Ramon Trias Fargas 25-27
Barcelona, 08005
Spain
Universitat Pompeu Fabra
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Agricultural accounting; International accounting standards; Farm accountancy data network; European Union use of farm accounting
Farm accounting, agriculture; FADN; RICA; International Accounting Standards; IAS 41
agricultural costs, activity based costing, cost drivers, transactions
full costing, direct costing, variable costing, allocation of fixed costs with normal capacity
accounting, agriculture, farm, non-viability, failure prediction models
Accounting; Agriculture; Farm; Non-viability; Failure prediction model
Technical efficiency, stochastic frontier approach, agricultural economics, frontier productions, farm efficiency
