An Empirical Analysis of Farming Costs with Data of the Farm Accountancy Data Network
UPF Economics and Business Working Paper No. 663
33 Pages Posted: 26 Aug 2003
Date Written: February 2003
In this article an empirical analyse of farming costs is performed within the frame of the activity based costing, employing a panel data set of Catalan farms. One the main conclusions of the study is that there is limited association for transaction and farm costs, especially in indirect costs. Direct and indirect costs are mainly driven by volume production.
Note: Downloadable document is in Spanish.
Keywords: agricultural costs, activity based costing, cost drivers, transactions
JEL Classification: M40, M46
Suggested Citation: Suggested Citation