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

Abstract

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

Argilés Bosch, Josep Maria, An Empirical Analysis of Farming Costs with Data of the Farm Accountancy Data Network (February 2003). UPF Economics and Business Working Paper No. 663, Available at SSRN: https://ssrn.com/abstract=428061 or http://dx.doi.org/10.2139/ssrn.428061

Josep Maria Argilés Bosch (Contact Author)

Universitat Pompeu Fabra ( email )

Ramon Trias Fargas 25-27
Barcelona, 08005
Spain
+34-93 542 24 05 (Phone)
+34-93 542 17 46 (Fax)

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