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Verification Of An Innovative Logistics-Based Costing Model For Agricultural Enterprises In A Process Approach

Author

Listed:
  • Karol Wajszczuk

    (Poznan University of Life Sciences)

Abstract

This paper presents the main assumptions and functionalities of an innovative logistics-based costing model dedicated to agricultural enterprises. The model was verified in purposefully selected farms of various acreage engaged in crop or livestock production. The use of an innovative logistics-based costing model allowed to determine the basic logistics cost ratios both at a general level and in a process-based approach (by stages and by basic logistics processes), taking total/actual process costs into account. In livestock farms, the ratio of logistics costs to total costs was twice as high as in crop farms, and ranged from 30.4% to 42.9% of total costs. In crop farms, the corresponding ratio varied from 15.8% to 23.6%. The analysis of logistics costs by basic logistics processes shows that the largest difference in ratios between the farms was observed for warehousing processes. In livestock farms, the relevant ratio was three times higher than in crop farms.

Suggested Citation

  • Karol Wajszczuk, 2018. "Verification Of An Innovative Logistics-Based Costing Model For Agricultural Enterprises In A Process Approach," Proceedings of Economics and Finance Conferences 6910143, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iefpro:6910143
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    File URL: https://iises.net/proceedings/10th-economics-finance-conference-rome/table-of-content/detail?cid=69&iid=038&rid=10143
    File Function: First version, 2018
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    More about this item

    Keywords

    logistics-based costing model; agricultural enterprises; model verification; process approach;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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