Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
AbstractIn 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.
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Bibliographic InfoPaper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 663.
Date of creation: Feb 2003
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Web page: http://www.econ.upf.edu/
Agricultural costs; activity based costing; cost drivers; transactions;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2004-05-26 (All new papers)
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