3 Results for 'Gazzarin, C.'

PR – FULL COST ANALYSIS OF MAIN SWISS ARABLE CROPS

Abstract: The analysis of Swiss arable farms' full production cost by using a maximum entropy approach to allocate joint costs to particular farm activities exhibits considerable cost differences between farms. These cost differences emerge for total production cost and particularly ...Read More

PR – FULL COST ANALYSIS OF MAIN SWISS ARABLE CROPS

Abstract: This paper derives actual costs (AC) for five crop enterprises on a full costing base from the Swiss Farm Accountancy Data Network (FADN) and compares them with standard costs (SC) from farm management literature representing target costs. For wheat, ...Read More

PR – A COMPARISON OF STANDARD COSTS AND ACTUAL COSTS FOR SWISS CROP ENTERPRISES BASED ON FULL COSTING

Abstract: By means of a maximum entropy joint cost allocation model with farm-specific allocation factors that account for economies of scale, full costs of 198 milk producers in the Swiss plain region are calculated. The effect of farm-specific allocation factors ...Read More