4 Results for 'Zorn, A.'

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

PR – DETERMINANTS OF FULL COSTS OF DAIRY PRODUCTION IN SWITZERLAND – A COMPARISON OF TWO DISPROPORTIONATE JOINT COSTS ALLOCATIONS

Abstract: This paper analyzes the impact of the operational life, which is associated with the annual utilization, on the life cycle costs for an 82 kW tractor in Switzerland. Assuming that the estimated service life of 10,000 hours is completely ...Read More