9 Results for 'Switzerland'

NPR – CORPORATE SOCIAL RESPONSIBILITY ORIENTATED STRATEGY OF A SWISS MOUNTAIN DAIRY FARM AND ITS CHEESE DAIRY: A LONGITUDINAL CASE STUDY

Abstract: The main strategic thrust of the case study dairy farm in a mountain region of Switzerland producing milk of first-class quality as a basis for cheese specialties produced at the village cheese dairy. The main strategic goal of the ...Read More

NPR – CORPORATE SOCIAL RESPONSIBILITY ORIENTATED STRATEGY OF A SWISS MOUNTAIN DAIRY FARM AND ITS CHEESE DAIRY: A LONGITUDINAL CASE STUDY

Abstract: The paper analyses the determinants of annual income of a family work unit (FWU) for Swiss dairy farms based on data from the Farm Accountancy Data Network (FADN). Two regression types, namely a random-effects model and a quantile regression ...Read More

PR – DETERMINANTS OF WORK INCOME OF FAMILY WORK UNITS OF SWISS DAIRY FARMS

Abstract: Based on three data sources, namely tax declaration, structural data and a survey, we investigate the relation between farmers’ occupational attitudes and financial and structural indicators. 127 observations are available from the Canton of Obwalden, a Swiss province in ...Read More

PR – FARMERS’ OCCUPATIONAL ATTITUDES AND FINANCIAL SITUATION IN THE SWISS MOUNTAIN REGION

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

PR – THE IMPACT OF THE OPERATIONAL LIFE ON LIFE CYCLE COSTS OF A TRACTOR

This paper derives the full cost or full product cost for all activities or production branches of a sample of 48 Swiss dairy farms in the mountain region. For this purpose, data from the Swiss Farm Accountancy Data Network (FADN) ...Read More

PR – Deriving Full Product Costs From Farm Accountancy Data (an Application For Swiss Dairy Farms In The Mountain Region)

This study used data from the Swiss Farm Structure Survey (FSS) and the non-randomly sampled Farm Accountancy Data Network (FADN) data to analyse the forces driving farm exits between 2001 and 2011. These data were used in binary logistic regression ...Read More