2 Results for 'Institute for Sustainability Sciences of Agroscope'

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

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: 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