Introducing Direct Costing and Activity Based Costing in a Farm Management System: a conceptual model
نویسندگان
چکیده
We present the model of a new information system for agribusiness management that supports Direct Costing and Activity Based Costing methodologies. We conducted interviews with key-informants to evaluate their needs and identify the information requirements for the introduction of structured cost management approaches in a Farm Management Information System. The paper presents a viable design of the system supported by a working prototype and a set of reports for farm decision makers. This system offers precise information about crop costs, with general costs allocation procedures based on the consumption of activities, and enables sensitivity analyses. © 2013 The Authors. Published by Elsevier B.V. Selection and peer-review under responsibility of HAICTA
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