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.
Introducing Direct Costing and Activity Based Costing in a Farm Management System: a conceptual model / Carli G.; Canavari M.. - In: PROCEDIA TECHNOLOGY. - ISSN 2212-0173. - ELETTRONICO. - 8:(2013), pp. 397-405. (Intervento presentato al convegno 6th International Conference on Information and Communication Technologies in Agriculture, Food and Environment (HAICTA 2013) tenutosi a Corfu Island, Greece nel 2013) [10.1016/j.protcy.2013.11.052].
Introducing Direct Costing and Activity Based Costing in a Farm Management System: a conceptual model
CARLI, GIACOMO;CANAVARI, MAURIZIO
2013
Abstract
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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
