Introducing Direct Costing and Activity based Costing in a Farm Management System: A Conceptual Model
Year: 2013
Type: article
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.
Source: Procedia Technology
Authors: Giacomo Carli, Maurizio Canavari
Institution: University of Bologna
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
SDG: Zero hunger
Open Access status: diamond
OpenAlex ID: W2011836409