Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System

Giacomo Carli, Maurizio Canavari and Alessandro Grandi
Additional contact information
Giacomo Carli: Department of Management, University of Bologna, Bologna, Italy
Alessandro Grandi: Department ofManagement, University of Bologna, Bologna, Italy

International Journal of Agricultural and Environmental Information Systems (IJAEIS), 2014, vol. 5, issue 4, 69-84

Abstract: Recent research indicates that farm managers do not rely on adequate informative support in their decision making processes. This paper proposes a model of a Farm Management Information System which integrates the Activity-Based Costing approach. In describing the design and development of the “FarmBO” system, it provides a detailed functional requirement definition and the description of a working system prototype. The solution is designed to show the impact of general costs on the different crops, allocating them on the basis of the production cycle complexity. It includes a report section directly linked to the database which provides crop balance sheets and simulations in terms of what-if analyses. The system allows farm managers to 1) analyze deviations between budgeted and actual costs; 2) compare crop balance sheets across different years; 3) perform sensitivity analyses. This work accounts for prototype validation in two farms and discuss results and possible developments.

Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://services.igi-global.com/resolvedoi/resolve. ... 18/ijaeis.2014100104 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:igg:jaeis0:v:5:y:2014:i:4:p:69-84

Access Statistics for this article

International Journal of Agricultural and Environmental Information Systems (IJAEIS) is currently edited by Frederic Andres

More articles in International Journal of Agricultural and Environmental Information Systems (IJAEIS) from IGI Global
Bibliographic data for series maintained by Journal Editor ().