PR - Deriving Full Product Costs From Farm Accountancy Data (an Application For Swiss Dairy Farms In The Mountain Region)

Markus Lips

No 345679, 19th Congress, Warsaw, Poland, 2013 from International Farm Management Association

Abstract: This paper derives the full cost or full product cost for all activities or production branches of a sample of 48 Swiss dairy farms in the mountain region. For this purpose, data from the Swiss Farm Accountancy Data Network (FADN) are used, applying a non-proportional approach for joint cost allocation among production branches. This results in a median full product cost of CHF 2.12 per kilogram of milk, which is in accordance with the literature. In order to cope with potential price cuts in future, labour input per kilogram of milk, which is responsible for 60% of the full product cost, must be substantially reduced.

Keywords: Industrial; Organization (search for similar items in EconPapers)
Pages: 7
Date: 2013
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/345679/files/13_Lips_P241-247v3.pdf (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:ags:ifma13:345679

DOI: 10.22004/ag.econ.345679

Access Statistics for this paper

More papers in 19th Congress, Warsaw, Poland, 2013 from International Farm Management Association Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().