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Carli, Giacomo; Canavari, Maurizio and Grandi, Alessandro
(2018).
DOI: https://doi.org/10.4018/978-1-5225-5978-8.ch010
Abstract
Recent research indicates that farm managers do not rely on adequate informative support in their decision-making processes. The authors propose 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, the authors provide 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, and 3) perform sensitivity analyses. The authors account for prototype validation in two farms and discuss results and possible developments.
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About
- Item ORO ID
- 56709
- Item Type
- Book Section
- ISBN
- 1-5225-5978-7, 978-1-5225-5978-8
- Extra Information
- Previously published in: International Journal of Agricultural and Environmental Information Systems, 5(4) pp. 69–84.
- Keywords
- Activity-based costing; Farm; Information system
- Academic Unit or School
-
Faculty of Business and Law (FBL) > Business > Department for Strategy and Marketing
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL) - Copyright Holders
- © 2018 IGI Global
- Related URLs
-
- http://oro.open.ac.uk/50979/(Publication)
- Depositing User
- Giacomo Carli