A model for cost calculation and management in a multiproduct agricultural framework. The case for ornamental plants

• Autores: José Ignacio González Gómez, Sandra Morini Marrero
• Localización: Spanish journal of agricultural research, ISSN-e 2171-9292, ISSN 1695-971X, Nº. 1, 2009, págs. 12-23
• Idioma: inglés
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• Resumen

  • The business dynamics of the agricultural sector generally call for a system of calculation and cost management that goes beyond output assessment and profit determination, and coordinates a tool that supports the decision-making process, thus facilitating the evaluation of different cultivation techniques, varieties and so on. Accordingly, this paper proposes using a cost model based on activities for calculating and managing production costs in multiproduct firms in the agricultural sector, using ornamental plant cultivation as a case in point. This particular case may be considered extremely difficult in terms of crop variety and likely destinations for the products (commercialization, self-supply, etc.). Consequently, the proposed model is transparent, flexible, simple to apply and understand, and easily adaptable to the peculiarities of firms in the agricultural sector in general.