Fait partie de [OMA48]

2002 - 170 p.
p. 159-167  

Building the annual equivalent cost of perennial energy crops

Soldatos P.G.

Cost analysis of agricultural products is a delicate task because agricultural cost is very much site and weather dependent and because the required analytical data is not usually available due to the low organisational level of agricultural farms. In most cases, the researcher has to collect the required information on the spot and then record it and organise it before transforming it into useful cost information. Although cost analysis is very important for managerial decision-making with regard to alternative uses of land and policy evaluation, there is a substantial lack of available systems for the transformation of collected data into useful cost accounting formats. In this paper, a computerised system comparable with modem managerial accounting systems used for full costing has been proposed to record and synthesise detailed agricultural costing information in various standard formats. Some of the most controversial issues have been focused upon in an attempt to bridge the gap between cost analysis and investment appraisal.



Citer cet article    

Soldatos P.G. Building the annual equivalent cost of perennial energy crops. In : Rozakis S. (ed.), Sourie J.-C. (ed.). Comprehensive economic and spatial bio-energy modelling . Chania : CIHEAM / INRA, 2002. p. 159-167. (Options Méditerranéennes : Série A. Séminaires Méditerranéens; n. 48). Seminar on Comprehensive Economic and Spatial Bio-Energy Modelling, 2001/06/07-08, Grignon (France). http://om.ciheam.org/om/pdf/a48/00800040.pdf