Introducing Direct Costing and Activity based Costing in a Farm Management System: A Conceptual Model
Procedia Technology(2013)
摘要
We present the model of a new information system for agribusiness management that supports Direct Costing and Activity Based Costing methodologies. We conducted interviews with key-informants to evaluate their needs and identify the information requirements for the introduction of structured cost management approaches in a Farm Management Information System. The paper presents a viable design of the system supported by a working prototype and a set of reports for farm decision makers. This system offers precise information about crop costs, with general costs allocation procedures based on the consumption of activities, and enables sensitivity analyses.
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关键词
farm management information systems,direct costing,activity based costing,conceptual model,data flow diagram,entity- relationship diagram
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