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Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System

Author

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  • Giacomo Carli

    (Department of Management, University of Bologna, Bologna, Italy)

  • Maurizio Canavari

    (Department of Agricultural Sciences, University of Bologna, Bologna, Italy)

  • Alessandro Grandi

    (Department ofManagement, University of Bologna, Bologna, Italy)

Abstract

Recent research indicates that farm managers do not rely on adequate informative support in their decision making processes. This paper proposes 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, it provides 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; 3) perform sensitivity analyses. This work accounts for prototype validation in two farms and discuss results and possible developments.

Suggested Citation

  • Giacomo Carli & Maurizio Canavari & Alessandro Grandi, 2014. "Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System," International Journal of Agricultural and Environmental Information Systems (IJAEIS), IGI Global, vol. 5(4), pages 69-84, October.
    • Handle: RePEc:igg:jaeis0:v:5:y:2014:i:4:p:69-84
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    Cited by:

    1. Marco Medici & S?ren Marcus Pedersen & Giacomo Carli & Maria Rita Tagliaventi, 2019. "Environmental Benefits of Precision Agriculture Adoption," Economia agro-alimentare, FrancoAngeli Editore, vol. 21(3), pages 637-656.
    2. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    3. Saranda Lajqi & Mentor Thaqi & Krenare Kaciu & Hysen Bytyqi & Besnik A. Krasniqi, 2017. "Impact Of Agricultural Intervention Programs On Income And Employment: Evidence From Vegetable Sector In Kosovo," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 26(2), pages 561-592, december.

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