IDEAS home Printed from https://ideas.repec.org/p/ags/gewi17/262005.html
   My bibliography  Save this paper

Betriebszweigergebnisse für Bewertungszwecke? Ein Vergleich von zwei Bewertungsverfahren für kombinierte Ackerbau-/Milchviehbetriebe in der Schweiz

Author

Listed:
  • Dieterle, Maria
  • Schmid, Dierk
  • Lips, Markus

Abstract

Dieser Beitrag vergleicht zwei ertragsorientierte Bewertungsverfahren für eine Gruppe von 61 kombinierten Verkehrsmilch-/Ackerbaubetrieben in der Schweiz. Anhand von Daten des Schweizer Testbetriebsnetzes wird dem in Teilen Deutschlands und Österreichs gebräuchlichen Rein¬ertragsverfahren ein betriebszweigbasiertes Verfahren mit standardisierten Werten gegenübergestellt. Während das Reinertragsverfahren ein Gesamtbewertungsverfahren ist, erlaubt das betriebszweigbasierte Verfahren eine modulare Bewertung verschiedener Betriebsbestandteile und minimiert den Einfluss des Betriebsleiters bei der Wertermittlung. Der Quervergleich zeigt vergleichbare Mittelwerte, aber hohe einzelbetriebliche Abweichungen zwischen den zwei Verfahren. Aufgrund der Verwendung von Standardwerten fallen die Variationskoeffizienten bei der betriebszweigbasierten Bewertung deutlich geringer aus.

Suggested Citation

  • Dieterle, Maria & Schmid, Dierk & Lips, Markus, 2017. "Betriebszweigergebnisse für Bewertungszwecke? Ein Vergleich von zwei Bewertungsverfahren für kombinierte Ackerbau-/Milchviehbetriebe in der Schweiz," 57th Annual Conference, Weihenstephan, Germany, September 13-15, 2017 262005, German Association of Agricultural Economists (GEWISOLA).
    • Handle: RePEc:ags:gewi17:262005
    DOI: 10.22004/ag.econ.262005
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/262005/files/Dieterle_162.pdf
    Download Restriction: no
    File URL: https://ageconsearch.umn.edu/record/262005/files/Dieterle_162.pdf?subformat=pdfa
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.262005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Lips, Markus, 2014. "Disproportionate joint cost allocation at individual-farm level using maximum entropy," 2014 International Congress, August 26-29, 2014, Ljubljana, Slovenia 182851, European Association of Agricultural Economists.
    2. Jonathan B Dressler & Loren Tauer, 2015. "Socioemotional wealth in the family farm," Agricultural Finance Review, Emerald Group Publishing Limited, vol. 75(3), pages 403-415, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hoop, Daniel & Zorn, Alexander & Lips, Markus & Gazzarin, Christian, 2015. "Pr - Determinants Of Full Costs Of Dairy Production In Switzerland €“ A Comparison Of Two Disproportionate Joint Costs Allocations," 20th Congress, Quebec, Canada, 2015 345755, International Farm Management Association.
    2. Lips, Markus, 2014. "Calculating full costs for Swiss dairy farms in the mountain region using a maximum entropy approach for joint-cost allocation," International Journal of Agricultural Management, Institute of Agricultural Management, vol. 3(3), pages 1-9.

    More about this item

    Keywords

    Farm Management; Political Economy;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:gewi17:262005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/gewisea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.