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Anwendung der Prozesskostenrechnung im Ackerbau

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  • Feil, Jan-Henning
  • Wendt, Thilo

Abstract

In diesem Beitrag wird eine Prozesskostenrechnung (PKR) für die Landwirtschaft entwickelt und diese auf drei exemplarischen Ackerbaubetrieben angewendet. Hierdurch wird, im Gegensatz zu herkömmlichen, in der Landwirtschaft verwendeten Kostenrechnungssystemen, eine verursachungsgerechte Verrechnung der Arbeitserledigungskosten ermöglicht. Die Anwendung zeigt, dass eine Anwendung der PKR unter Zuhilfenahme der einzelbetrieblichen Daten einer Farmmanagementsoftware im Ackerbau möglich und praktikabel ist. Erstmalig können hierdurch die Arbeitserledigungskosten den sie verursachenden Prozessen und, darüber hinaus, anschließend den einzelnen Früchten als Kostenträger zugeordnet worden.

Suggested Citation

  • Feil, Jan-Henning & Wendt, Thilo, 2017. "Anwendung der Prozesskostenrechnung im Ackerbau," 57th Annual Conference, Weihenstephan, Germany, September 13-15, 2017 262150, German Association of Agricultural Economists (GEWISOLA).
    • Handle: RePEc:ags:gewi17:262150
    DOI: 10.22004/ag.econ.262150
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    References listed on IDEAS

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    1. Maul, D. & Fischer, M. & Schiereck, D., 2015. "Spekulation am Terminmarkt und die Preisentwicklung von Agrarrohstoffen am Kassamarkt: Eine Zeitreihenanalyse der CFTC Berichte für Weizen, Mais und Sojabohnen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 76074, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Jean-Paul Chavas & David Hummels & Brian D. Wright, 2014. "The Economics of Food Price Volatility," NBER Books, National Bureau of Economic Research, Inc, number chav12-1.
    3. Chavas, Jean-Paul & Hummels, David & Wright, Brian D. (ed.), 2014. "The Economics of Food Price Volatility," National Bureau of Economic Research Books, University of Chicago Press, number 9780226128924, September.
    4. Jean-Paul Chavas & David Hummels & Brian D. Wright, 2014. "Introduction to "The Economics of Food Price Volatility"," NBER Chapters, in: The Economics of Food Price Volatility, pages 1-11, National Bureau of Economic Research, Inc.
    5. Maul Daniel & Fischer Martin & Schiereck Dirk, 2015. "Spekulation am Terminmarkt und die Preisentwicklung von Agrarrohstoffen am Kassamarkt: Eine Zeitreihenanalyse der CFTC Berichte für Weizen, Mais und Sojabohnen / Speculation in Futures Markets and the," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 235(6), pages 608-629, December.
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    Keywords

    Agricultural Finance; Farm Management; Risk and Uncertainty;
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