Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional

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dc.contributor.authorArgilés, Josep M.ca
dc.contributor.otherUniversitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.accessioned2017-07-26T10:50:33Z
dc.date.available2017-07-26T10:50:33Z
dc.date.issued2003-02-01
dc.date.modified2017-07-23T02:07:28Z
dc.description.abstractIn this article an empirical analyse of farming costs is performed within the frame of the activity based costing, employing a panel data set of Catalan farms. One the main conclusions of the study is that there is limited association for transaction and farm costs, especially in indirect costs. Direct and indirect costs are mainly driven by volume production.
dc.format.mimetypeapplication/pdfca
dc.identifierhttps://econ-papers.upf.edu/ca/paper.php?id=663
dc.identifier.urihttp://hdl.handle.net/10230/644
dc.language.isoeng
dc.relation.ispartofseriesEconomics and Business Working Papers Series; 663
dc.rightsL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.keywordagricultural costs
dc.subject.keywordactivity based costing
dc.subject.keywordcost drivers
dc.subject.keywordtransactions
dc.subject.keywordFinance and Accounting
dc.titleAnálisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacionalca
dc.typeinfo:eu-repo/semantics/workingPaper

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