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.author Argilés, Josep M.ca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T10:50:33Z
- dc.date.available 2017-07-26T10:50:33Z
- dc.date.issued 2003-02-01
- dc.date.modified 2017-07-23T02:07:28Z
- dc.description.abstract In 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.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=663
- dc.identifier.uri http://hdl.handle.net/10230/644
- dc.language.iso eng
- dc.relation.ispartofseries Economics and Business Working Papers Series; 663
- dc.rights L'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.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- dc.subject.keyword agricultural costs
- dc.subject.keyword activity based costing
- dc.subject.keyword cost drivers
- dc.subject.keyword transactions
- dc.subject.keyword Finance and Accounting
- dc.title Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacionalca
- dc.type info:eu-repo/semantics/workingPaper