Argilés, Josep M.Universitat Pompeu Fabra. Departament d'Economia i Empresa2017-07-262017-07-262003-02-01http://hdl.handle.net/10230/644In 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.application/pdfengL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commonsinfo:eu-repo/semantics/workingPaperagricultural costsactivity based costingcost driverstransactionsFinance and Accountinginfo:eu-repo/semantics/openAccess