期刊名称:Jahrbuch der Österreichischen Gesellschaft für Agrarökonomie
印刷版ISSN:1815-1027
出版年度:2016
卷号:26
页码:167-176
DOI:10.24989/OEGA.JB.26.18
出版社:Facultas
摘要:We compare simulated crop production costs with actual cost accountingdata from farm records. The purpose is to validate INCAP (‘IndexbasedCosts of Agricultural Production’), a detailed standard cost dataset for Austria that differentiates by production characteristics,management variants and year. It was found that the level of some costitems was similar and that deviations which are substantial in somecases need further research. A further collaboration of farmers,advisors in farmers’ working groups and researchers is necessary toimprove the validity of cost data sets derived from technical data sets.