Colabora: Universitat Pompeu Fabra. Departament d'Economia i Empresa
Autor/es: Josep M. Argilés;
Resumen : 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.
