A Study on the Production Branch Calculation of a Farm in Germany

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Other Title
  • ドイツにおける農業経営部門計算に関する考察
  • ドイツ ニ オケル ノウギョウ ケイエイ ブモン ケイサン ニ カンスル コウサツ

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Abstract

The concept of the production branch calculation in Germany has not clearly defined until now. To address the confusion in the understanding of the concept, a working group of Deutshe Landwirtschafts-Gesellschaft (DLG: The German Agricultural Society) proposed the standardization of the federal unification. According to this standardization, there are several factors that should be evaluated in the application of the bookkeeping procedure, a nationwide comparison was carried out with the cooperation of an organization providing agricultural advice, be applied the farm management to bring about improvements.<br>

Journal

  • Journal of Rural Problems

    Journal of Rural Problems 46 (1), 57-62, 2010

    The Association for Regional Agricultural and Forestry Economics

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