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Internal research projects - year 2013

Project No.: 1275

Project title:

Allocation auxiliary (machinery) costs and overhead costs on vegetable and animal production (Poláčková)

Head of project:

Ing. Jana Poláčková, CSc.

Staff:

Ing. Jan Boudný, Ing. Bohdana Janotová, Ing. Jindřich Špička, Ph.D., Ing. Václav Vilhelm, CSc.

Objective:

Sample survey about costs and revenues of agricultural products (IAEI) will improved by three partial objectives:

  1. Check timetable methods and cost-allocation bases for allocation secondary costs in agricultural business enterprises.
  2. Draft optimal cost-allocation bases for sample survey (IAEI).
  3. Proposition more detailed monitoring costs on insurance rate and insurance benefit in agricultural enterprises.

Methodology, assumptions, sources:

Evaluation timetable methods and cost-allocation by using statistical tests (ANOVA) and check results in agricultural enterprises

Elaboration the detailed questionnaire about insurance rate and insurance benefit for innovation Sample survey about costs and revenues of agricultural products (IAEI)

Outputs and their use:

Methodology solution costs auxiliary activity and overhead loads in agriculture (certify methodology) for agricultural business enterprises

Data analysis of insurance rate and insurance benefit for risk management in agriculture (for agricultural enterprises and The Ministry of Agriculture of the Czech Republic

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