No abstract

The business dynamics of the agricultural sector generally call for a system of calculation and cost management that goes beyond output assessment and profit determination, and coordinates a tool that supports the decision-making process, thus facilitating the evaluation of different cultivation techniques, varieties and so on. Accordingly, this paper proposes using a cost model based on activities for calculating and managing production costs in multiproduct firms in the agricultural sector, using ornamental plant cultivation as a case in point. This particular case may be considered extremely difficult in terms of crop variety and likely destinations for the products (commercialization, self-supply, etc.). Consequently, the proposed model is transparent, flexible, simple to apply and understand, and easily adaptable to the peculiarities of firms in the agricultural sector in general.Additional key words: activity based costing model, decision-making, multiproduction. ResumenUn modelo para el cálculo y gestión de costes en un entorno agrícola multiproducto. El caso de las plantas ornamentalesLas empresas del sector agrícola requieren un sistema de cálculo y gestión de costes que proporcione información más allá de la simple valoración del producto y de la determinación del resultado, sino que se demanda una herramienta conjunta que ayude en la toma de decisiones y facilite la evaluación de la utilización de diferentes técnicas de cultivos o diferentes variedades. Así, este trabajo propone usar un modelo de coste basado en las actividades para calcular y gestionar los costes de producción de las empresas agrícolas multiproductoras, empleando como caso de estudio el cultivo de plantas ornamentales, por considerarlo de mayor complejidad en términos de productos gestionados y destino de los mismos. El modelo propuesto es transparente, flexible, sencillo de aplicar y entender, y fácilmente adaptable a las características propias de otras empresas del sector agrícola en general.Palabras clave adicionales: modelo de coste basado en las actividades, multiproducción, toma de decisiones. duction cycles of each plant variety. This adjustment between supply and demand involves an accurate strategic production planning where the climatology may affect the achievement of the desired balance. The multiproduct nature of these firms is determined by the crop cycle of the output and by its life span, making it necessary to work with different varieties to optimize firms' productive resources.Considering the above, it is confirmed the need for a cost management flexible tool, which be easily adapt-

No abstract

A procedure is proposed to determine the optimal beginning and ending weeks of the tomato export period for a Canary farm. The weekly man-hours dedicated to each one the activities are the main element to evaluate both fixed cultivation costs, for the whole season, and also variable cultivation costs, accordingly to the campaign’s week. However, the weekly costs of packaging and commercialization are mainly associated to export levels. The optimal export period is determined by using estimates of the weekly tomato production exported to the European markets, and of the corresponding weekly prices at these destination markets.

Background The composition of the average diet for the Canary Islands’ population has been the subject of concern for the region’s authorities and nutrition specialists. In this study, the composition of the average diet in the Canary Islands is estimated. Method The approach is based on secondary data on local production and external trade. The breakdown of the total volume of apparent food consumption into specific product categories marketed to the consumers is achieved by applying hypotheses about losses in the distribution process. The estimation of food intake is obtained by making assumptions about the rates of food wastage in the final stage of consumption. This consumption is expressed not only in terms of edible weight and the market value associated with different food groups according to their local or imported origin, but also in terms of their energy and nutrient content. Results The results obtained suggest a high-calorie diet, close to three thousand kilocalories per person per day, with an average cost of around eight euros per person per day. Imported products, with a lower average cost per unit of energy, provide most of the carbohydrates and fats. Conclusion This study provides a complementary approach to survey-based evidence and also offers the possibility of evaluating the contributions of local or imported food to the diet.