An Activity-Based Costing of Wine

González-Gómez, José Ignacio; Morini, Sandra

doi:10.1080/09571260701286650

Cited by 18 publications

(6 citation statements)

References 3 publications

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“…Consumers demand more sustainable and fresh produce, which means that the focus has shifted to inputs in many areas of agricultural production. This means that indirect costs are more important because they are often related to product differentiation, not volume (Gonzalez-Gomez and Morini, 2006; Jack and Jones, 2007). Input-related costs much closer to being direct costs need to be considered (Malmi, 1999; Gonzalez-Gomez and Morini, 2006).…”

Section: Theoretical Approach and Prior Literaturementioning

confidence: 99%

“…This means that indirect costs are more important because they are often related to product differentiation, not volume (Gonzalez-Gomez and Morini, 2006; Jack and Jones, 2007). Input-related costs much closer to being direct costs need to be considered (Malmi, 1999; Gonzalez-Gomez and Morini, 2006). Elements of improved costing can support strategic decision-making, including product pricing and process improvements, such as identifying main production activities, determining primary and secondary drivers, aggregating activities into homogenous cost pools and selecting an activity measure to represent each pool or cost driver.…”

Section: Theoretical Approach and Prior Literaturementioning

confidence: 99%

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Embedding smart technologies in accounting to meet global irrigation challenges

Tingey-Holyoak

Pisaniello

Buss³

2021

MEDAR

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Purpose Agriculture is under pressure to produce more food under increasingly variable climate conditions. Consequently, producers need management innovations that lead to improved physical and financial productivity. Currently, farm accounting technologies lack the sophistication to allow producers to analyse productivity of water. Furthermore water-related agricultural technology (“agtech”) systems do not readily link to accounting innovations. This study aims to establish a conceptual and practical framework for linking temporal, biophysical and management decision-making to accounting by develop a soil moisture and climate monitoring tool. Design/methodology/approach The paper adopts an exploratory mixed-methods approach to understand supply of and demand for water accounting and water-related agtech; and bundling these innovations with farm accounting to generate a stable tool with the ability to improve agricultural practices over time. Three phases of data collection are the focus here: first, a desk-based review of water accounting and water technology – including benchmarking of key design characteristics of these methods and key actor interviews to verify and identify trends, allowing for conceptual model development; second, a producer survey to test demand for the “bundled” conceptual model; third and finally, a participant-based case study in potato-farming that links the data from direct monitoring and remote sensing to farm accounts. Findings Design characteristics of water accounting and agtech innovations are bundled into an overall irrigation decision-making conceptual model based on in-depth review of available innovations and verification by key actors. Producer surveys suggest enough demand to pursue practical bundling of these innovations undertaken by developing an integrated accounting, soil moisture and climate monitoring tool on-farm. Productivity trends over two seasons of case study data demonstrate the pivotal role of accounting in leading to better technical irrigation decisions and improving water productivity. Originality/value The model can assist practitioners to gauge strengths and weaknesses of contemporary water accounting fads and fashions and potential for innovation bundling for improved water productivity. The practical tool demonstrates how on-farm irrigation decision-making can be supported by linking farm accounting systems and smart technology

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Section: Theoretical Approach and Prior Literaturementioning

confidence: 99%

Section: Theoretical Approach and Prior Literaturementioning

confidence: 99%

Embedding smart technologies in accounting to meet global irrigation challenges

Tingey-Holyoak

Pisaniello

Buss³

2021

MEDAR

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“…Hence, the current tea supply chain is evaluated to identify factors and issues that impede sustainability and competitive advantage. The evaluation of pricing decision in the supply chain is performed through analysis of logistics cost using activity-based costing (ABC) to monitor and control the distribution system and efficiency of specific activities while enabling corrective action to the enhancement of profitability (Pirttila and Hautaniemi, 1995;Gonzalez-Gomez and Morini, 2006;Carli and Canavari, 2013;Hong and Najmi, 2020;Zailani et al, 2020). Activity-based costing was used in the place of traditional methods since it provides better logistic management (Pettersson and Segerstedt, 2013).…”

Section: Methodsmentioning

confidence: 99%

Analysis of Logistics Cost on Smallholder and Middleman to Foster Tea Supply Chain: A Case Study in Central Java Province, Indonesia

Tanuputri

Bai

2022

agriTECH

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The competitiveness of Indonesian tea in the global market is diminishing due to the oversupply and inability to provide agile logistics and market-oriented quality. Therefore, this study aims to evaluate the current tea supply chain and analyze the logistics cost based on the activity-based costing (ABC) method in the smallholder and middleman tier to foster the sustainability of tea agribusiness. It was conducted in three main areas in Central Java Province, Indonesia, namely Batang, Pekalongan, and Banjarnegara regency. The method used was an in-depth interview and a semi-structured questionnaire to gain holistic information from 181 respondents. The results showed that material handling activity and transportation have the highest portion of the smallholder’s and middleman logistics costs, respectively. The total logistics cost of smallholders varied from case to case, ranging from IDR 821.7 to IDR 1,075.0 per kg of fresh tea leaves. Transportation activity and administration costs make up 30.8% of the total smallholder’s logistics cost. Meanwhile, the current development of the global tea market promotes policy adaptation on the commercial plantation tier and increases the cost of labor for plucking activity up to 2.5 times. Additionally, this study discovered the profit range of smallholders and middlemen. Therefore, the collaborative work of all parties is necessary to succeed in sustainable tea agribusiness.

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“…Although the topics of social media (11), consumer perceptions (11), strategy ( 9) and segmentation (6) continued to remain among the most frequently occurring wine marketing research topics, Period 4 saw the entrance of a number of new wine marketing topics including branding and brand survival (Wilcox et al, 2008), global brands (Orth et al, 2007) and branding wine regions (Fountain et al, 2008). Wine packaging (Barber and Almanza, 2007), labeling (Barber et al, 2007a) and pricing (González-Gómez and Morini, 2006) appeared along with topics addressing ethics (Burkitt, 2007), generational marketing (Barber et al, 2007b) and motives (van Zanten, 2005;White and Thompson, 2009). Social media as a wine marketing research topic began to emphasize more advanced experimental research designs and started testing constructs involving online retailing and trust (Harridge-March and Quinton, 2005) and effectiveness of sales channels (Barth, 2007).…”

Section: The Evolution Of Wine Researchmentioning

confidence: 99%

The evolution of wine research

Bonn

Cho

2018

IJCHM

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Purpose Wine as a research topic continues to address a plethora of diverse contexts. In consideration of this scope and abundance of wine literature, this study aims to provide guidance for future meaningful contributions to this existing body of wine knowledge through a comprehensive scholarly review. Design/methodology/approach A total of 22 wine business, hospitality and tourism journals were selected and used to identify 739 refereed articles addressing wine-related topics over a 26-year period from 1990 to 2015. This was segmented using five wine research time frames, which were then separately investigated using content analysis and keyword network analysis. Findings Results support the importance for continued refinement of certain research areas to add understanding to wine research. In particular, the topics of marketing and tourism pertaining to wine research have fragmented into much more specialized sub-segments over this 26-year period. Research limitations/implications Limitations include generalizability of findings because of the study’s use of 22 journals, along with the selected 26-year period. Future research should examine other time periods using other publications in peripheral and in non-related areas to seek topics potentially and inadvertently overlooked by this process. Significant topics and trends regarding wine research were identified and classified according to time periods. Information has been provided for future directions and new research agendas. Originality/value Based upon an examination of time periods segmented by half-decades, keyword network analysis was used to explore wine research trends. Using keyword network analytics, this method for identifying networks between key words produced findings that have brought the literature regarding wine research to a current status allowing academics to gain insights into potential direction for future research needs.

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An Activity-Based Costing of Wine

Cited by 18 publications

References 3 publications

Embedding smart technologies in accounting to meet global irrigation challenges

Embedding smart technologies in accounting to meet global irrigation challenges

Analysis of Logistics Cost on Smallholder and Middleman to Foster Tea Supply Chain: A Case Study in Central Java Province, Indonesia

The evolution of wine research

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