{"id":"https://openalex.org/W4250985524","doi":"https://doi.org/10.4018/ijaeis.2014100104","title":"Introducing Activity-Based Costing in Farm Management","display_name":"Introducing Activity-Based Costing in Farm Management","publication_year":2014,"publication_date":"2014-10-01","ids":{"openalex":"https://openalex.org/W4250985524","doi":"https://doi.org/10.4018/ijaeis.2014100104"},"language":"en","primary_location":{"id":"doi:10.4018/ijaeis.2014100104","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijaeis.2014100104","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=120437&isxn=9781466652460","source":{"id":"https://openalex.org/S129247094","display_name":"International Journal of Agricultural and Environmental Information Systems","issn_l":"1947-3192","issn":["1947-3192","1947-3206"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Agricultural and Environmental Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=120437&isxn=9781466652460","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047071923","display_name":"Giacomo Carli","orcid":"https://orcid.org/0000-0001-9406-589X"},"institutions":[{"id":"https://openalex.org/I9360294","display_name":"University of Bologna","ror":"https://ror.org/01111rn36","country_code":"IT","type":"education","lineage":["https://openalex.org/I9360294"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Giacomo Carli","raw_affiliation_strings":["Department of Management, University of Bologna, Bologna, Italy"],"affiliations":[{"raw_affiliation_string":"Department of Management, University of Bologna, Bologna, Italy","institution_ids":["https://openalex.org/I9360294"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007555811","display_name":"Maurizio Canavari","orcid":"https://orcid.org/0000-0003-0573-7880"},"institutions":[{"id":"https://openalex.org/I9360294","display_name":"University of Bologna","ror":"https://ror.org/01111rn36","country_code":"IT","type":"education","lineage":["https://openalex.org/I9360294"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Maurizio Canavari","raw_affiliation_strings":["Department of Agricultural Sciences, University of Bologna, Bologna, Italy"],"affiliations":[{"raw_affiliation_string":"Department of Agricultural Sciences, University of Bologna, Bologna, Italy","institution_ids":["https://openalex.org/I9360294"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103089818","display_name":"Alessandro Grandi","orcid":"https://orcid.org/0000-0003-0902-8504"},"institutions":[{"id":"https://openalex.org/I9360294","display_name":"University of Bologna","ror":"https://ror.org/01111rn36","country_code":"IT","type":"education","lineage":["https://openalex.org/I9360294"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Alessandro Grandi","raw_affiliation_strings":["Department ofManagement, University of Bologna, Bologna, Italy"],"affiliations":[{"raw_affiliation_string":"Department ofManagement, University of Bologna, Bologna, Italy","institution_ids":["https://openalex.org/I9360294"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5047071923"],"corresponding_institution_ids":["https://openalex.org/I9360294"],"apc_list":null,"apc_paid":null,"fwci":1.06121896,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.79526819,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"5","issue":"4","first_page":"69","last_page":"84"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12896","display_name":"Sustainable Agricultural Systems Analysis","score":0.8174999952316284,"subfield":{"id":"https://openalex.org/subfields/2304","display_name":"Environmental Chemistry"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T12896","display_name":"Sustainable Agricultural Systems Analysis","score":0.8174999952316284,"subfield":{"id":"https://openalex.org/subfields/2304","display_name":"Environmental Chemistry"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13197","display_name":"Spreadsheets and End-User Computing","score":0.7908999919891357,"subfield":{"id":"https://openalex.org/subfields/1712","display_name":"Software"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12033","display_name":"Agricultural Economics and Policy","score":0.7735999822616577,"subfield":{"id":"https://openalex.org/subfields/1100","display_name":"General Agricultural and Biological Sciences"},"field":{"id":"https://openalex.org/fields/11","display_name":"Agricultural and Biological Sciences"},"domain":{"id":"https://openalex.org/domains/1","display_name":"Life Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"Activity-based costing","score":0.772662341594696},{"id":"https://openalex.org/keywords/production","display_name":"Production (economics)","score":0.57379549741745},{"id":"https://openalex.org/keywords/work","display_name":"Work (physics)","score":0.5273376703262329},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4871666133403778},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.4270585775375366},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"Balance sheet","score":0.42573392391204834},{"id":"https://openalex.org/keywords/sensitivity","display_name":"Sensitivity (control systems)","score":0.42012208700180054},{"id":"https://openalex.org/keywords/balance","display_name":"Balance (ability)","score":0.41525518894195557},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"Risk analysis (engineering)","score":0.3845825493335724},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.27714061737060547},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.1365649700164795},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.09337300062179565}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.772662341594696},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.57379549741745},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5273376703262329},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4871666133403778},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4270585775375366},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.42573392391204834},{"id":"https://openalex.org/C21200559","wikidata":"https://www.wikidata.org/wiki/Q7451068","display_name":"Sensitivity (control systems)","level":2,"score":0.42012208700180054},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.41525518894195557},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3845825493335724},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.27714061737060547},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1365649700164795},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.09337300062179565},{"id":"https://openalex.org/C24326235","wikidata":"https://www.wikidata.org/wiki/Q126095","display_name":"Electronic engineering","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C99508421","wikidata":"https://www.wikidata.org/wiki/Q2678675","display_name":"Physical medicine and rehabilitation","level":1,"score":0.0},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.4018/ijaeis.2014100104","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijaeis.2014100104","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=120437&isxn=9781466652460","source":{"id":"https://openalex.org/S129247094","display_name":"International Journal of Agricultural and Environmental Information Systems","issn_l":"1947-3192","issn":["1947-3192","1947-3206"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Agricultural and Environmental Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:oro.open.ac.uk:50979","is_oa":false,"landing_page_url":null,"pdf_url":null,"source":{"id":"https://openalex.org/S4306401187","display_name":"Open Research Online (The Open University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I204136569","host_organization_name":"The Open University","host_organization_lineage":["https://openalex.org/I204136569"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Journal Item"},{"id":"pmh:oai:RePEc:igg:jaeis0:v:5:y:2014:i:4:p:69-84","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/ijaeis.2014100104","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:cris.unibo.it:11585/309336","is_oa":false,"landing_page_url":"http://hdl.handle.net/11585/309336","pdf_url":null,"source":{"id":"https://openalex.org/S4306402579","display_name":"Archivio istituzionale della ricerca (Alma Mater Studiorum Universit\u00e0 di Bologna)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210117483","host_organization_name":"Istituto di Ematologia di Bologna","host_organization_lineage":["https://openalex.org/I4210117483"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"1.01 Articolo in rivista"}],"best_oa_location":{"id":"doi:10.4018/ijaeis.2014100104","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijaeis.2014100104","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=120437&isxn=9781466652460","source":{"id":"https://openalex.org/S129247094","display_name":"International Journal of Agricultural and Environmental Information Systems","issn_l":"1947-3192","issn":["1947-3192","1947-3206"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Agricultural and Environmental Information Systems","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321782","display_name":"Minist\u00e8re de l\u2019Agriculture, de l\u2019Agroalimentaire et de la For\u00eat","ror":"https://ror.org/029m96t80"},{"id":"https://openalex.org/F4320338370","display_name":"FP7 Information and Communication Technologies","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4250985524.pdf","grobid_xml":"https://content.openalex.org/works/W4250985524.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W49339867","https://openalex.org/W124179897","https://openalex.org/W149735065","https://openalex.org/W1550682196","https://openalex.org/W1908448050","https://openalex.org/W1979081093","https://openalex.org/W1995772077","https://openalex.org/W2002320280","https://openalex.org/W2011325105","https://openalex.org/W2013241033","https://openalex.org/W2016101284","https://openalex.org/W2030166082","https://openalex.org/W2032583587","https://openalex.org/W2033170797","https://openalex.org/W2033302068","https://openalex.org/W2041137640","https://openalex.org/W2080019998","https://openalex.org/W2097909238","https://openalex.org/W2098362879","https://openalex.org/W2106605795","https://openalex.org/W2159686646","https://openalex.org/W2169863400","https://openalex.org/W2177260189","https://openalex.org/W3143919239","https://openalex.org/W3204398226","https://openalex.org/W4249339318","https://openalex.org/W6630890382"],"related_works":["https://openalex.org/W186409385","https://openalex.org/W153793073","https://openalex.org/W2371218827","https://openalex.org/W3033472608","https://openalex.org/W3149052136","https://openalex.org/W2382942655","https://openalex.org/W2788676800","https://openalex.org/W2075918963","https://openalex.org/W1510487798","https://openalex.org/W1579970254"],"abstract_inverted_index":{"Recent":[0],"research":[1],"indicates":[2],"that":[3],"farm":[4,110],"managers":[5,111],"do":[6],"not":[7],"rely":[8],"on":[9,71,77],"adequate":[10],"informative":[11],"support":[12],"in":[13,102,139],"their":[14],"decision":[15],"making":[16],"processes.":[17],"This":[18,133],"paper":[19],"proposes":[20],"a":[21,24,47,56,87],"model":[22],"of":[23,41,55,68,80,104],"Farm":[25],"Management":[26],"Information":[27],"System":[28],"which":[29,95],"integrates":[30],"the":[31,37,42,53,66,72,78,81,93],"Activity-Based":[32],"Costing":[33],"approach.":[34],"In":[35],"describing":[36],"design":[38],"and":[39,52,100,118,142,145],"development":[40],"\u201cFarmBO\u201d":[43],"system,":[44],"it":[45],"provides":[46,96],"detailed":[48],"functional":[49],"requirement":[50],"definition":[51],"description":[54],"working":[57],"system":[58,108],"prototype.":[59],"The":[60,107],"solution":[61],"is":[62],"designed":[63],"to":[64,92,112],"show":[65],"impact":[67],"general":[69],"costs":[70],"different":[73,127],"crops,":[74],"allocating":[75],"them":[76],"basis":[79],"production":[82],"cycle":[83],"complexity.":[84],"It":[85],"includes":[86],"report":[88],"section":[89],"directly":[90],"linked":[91],"database":[94],"crop":[97,123],"balance":[98,124],"sheets":[99,125],"simulations":[101],"terms":[103],"what-if":[105],"analyses.":[106,132],"allows":[109],"1)":[113],"analyze":[114],"deviations":[115],"between":[116],"budgeted":[117],"actual":[119],"costs;":[120],"2)":[121],"compare":[122],"across":[126],"years;":[128],"3)":[129],"perform":[130],"sensitivity":[131],"work":[134],"accounts":[135],"for":[136],"prototype":[137],"validation":[138],"two":[140],"farms":[141],"discuss":[143],"results":[144],"possible":[146],"developments.":[147]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":1}],"updated_date":"2026-02-09T09:26:11.010843","created_date":"2025-10-10T00:00:00"}
