Maatalouden kustannuserot kirjanpitotiloilla.
1991
Hassinen T. | Puurunen M.
The variation of agricultural costs on bookkeeping farms in 1988 has been dealt with in this article, based on farm groupings according to the farm size, production line and region. Differences in costs between individual farms within the groups have been examined on the basis of dairy farms in Southern Finland. Dairy farms have been classified into five groups according to the share of costs in the gross return. Reasons for the cost variation between the farm groups have been examined by studying production resources, profitability of farming, incomes from different sources and farm management, among other things. The present article presents only a preliminary study of cost variation and its reasons, and, research on this will be continued as a separate research project concerning agricultural costs in the AERI.
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