(Analysis and planning of routine organization under the conceptional data model of a farm accounting system)
1994
Amling, J. | Sundermeier, H.-H.
The use of farm bookkeeping and accounting data is normally restricted to their original purposes. Consulting and extension services prepare additional reports and analyses often manually using the same source of data. The paper reports about a project to evaluate the possibilities to deliver crude standardised farm production analyses and optimal production plans automatically on the data-model of the farm accounting system in use. The system should be run by the bookkeeping organisation without additional data collection activities and without specialised staff. Farm production is modelled in a system of linear equations. The matrix of production coefficients must be quadratic to be solved. The solution produces average factor use values. The information value is similar to gross margin analyses. Data availability restricts the model size to a system of a few equations. The solution procedure allows matrices of arbitrary size and complexity. The routine planning approach uses linear programming. The coefficients are calculated from the specific accounting data. In the first step the room of possible actions is restricted to the existing farm organisation and capacities and to the options of the EU agricultural reform program. The solution allows valuable economic insights by marginal factor use values and stability analysis. For a deeper analysis and farm-specific planning options additional data collection activities are required
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