A model for cost calculation and management in a multiproduct agricultural framework. The case for ornamental plants

  1. José Ignacio González Gómez
  2. Sandra Morini Marrero
Spanish journal of agricultural research

ISSN: 1695-971X

Year of publication: 2009

Issue: 1

Pages: 12-23

Type: Article

Export: RIS
DOI: 10.5424/sjar/2009071-394 DIALNET GOOGLE SCHOLAR lock_openOpen access editor


Cited by

  • Scopus Cited by: 4 (31-10-2021)
  • Dialnet Métricas Cited by: 1 (17-09-2021)

JCR (Journal Impact Factor)

  • Year 2009
  • Journal Impact Factor: 0.407
  • Best Quartile: Q3
  • Area: AGRICULTURE, MULTIDISCIPLINARY Quartile: Q3 Rank in area: 25/45 (Ranking edition: SCIE)

SCImago Journal Rank

  • Year 2009
  • SJR Journal Impact: 0.226
  • Best Quartile: Q3
  • Area: Agronomy and Crop Science Quartile: Q3 Rank in area: 170/310


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.