Gross Margin Analysis
Gross margin analysis is the workhorse of farm management planning: for each enterprise on a farm it computes the gross margin — gross output minus the variable costs directly attributable to that enterprise — usually expressed per hectare, per head, or per activity unit. Rooted in the British farm-planning tradition of Barnard and Nix and a fixture of standard farm management texts, the gross margin deliberately stops short of fixed and overhead costs. That makes it the natural currency for comparing enterprises and planning the farm: because fixed costs are largely common to all enterprises in the short run, ranking and combining enterprises by their gross margins per unit of the scarce resource is the quickest route to a more profitable farm plan.
Registro de origen
Citas copiadas textualmente del registro de origen del método. No se infiere ninguna verificación a nivel de afirmación de ellas.
- Barnard, C. S., & Nix, J. S. (1979). Farm Planning and Control (2nd ed.). Cambridge: Cambridge University Press. · ISBN 9780521296045
- Kay, R. D., Edwards, W. M., & Duffy, P. A. (2020). Farm Management (9th ed.). New York: McGraw-Hill Education. · ISBN 9781259837463
Afirmaciones curadas
Afirmaciones persistidas en el libro mayor de evidencia, cada una con su propia evaluación.
Esta vista no inventa una evaluación de afirmación si el libro mayor no tiene ninguna.
Métodos relacionados
Generado a partir del grafo de métodos y mostrado como relaciones sugeridas por la máquina; no se infiere ninguna afirmación de evidencia.