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.
Izvorni zapis
Citati kopirani doslovno iz izvornog zapisa metode. Ne impliciraju nikakvu provjeru na razini tvrdnje.
- 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
Uređene tvrdnje
Tvrdnje pohranjene u knjigu dokaza, svaka s vlastitom procjenom.
Ovaj prikaz ne izmišlja procjenu tvrdnje kada knjiga dokaza nema nijednu.
Povezane metode
Generirano iz grafa metode i prikazano kao strojno predložene relacije — ne implicira se nikakva tvrdnja dokaza.