Revision of farm typology in order to obtain more continue accountancy data series

Nicole Taragola, Dirk Van Lierde

    Onderzoeksoutput: Hoofdstuk in Boek/Rapport/CongresprocedureBijdrage aan een rapportpeer review


    One of the most important applications of the farm accountancy data network (FADN) is the establishment of average data (especially economic data on profitability) for the population of farms in the field of observation. As we know that a lot of economic parameters are highly depending on farm type, economic farm size and region, a stratification of the sample and the population in combination with a weighting system seems to be an appropriate method. Stratification is only possible if the farms in the population and in the sample can be classified in different types of farms and in different classes of economic dimension. For this purpose the community typology for agricultural holdings as described in the Official Journal of the European Communities (N L 220) can be used. The type of holding is determined by the relative contribution of the standard gross margins (SGM) of different enterprises (crops and livestock) to the total SGM of the holding. As SGM's are economic criteria they should be regularly updated to take account of economic trends; actually they are renewed every two years. As SGM 's are calculated as the balance between values of productions and values of certain specific costs they depend highly on prices and yields. In agriculture variation of prices can be very important, and weather conditions do have a great influence on yields. To avoid these problems SGM's are calculated as averages of gross margins of three successive accountancy years. Nevertheless, there can be a lot of variability between successive sets of SGM 's; especially for products with a cyclic price development the differences can be important.

    Researchers are aware of this problem since the community typology was established, and different solutions to resolve this problem are in use. The aim of this paper is neither to explain these different solutions, nor to develop in detail a new theory about this. Only some reflections are made before introducing a new weighting system for the Belgian FADN. Before starting to work on this innova-tion, we thought the PACIOLI-project could offer us an opportunity to present our ideas to a forum of specialists for further discussion.
    Oorspronkelijke taalEngels
    TitelWorkshop report PACIOLI 3: "Need for change"
    EditorsGeorge Beers, Krijn Poppe
    Aantal pagina’s8
    Plaats productieDen Haag, Nederland
    UitgeverijLEI, part of Stichting Landbouwkundig Onderzoek (DLO foundation)
    PublicatiestatusGepubliceerd - mrt-1996
    EvenementPACIOLI 3, Need for Change - Maidstone , Verenigd Koninkrijk
    Duur: 18-mrt-199620-mrt-1996

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