{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,9,23]],"date-time":"2025-09-23T14:26:16Z","timestamp":1758637576048},"reference-count":31,"publisher":"IGI Global","issue":"4","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,10,1]]},"abstract":"<p>Recent research indicates that farm managers do not rely on adequate informative support in their decision making processes. This paper proposes a model of a Farm Management Information System which integrates the Activity-Based Costing approach. In describing the design and development of the \u201cFarmBO\u201d system, it provides a detailed functional requirement definition and the description of a working system prototype. The solution is designed to show the impact of general costs on the different crops, allocating them on the basis of the production cycle complexity. It includes a report section directly linked to the database which provides crop balance sheets and simulations in terms of what-if analyses. The system allows farm managers to 1) analyze deviations between budgeted and actual costs; 2) compare crop balance sheets across different years; 3) perform sensitivity analyses. This work accounts for prototype validation in two farms and discuss results and possible developments.<\/p>","DOI":"10.4018\/ijaeis.2014100104","type":"journal-article","created":{"date-parts":[[2014,12,17]],"date-time":"2014-12-17T13:41:03Z","timestamp":1418823663000},"page":"69-84","source":"Crossref","is-referenced-by-count":8,"title":["Introducing Activity-Based Costing in Farm Management"],"prefix":"10.4018","volume":"5","author":[{"given":"Giacomo","family":"Carli","sequence":"first","affiliation":[{"name":"Department of Management, University of Bologna, Bologna, Italy"}]},{"given":"Maurizio","family":"Canavari","sequence":"additional","affiliation":[{"name":"Department of Agricultural Sciences, University of Bologna, Bologna, Italy"}]},{"given":"Alessandro","family":"Grandi","sequence":"additional","affiliation":[{"name":"Department ofManagement, University of Bologna, Bologna, Italy"}]}],"member":"2432","reference":[{"key":"ijaeis.2014100104-0","unstructured":"Abusalama, F. 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