Partial Project 7
Activities in Partial Project 7
Development of a Cost Accounting System for the Interpretation of Spatially Variable Data
in a Cost and Output Accounting System
Peter Wagner, Hubert Linseisen, Christian Augsburger
At the Agritechnica in Hannover from November 7-14, 1999 Hubert Linseisen und Christian Augsburger introduced a poster on projects 6 and 7 of the IKB-Dürnast at a stande of the "Deutschen Landwirtschaftsgesellschaft (DLG)" for Precision Farming.
Two partial projects are being worked on by the Chair of Operations Research and Information Management of the Technical University of Munich in Freising-Weihenstephan in the framework of the research project IKB-Duernast. An information system for site specific crop management is to be developed with special consideration of a cost and output system.
The data flow chart shows the necessary data, data flows and software tools of an information system for the realtime approach with map overlay for site specific crop management.
This information system can be divided into four sub-units:
The picture above shows an excerpt from the company wide data base using nitrogen fertilization as an example. The prepared mobile process technique data that are required for an cost and output accounting system are presented.
In the appropriate data table are the entries for the cost and output accounting system with the corresponding accounting and classification of date, process, cost center, cost object and cost category and quantity as well as the indirect cost center. An account description is added to each account number for improved clarity.
In this context the process identifies each executed activity (here: N-fertilization and combining). By using the cultivation (annual crop rotation) each cost center can be used to derive the cost object (winter wheat, variety Flair).
The entire site (here given the cost center number 1123) is divided into individual sub-cost centers (grids) which represent the smallest coverage unit for cost and output. The individual site specific activity or cost category to be registered (broken line) are arranged by DGPS into the sub cost centers by means of DGPS. Here the quantity of the applied nitrogen fertilizer and the harvest yield at the end of the data table are used as an example. Other cost categories are only registered for the entire site (unbroken line). These categories include machine and labor costs that are determined by the recorded machinery usage length and labor.
Evaluation calculations can be executed in different aggregate levels. Thus, due to comparable or similiar nitrogen free output the sub-cost centers can be combined into sub-sites classes. Evaluation calculations are equally possible for the entire site as well as the whole farm.