Contribution to the "Mitteilungen der Vereinigung Weihenstephaner Universitätsabsolventen" (notes of the association of the Technical University of Munich-Weihenstephan (TUM) graduates), No. 85, Winter 1998
Research Group "Information System Site Specific Agriculture"
(IKB - Duernast)
Partial Project 7:
Development of a cost accounting system for the interpretation of spatially variable data

Christian Augsburger
(Professorship for Operations Research and Information Management)

The state of technology will allow land comprehensive spatially variable cultivation by means of GPS in the near future. Concerning the broad acceptance of this technology by farmers, the lack of profitability is often lamented. The question of the profitability of spatially variable management has not been completely cleared up. There is a shortage of automatic data recording and transfer as well as a shortage of sufficient interpretative possibilities of such data in economic regards.

The goal of this research project is to conceive, develop and program a cost accounting system with which economic interpretations and statements can be made as to the economic effects of spatially variable management.

This cost accounting system should not only be so "simply" conceived that it can be applied in agricultural use, it should also be so flexible that it allows interpretations which cannot be foreseen at the time of the development and programming of the system.

A further goal is to determine the economic cost and benefits by interpretation of real data from the experiment station Duernast. Do the increased costs of spatially variable management outweigh the decreased costs of lowered input use and increased revenue due to higher yields?
What maximum cost is the additional technology allowed to cause? The amount of reduced costs created by reduced input waste and increased revenue from a partial yield increase depends greatly on the heterogeneity of the field.

These economic statements are based particularly on Nitrogen usage. Possible economic effects of the variable rate of seeding and spraying should be derived from available precision farming literature.