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Internal research projects - year 2014

Project No.: 1275

Project title:

Allocation machinery and overhead costs on outputs of crop and animal production (Poláčková)

Head of project:

Ing. Jana Poláčková, CSc.

Staff:

Ing. Jan Boudný, Ing. Bohdana Janotová, DiS., Ing. Bc. Alois Konečný, Ing. Václav Vilhelm, CSc.

Objective:

General objective of project 1275 is improvement Sample survey about costs and revenues of agricultural products (IAEI). On the basis results from 2013 will improved by for partial objectives:

  • Partial objective 1: Check timetable methods and cost-allocation bases for allocation overhead loads in agricultural business enterprises.
  • Partial objective 2: Draft optimal cost-allocation bases for sample survey (IAEI).
  • Partial objective 3: Analysis methods for allocation costs auxiliary activity in agricultural business enterprises.
  • Partial objective 4: More detailed monitoring costs on insurance rate, insurance benefit and support agricultural insurance rate.

Methodology, assumptions, sources:

  • For objectives 1-3:
    Evaluation cost allocation by using statistical tests (ANOVA) and check results in agricultural enterprises.
  • For objective 4:
    Project the detailed questionnaire about insurance rate and insurance benefit for computer program. Data analysis insurance rate, insurance benefit and support agricultural insurance rate by using statistical tests (ANOVA).

Outputs and their use:

  • Methodology solution overhead loads in agriculture (certify methodology) for agricultural business enterprises.
  • Data analysis of insurance rate, insurance benefit and support agricultural insurance rate for risk management in agriculture (for agricultural enterprises and The Ministry of Agriculture of the Czech Republic).
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