دورية أكاديمية
أعرض في EDS

The cost of making wine: A Tuscan case study based on a full cost approach

التفاصيل البيبلوغرافية
العنوان: The cost of making wine: A Tuscan case study based on a full cost approach
المؤلفون: Enrico Marone, Marco Bertocci, Fabio Boncinelli, Nicola Marinelli
المصدر: Wine Economics and Policy, Vol 6, Iss 2, Pp 88-97 (2017)
بيانات النشر: Firenze University Press, 2017.
سنة النشر: 2017
مصطلحات موضوعية: Agricultural industries, HD9000-9495
الوصف: This article׳s aim is to identify and quantify the connection between a winery business typology and its production cost per bottle to create benchmarks for managerial and organisational choices. Accounting data from wineries in representative areas of the Tuscan wine sector were collected with direct, face-to-face interviews. The data were processed using a cost accounting model elaborated by UniCeSV (Centre for the Strategic Development of the Wine Sector, University of Florence) to classify costs according to production phases and production factors. The study was completed using a hierarchical cluster analysis (HCA) approach to investigate the relation between cost structures and business typologies. The implementation of the cost accounting model and the HCA showed a strong relationship between how wineries are organised and how costs are structured. Moreover, the weight of geographical localisation (i.e., belonging to a specific denomination of origin) has proved to be a key determinant in the shape of the cost structures of wineries. Keywords: Wine production, Full cost analysis, Clustering
نوع الوثيقة: article
وصف الملف: electronic resource
اللغة: English
تدمد: 2212-9774
Relation: http://www.sciencedirect.com/science/article/pii/S2212977417300182; https://doaj.org/toc/2212-9774
DOI: 10.1016/j.wep.2017.06.002
URL الوصول: https://doaj.org/article/96f39ee04dd4441a976e4d09343cafc3
رقم الأكسشن: edsdoj.96f39ee04dd4441a976e4d09343cafc3
قاعدة البيانات: Directory of Open Access Journals
كن أول من يترك تعليقا!
يجب تسجيل دخولك أولا