CIMA, or the Chartered Institute of Management Accountants’ report named “From GATE TO PLATE” on strategic management accounting in the UK agricultural industry.
This provides an interesting read on:
Costing in the agri-food sector is an enigmatic business, due to its unusual characteristics. Complex supply chains, a largely fragmented production base and a shortage of accounting expertise, all contribute to a lack of visibility of costs at various stages of the supply chain from the farm gate to the diner’s plate. Producers also have to contend with the relative concentration of power with the large retailers; and with the vagaries of weather and disease.
Download the CIMA Publication by clicking here