MOOC 1_EN:
Agricultural machinery
costs calculation


in other languages



Agrar Economy 

Full Cost & Gross Margin Calculation
Crop (wheat) production


1. Introduction to production procedures

2.1. Production procedures: Intersection

2.2 Production procedures: Resource use

3. Output

4.1 Seed costs

4.2 Fertilizing costs

4.3-4.4 Chemicals costs, Mechanization costs

4.5 Other variable costs

5.1. Current assets costs

5.2. Labour costs

5.3. Land costs

5.4. Production and supply rights

5.5. Fixed assets

5.6. Other fixed special costs and proportionate overhead costs

6.1 Gross margin calculation

6.2.1 Total costs, Net profit and Profit

6.2.2 Example calculation of Total costs, Net profit and Profit

6.3. Efficiency of factor input

6.4. Threshold prices

6.5. Comparable appraisal of efficiency measures

7. Profitability of intensity change




Agrar- Economy 

für Produktionsverfahren



1: Leistung / Input  

1.1 Produktionsverfahren ≠ Betriebszeig

1.2 Input / Output: Art. Menge, Wert

1.3 Nachhaltig erzielbare Werte


2: Leistung, Kosten, Deckungsbeitrag

2.1 Proportional variable Spezialkosten   

2.2 Fakultativ variable und feste Kosten

2.3 Deckungsbeitragsrechnung


3: Unternehmergewinn, Gewinn

3.1 Vollkostenrechnung

3.2 Deckungsbeitragsrechnung I, II, III

3.3 Alternativkosten

Kalkulationsbeispiel   (Bsp. 1 ha. Getreide)


5: Faktorentlohnung / Faktorentgelt 


6: Schwellenpreise 

6.1  Rentabilitätsschwelle (langfristige Preisuntergrenze)

6.2  Produktionsschwelle (kurzfristige Preisuntergrenze)

6.3 Gewinnschwelle



Beginn des Sommersemesters 2020
ab Montag, den 20.04.2020


MOOC 1_EN: The agricultural machinery costs calculation



Topic 1   Introduction to the course and the topics
  1.1 Economics
  1.2 Farmers Boris and Alexander have a problem!
  1.3 Why Economics?
Topic 2   Introductin costs and explanation of fixed and variable costs
  2.1 What are costs?
  2.2 Act of purchase
  2.3.1 Fixed and variable costs
  2.3.2 Change in costs during expansion or restriction of production
  2.4 Overhead costs and special costs
  2.5 Depreciation
  2.6 Financing costs
  2.6.1 Financing costs without residual value
  2.6.2 Financing costs with residual value
  2.7 Insurance, motor vehicle tax, TÜ costs
  2.8 Accommodation costs
  2.9 Variable machinery costs
  2.10 Repair costs
  2.11 Exkursus: Fixed assets and current assets
Topic 3   Summary of machinery costs ( average-, marginal-,  total costs)
  3.1 Total costs, average costs
  3.2.1 Minimum Extent of Utilization (MEU)
  3.2.2 Minimum Extent of Utilization (MEU) Formula
  3.3.1 To buy or to rent?
  3.3.2 To buy or to rent, comparative costs - MEU practice
Topic 4   Procedural costs – Opportunity costs
  4.1.1 Procedural costs – Opportunity costs, Part 1
  4.1.2  Procedural costs – Opportunity costs, Part 2
  4.2.1  Procedural costs "Precision Mulch Seed Drill" (PMSD) basic data for the machinery cost
  4.2.2  Procedural costs PMSD - Part 1
  4.2.3  Procedural costs PMSD, Example Part 2a
  4.2.4  Procedural costs PMSD - Part 2b- solution
  4.3.1  Procedural costs mulcher, Example 1a
  4.3.2  Procedural costs mulcher, Example 1b
  4.3.3  Procedural costs mulcher, Example 2a
  4.3.4  Procedural costs mulcher, Example 2b
  4.4  Discussion of the results
Topic 5   Comparative costs and Minimum Extent of Utilization (MEU)
  5.1  Comparative costs
  5.2  Minimum Extent of Utilization (MEU), Formula
Topic 6   Exercises
  6.1  Exercise Combine Harvester
  6.1.1  Part 1a: machinery costs,Tasks
  6.1.2  Part 1b: machinery costs, Solution
  6.1.3  Part 2a: Procedural costs, Tasks
  6.1.4  Part 2b: Processing costs - Solution,
  6.1.5  Part 3a: Comparison costs and Minimum Extent of Usage, Tasks
  6.1.6  Part 3b: Comparison of costs and minimum extent of utilization - Solution
  6.1.7  Part 4a: Comparative costs and minimum extent of utilization, taking into account differences in the quality of work - Exercise 1, Tasks
  6.1.8  Part 4b: MEU with differences in the quality of work - Solution 1 and task 2
  6.1.9  Part 4c: MEU with differences in the quality of work - Solution 2
  6.2.1  Exercise "Square baler",
Part 1a:  Machinery costs, Tasks
  6.2.2  Part 1a:  Machinery costs, Solution
  6.2.3  Part 2a: Procedural costs, Tasks
  6.2.4  Part 2a: Procedural costs, Solution
  6.2.5  Part 3a: Comparative costs and minimum extent of utilization at equal quality of work
  6.2.6  Part 3b: Costs of own machinery
Topic 7   Summary
Exam    Final Exam
    Curs End

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