Evaluation and comparability of EU and Member Country FADN databases
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1 Farm Accountancy Cost Estimation and Policy Analysis of European Agriculture Evaluation and comparability of EU and Member Country FADN databases Deliverable 2.1. prepared by Nathalie DELAME
2 Aim Facts : there are differences between national FADN s and EU- FADN Different goals among countries : some collect data for EU-FADN purpose only some collect data for national needs Different methodologies : some apply common rules (given in Commission regulation) other use specific rules (from a network created before integration to the EU-FADN) Aim: write an inventory in the framework of the FACEPA project.
3 Limits of the comparison Limited to nine countries involved in FACEPA Belgium Walloon, Bulgaria, Estonia, France, Germany, Hungary, Italy, Netherlands and Sweden. Focused on information which can be used for the validation of the cost estimates Methodology used to define sample, to calculate some costs (depreciation) More detailed specification for costs or outputs Available data used to complete national FADN
4 Purpose of the questionnaire Information already available About differences between countries in the UE-FADN Hungarian FACEPA working paper: deliverable About differences between national FADN and EU-FADN Documents from the EU-FADN unit : e.g. sample, depreciation Karlson s report about off-farm income and other income data in FADN Development of a questionnaire to complete this information Same questions for countries involved in FACEPA but not included in documents New questions
5 What about? For instance: Sample & weighting: direct impact on results. Products: the number of sub-headings in countries depends on the part of this product in the national agriculture. Costs: few countries collect costs in detail (more sub-heading in value, some quantities, by products,...). Labour force. Currently, we don t know how labour will be treated in the model. We need information about the share of work-time agricultural activities / non agricultural activities / off-farm activities. Is this information available? Firms and companies: different production functions. Other gainful activities than agricultural on the farm holding: impact on the costs. About FADN 2005
6 Who, how, when? Who: questionnaires have been sent to FACEPA teams with the instruction to contact the Liaison Agency in their country. How: by interview when it was possible. The comments were more interesting than yes or no answers. When: between mid-november and mid-january. requests for additional information concerning some answers were sent in early March. Review: the nine countries have responded.
7 Methodology: Differences in national samples (1/2) Excluded farms or kept farms Germany, for national needs, keeps in national FADN farms with a SGM between 8 and 16 ESUs, under the European threshold. Italy, excludes in EU-FADN almost empty cells (economic size x type of farming). This represents 0.3% of national SGM and 489 farms. Additional criterion France used until 2003 an additional criterion to split the universe for selection and weight the national sample. The sub-sample refers to a mode of data collection. Netherlands use random selection with a specific stratification. The size classes are different within different types of farming and Netherlands use sub-types of farming. For the stratification in the weighting system, Hungary uses legal form of the enterprise to separate private farms and economic organizations.
8 Methodology : Differences in national samples (2/2) Universe and SGM Few Member States use the same references for the universe or for the calculation of the Standard Gross Margins. Using different SGMs in the national FADN have impacts on the selection of farms (by effect on the economic size) but also on the specialisation of the farm holding. Year of population and SGM year used for each MS from 2000 to 2006 Année Belgium Bulgaria Estonia France Germany Hungary Italy Netherlands Sweden RICA UE 2000 Year of the population SGM year Year of the population SGM year Year of the population SGM year Year of the population SGM year Year of the population SGM year Year of the population SGM year Year of the population SGM year
9 Methodology: Differences in the computation of depreciation Country FADN is different from EU-FADN for Germany only. Germany adopts acquisition cost for estimation of fixed assets. But in respect to regulations, Germany corrects depreciation to inform the EU- FADN. In general, depreciation based on replacement values is about 1/3rd higher than those base on acquisition costs. The report presents differences between methods used by countries, even if this point is not really in the topic. All members use replacement value except Italy. The majority of partners use linear method for depreciation, except Netherlands which apply an accelerated depreciation system for almost fixed assets. The rate of depreciation is often determined by the service-life whose calculation depends on country, on assets.
10 Detail in products collected Netherlands: yes for all items Belgium, Hungary and Italy: almost Estonia for animal items
11 Crop products: cereals for instance = same definition n number of headings
12 Products with specific process Belgium Bulgaria Estonia France Germany Hungary Italy Organic farms dichotomic variable dichotomic variable dichotomic variable dichotomic variable by farm by product other x milk, cream, butter, cheese since 2007 rs < 75 % of production rs < 75% of production no rs share of sales by sales channel (direct marketing, wholesaler ) Retail sale type of production kind of selling crops and livestock products Milk for a specific sample of milk producers Netherlands a specific sample x eggs since 2007 Sweden
13 Variable costs in quantities Belgium Estonia France Netherlands Sweden concentrated feed for dairy cows (in kilogramme) milk for calves (in liters) fertilizers N, P, K (in units of chemical and organic N,P,K). On the basis of receipts and on the fill in of the survey, based on reality. Organic N,P,K are estimated on the basis of spread capacity of the machines. seeds and feeding stuffs produced and used on the farm for all products concerned (in quintals). Physical volumes are collected via an interview with farmer. Fuel (in liter) and gas (in kilogramme). Receipts. Energy is collected since 2004, and electricity will be in Concentrates, roughage, minerals, fertilizer, manure, crop protection, heating (gas), fuels, electricity (in Kg, liters, m3, kw). Receipts. In some cases : there might be more information in the bookkeeping. However data are not checked and control, so the quality of certain items is not verified.
14 Variable costs allocated in quantities Belgium France Netherlands Costs are allocated on the basis of what the farmer says (for example: 120 kg per ha for wheat, nothing for sugar beet, ). Control and tested. Out of range values have to be justified. Products of farm used on the farm. Crops, vegetable processed products, and animal products, used on the farm are collected in 5 headings (for seeds, for grazing livestock, for pigs, for poultry or rabbits, for other animals). Horticultural products used on the farm are collected in 4 headings (for grazing livestock, for pigs, for poultry or rabbits, for other animals). Some based on knowledge of products (e.g. particular pesticide that is only used for a particular product), other based on information from farmer.
15 Variable costs allocated to products in monetary value Belgium Bulgaria France Italy (optional) Netherlands Costs are allocated on the basis of what the farmer says. Control and tested. Out of range values have to be justified. Information on specific variable costs (in monetary value) is collected for main crops and some categories of livestock in order to calculate SGM. For example: if the holding cultivates a wheat and barley we separated the costs for each of these crops in order to be able to calculate SGM for each of them. Feed for livestock (all farms) and with more detail for a sample in the French FADN. For few general field cropping holdings, the French farm return has more data about variable costs by products. Italian FADN considers three groups of costs: 1. Specific crop costs : seed and seedlings, fertilizers, crop protection products, herbicidal products, rent expenses, water, insurances, fuels, electricity, other expenses, raw materials expenses, processing expenses. 2. Specific livestock costs : concentrated feeding stuffs, fodder, litter, sanitary and veterinary expenses, rent expenses, water, insurance, fuels, electricity, other expenses, processing expenses. 3. Machinery costs : fuels, lubricants, current upkeep of machinery and equipment, other expenses, car expenses. Allocation is not available for all farms. Some farms (with only one product) can be done automatically, others are not available. For each production unit per farm information is available about containing allocated costs/being allocated or not.
16 Fixed costs allocated to products in monetary value The Classification used in the Hungarian FADN: Crop production Animal husbandery Cost of seeds and propagation materials Depreciation of breeding animals Cost of artificial fertilisers Grain fodder produced by the farm Cost of pesticides Purchased grain fodder Cost of irrigation (irrigation water m³) Coarse fodder produced by the farm Direct marketing costs Purchased coarse fodder Cost of drying Other feeding stuffs Direct heating costs Veterinary costs Direct insurance costs Cost of insemination Other direct variable costs Cost of performance tests Cost of organic manure Direct marketing costs Machinery costs Direct insurance costs of which: cost of tractors Other direct variable costs cost of transportation Machinery costs cost of harvesting machinery of which: cost of tractors cost of other machinery cost of transportation Cost of maintenance cost of other machinery Cost of machinery services used Cost of maintenance Cost of family labour (hours worked) Cost of machinery services used Cost of regular labour (hours worked) Cost of family labour (hours worked) Cost of casual labour (hours worked) Cost of regular labour (hours worked) Social security and health insurance Cost of casual labour (hours worked) Rental fee Social security and health insurance Depreciation Depreciation Other costs Other costs Indirect costs of the activity (enterprise) Indirect costs of the activity (enterprise) Indirect costs of the holding Indirect costs of the holding
17 Subsidies (1/3) More detail information is available for countries, but it is not easy to connect the various classifications.
18 Subsidies (2/3) In 2005, FADN mixes countries with or without decoupled payments.
19 Subsidies (3/3) In 2005, FADN mixes countries with or without decoupled payments.
20 Non agricultural activities on the farm holding
21 Off-farm work & Labour Force
22 Labour Force : farm holder, family workers, others
23 Firms or Companies
24 A link between FADN and other databases to complete to control FADN FADN for studies Belgium x x Bulgaria x Estonia x France x Germany Hungary x x Italy x Netherlands x x Sweden x x x
25 Conclusion Comparison for a same country between national FADN and EU-FADN requires attention due to Methodological points to: the sample & the weighting, in all countries. the depreciation in Germany Dutch FADN seams to have a lot of data and appears in almost points even about firms. Other countries have more focused details: Belgian FADN is complete about production costs and subsidies. Hungary has fixed costs and subsidies detailed. Germany and Netherlands have details on non agricultural activities, Germany, Netherlands and Italy have information about agricultural population and labour force,
26 Thank you for your attention.
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