Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics
The increasing complexity of modern agriculture and the growing demand for sustainability have accelerated the adoption of advanced decision-support systems in farm management. Accurate cost estimation of machinery operations is particularly critical in large-scale farming, where machinery represent...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-12-01
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| Series: | Smart Agricultural Technology |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2772375525004034 |
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| author | Massimiliano Varani Giovanni Molari Gianvito Annesi Michele Mattetti |
| author_facet | Massimiliano Varani Giovanni Molari Gianvito Annesi Michele Mattetti |
| author_sort | Massimiliano Varani |
| collection | DOAJ |
| description | The increasing complexity of modern agriculture and the growing demand for sustainability have accelerated the adoption of advanced decision-support systems in farm management. Accurate cost estimation of machinery operations is particularly critical in large-scale farming, where machinery represents a substantial portion of operational expenses. Traditional costing methods often rely on assumptions, leading to inefficiencies. Activity-Based Costing (ABC) offers a more accurate alternative by linking costs to specific operations, but its data-intensive nature has limited practical application. This study presents an improved methodology that combines ABC with automated data collection from CANBUS systems integrated into agricultural tractors. CANBUS technology enables the continuous acquisition of detailed operational data, such as engine load, speed, fuel consumption, and positioning, without manual input. These data are processed to classify tasks and allocate resource use precisely. The methodology was applied to a fleet of nine tractors - ranging from utility to high-power models - on a cooperative farm in Italy over a one-year period. The CANBUS data were integrated with economic parameters like depreciation, maintenance, fuel, and labour costs to estimate job-specific and per-hectare costs. While results showed variations in cost structure and usage patterns across tractor types, the primary contribution of this work lies in demonstrating a scalable, automated ABC framework. This approach reduces reliance on manual reporting, enhances cost transparency, and supports more informed machinery management decisions. It offers a strong foundation for future digital tools aimed at improving the efficiency and sustainability of farm operations, especially in data-rich and mechanized agricultural systems. |
| format | Article |
| id | doaj-art-06d2ceebd2dd45c197dca3ec943ebd51 |
| institution | Kabale University |
| issn | 2772-3755 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Smart Agricultural Technology |
| spelling | doaj-art-06d2ceebd2dd45c197dca3ec943ebd512025-08-20T03:34:04ZengElsevierSmart Agricultural Technology2772-37552025-12-011210117110.1016/j.atech.2025.101171Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economicsMassimiliano Varani0Giovanni Molari1Gianvito Annesi2Michele Mattetti3Corresponding author.; Department of Agricultural and Food Sciences, Alma Mater Sudiorum, University of Bologna, Bologna, ItalyDepartment of Agricultural and Food Sciences, Alma Mater Sudiorum, University of Bologna, Bologna, ItalyDepartment of Agricultural and Food Sciences, Alma Mater Sudiorum, University of Bologna, Bologna, ItalyDepartment of Agricultural and Food Sciences, Alma Mater Sudiorum, University of Bologna, Bologna, ItalyThe increasing complexity of modern agriculture and the growing demand for sustainability have accelerated the adoption of advanced decision-support systems in farm management. Accurate cost estimation of machinery operations is particularly critical in large-scale farming, where machinery represents a substantial portion of operational expenses. Traditional costing methods often rely on assumptions, leading to inefficiencies. Activity-Based Costing (ABC) offers a more accurate alternative by linking costs to specific operations, but its data-intensive nature has limited practical application. This study presents an improved methodology that combines ABC with automated data collection from CANBUS systems integrated into agricultural tractors. CANBUS technology enables the continuous acquisition of detailed operational data, such as engine load, speed, fuel consumption, and positioning, without manual input. These data are processed to classify tasks and allocate resource use precisely. The methodology was applied to a fleet of nine tractors - ranging from utility to high-power models - on a cooperative farm in Italy over a one-year period. The CANBUS data were integrated with economic parameters like depreciation, maintenance, fuel, and labour costs to estimate job-specific and per-hectare costs. While results showed variations in cost structure and usage patterns across tractor types, the primary contribution of this work lies in demonstrating a scalable, automated ABC framework. This approach reduces reliance on manual reporting, enhances cost transparency, and supports more informed machinery management decisions. It offers a strong foundation for future digital tools aimed at improving the efficiency and sustainability of farm operations, especially in data-rich and mechanized agricultural systems.http://www.sciencedirect.com/science/article/pii/S2772375525004034Activity-based costingCANBUSFarm management information systemsFarm machineryTractor fleet |
| spellingShingle | Massimiliano Varani Giovanni Molari Gianvito Annesi Michele Mattetti Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics Smart Agricultural Technology Activity-based costing CANBUS Farm management information systems Farm machinery Tractor fleet |
| title | Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics |
| title_full | Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics |
| title_fullStr | Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics |
| title_full_unstemmed | Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics |
| title_short | Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics |
| title_sort | automated activity based costing for large tractor fleets a scalable canbus framework for farm economics |
| topic | Activity-based costing CANBUS Farm management information systems Farm machinery Tractor fleet |
| url | http://www.sciencedirect.com/science/article/pii/S2772375525004034 |
| work_keys_str_mv | AT massimilianovarani automatedactivitybasedcostingforlargetractorfleetsascalablecanbusframeworkforfarmeconomics AT giovannimolari automatedactivitybasedcostingforlargetractorfleetsascalablecanbusframeworkforfarmeconomics AT gianvitoannesi automatedactivitybasedcostingforlargetractorfleetsascalablecanbusframeworkforfarmeconomics AT michelemattetti automatedactivitybasedcostingforlargetractorfleetsascalablecanbusframeworkforfarmeconomics |