Performance di costi nell’azienda florornamentale: il caso del limone ornamentale in vaso

Abstract

The survey on the determination of the production costs of the farm ornamental plants always raises a widespread interest. The data and information related to the production costs are indeed instrumental to the identification of the sustainability of sustained competitive advantages, especially for those products for which market competition is so high that they need to innovate continuously especially in terms of technology. A survey, conducted in Sicily, proposes a structured study of the cost of the the product through the method called by “center of cost” or “cost center”. The study refers to the functional criterion-causal that allows a recognition of only product costs incurred to achieve it, with reference to the lemon in pots for ornamental purposes.