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Master Thesis

Approche de la rentabilité des cultures en horticulture : l'exemple de Sud Culture

Abstract : The company Sud Culture, plant producer, was created in 2011 by the group Bianchini, plant trader in the south west of France. The aim is to produce locally in order to save the transport costs and to be seen as a productor by the clients. Currently in its third year, Sud Culture hasn't found yet its location in the horticultural sector. The director and managers are wondering about which direction has to be given to the production. Those questions lead to make enquiries about the company's profitability. The goal of this study is to set up cost prices for the company's crops. The purpose is to build a tool to define the sell prices and also to make the decisions with producing or not a plant and making or not an investment. For the calculation of the price cost, the direct costing method was used. It divides the charges in two: the direct costs, which can be applied on a product, and the indirect costs which have to be dispatched between several products. This economic analysis highlights weaknesses in the organization and gives suggestions on the way to improve it.
Document type :
Master Thesis
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Contributor : Agrocampus Ouest <>
Submitted on : Friday, September 19, 2014 - 2:17:34 PM
Last modification on : Monday, July 6, 2020 - 3:38:21 PM
Long-term archiving on: : Friday, April 14, 2017 - 12:50:47 PM


  • HAL Id : dumas-01066249, version 1



Even Lafay. Approche de la rentabilité des cultures en horticulture : l'exemple de Sud Culture. Sciences agricoles. 2014. ⟨dumas-01066249⟩



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