Data Quality of Performance Measurement Systems based on Internal and External Accounting in the Inter-Company Evaluation of Pig Production and Hog Fattening

Abstract

Subject of the paper presented here is the analysis of benchmarking systems, which are used in consulting for the comparison of pig farms and for the identification of success factors. There are mainly traditional full costing and marginal costing systems used. Opinions about the necessity and the quality of full-cost accounting are controversial. In the paper will be identified how cost accounting systems reflect the operational reality for inter-company comparison and can be used as a valid basis for recommendations for management decisions. Further, the source of the data is questioned. For economic reasons, it is recommended by some organizations to use accounting information or data of the financial statements for analysis. In the paper will be clarified how data from the external accounting system can be used for benchmarking, or whether the separate collection of data, such as the ZDS Erzeugerringdatenbank, is necessary and reasonable.