MOOC 1_EN:
Agricultural machinery
costs calculation


in other languages



Agrar Economy 

Full Cost & Gross Margin Calculation
Crop (wheat) production


1. Introduction to production procedures

2.1. Production procedures: Intersection

2.2 Production procedures: Resource use

3. Output

4.1 Seed costs

4.2 Fertilizing costs

4.3-4.4 Chemicals costs, Mechanization costs

4.5 Other variable costs

5.1. Current assets costs

5.2. Labour costs

5.3. Land costs

5.4. Production and supply rights

5.5. Fixed assets

5.6. Other fixed special costs and proportionate overhead costs

6.1 Gross margin calculation

6.2.1 Total costs, Net profit and Profit

6.2.2 Example calculation of Total costs, Net profit and Profit

6.3. Efficiency of factor input

6.4. Threshold prices

6.5. Comparable appraisal of efficiency measures

7. Profitability of intensity change




Agrar- Economy 

für Produktionsverfahren



1: Leistung / Input  

1.1 Produktionsverfahren ≠ Betriebszeig

1.2 Input / Output: Art. Menge, Wert

1.3 Nachhaltig erzielbare Werte


2: Leistung, Kosten, Deckungsbeitrag

2.1 Proportional variable Spezialkosten   

2.2 Fakultativ variable und feste Kosten

2.3 Deckungsbeitragsrechnung


3: Unternehmergewinn, Gewinn

3.1 Vollkostenrechnung

3.2 Deckungsbeitragsrechnung I, II, III

3.3 Alternativkosten

Kalkulationsbeispiel   (Bsp. 1 ha. Getreide)


5: Faktorentlohnung / Faktorentgelt 


6: Schwellenpreise 

6.1  Rentabilitätsschwelle (langfristige Preisuntergrenze)

6.2  Produktionsschwelle (kurzfristige Preisuntergrenze)

6.3 Gewinnschwelle



Beginn des Sommersemesters 2020
ab Montag, den 20.04.2020

MOOC  (Massive Open Online Course) as further education of the International Master's program in Agricultural Management in 3 languages:
German - English- Russian

Successful and efficient agriculture needs an effective management. In order to economically decide needs agricultural ingineers and farmers pronounced professionla knowledge. Its conveys this course with reals der Kurs anhand realer farm examples.  


To participate in the IMA MOOC courses you must be registered with full name and a valid e-mail!
Here signing up and start immediately!

 MOOC 1: EN  |  Agricultural machinery costs calculation
                          (The course schedule and contents)

Course Description

The goal of the course is to provide the theoretical basis for decision-making in production and the subsequent illustration on specific practical examples. In this case, the course deals primarily with the issue of purchasing long-term means of production such as tractors. In the process, the question is addressed whether the long-term means of production should preferably be purchased or leased. With the example of such questions, the theoretical basics of economic decisions are illustrated and discussed. Subsequently the developed theoretical principles are applied to specific practical examples. The results are discussed and evaluated from the perspective of decision-makers. Additionally, the course is utilizing Moodle. For each module, there is time for questions and discussions in a virtual chat room scheduled, to which all users have access to.

What will I learn in this course?

  • To accurately define costs, to explain cost categories and to apply the terms to typical examples of agriculture
  • To define and apply machinery costs, procedural costs and comparative costs
  • To calculate and appropriately interpret the total costs per year and costs per unit of output such as tractors hours or hectares
  • To calculate the Minimum Extent of Utilization for machinery, equipment and typical agricultural means of production and to appropriately evaluate the results.

What prior knowledge do I need?

In order to successfully participate in the course, a basic knowledge in the field of agricultural sciences (all disciplines) is required.

What is the workload?

Approximately 6 hours per week

Do I get a certificate?

If participating in the final examination (presence at the HSWT or in the partner universities required) participants will receive a certificate of attendance and certificate for 2.5 ECP (European Credit Points).


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