Capitalisation du revenu agricole et formation du patrimoine professionnel des exploitations agricoles (notice n° 597331)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02464cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121152129.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jeanneaux, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Capitalisation du revenu agricole et formation du patrimoine professionnel des exploitations agricoles |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Une part importante de la richesse produite dans les exploitations agricoles est capitalisée sous la forme d’un patrimoine professionnel. Une partie du revenu serait en effet reportée dans le temps et ne peut donc pas être écartée de l’analyse plus générale du revenu en agriculture. Les auteurs étudient le processus de capitalisation de cette fraction de richesse à partir des flux de trésorerie annuels et de l’actif des bilans comptables entre 2001 et 2018 de 1 538 exploitations du Puy-de-Dôme et de la Haute-Loire. Les résultats éclairent les stratégies de formation du patrimoine professionnel qui continue de croître en termes réels à effectif constant de travailleurs. Les taux de rendement interne (TRI) des investissements calculés sont majoritairement positifs et atteignent en moyenne 2,3 %. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We assess how the annual cash flows generated on farms are capitalized as farm business assets. A portion of cash flows would indeed be deferred in time and thus cannot be excluded from the more general analysis of income in agriculture. We study the capitalization process of this fraction of wealth based on annual cash flows and book assets between 2001 and 2018 of 1,538 farms in Puy-de-Dôme and Haute-Loire. Our results shed light on the processes and strategies for creating farm business assets, which continue to grow in real terms at constant farm worker unit. The internal rates of return (IRR) of investments are mostly positive and reach an average of 2.3%. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capitalisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investissement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taux de rentabilité interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | exploitation agricole |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | patrimoine professionnel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | professional assets |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal rate of return |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capitalization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | farm |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Velay, Nathalie |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Économie rurale | 378 | 4 | 2022-01-07 | p. 97-117 | 0013-0559 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-economie-rurale-2021-4-page-97?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-economie-rurale-2021-4-page-97?lang=fr&redirect-ssocas=7080</a> |
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