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Un élargissement des critères d'évaluation de la performance économique pour rendre compte de la performance économique globale des exploitations agricoles. Cadre théorique et application avec la méthode IDEA version 4

Abstract : Farmers are now faced with an increase in risks and uncertainties in view of the global changes affecting their activities: multiplicity of sometimes conflicting societal issues, divergent interests of the different stakeholders, climate change, deregulation of the Commun Agricultural Policy, restrictions of use on certain pesticides and transmission / recovery of their farms. In this context of a transition to new models of agricultural development under construction, economic evaluation but also strategic management of farms involves revisiting the traditional reading of economic performance to take into account the multi-dimensionality of these challenges. This communication proposes an enlarged model for assessing the economic performance of farms in terms of the sustainability criteria of agriculture. The proposed model reports on the overall economic performance of an agricultural operation defined as its degree of achievement or level of economic sustainability. The construction of this model mobilized two types of work. On the one hand, it is based on the results of a broad analysis of the literature on the evaluation of economic performance in agriculture (its approaches, its disciplinary currents, its various associated evaluation methods, its performance benchmarks). On the other hand, theoretically, it is directly derived from the conceptual framework for evaluating sustainability in agriculture developed in the work on the new version four of the Indicators of Sustainability of Farms (IDEA version 4). This new framework combines two types of Indicator-Based Conceptual Frameworks : one based on 12 sustainable agriculture goals and one based on a systemic approach focusing on 5 properties of sustainable agricultural systems (Autonomy, Robustness, Ability to produce and reproduce goods and services, Territorial embeddedness, and Overall responsibility). This conceptual framework is the basis of the theoretical choices of the eleven economic indicators constituting the presented model corresponding to the evaluative grid of the economic dimension of the IDEA version 4 method. At the operational level, this model of evaluation of the overall economic performance is a hierarchical combination of 11 indicators structured into four components (economic and financial sustainability, independence, transferability and overall efficiency). It assigns, for a farm, an economic sustainability score or overall economic performance rating on a scale of 0 to 100 sustainability units. The application of this global economic performance model, illustrated from three case studies, shows that it is likely to analyze the overall economic performance for different uses at three different scales: (i) the agricultural perspective of individual consulting, (ii) in group dynamics to identify the margins of progress, differences between farms with the same agroecological practices and finally (iii) to characterize the overall economic performance of the main technical and economic orientations of the Farm France by calculating eight of the eleven indicators on data from the Farm Accountancy Data Network.
Mots-clés : IDEA IDEA METHODE
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Conference papers
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https://hal.inrae.fr/hal-02608269
Contributor : Migration Irstea Publications <>
Submitted on : Saturday, May 16, 2020 - 3:44:43 PM
Last modification on : Friday, March 5, 2021 - 5:04:02 PM

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  • HAL Id : hal-02608269, version 1
  • IRSTEA : PUB00059469

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Frédéric Zahm, A. Alonso Ugaglia, B. Del'Homme, Mohamed Gafsi, Sydney Girard, et al.. Un élargissement des critères d'évaluation de la performance économique pour rendre compte de la performance économique globale des exploitations agricoles. Cadre théorique et application avec la méthode IDEA version 4. RMT Erytage Durabilité des activités agricoles et son évaluation économique. Quelles méthodes ? Quels types de résultats ?. Quelles perspectives ?, Dec 2018, Paris, France. ⟨hal-02608269⟩

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