Once data are collected, the system allocates direct costs to the crops as shown in the Information part of the diagram in Figure 1.
General costs need to be allocated according to an ABC procedure. Therefore, the system collects data about resource usage. The E-R diagram in Figure 2 shows the specific tables devoted to monitor resource usage collecting data from the field. These raw data are combined with activity drivers defined in the setup of the system to generate activity rates and allocate general costs to single crops.