6. Conclusions
As part of the literature about FMIS design and introduction, we focused on cost control, investigating the
information needs related to the introduction of DC and ABC approaches in farm management with the support of a
dedicated information system. We analyzed through interviews the requirements of farm managers and we
combined them with the information needs of a DC and ABC application. The conceptual model is detailed with a
DFD and a E-R diagram. We developed a prototype of the system along with a set of reports that introduce a
detailed view of costs per crop, allocating general costs. Finally we designed what-if analyses to enable a
satisfactory decision making process. The next steps are the introduction of the system in a cloud-based application
linked to machines and operators. We identify two areas of further investigation. First, the interface with tools and
machines can be designed to support an automatic process of data collection. We consider that a staging area that
consolidates data before introducing them in the database is a solution that protects from erroneous recordings and
incomplete transmissions, still reducing the data input workload. Second, in the reports section, we look towards the
introduction of optimization methods, such as, for instance, linear programming, in the definition of the combination
of crops per farm. Farms would benefit from the adoption of a sophisticated decision support system supported by
operations research technologies that combines different decision variables.