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Abstract

The surplus accounting method worked out by the CERC increases the number of data that a series of farm accounts can provide, by means of a dissociation of prices and volume for each item in the accounts. The development of these items over two-year periods enables the links between the firm and its economic environment to be made clearer. Here an attempt is made to apply the method to one branch - pork. This application shows the power structure that accompanies the transfer of a group of products from one stage of the chain to another, and the conditions of economic competition. It is of most use when carried out over several two-year periods since by associating all the available data it enables a general synopsis to be worked out. This in its turn makes possible an analysis of the comparative economic influence of the different agents and provides a means of understanding the development of structures.

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