Estimativa dos Coeficientes de Afetação dos Custos às Atividades Agrícolas Usando a Teoria da Máxima Entropia
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This paper aims to estimate the cost allocation coefficients of agricultural activities
based on incomplete information. A model to disaggregate the variable input costs based on the
maximum entropy theory was developed. It was applied to the Alentejo region using data from
the FADN network of 2008. Results show that entropy theory is a flexible and robust option
for estimating cost allocation coefficients of agricultural activities in a context of incomplete
information. Between model variants used, the model of generalized cross entropy had the best
forecast capacity, once the estimated coefficients are closer to the real values.