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Anhang 3 253
3.2.11 Consumption (Sheet Income)
I. Aims/Activity
Calculate family consumption of the farm owners. TIPI-CAL has the possibility to perform a
cooperation with 10 partners.
II. External variables
· Consumption options
· Data for consumption calculation
(fix consumption, minimum consumption, maximum consumption, marginal
rate of consumption)
· Other taxable or non taxable income of the partners
· Sharing profits to partners
· Consumption indicators (Net cash farm income, farm profit, total farm income)
· Tax paid (of the farm, of the partners)
III. The calculations
1. Calculation base to calculate consumption
· Net cash farm income
· Farm profit
· Total income incl. off farm income
· Total income after tax
2. Adjust consumption figure to inflation
(fix, min., max. consumption figures)
3. Calculating consumption
Options to choose
· Use fix consumption per partner
· Use consumption function without limitation
· Use consumption function with limitation (Min-Max)
IV. Results
Total consumption per partner and per farm
Quelle: TIPI-CAL Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)