Located at Agroscope in Tänikon, the Farm Accountancy Data Network (FADN) analyses the economic situation of Swiss farms and farming families on behalf of the Swiss Legislator. To this end, the FADN has been surveying bookkeeping data as well as characteristics of farm structure and farming households from a sample of selected farms for over 40 years. These data are weighted, analysed and made available to the public. Owing to a number of shortcomings in the previous survey system of the ‘reference farms’, a fundamental reform of the Farm Accountancy Data Network took place in the period between 2007 and 2016. The new survey system is based on two samples. For income monitoring, the new Income Situation sample, which is based on a random selection of farms and is meant to representatively illustrate the Swiss agricultural sector, was introduced. Originating from the previous ‘reference farms’, the newly established Farm Management sample is based on a detailed financial accounting, supplemented with variable direct costing, and limited to common and relatively simple-to-recruit farm types. These two samples fulfil different aims, and are surveyed and evaluated in accordance with the specific requirements for data quality and scope. The changeover to the new survey system is associated with several methodological innovations that are relevant for both samples and have an impact on income estimation. Along with the reform, a new farm typology was introduced that takes account of the official dairy-cow population recording system. The income calculation method was adjusted to ensure comparability with the reference salary of secondary and tertiary-sector employees. The presentation of the cash-flow statement was adjusted to the Swiss Accounting Standards (Swiss GAAP FER) whilst taking account of the peculiarities of account-keeping for a farm in the Swiss context and the data available from the financial accounting. In addition, the sampling criteria for the exclusion of small farms were changed. The statistical-methodological adjustments concern sampling design, selection process and the evaluation methodology. The present report gives an overview of the new survey system consisting of two samples (Chapter 1), and describes the survey design and the evaluation process of the two samples (Chapters 2 and 3). The figures presented in the report serve to illustrate the methodology, and refer to the data collected for the 2016 accounting year.
