Swiss farms usually are run as a self-empoyed activity. In many cases this means that the monetary transactions of both, business and family, are done from the same bank accounts.
Due to fiscal requirements the accountancy must distinguish between business an private transactions. In theory, this would offer a good base for analyzing the cash flow between business and family. However, the numbers are not in a form that allows quick interpretations or clear conclusions.
Contribution to the SGA-SSE Conference 2019 (in German) »