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    • Financial Budget Manual series
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    Farm planning and budgeting manual 1967-68

    Lincoln College
    Abstract
    Farming has become a very complex business in recent years and it requires careful planning if a farmer is to obtain the best results over a period of years. Large scale technological changes in methods of production since the Second World War together with the lower prices for farm products experienced in recent years have focussed much more attention on budgeting. When one is starting farming or when new techniques and prices require major adjustments to be made in farming operations, a well thought out plan and budget is of great assistance in combining together the various farm enterprises and practices into a more profitable system. A budget is a formal device for planning, usually on an annual basis, the various crops and livestock to be produced. It allows one to determine the most profitable alternatives and combination of enterprises, and the best methods to use in production. How then does one go about farm planning? A haphazard approach is unsuitable. It is necessary to approach farm planning in an orderly fashion if reliable results are sought after. The first step usually is to make a complete inventory of the resources available. Where a budget is drawn up after writing a Property Report and physical side of the inventory – soils, crops and livestock – will already have been covered. For this reason the budget usually opens with a statement of the total capital involved in the farm business at current market values.... [Show full abstract]
    Keywords
    gross margin; gross revenue; costs; budgeting tool; Lincoln College; farm industry; farmers; technical information; prices and expenses
    Fields of Research
    070106 Farm Management, Rural Management and Agribusiness; 150314 Small Business Management
    Date
    1968
    Type
    Book
    Collections
    • Financial Budget Manual series [23]
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