Financial budget manual 2002

Abstract

The "Financial Budget Manual 2002 " is an invaluable reference book for farmers and growers, consultants and students. It contains a wealth of up to date information on farm and orchard costs and prices, the profitability of different enterprises, and income taxation. A special supplement to the Manual is also provided, containing information on the market and price outlook for each of New Zealand's major farm exports. Following its successful introduction in 1999, the electronic (CD) version of the Manual continues to be available as well as the book format.

Unless stated otherwise, the data contained in the Manual are that ruling in January 2002, and are quoted exclusive of GST. Prices do not remain stationary so the Manual should be used as a guide only. Market movements and exchange rate changes are just two of the factors which can rapidly alter costs and prices. The availability of discounts for bulk purchases, and deferred payment arrangements, may also affect final costs for budgeting purposes.