Farm Budget Manual series

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  • PublicationOpen Access
    Notes on farm machinery and plant 1963
    (Lincoln College. Department of Farm Management and Rural Valuation., 1963) Lincoln College
    The prices quoted are to the nearest £ as retail cost, ex store Christchurch (unless otherwise stated). Adjustments may be necessary where applicable for transport and installing charges or discounts. All Reid and Gray machinery ex Burnside.
  • PublicationOpen Access
    Farm budget manual 1981
    (Lincoln College. Department of Farm Management and Rural Valuation., 1981) Diprose, R. J.
    The Lincoln College Farm Budget Manual is published in two parts: Part 1, the Technical Manual, which is revised biennially, and Part 2, the Financial Manual, which is revised every year. The 1981 edition of the Financial Manual contains seven sections: Assistance and Incentives For Farmers; Farm Capital and Finance; Farm Revenue; Farm Expenditure; Gross Margins; Taxation For Primary Producers 1981; and Estate and Gift Duty.
  • PublicationOpen Access
    Farm budget manual 1976
    (Lincoln College. Department of Farm Management and Rural Valuation., 1976) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The final form of any budget will depend on the purpose for which it is to be used and the vocation and point of view of the person doing it. Thus budgets produced for the same farmer by his farm adviser and his accountant might vary quite markedly in approach and presentation. A demonstration of this can be seen by comparing the three budget layouts reproduced in the next section of this manual. All three have been designed to serve slightly different ends and thus no single one is superior to the others for all uses. The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget-that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and II are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1978
    (Lincoln College. Department of Farm Management and Rural Valuation., 1978) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The final form of any budget will depend on the purpose for which it is to be used and the vocation and point of view of the person doing it. Thus budgets produced for the same farmer by his farm adviser and his accountant might vary quite markedly in approach and presentation. A demonstration of this can be seen by comparing the three budget layouts reproduced in the next section of this manual. All three have been designed to serve slightly different ends and thus no single one is superior to the others for all uses. The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget-that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and II are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1975
    (Lincoln College. Department of Farm Management and Rural Valuation., 1975) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The final form of any budget will depend on the purpose for which it is to be used and the vocation and point of view of the person doing it. Thus budgets produced for the same farmer by his farm adviser and his accountant might vary quite markedly in approach and presentation. A demonstration of this can be seen by comparing the three budget layouts reproduced in the next section of this manual. All three have been designed to serve slightly different ends and thus no single one is superior to the others for all uses. The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget-that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and II are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1973
    (Lincoln College. Department of Farm Management and Rural Valuation., 1973) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The final form of any budget will depend on the purpose for which it is to be used and the vocation and point of view of the person doing it. Thus budgets produced for the same farmer by his farm adviser and his accountant might vary quite markedly in approach and presentation. A demonstration of this can be seen by comparing the three budget layouts reproduced in the next section of this manual. All three have been designed to serve slightly different ends and thus no single one is superior to the others for all uses. The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget-that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and III are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1972
    (Lincoln College. Department of Farm Management and Rural Valuation., 1972) Lincoln College
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The final form of any budget will depend on the purpose for which it is to be used and the vocation and point of view of the person doing it. Thus budgets produced for the same farmer by his farm adviser and his accountant might vary quite markedly in approach and presentation. A demonstration of this can be seen by comparing the three budget layouts reproduced in the next section of this manual. All three have been designed to serve slightly different ends and thus no single one is superior to the others for all uses. The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget-that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and III are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm planning and budgeting manual 1966-67
    (Lincoln College., 1967) Lincoln College
    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.
  • PublicationOpen Access
    Farm contracting rates Canterbury 1964-65
    (Lincoln College. Department of Farm Management and Rural Valuation., 1965) Lincoln College
    All farm work or services performed by labour not fully employed on a farm has been classified as farm contracting for the purpose of this report. Therefore, within this definition are shearers, shed hands and fencers, all regarded as employees for tax purposes; and the asset backed self-employed contractors operating trucks, tractors, headers and balers. The farm contracting industry is expanding and farmers in Canterbury today can call on a wide range of contractors skilled in nearly all types of farm work and prepared for all types of farm servicing. Competition for business is keen and rates have changed very little in the past two years. The report shows the rates currently being charged to farmers for all types of work commonly performed by contractors on Canterbury farms.
  • PublicationOpen Access
    Farm planning and budgeting manual 1967-68
    (Lincoln College., 1968) Lincoln College
    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.
  • PublicationOpen Access
    Farm management notes no. 7
    (Lincoln College. Department of Farm Management and Rural Valuation, 1968-01) B., R. A.
    Gross Margin per acre equals the gross revenue less direct costs. It is therefore the amount contributed by the enterprise to the meeting of costs which are fixed in the short term and to profit. In the following Gross Margin calculations, yield and price have been varied to show the effect, of variation of these two parameters on the relative profitability of any particular enterprise. Gross Margins can be thought of as mechanical guides to short term planning and budgeting. They do not take into account such basic considerations as the husbandries, labour and machinery availability, personal preferences, risk and uncertainty etc.
  • PublicationOpen Access
    Farm budget manual 1971
    (Lincoln College. Department of Farm Management and Rural Valuation., 1971) Gow, Neil G.
    The Lincoln College budget is designed primarily as a teaching aid and thus lays considerable emphasis on formalizing the farm programme for the budget year. The Society of Accountants budget on the other hand is designed for use by accountants whose main interest lies in the finances of the farm rather than the details of the farm programme. Both of these budget layouts contain too much detail for some purposes, and for some people. The third budget that used by the New Zealand Dairy Board is an example of a budget layout reduced to its bare bones. For a seasonal supply dairy farm with only a small number of variables to be considered it is quick to use and easy to understand. In addition to the three layouts reproduced in this manual there are many more in use servicing the agricultural sector. The general layout of this manual follows the layout of the Lincoln College budget. Section I is devoted to data required to plan the physical operation of the farm over twelve months. The succeeding two sections contain the revenue and expenditure data required to convert the physical programme into a financial one. Section IV contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual Volume Three
    (Lincoln College, 1969) Lincoln College
    Sections 1, 2 and 3 are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section 4 contains some relevant notes on taxation as applied to farming enterprise. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1970
    (Lincoln College, 1970) Lincoln College
    Sections 1, 2 and 3 are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section 4 contains some relevant notes on taxation as applied to farming enterprise. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1977
    (Lincoln College. Department of Farm Management and Rural Valuation., 1977) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques the budget remains the simplest and yet most versatile technique available to the farmer and his adviser, Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and II are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1974
    (Lincoln College. Department of Farm Management and Rural Valuation., 1974) Gow, Neil G.
    In an era of increasing sophistication in farm management analytical techniques, the budget remains the simplest and yet most versatile technique available to the farmer and his advisor. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and III are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprise. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.
  • PublicationOpen Access
    Farm budget manual 1983
    (Lincoln College. Department of Farm Management and Rural Valuation., 1983) Clark, M. B.; Rennie, G. P.
    The 1983 edition is published in two parts, Technical and Financial, each being two volumes. Both manuals have been extensively revised and updated, and some new material incorporated.
  • PublicationOpen Access
    Farm budget manual 1979
    (Lincoln College. Department of Farm Management and Rural Valuation., 1979) Diprose, R. J.
    In an era of increasing sophistication in farm management analytical techniques, the budget remains the simplest and yet most versatile technique available to the farmer and his advisor. Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The information in this manual is set out to assist the individual in assessing any farming orientated financial transaction or computation with a reasonable degree of accuracy. Section 1, "Assistance and Incentives for Farmers", contains direct extracts from the M.A.F. Information Services booklet of the same name. Section 2, "Farm Finance", gives a brief description on the forms of capital and provides information regarding possible sources, lending terms and lending rates. Section 3, "Farm Revenue", is an attempt at assessing representative levels for farm prices for the present financial year. Section 4, "Farm Expenditure", is likewise an attempt at formalizing a financial basis for assessment of farm costs. The information contained in both Sections 3 and 4 should be regarded in light of present highly inflationary times. Section 5 and Section 6 include the information on Income Taxation, Gift and Estate Duty that is to be applicable for the present financial year. Finally, Section 7 includes samples of Gross Margin Analyses to demonstrate this particular budgetary technique and current relativity of different enterprises.
  • PublicationOpen Access
    Farm budget manual 1980
    (Lincoln College. Department of Farm Management and Rural Valuation., 1980) Diprose, R. J.
    The Lincoln College Farm Budget Manual is published in two parts: Part 1, the Technical Manual, which is revised biennially, and Part 2, the Financial Manual, which is revised every year. The 1980 edition of the Financial Manual is published in two volumes. The need for two volumes has arisen because of the extensive revision and expansion of the information presented in the Manual. Volume 1 contains five sections: Assistance and Incentives For Farmers; Farm Capital and Finance; Farm Revenue; Farm Expenditure; and Gross Margins. Volume 2 contains two sections: Taxation For Primary Producers 1980; and Estate and Gift Duty. Prices quoted in this Manual are those pertaining to the period from
  • PublicationOpen Access
    Farm budget manual 1982
    (Lincoln College. Department of Farm Management and Rural Valuation, 1982) Diprose, R. J.
    The Lincoln College Farm Budget Manual is published in two parts: Part 1, the Technical Manual, which is revised biennially, and Part 2, the Financial Manual, which is revised every year. The 1982 edition of the Financial Manual contains seven sections: Assistance and Incentives for Farmers; Farm Capital and Finance; Farm Revenue; Farm Expenditure; Enterprise Analysis; Taxation for Primary Producers 1982; and Estate and Gift Duties.