Permalink for this collection
Browse
Recent Submissions
Publication Open Access Financial Budget Manual 2016(Lincoln University | Te Whare Wānaka o Aoraki. Faculty of Agribusiness and Commerce, 2016) Askin, D; Askin, VThe "Financial Budget Manual 2016" 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. Following its successful introduction in 1999, the manual is now available on the web. However, many users find having the information in a book is the most convenient and efficient format, and this manual is the result of the University’s commitment to the wide readership.Publication Open Access Financial Budget Manual 2014(Lincoln University | Te Whare Wānaka o Aoraki. Faculty of Commerce, 2014) Askin, D; Askin, VThe Financial Budget Manual 2014 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. Following its successful introduction in 1999, the manual is in the process of moving to the web. However, many users find having the information in a book is the most convenient and efficient format, and this manual is the result of the University’s commitment to the wide readership.Unless stated otherwise, data contained in the Manual are current mid-2014 and are 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. In addition, some commodity price information is becoming increasingly sensitive and remains confidential between the client and the supplier and/or buyer. It is therefore unavailable for publication in this Manual.Publication Open Access Financial budget manual 2012(Lincoln University. Faculty of Commerce, 2012) Askin, David; Askin, VThe Financial Budget Manual 2012 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. Following its successful introduction in 1999, the manual is in the process of moving to the web. However, many users find having the information in a book is the most convenient and efficient format, and this manual is the result of the Universities commitment to the wide readership. Unless stated otherwise, data contained in the Manual are current mid-2012 and are 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. In addition, some commodity price information is becoming increasingly sensitive and remains confidential between the client and the supplier and/or buyer. It is therefore unavailable for publication in this Manual.Publication Open Access Financial budget manual 2010(Lincoln University. Faculty of Commerce, 2010) Pangborn, JaneThe "Financial Budget Manual 2010" 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. 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 2010, and, unless stated otherwise, 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. In addition, some commodity price information is becoming increasingly sensitive and remains confidential between the client and the supplier and/or buyer. It is therefore unavailable for publication in this Manual. Information quoted has been gathered from sources throughout New Zealand, but some variation may occur between regions. Trade names have been used for clarity and convenience; no preferential endorsement by the University is intended, nor is any criticism implied of any product which does not appear in the Manual.Publication Open Access Financial budget manual 2000(Lincoln University. Applied Management and Computing Division. Farm Management Group., 2000) Burtt, Elizabeth S.; Burtt, ElizabethThe "Financial Budget Manual 2000" 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.Publication Open 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.Publication Open Access Financial budget manual 2002(Lincoln University. Applied Management and Computing Division. Farm Management Group., 2002) Burtt, Elizabeth S.; Burtt, ElizabethThe "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.Publication Open Access Financial budget manual 1986(Lincoln College. Department of Farm Management and Rural Valuation., 1986) Clark, M. B.; Burtt, Elizabeth S.The 1986 Financial Budget Manual has been extensively updated and revised with changes being made to both content and layout, especially in the section on expenditure which is now grouped under the main topics of Livestock, Cropping and Horticulture, plus a general group of other items of expenditure. This should make the Manual easier to use. We draw readers’ attention to the fact that Section 4, Enterprise Analysis, is now a set of examples, and should be used as a guide only. We have limited our example calculations to Wheat, Glass-house tomatoes, Sheep (under two different management systems), and dairy cows. A kiwifruit example has also been included to demonstrate the long term nature of cash flows that are appropriate for this type of perennial crop. The Taxation Section has increased in order to cover changes in legislation that have occurred, as well as those that have been proposed. These additions cover the Good and Services Tax (GST), the Fringe Benefits Tax and the proposed taxation reforms for farmers. We draw your attention to the caution expressed at the beginning of Section 6.Publication Open 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.Publication Open 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.Publication Open 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.Publication Open 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.Publication Open Access Farm budget manual 1972(Lincoln College. Department of Farm Management and Rural Valuation., 1972) Lincoln CollegeIn 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.Publication Open Access Financial budget manual 1988(Lincoln College. Department of Farm and Property Management. Accounting and Valuation, 1988) Clark, M. B.; Fleming, P. H.; Burtt, Elizabeth S.The "Financial Budget Manual 1988" continues the series of Budget Manuals published by Lincoln College. This Manual contains a wealth of up to date information relating to the agricultural and horticultural industries of New Zealand. It is an invaluable reference book for farmers and growers, consultants and students. The Manual contains information on farm (and orchard) costs and prices, on the profitability of different farming enterprises, income taxation, and estate and gift duties. To the Editors' knowledge, the 1989 Financial Budget Manual is the only publication of its type in New Zealand.Publication Open Access Farm planning and budgeting manual 1966-67(Lincoln College., 1967) Lincoln CollegeFarming 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.Publication Open Access Farm planning and budgeting manual 1967-68(Lincoln College., 1968) Lincoln CollegeFarming 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.Publication Open Access Farm planning and budgeting manual 1967-68(Lincoln College, 1968) Lincoln CollegeFarming 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.Publication Open 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.Publication Open Access Farm budget manual 1970(Lincoln College, 1970) Lincoln CollegeSections 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.Publication Open 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.
- «
- 1 (current)
- 2
- 3
- »