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 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 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 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 Financial budget manual 1993(Lincoln University. Farm Management Department, 1993) Burtt, Elizabeth S.; Fleming, Peter H.Publication Open Access Financial budget manual 1985(Lincoln College. Department of Farm Management and Rural Valuation., 1985) Burtt, Elizabeth S.; Clark, M. B.1985 has already seen significant shifts in Government policies, changes in the taxation system, changes in the levels of assistance to the primary sector, the lifting of the price freeze – to name but a few – with promises of yet more to come. Against this background of change, it was felt appropriate to introduce major changes to the Budget Manuals published by Lincoln College. The basic concept of two complementary manuals (Technical and Financial) remains unchanged, but the contents have been current information only and will be published annually as a single volume; the Technical Manual will contain information of a more stable nature and updated editions will be published less frequently than before. To achieve this rationalisation, it has been necessary to remove some of the detail from the Financial Manual, while other information which previously has been detailed has now been summarised.Publication Open Access Financial budget manual 1998(Lincoln University. Applied Management and Computing Division. Farm Management Group., 1998) Burtt, Elizabeth S.; Burtt, ElizabethThe "Financial Budget Manual 1998" 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.Publication Open Access Financial budget manual 1989(Lincoln College. Department of Farm Management., 1989) Burtt, Elizabeth S.; Fleming, P. H.The "Financial Budget Manual 1989" 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, 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 Financial budget manual 1997(Lincoln University, Department of Farm and Horticultural Management., 1997) Burtt, Elizabeth S.; Burtt, ElizabethThe "Financial Budget Manual 1997" 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.Publication Open Access Financial budget manual 1987(Lincoln College. Department of Farm and Property Management. Accounting and Valuation, 1987) Burtt, Elizabeth S.The "Financial Budget Manual 1987" continues the series of Budget Manuals published by Lincoln College. The aim of the Budget Manual is to provide assistance to those who prepare budgets for primary producers. as well as students of farm or horticultural management, with information regarding revenues and expenditures likely to be received/paid by primary producers, including information regarding enterprise selection, income taxation, and estate and gift duties.Publication Open Access Financial budget manual 1991(Lincoln University. Farm Management Department, 1991) Burtt, Elizabeth S.; Fleming, Peter H.Publication Open Access Financial budget manual 1996(Lincoln University, Department of Farm and Horticultural Management., 1996) Burtt, Elizabeth S.Publication Open Access Financial budget manual 1994(Lincoln University. Farm Management Department, 1994) Burtt, Elizabeth S.; Fleming, Peter H.Publication Open Access Financial budget manual 1999(Lincoln University. Applied Management and Computing Division. Farm Management Group., 1999) Burtt, Elizabeth S.; Burtt, ElizabethThe "Financial Budget Manual 1999" 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.Publication Open Access Financial budget manual 1992(Lincoln University. Farm Management Department, 1992) Burtt, Elizabeth S.