https://hdl.handle.net/10182/5042 Thu, 25 Jan 2018 15:16:18 GMT 2018-01-25T15:16:18Z https://hdl.handle.net/10182/5704 Notes on farm machinery and plant 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. Tue, 01 Jan 1963 00:00:00 GMT https://hdl.handle.net/10182/5704 1963-01-01T00:00:00Z https://hdl.handle.net/10182/5650 Farm budget manual 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. Prices quoted in this Manual are those pertaining to the period from late 1980 to early 1981. As most people would be aware, prices for many commodities will rise in the coming year. Therefore, the prices contained in this Manual should be used as a guide only. Up-to-date figures should always be obtained where possible in any financial planning. Trade names of various products are used only to acquaint the reader with some of the types available, and for clarity and convenience. No preferential endorsement by the College is intended. Nor is criticism of similar or alternative products implied. Thu, 01 Jan 1981 00:00:00 GMT https://hdl.handle.net/10182/5650 1981-01-01T00:00:00Z https://hdl.handle.net/10182/5591 Farm budget manual 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. This booklet, the second of a two part Lincoln College Farm Budget Manual is revised and published annually. Its companion volume (Part 1 Technical) is revised biennially. Whilst no claim is made that the contents are exhaustive, they are, we feel quite comprehensive. Unless otherwise stated, users of this booklet should assume that all prices quoted are as at 1st January, 1976. A number of people have made contributions to this booklet but three people deserve special mention. Firstly, Mr B. Brook and Mr G. Bulmer for their conscientious work in revising and up-dating this edition, and secondly Mr J. Bennett for his authorship of the Tax Section Thu, 01 Jan 1976 00:00:00 GMT https://hdl.handle.net/10182/5591 1976-01-01T00:00:00Z https://hdl.handle.net/10182/5588 Farm budget manual 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. This booklet, the second of a two part Lincoln College Farm Budget Manual is revised and published annually. Its companion volume (Part 1 Technical) is revised biennially. Whilst no claim is made that the contents are exhaustive, they are, we feel quite comprehensive. Unless otherwise stated, users of this booklet should assume that all prices quotes are as at 1st January, 1978. A number of people have made contributions to this booklet but two people deserve special mention. Firstly, Miss N. Wreathall for her conscientious work in revising and up-dating this edition, and secondly Mr J. Bennett for his authorship of the Tax Section. Sun, 01 Jan 1978 00:00:00 GMT https://hdl.handle.net/10182/5588 1978-01-01T00:00:00Z