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    Budgetary control system for the tobacco enterprise

    Stevenson, P. A.
    Abstract
    An important consideration in almost all farming enterprises the provision of seasonal finance. Tobacco growers in particular require substantial inputs of working capital throughout the growing season because of high production costs and unevenly spread income. Effective control and supervision of financial accounts is desirable both to the financier and to the tobacco grower. The objective of this thesis is to develop and test a simulation model of the tobacco enterprise which can be used for budgetary control. A 'skeleton' model is developed and incorporated into a comprehensive information system, designed to operate at low cost and with a minimum demand on management and advisory time. The major use of the model is for forecasting and analysing monthly accounts. This relieves farm advisers of the tedious and time-consuming calculations involved and provides the tobacco growers with a more accurate picture of their current financial situation. It is concluded that skeleton modelling provides a feasible concept whereby the effectiveness of an advisory service can be improved by means of a computerised information system.... [Show full abstract]
    Keywords
    seasonal finance; Tobacco growers; working capital; budgetary control; simulation model
    Fields of Research
    0806 Information Systems; 070103 Agricultural Production Systems Simulation
    Date
    1977
    Type
    Thesis
    Access Rights
    Digital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library.
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    • Department of Land Management and Systems [379]
    • Theses and Dissertations with Restricted Access [2181]
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