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dc.contributor.authorDiprose, R. J.
dc.date.accessioned2013-02-12T21:27:31Z
dc.date.available2013-02-12T21:27:31Z
dc.date.issued1979
dc.identifier.urihttps://hdl.handle.net/10182/5237
dc.descriptionThis booklet, the second of a two part Lincoln College Farm Budget Manual, is revised and published annually. Its companion volume (Part 1, Technical) has also been revised this year, and is usually revised biennially.en
dc.description.abstractIn 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.en
dc.language.isoenen
dc.publisherLincoln College. Department of Farm Management and Rural Valuation.en
dc.rightsCopyright © Lincoln Universityen
dc.subjectreference manualen
dc.subjectbudgeting toolen
dc.subjectLincoln Universityen
dc.subjectfarm industryen
dc.subjectfarmersen
dc.subjecttechnical informationen
dc.subjectprices and expensesen
dc.subjecttaxationen
dc.titleFarm budget manual 1979en
dc.typeBooken
lu.contributor.unitDepartment of Agricultural Management and Property Studiesen
dc.subject.anzsrc070106 Farm Management, Rural Management and Agribusinessen
dc.subject.anzsrc150314 Small Business Managementen


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