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    Accounting developments and implications for farm business

    Juchau, R. H.
    Abstract
    The need for farmers to undertake effective management and accounting practices for their businesses is always present and is especially important in times of financial constraint. In general, farm accounting appears to be based mainly on preparing external reports for taxation purposes. The growth of the importance of outside investors, especially in horticultural developments, will mean that the need for meaningful external reporting will become greater and the preparation of reports providing better information than tax return documents will be required. The area of management accounting as it applies to farming has received little attention. Management accounting techniques have a major contribution to make to improve farmer decision making. The concepts involved are relatively simple; the benefits from their use are potentially large. This Discussion Paper has been prepared by Professor Roger Juchau, Professor of Finance and Accounting at Lincoln College. The Paper presents a discussion of some of the techniques available for financial reporting and management accounting and suggests that the adoption of some of the newer techniques (even the improved use of old techniques) would make a substantial contribution to the efficiency of analysis and resource use in the agricultural sector. The AERU has a close association with both the Farm Management and Rural Valuation and the Agricultural Economics and Marketing Departments and undertake to publish suitable material from both Departments. This Discussion Paper represents a significant contribution to the debate on farm accounting practices.... [Show full abstract]
    Keywords
    accounting; farm management; farm auditing practice; farm accounting; financial reporting
    Date
    1986-03
    Type
    Discussion Paper
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    • AERU Discussion Paper series [158]
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