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dc.contributor.authorJuchau, R. H.
dc.date.accessioned2009-01-28T02:52:27Z
dc.date.available2009-01-28T02:52:27Z
dc.date.issued1986-03
dc.identifier.issn0110-7720
dc.identifier.urihttps://hdl.handle.net/10182/799
dc.description.abstractThe 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.en
dc.language.isoenen
dc.publisherLincoln College. Agricultural and Economics Research Unit.en
dc.relation.ispartofseriesDiscussion paper (Lincoln College (University of Canterbury). Agricultural and Economics Research Unit) ; no. 100en
dc.subjectaccountingen
dc.subjectfarm managementen
dc.subjectfarm auditing practiceen
dc.subjectfarm accountingen
dc.subjectfinancial reportingen
dc.titleAccounting developments and implications for farm businessen
dc.typeDiscussion Paperen
dc.subject.marsdenFields of Research::300000 Agricultural, Veterinary and Environmental Sciences::300900 Land, Parks and Agriculture Management::300901 Farm management, rural management and agribusinessen
dc.subject.marsdenFields of Research::340000 Economics::340200 Applied Economics::340201 Agricultural economicsen
dc.subject.marsdenFields of Research::350000 Commerce, Management, Tourism and Services::350100 Accounting, Auditing and Accountabilityen
lu.contributor.unitAgribusiness and Economics Research Uniten


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