Askin, DAskin, V2015-12-0720142014Askin, D., & Askin, V. (eds.). (2014). Financial Budget Manual 2014. Lincoln University | Te Whare Wānaka o Aoraki. Faculty of Commerce.9780864763853https://hdl.handle.net/10182/6768The Financial Budget Manual 2014 is an invaluable reference book for farmers and growers, consultants and students. It contains a wealth of up to date information on farm and orchard costs and prices, the profitability of different enterprises, and income taxation. Following its successful introduction in 1999, the manual is in the process of moving to the web. However, many users find having the information in a book is the most convenient and efficient format, and this manual is the result of the University’s commitment to the wide readership.Unless stated otherwise, data contained in the Manual are current mid-2014 and are exclusive of GST. Prices do not remain stationary so the Manual should be used as a guide only. Market movements and exchange rate changes are just two of the factors which can rapidly alter costs and prices. The availability of discounts for bulk purchases, and deferred payment arrangements, may also affect final costs for budgeting purposes. In addition, some commodity price information is becoming increasingly sensitive and remains confidential between the client and the supplier and/or buyer. It is therefore unavailable for publication in this Manual.637 pagesen© Lincoln Universitybudgeting toolfarm industryfarmersLincoln Universityprices and expensesreference manualtaxationtechnical informationEdited VolumeThis file can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library or previous editions can be consulted online.ANZSRC::150314 Small Business ManagementANZSRC::070106 Farm Management, Rural Management and Agribusiness0113-13979780864763877ANZSRC::300208 Farm management, rural management and agribusinessANZSRC::350716 Small business organisation and managementANZSRC::350202 Finance