Gow, Neil G.2013-05-162013-05-161977https://hdl.handle.net/10182/5442This booklet, the second of a two part Lincoln College Farm Budget Manual is revised and published annually. Its companion volume (Part 1 Technical) is revised biennially. Whilst no claim is made that the contents are exhaustive, they are, we feel quite comprehensive. Unless otherwise stated, users of this booklet should assume that all prices quoted are as at 1st January, 1977. A number of people have made contributions to this booklet but three people deserve special mention. Firstly, Mr B. Brook and Mr J. Ellett for their conscientious work in revising and updating this edition, and secondly Mr J. Bennett for his authorship of the Tax Section.In 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 adviser, Essentially a farm budget is a written plan which formalizes an anticipated farm programme and translates it into expected financial results. The general layout of this manual follows the layout of the Lincoln College budget. Sections I and II are devoted to the revenue and expenditure data required to convert a physical programme into a financial one. Section III contains some relevant notes on taxation as applied to farming enterprises. In the final section a considerable number of gross margins have been reproduced for the benefit of those people who may be interested in analysing individual enterprises.enCopyright © Lincoln Universityreference manualbudgeting toolLincoln Collegefarm industryfarmerstechnical informationprices and expensestaxationBookANZSRC::070106 Farm Management, Rural Management and AgribusinessANZSRC::150314 Small Business Management