Gow, Neil G.2013-03-242013-03-241974https://hdl.handle.net/10182/5299The Lincoln College Farm Budget Manual is revised and published annually to assist people involved in the preparation of farm budgets. Whilst no claim is made that the contents are exhaustive, they are we feel quite comprehensive. The revision of this manual has presented real problems this year, as by College decree all student teaching now has to be carried out in metric units. Because final decisions of the conversion to metric have not been made in some sectors approximate conversions have had to be used. All users of this manual are therefore warned that reality may turn out to be different from some of the information in this manual.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 advisor. 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 III 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 enterprise. 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