Askin, DavidAskin, V2015-12-072015-12-072012978-0-86476-307-50113-1397https://hdl.handle.net/10182/6767The Financial Budget Manual 2012 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 Universities commitment to the wide readership. Unless stated otherwise, data contained in the Manual are current mid-2012 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.642 pagesenCopyright © The Authors.reference manualbudgeting toolLincoln Universityfarm industryfarmerstechnical informationtechnical informationtechnical informationEdited VolumeANZSRC::150314 Small Business ManagementANZSRC::070106 Farm Management, Rural Management and Agribusiness978-0-86476-309-9