Burtt, Elizabeth S.Burtt, Elizabeth2013-10-232013-10-2320000-86476-144-90113-1397https://hdl.handle.net/10182/5700Unless stated otherwise, the data contained in the Manual are that ruling in January 2000, and are quoted 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. Information quoted has been gathered from sources throughout New Zealand, but some variation may occur between regions. Trade names have been used for clarity and convenience; no preferential endorsement by the University is intended, nor is any criticism implied of any product which does not appear in the Manual. While every effort has been made to ensure that the information in this publication is accurate, Lincoln University cannot accept responsibility for any errors or omissions or for any loss or damage resulting from the reliance on or the use of the information, forecasts or opinions therein. Section 4 was contributed by Murray B. CLARK, Senior Lecturer in Accounting, Lincoln University, updated for 2000 with the assistance of Vicki Dalzell. With information from the following websites : http://www.ird.govt.nz ; http://www .acc.co.nz. Section 5 was contributed by M. B. CLARK, Senior Lecturer in Accounting, Lincoln University.The "Financial Budget Manual 2000" 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. A special supplement to the Manual is also provided, containing information on the market and price outlook for each of New Zealand's major farm exports. Following its successful introduction in 1999, the electronic (CD) version of the Manual continues to be available as well as the book format.pp.1-683enCopyright © Lincoln Universityreference manualtaxationprices and expensesfarm industryfarmerstechnical informationLincoln Universitybudgeting toolBookANZSRC::150314 Small Business ManagementANZSRC::070106 Farm Management, Rural Management and Agribusiness