Financial Mgmnt For Farmers An
This book is a practical guide to all aspects of financial management in the smaller business. Although the prime focus is on owners and managers of farm businesses and farm diversifications, it is equally valuable for other types of rural business and organisation. It has proved popular on degree and diploma courses in Rural Resource Management, Countryside Management and Rural Estate Management, as well as those concerned with Agriculture. In this fourth edition, increased emphasis has been...
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This book is a practical guide to all aspects of financial management in the smaller business. Although the prime focus is on owners and managers of farm businesses and farm diversifications, it is equally valuable for other types of rural business and organisation. It has proved popular on degree and diploma courses in Rural Resource Management, Countryside Management and Rural Estate Management, as well as those concerned with Agriculture. In this fourth edition, increased emphasis has been given to general accounting principles and techniques, especially those of management accounting, cost-volume-profit and break-even analysis and pricing. While maintaining and strengthening the farm business focus, the new edition also better accommodates the needs of non-agricultural enterprises, including service and manufacturing businesses and non-profit organisations such as Wildlife Trusts.
Preface to the Fourth EditionAcknowledgements1Why Bother?32Cash Flow, Profit and Capital93Interpretation of Financial Accounts284Management Accounts425Variations from the Norm536A Profit Budget657A Cash Flow Budget for the Whole Business898A Budgeted Balance Sheet1069Budgeting for Incremental Change11110Recording Cash Flow12311Recording Profit and Capital14412The 'Back-up' Records16013Monitoring Cash Flow17514Monitoring Profit and Capital18315The Planning Process - A Wider View20316Planning for Livestock Enterprises21117Labour and Machinery Planning in Farming22418Capital Planning23919Allowing for Risk and Uncertainty25720Allowing for Inflation264App. APersonal Computers in Management271Index288
