Financial management for farmers and rural managers
著者
書誌事項
Financial management for farmers and rural managers
Blackwell Science, 1997
4th ed
- : pbk
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Rev. ed. of: Financial management for farmers.1982
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- Part 1 Basic Issues: Why bother?
- In the beginning...
- Building a framework
- Cash Flow, Profit and Capital: Cash flow
- Net Profit
- Profit statements
- Capital
- Capital Statements
- Depreciation
- Interpretation of Financial Accounts: Adjusting for realism
- Interpreting the profit and loss account
- Interpreting the balance sheet
- Management Accounts: Management versus financial accounts
- Gross margin accounts
- Full cost accounts
- Allowing for cost behaviour
- Pricing
- Variations from the Norm: Farm management accounting
- Partnerships and companies
- Voluntary/non-profit organizations
- Part 2: Basic Budgeting: A profit budget: Introduction
- Compiling a profit budget
- Home Farm profit budget
- A Cash Flow Budget for the Whole Farm: Basic principles
- Value Added Tax and overdraft interest
- Cash flow budgets in practice
- Reconciling cash flow and profit
- A Budgeted Balance Sheet: Compiling the budget
- A budgeted balance sheet for Home Farm
- Budgeting for Incremental Change: Relevant costs and benefits
- Partial budgets
- Part 3 Financial History: Recording Cash Flow: Designing a cash recording system
- The cash analysis system
- Petty cash
- Statutory records
- Recording Profit and Capital: Preparing a profit and loss account
- Valuing stocks
- Recording capital
- The 'Back-up' Records: Introduction
- Transaction records
- Physical records
- Stock control
- Background records
- Organizing paperwork
- Post-script
- Part 4: Controlling the Business: Monitoring Cash Flow: Why monitor cash flow?
- Comparison of actual and budgeted results
- Interpreting the results
- Annual cash flow monitoring
- Monitoring Profit and Capital: The importance of monitoring profit
- Comparison with previous years
- Inter-farm comparisons (1): conventional profit and loss account
- inter-farm comparisons (2): profit and loss accounts in enterprise account form
- Budgetary comparisons
- Variance analysis
- profit monitoring for Home Farm
- Monitoring capital
- Part 5: More on Planning and Control: The Planning Process - A Wider View: Tactics and strategy
- The mission
- Setting aims and objectives
- Assessing 'internal' characteristics and external environment
- Generating alternative plans
- Selecting the optimal plan
- Implementing and monitoring the selected plan
- Involving other members of the organization
- Planning for Livestock Enterprises: Introduction
- Feeding livestock
- Allocation of forage costs
- Estimating potential production
- Replacement of breeding livestock
- Livestock with long production cycles
- Labour and Machinery Planning in Farming: Introduction
- Estimating level of use
- Estimating labour and machinery costs
- Investigating alternatives
- Capital Planning: Introdiction
- Sources of capital
- Estimating the cost of capital
- Comparing alternative uses of capital (1): simple measures
- Comparing alternative uses of capital (2): discounted cash flow techniques
- Allowing for Risk and Uncertainty: Introduction
- Allowing for risk and uncertainty in planning
- Risk and investment appraisal
- Allowing for Inflation: Introduction
- Inflation and financial accounts
- Inflation and management accounts
- Inflation and planning
- Inflation and investment appraisal
- Appendix A. Personal Computers in Management: A.1 Introduction
- A.2 Computers and farming
- A.3 General business applications
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