Partial Budgeting Oklahoma State University–Stillwater部分预算美国俄克拉荷马州立大学–静水.pptVIP

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Partial Budgeting Oklahoma State University–Stillwater部分预算美国俄克拉荷马州立大学–静水.ppt

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Partial Budgeting Oklahoma State University–Stillwater部分预算美国俄克拉荷马州立大学–静水

Goat Budgets A decision tool you can use. Meat Goat Investment Costs Farm and Ranch Realities Annual per acre payments: 30 year loan* Uses of production and financial information Historical analysis Monitor current performance Forward planning Enterprise Budget An Enterprise Budget estimates the full economic costs and returns expected to accrue to a production activity – raising goats, producing grain or forage – for one year. Enterprise Budget Allows for consistent evaluation of alternative enterprises What’s included -- Production Goal, technique, resources required, returns Costs Variable and fixed Why Budget? 1st step in developing marketing/business plan Evaluate options before you commit resources Estimate potential income Estimate the size of operation needed to earn a specified return Compare the profitability of two or more systems of production Identify production and financial risks and whether they may be managed Budgets can help with “what-ifs” Food for thought….. You don’t know if you are making a profit unless you know your costs of production. OSU Enterprise Budget Software Excel spreadsheet-based software - 24 Crop/livestock commodities $20 each, 5 for $75, $250 entire set Free data updates available Available via CD or online /budgets Other Sources of Budget Information Books on goat production and industry Goat producer organizations Other goat operations University specialists, educational materials, and meetings Websites – Langston Univ. Web-based training and certification /goats/training/qa.html Ten Commandments for Farmers/Ranchers Focus on financial management as much as production performance. Count your goats (and other assets) at least annually. Keep your lender happy. Code your checks and sort your expenses for enterprise accounting. Develop a record-keeping and information system that works for you. Ten Commandments for Farmers/Ranchers Don’t just minimize taxes, maximize after tax income. Don’t expect too much