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Farm Enterprise Analysis: Has It Lost Its Usefulness?

Author

Listed:
  • Miller, Alan
  • Barnard, Freddie L.
  • Brown, Norman
  • Duckworth, Brenda
  • Wheeling, Barbara
  • Whittman, R.L. (Dick)

Abstract

Farm enterprise analysis is a term that has traditionally been used to describe the process of determining costs associated with farm business enterprises and enterprise profitability. A key challenge to those who would know their costs has been the lack of guidance on cost accounting principles and the application of those principles to agriculture. However, that recently changed with the publication of the Farm Financial Standards Council’s Management Accounting Principles for Agricultural Producers, which has led to questions about the usefulness of enterprise analysis. The differences between the two approaches to determining costs for farm business enterprises are discussed as they relate to the usefulness of the output to managers for decision making.

Suggested Citation

  • Miller, Alan & Barnard, Freddie L. & Brown, Norman & Duckworth, Brenda & Wheeling, Barbara & Whittman, R.L. (Dick), 2010. "Farm Enterprise Analysis: Has It Lost Its Usefulness?," Journal of the ASFMRA, American Society of Farm Managers and Rural Appraisers, vol. 2010, pages 1-8.
    • Handle: RePEc:ags:jasfmr:96383
    DOI: 10.22004/ag.econ.96383
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    File URL: https://ageconsearch.umn.edu/record/96383/files/333_Barnard.pdf
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    Cited by:

    1. Becot, Florence A. & Conner, David S. & Kolodinsky, Jane M. & Mendez, V. Ernesto, 2014. "Measuring the Costs of Production and Pricing on Diversified Farms: Juggling Decisions Amidst Uncertainties," Journal of the ASFMRA, American Society of Farm Managers and Rural Appraisers, vol. 2014, pages 1-18.

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    Keywords

    Productivity Analysis;

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