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Microcomputer Budget Management System

Published online by Cambridge University Press:  28 April 2015

James M. McGrann ,
Kent D. Olson ,
Timothy A. Powell  and
Ted R. Nelson
James M. McGrann
Affiliation:
Department of Agricultural Economics, Texas A & M University
Kent D. Olson
Affiliation:
Department of Agriculture and Applied Economics, University of Minnesota, Twin Cities
Timothy A. Powell
Affiliation:
Department of Agricultural Economics, Texas A & M University
Ted R. Nelson
Affiliation:
Department of Agricultural Economics, Oklahoma State University
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Abstract

The enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.

MBMS was developed for use by extension staff, researchers, lenders, consultants, and operators of diversified farms and ranches with many enterprises that use enterprise and whole farm budgeting for analysis and planning activities. The flexibility and detailed nature of the program requires the user to have knowledge of enterprise budgeting and operation of complex computer programs. This paper presents a discussion of the features and capabilities of the software and the computational procedures used in the cost calculations.

Keywords

enterprise budgetwhole farmfinancial statementsresource usebudget generator
Type
Submitted Articles
Information
Journal of Agricultural and Applied Economics , Volume 18 , Issue 1 , July 1986 , pp. 151 - 156
Copyright
Copyright © Southern Agricultural Economics Association 1986

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References

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