This AgroBrief deals with variable costs and enterprise budgets. This is a small, basic
subject of farm accounting that can be used as a means for both planning and evaluating
performance of activities on a farm. This AgroBrief is the first of a series of AgroBriefs on
Farm Management in general, and the economics of farming in particular. After describing
the basics of farm economics (1) and enterprises (2) methods of calculating a crop budget
(3) and a livestock budget (4) are given. The document is concluded with a short discussion
on the use of enterprise budgets.
No. of pages: 11