内容简介：
Inadequate market planning, poor production planning, and absolutely terrible investment planning have all contributed to the severe financial crisis faced by many current farmers and ranchers. The cash flow statement can be the central focus of all three of the major planning problems (marketing, production, and investment) of a commercial farm or ranch. All three forms of planning are essential. "Cash Flow Planning in Agriculture" is and easy-to-read manual that gives farmers, ranchers, and farm management students step-by-step instructions on how to pull together and analyze the information required to develop a whole-farm or whole-ranch cash budget. Examples throughout the book, accompanied by supporting figures and tables, clearly illustrate the cash flow planning process and allow readers to apply the techniques to their specific operations.As they teach the process, the authors also explain why the cash flow budget is an invaluable tool for achieving and maintaining long-term profitability while ensuring the positive cash flow that is vital to the short-term survival of every farm or ranch business. The authors of "Cash Flow Planning in Agriculture" were colleagues in developing a series of intensive, integrated business management workshops for agricultural producers. James D. Libbin is professor, Department of Agricultural Economics and Agriculture Business, and Extension farm management specialist at New Mexico State University, Las Cruces. Lowell B. Catlett is professor, Department of Agricultural Economics and Agricultural Business, and Extensive marketing specialist at New Mexico State University, Las Cruces. Michael L. Jones is a business consultant in Indio, California.