Business Commons^™

A Financial Data Summary And Analysis System For The Farm Supply Firm, Maurice D. Kniep

Open Access Master's Theses (through 2010)

The general objective of this study is to enhance the existing capabilities of a financial information system for farm supply firms. The standardized data will be useful to managers in reviewing and comparing the historical performance and in planning changes in the organization and activities of their firm. Specific steps to fulfill the general objective are: 1) Review the financial information system for farm supply firms developed by the University of Missouri and makes revisions and additions to the basic computer program, 2) Develop a coding form for input data that is a compatible with farm supply firms’ accounting records …

Economies Of Size, Volume And Diversification In Retail Grain And Farm Supply Businesses, D. G. Anderson, D. L. Helgeson

Historical Research Bulletins of the Nebraska Agricultural Experiment Station

This study revealed substantial cost savings could accrue to grain and farm supply businesses from plants of larger size. Given sufficient competitive pressures, farmers and consumers might benefit as well from these savings. A continuation of the present trend toward larger, more diverse firms seems likely. Existing firms of sub-optimum size and product structures will probably remain in operation until they are depreciated out. Relatively modest savings from diversified structures make any rapid trend toward one-stop centers unlikely.

Income Tax For Primary Producers, P J. Hackett

Journal of the Department of Agriculture, Western Australia, Series 4

Increased farm incomes of the past two years and recent changes in income tax provisions have aroused enquiry concerning taxation for primary producers.

Most farmers who have had preliminary March, 1975, income plus provisional tax assessments made have been astonished by the size of their likely commitment.

This article explains the taxation provisions applying to primary producers and gives an example of how tax is calculated, showing why March, 1975, will be a time of reckoning for many farmers.

Why New Land Farmers Need A Super Bounty, Edgar Noel Fitzpatrick

Journal of the Department of Agriculture, Western Australia, Series 4

Development of farming land in Western A ustralia's agricultural areas requires the application of large amounts of superphosphate. Since 1963, the Phosphate Fertiliser Bounty applied to superphosphate manufacture has ensured that this superphosphate has been available to farmers at reasonable cost and has helped to make new land development economically worth while.

Originally applied as an incentive to agricultural development, the bounty is now to be withdrawn and it is feared that the resulting increase in the cost of superphosphate will retard development of many West Australian farms and reduce many farm incomes to an unsatisfactory level.

These effects will …