Preparación de un estado de resultados
El estado de resultados es un informe del desempeño financiero del negocio de la granja durante un plazo dado. Mide las ganancias o las pérdidas en un periodo determinado.
Financial
About
The University of Wisconsin-Madison Division of Extension Financial Management & Strategic Planning programs, information and resources intend to improve the farm financial and decision-making skills of Wisconsin agribusiness, farmers and farm managers, agricultural lenders and educators.
Financial resources
Farm Pulse
Information on how to use farm financials to explore farm business decisions. This course will help farmers evaluate their finances, take the pulse of their farm business, and set goals for the future of their operation.
Farm Business Financial Management Model
The farm financial model helps the farmer make the best decisions for the farm business. From record-keeping to financial analysis, this model illustrates how to make sound financial decisions and identifies tools to help in the process. To understand the farm business’ records, one needs to understand the purpose records serve to and for the farm manager. The Farm Business Financial Model offers a process for informed decision-making.
Records
The farmer must collect and organize income and expense receipts in an accounting system before generating financial statements. Receipt accounting is also referred to as record keeping.
Management Reports
Organizing the records provides the farmer with the financial information necessary to complete management reports, which are also known as financial statements. The Farm Financial Standards Council (FFSC) recommends farmers create four financial statements from which the financial position and performance may be analyzed. Financial statements should be prepared on a consistent basis. Statements include balance sheet, income statement, statement of cash flows, and statement of owner equity.
Decision-Making
Understanding the farm business’s history of financial position and financial performance provides a basis for the farmer to make decisions and plan into the future. Pro forma refers to the future view of the farm’s financial position and performance. For example, what would the balance sheet look like after a future expansion? The future financial position can be analyzed for feasibility, profitability, and risk-ability. Pro forma financial statements complement the farm’s budgets. Cash, partial, and enterprise budgets are commonly used to assist the farmer in decision-making.
Latest Financial News
Articles
Desarrollo de un modelo financiero para una granja
El modelo financiero para una granja ofrece un proceso lineal y circular para tomar decisiones de manera informada. Los registros se ingresan en informes y los informes ayudan a los agricultores a integrar sentido financiero en las decisiones de producción de la granja.
Nkag siab txog Daim Ntawv ntawm
Daim Ntawv ntawm Statement of Owner Equity, kho kom haum qhov kev hloov ntawm cov nyiaj equity thaum pib ntawm daim ntawv balance sheet rau qhov xaus ntawm daim ntawv balance sheet from daim teb lub lag luam.
Nkag siab txog Daim Ntawv ntawm Cov Nyiaj Ntsuab Siv mus los
Daim ntawv ntawm Cov Nyiaj Ntsuab siv mus los statement of cash flows ceev qhia cov khoom siv thiab nyiaj ntsuab es siv rau hauv lub lam luam ntawm daim teb lub xyoo tas los no. Nws kuj qhia tau kom paub thiab nkag siab txog tias lub lag luam kev khwv tau nyiaj yog zoo li cas tam sim no thiab lag luam khiav zoo li cas ntawm daim teb qhov lag luam.
Video: Nrhiav kom tau thiab muab cov ntaub ntawv teeb kom zoo
Ua teb mas yog ib qho lag luam cov nyom heev es thiaj yuav tsum tau ceev cov ntaub ntawv kom raug thiab ua twb zoo tswj cov nyiaj txiag.
Npaj daim ntawv qhia txog cov nyiaj Khwv Tau
Daim ntawv income statement yog ib daim ntawv qhia txog lub laj luam ntawm daim teb txog cov nyiaj txiag ntawm ib lub sij hawm twg. Nws luj xyuas qhov kas nplais thiab poob peev ntawm ib lub sij hawm twg.
Npaj daim ntawv qhia txog cov nyiaj txiag ntawm lub lag luam hu ua
Daim ntawv Balance Sheet yog ib daim ntawv qhia txog lub lag luam ntawm daim teb txog cov nyiaj txiag ntawm ib lub sij hawm twg. Nws teeb cov khoom ntiag tug (assets) kev lav phib xaub (liabilities), thiab lub lag luam raug nqi npaum cas (tus tswv cov nyiaj equity) thiab qhia txog lub lag luam ntawm daim teb kom pom ib muag ntawm ib ib hnub vas thib twg.
Qhov Txheej txheem Ceev nyiaj txiag hu ua
An accounting system yog ib co kev raus tes ua thiab cov txheej txheem es tau tsim kom nrhiav tau, ceev cia, thiab muab cov ntaub ntawv txog kev them nyiaj los tso rau hauv daim ntawv management report thaum muaj kev txiav txim siab.
Preparación de un balance general
El balance general es un informe de la posición financiera del negocio de la granja en un momento específico. Enumera los activos, pasivos y valor neto o capital (capital del propietario) y representa una instantánea del negocio de la granja en una fecha determinada.
AgriVision Episode 15 – Do the math to see if land purchase makes sense
Host Katie Wantoch and Simon Jette-Nantel, former Professor at UW-River Falls and Extension Farm Management Specialist, discuss when is the right time for a farmer and his son to purchase the neighbor’s land and how the purchase will affect the farm’s cash flow.
AgriVision Episode 14 – Options for more forage
Host Katie Wantoch and Kevin Jarek, Extension Crops, Soils, and Horticulture Agent in Outagamie County, discuss options to help boost a farmer’s forage inventory for this year.
AgriVision Episode 13 – Many farmers struggling to stay current on bills
Host Katie Wantoch and Stephanie Plaster, Agriculture Educator in Ozaukee and Washington counties, discuss a farmer and his son who are finally making money on their dairy farm and share steps to assist them in catching up on outstanding bills.
Long-Term Farm Viability
Long-term farm economic viability is the product of three parts – performance, capacity, and resilience. Performance is an efficiency measure, the ability of the farm business to create profit margins per unit of production. Capacity is whether there are enough production units (acres, cows, etc.) that when multiplied over the profit margin will cover debt service, asset maintenance and replacement, retained earnings and family living. Resilience is the ability of the business to take a punch and bounce back to normal operations.
AgriVision Podcast Episode 10 – Breeding half of dairy herd to beef bulls makes ‘cents’
Host Katie Wantoch and Lyssa Seefeldt, Dairy and Livestock Agent in Eau Claire County, discuss a farmer and his son who are breeding the bottom half of their dairy herd to AI beef bulls and things to consider on this new enterprise.
AgriVision Podcast Episode 9 – It’s time to talk to your ag lender
Host Katie Wantoch and Jenny Vanderlin, Associate Director of the UW Center for Dairy Profitability, discuss whether a farmer should refinance his loans and tips for communicating with his ag lender.
Developing a Farm Financial Model
The farm financial model offers a linear and circular process for informed decision-making. Records feed into reports, and reports help farmers integrate financial sense into farm production decisions.
Collecting and Organizing your Farm Records
Farming is a complex business which demands accurate records and careful financial management.
Selecting your Farm Accounting System
An accounting system is a set of actions and methods designed to collect, store, and process financial transactions into management reports for decision-making.
