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Piav Kom Meej:

Daim qauv ntawm daim ntawv farm financial model yog ib lub tswv yim kom nkag siab txog cov nyiaj txiag mus los ntawm qhov lag luam ntawm daim teb.  Nrhiav thiab teeb cov ntaub ntawv txog nyiaj txiag (Collecting and organizing financial information (records)) los ntawm ib qhov accounting system yog thawj kauj ruam.  Cov ntaub ntawv qhia txog nyiaj txiag muab hloov mus rau ib daim ntawv financial statements kom thiaj li paub soj ntsuam thiab tshab txhais lub lag luam ntawm daim teb qhov keeb kwm thiab qhov kev khwm tau nyiaj tam sim no thiab lub lag luam khiav tau zoo li cas.  Kev soj ntsuam ntawm teev nyiaj them nuj nqis (Budgeting), puas yooj yim (feasibility), puas muaj kas nplais (profitability) thiab kev phom sij (risk-ability) yuav pab tau rau cov tswv teb qhov kev txiav txim siab zoo rau lub lag luam ntawm daim teb rau lawv yav tom ntej.

Cov ntaub ntawv:

Tus tswv teb yuav tsum tau nrhiav thiab teeb cov ntaub ntawv txog nyiaj txiag (Collecting and organizing) khwv tau thiab cov es them nuj nqis es yog daim receipts nyob hauv accounting system ua ntej tsim kom tau daim ntawv qhia txog nyiaj txiag.  Daim ntawv receipt accounting kuj muaj ib lub npe hu ua record keeping.

Daim ntawv qhia:

teeb cov ntaub ntawv txog nyiaj txiag qhia tau rau tus tswv teb txog cov ntaub ntawm ntawm cov nyiaj txiag es yuav tsum tau sau cia tkom thiaj ua tiav daim ntawm qhia Management Reports, es lwm lub npe kuj yog financial statements. Pawg neeg ntawm The Farm Financial Standards Council (FFSC) xav kom cov tswv teb tsim kom muaj plaub daim ntawv qhia txog nyiaj txiag kom thiaj li paub soj ntsuam seb lub lag luam ntawm daim teb khwv tau nyiaj li cas thiab lag luam ho khiav tau zoo li cas. Daim ntawv qhia txog nyiaj txiag yuav tsum tau npaj kom muaj caij ua ntu zus.  Daim ntawv qhia nyiaj txiag yuav tsum kom muaj balance sheet, income statement, statement of cash flows, thiab statement of owner equity.  Daim ntawv income statement, statement of cash flows, and statement of owner equity qhia txog tib lub sij hawm, thiab daim ntawv balance sheet qhia txog qhov nyiaj thaum pib thiab thaum xaus ntawm lub sij hawm ntawd.  Qhov kev muag dag zog ntawm lub lag luam ntawm ib lub sij hawm (position) thiab lub lag luam khiav tau hauj lwm zoo ua ntu zus (performance) yog ob qho keeb kwm yuav tau qhia reported li es yog ib daim ntawv qhia nyiaj txiag (financial statements).

• Qhov Financial position piav qhia txog daim teb cov khoom ntiag tug (assets).  Cov khoom ntiag tug (assets) yog cov khoom es koj pom thiab tuav tau ntawm tes es yuav tsum tau muaj kom lub lag luam thiaj li khiav tau hauj lwm, xws li nyiaj ntsuab, cov cav thiab cuab yeej cuab tam, cov tsiaj txuv, thiab lwm cov khoom.
• Qhov Financial performance piav qhia txog tias nyiaj txiag mus los li cas ntawm lub lag luam hauv daim teb thiab lub lag luam them taus nuj nqis li cas, them taus cov neeg ua hauj lwm, thiab ceev nyiaj npaum li cast seg tau them tej yam nqi es tsis npaj tias yuav muaj rau them.
• Financial analysis muab lub hwv tsam rau tus tswv teb los soj ntsuam txog daim teb lub lag luam qhov kev kas nplais thiab kev siv nyiaj txiag yam siv tau zoo.  Siv cov ntaub ntawv qhia no es yog muab ntawm daim ntawv management reports (financial statements), tus tswv teb yeej siv tau lwm lub lag luam los piv rau nws lub ntawm cov lag luam ntawm daim teb, soj ntsuam txog qhov lub lag luam ua tau zoo thiab qhov ua tsis tau zoo, luj xyuas txog qhov khwv tau nyiaj nce tes, thiab teeb cov hom phiaj ntawm qhov khwv kom tau nyiaj.  Qhov financial analysis kuj cia rau qhov kev txiav txim siav ntawm kev tswj lub lag luam thiab kev txiav txim siab.

Kev Txiav Txim Siab (Decision-making):

Nkag siab txog qhov keeb kwm ntawm daim teb lub lag luam txog kev khwv tau nyiaj thiab kev khiav lub lag luam (financial position and financial performance) pab tau tus tswv teb txog kev txiav txim siab thiab npaj rau kev lag luam rau yav tom ntej.  Pro forma yog hais txog qhov es pom tias lub neej yav tom ntej txog daim teb lub lag luam qhov kev khwv tau nyiaj thiab kev khiav hauj lwm (financial position and performance).  Piv txwv, daim ntawv balance sheet no ho yuav zoo li cas tom qab lub lag luam no loj hlob tuaj lawm?  Qhov kev khwm tau nyiaj yav tom ntej kuj soj ntsuam tau rau feasibility, profitability, and risk-ability. Pro forma daim ntawv qhia txog nyiaj txiag muaj nrog rau tus tswv teb cov nyiaj farm’s budgets.  Cash, partial, thiab enterprise budgets yog cov es ib txwm siv los pab tus tswv teb qov kev txiav txim siab.

Qhia lub ntsiab lus (Summary):

Daim qauv ntawm daim teb cov nyiaj txiag (farm financial model) pab tus tswv teb kom nws txiav txim siab tau zoo txog daim nteb lub lag luam.  Ntawm qhov ceev cov ntaub ntawv record keeping mus rau luj xyuas cov nyiaj txiag financial analysis, daim duab qauv no qhia kom pom tias yuav txiav txim siab li cas thiaj li zoo txog nyiaj txiab thiab qhia kom paub txog cov cuab yeej es pab rau qhov txheej txheem ntawm no.

References: Farm Financial Standards Council. (2021, January). Financial guidelines for agriculture.

Developing a Farm Financial Model (2021), drafted by Katie Wantoch, UW-Madison, Division of Extension; reviewed by Kevin Bernhardt UW Center for Dairy Profitability/UW-Platteville, and Jenny Vanderlin, UW Center for Dairy Profitability; based on material from Understanding the Farm Financial Model factsheet (2018), by Sandy Stuttgen, UW-Madison Division of Extension.

Daim ntawv no yog muaj raws li cov hauj lwm tau txhawb los ntawm USDA/NIFA under Award Number 2018-70027-28586.