Farm management

The book deals with farm management. It is divided into four chapters, the first of which is entitled General accounting: how it is kept, its role in showing assets and liabilities on the balance sheet, and how the income statement and chart of accounts are determined, with practical examples from a number of farms. The second chapter looks at cost accounting, the role of which is to identify the components of the costs and prices of the company's various products, and to monitor profitability, with practical examples of how to calculate the cost price of an agricultural product. The third chapter deals with analysis and decision-making methods, such as calculating the gross margin of an agricultural product, analyzing the cost of using a machine, using the example of a tractor, calculating the cost of using labor and using the partial budget, also as a management tool in the choice of investments, for example the creation of an orchard. Finally, the fourth chapter deals with business plans as a guide to planning.

Autorentext

Autor jest doktorem Ecole Nationale Supérieure Agronomique d'Alger (obecnie ENSA d'Alger) i profesorem na Université H. Benbouali Chlef (Algieria). Opublikowä kilka artyku ów i przedstawi kilka referatów na konferencjach. Wyk adä modu zarz dzania na ró nych specjalno ciach