The Purdue Farm Financial Analysis Spreadsheet originally introduced in 1998 has been updated to include the additional financial measures recommended by the Farm Financial Standards Council; EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), working capital to gross...

Large capital requirements needed for many agricultural businesses to operate result in many relying on borrowed funds. Fixed repayment commitments combined with a leveraged financial condition and volatile commodity prices result in increased emphasis on managing risks. Deterioration in the...

Farm enterprise analysis is a term that has traditionally been used to describe the process of determining costs associated with farm business enterprises and enterprise profitability. A key challenge to those who would know their costs has been the lack of guidance on cost accounting principles...

This paper examined sustained competitive advantage for a sample of 377 Kansas Farm Management Association farms with continuous data from 1988-2007. Technical, allocative, scale and overall efficiency indices were calculated for each farm and year. Approximately 30 percent of the farms...

Harsh and inaccurately forecasted economic conditions placed stresses on the Farm Credit System (FCS) and caused the organization to incur losses beginning in the mid-1980s. In recent years, the FCS has been neither more nor less able to avoid problem farm loans than commercial banks. But,...

It is widely accepted that net farm income reported on an accrual-adjusted income statement is a more appropriate profitability measure than net farm income reported on Schedule F of the federal tax return, which is prepared using cash basis accounting. However, a common practice among...

Purpose – The purpose of this paper is to discuss the feasibility of preparing a statement of owner equity (SOE) and statement of cash flows (SOCF) for the agricultural sector. Also, the use of the Agricultural Resource Management Survey (ARMS) to collect data needed to supplement the US farm...

There is a tremendous potential for making energy supplies available for neto uses through improved efficiency in energy use. While higher energy prices will act to stimulate investment in conservation measures, market imperfections are likely to result in lower levels of spending on...