Budgetering inom lammproduktion

For a company to get the best possible profitability, requires financial planning. Budgeting is a common tool in financial planning. For operating lamb producers, a planning program such as Agriwise is a good tool. Individual lamb producers may change certain standard figures within the planning pro...

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Detalles Bibliográficos
Autores principales: Michaelsson, Emma, Olsson, Susanna, Sundelin, Heléne
Formato: First cycle, G2E
Lenguaje:sueco
sueco
Publicado: 2010
Materias:
Acceso en línea:https://stud.epsilon.slu.se/1868/
Descripción
Sumario:For a company to get the best possible profitability, requires financial planning. Budgeting is a common tool in financial planning. For operating lamb producers, a planning program such as Agriwise is a good tool. Individual lamb producers may change certain standard figures within the planning program to better correspond with reality of the individual cases. In this way, lamb producers may plan according to which revenues and costs they may expect the next period. However, the standard spreadsheet provided by Agriwise shows that there is no profitability in lamb production. Yet both the demand for lamb, and the number of lamb producers, has increased in recent years. In the following essay, we will analyze if the standard calculus provided by Agriwise conforms to the actual revenues and costs that lamb producers have in reality. We interviewed three lamb producers and compared their budget figures to the standard calculus of Agriwise. Based on this comparative analysis, we could see that the Agriwise standard calculation was different from the reality of the three lamb producers used in this study. Furthermore, we will suggest improvements for both Agriwise and lamb producers.