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Microcomputer Budget Management System

Author

Listed:
  • McGrann, James M.
  • Olson, Kent D.
  • Powell, Timothy A.
  • Nelson, Ted R.

Abstract

The enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines. MBMS was developed for use by extension staff, researchers, lenders, consultants, and operators of diversified farms and ranches with many enterprises that use enterprise and whole farm budgeting for analysis and planning activities. The flexibility and detailed nature of the program requires the user to have knowledge of enterprise budgeting and operation of complex computer programs. This paper presents a discussion of the features and capabilities of the software and the computational procedures used in the cost calculations.

Suggested Citation

  • McGrann, James M. & Olson, Kent D. & Powell, Timothy A. & Nelson, Ted R., 1986. "Microcomputer Budget Management System," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 18(1), pages 151-156, July.
    • Handle: RePEc:cup:jagaec:v:18:y:1986:i:01:p:151-156_00
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    Cited by:

    1. Unknown, 1998. "Commodity Costs and Returns Estimation Handbook (entire book-condensed file)," Commodity Costs and Returns Estimation Handbook,, Iowa State University.
    2. Boyer, Christopher N. & Larson, James A. & Roberts, Roland K. & McClure, Angela T. & Tyler, Donald D., 2014. "The impact of field size and energy cost on the profitability of supplemental corn irrigation," Agricultural Systems, Elsevier, vol. 127(C), pages 61-69.
    3. Boyer, Christopher N. & Larson, James A. & Roberts, Roland K. & McClure, Angela T. & Tyler, Donald D. & Smith, S. Aaron, 2014. "Probability of Irrigated Corn Being Profitable in a Humid Region," 2014 Annual Meeting, February 1-4, 2014, Dallas, Texas 162470, Southern Agricultural Economics Association.
    4. Unknown, 1998. "References/Literature Cited," Commodity Costs and Returns Estimation Handbook,, Iowa State University.
    5. Bailey, DeeVon & Eck, Douglas W. & Glover, Terrence F., 1991. "An Evaluation of Cost of Production Information Usage by County Agents," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 23(2), pages 49-58, December.
    6. Fang, Q.X. & Harmel, R.D. & Ma, L. & Bartling, P.N.S. & Derner, J.D. & Jeong, J. & Williams, J.R. & Boone, R.B., 2022. "Evaluating the APEX model for alternative cow-calf grazing management strategies in Central Texas," Agricultural Systems, Elsevier, vol. 195(C).
    7. Hoag, Dana L., 1989. "Budget Planner: User-Oriented Whole-Farm Budgeting Software," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 21(1), pages 1-7, July.

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