GENERAL INFORMATION:

The Agribusiness Planning & Analysis Program (APA) provides instruction in the areas of record-keeping and farm management. This program is designed for the husband and wife, by promoting participation from each, with instruction being provided both in the classroom and on the farm. Many world transitions have taken place in the past several years. These changes have made it necessary for today's farmer to keep accurate records, as well as a financial business analyses:

• Narrowing Profit Margins
• Interest Rates
• Rapidly Fluctuating Markets
• Worldwide Political Unrest
• Fluctuating Weather Patterns
• High Investments
• Input Shortages
• The data provided by the financial analysis includes overall information such as:
• Inventory Change
• Overhead Costs
• Break-even Costs
• Net Farm Income
• Return on Capital Invested
• Labor Efficiency

LEVEL I
The first level of the program is devoted to setting up an accurate and complete system for accounting in addition to basic income tax information as related to farming.

LEVEL II
The second level is devoted to summarizing and analyzing annual records.

LEVEL III
The third level involves farm planning and reorganization in order to strengthen weak areas as indicated in the most recent analysis.

PROGRAM CONTENT

• Agricultural Computing
• Computerized Records
• Coordinated Financial Statements
• Credit Management
• Developing a Filing System
• Estate Planning
• Farm Inventories
• Farm Partnerships
• Income Tax Management
• Marketing
• Net Worth Statements
• Record Keeping
• Using Depreciation
• Year-End Financial Analysis