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Michaelsson, Emma and Olsson, Susanna and Sundelin, Heléne, 2010. Budgetering inom lammproduktion : en jämförelse mellan lammproducenter och Agriwises standardkalkyl. First cycle, G2E. Uppsala: SLU, Dept. of Economics

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Abstract

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.

Main title:Budgetering inom lammproduktion
Subtitle:en jämförelse mellan lammproducenter och Agriwises standardkalkyl
Authors:Michaelsson, Emma and Olsson, Susanna and Sundelin, Heléne
Supervisor:Ferguson, Richard
Examiner:Hakelius, Karin
Series:Examensarbete / SLU, Institutionen för ekonomi
Volume/Sequential designation:619
Year of Publication:2010
Level and depth descriptor:First cycle, G2E
Student's programme affiliation:NY001 Agricultural Programme - Economics and Management 270 HEC
Department:(NL, NJ) > Dept. of Economics
Keywords:budgetering, kalkylering, lammproduktion, Agriwise, ekonomi
URN:NBN:urn:nbn:se:slu:epsilon-8-805
Permanent URL:
http://urn.kb.se/resolve?urn=urn:nbn:se:slu:epsilon-8-805
Subjects:Agricultural economics and policies
Language:Swedish
Deposited On:29 Sep 2010 09:20
Metadata Last Modified:20 Apr 2012 14:16

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