The development of a computer based farm budgeting package

This dissertation has one main objective: the design and construct of a spreadsheet based package to facilitate budgeting on farm. This aim is covered in several distinct parts. Initially the development of current farm financial management practices is covered, as a basis of providing a foundation and understanding to the current approach adopted. This then progresses naturally into current budgeting procedures. With the final package being based on a personal computer, it was necessary to investigate the use of computers on farms, this research would provide crucial answers to several key questions, why are farmers slow in their uptake of this technology? can these reasons be overcome? what features are desirable in a farm software package ? etc. The information gained here would have a direct effect on the design and construction of the budgeting package. Before producing the spreadsheet package it was necessary to design the package in some detail, reviewing work previously undertaken in order to ensure the package itself would build on the authors previous experiences, and thus maximise the potential benefits offered by the package. Following this research the package was constructed using Microsoft Excel™ 5 - a readily..available.comm,~~cialspreadsheet. Using this slightly older version of Excel ensures that th~ coinpiei~d package will run on most personal computers that have been installed on farms since'i993, the date this version of Excel was released. Subsequent versions of Excel are capable of running the package. As with all management aids, they must increase the chances of achieving the set objectives, there is little point in constructing a budgeting package if it is of little use to farmers or its uptake on farm is low. For management to benefit from this package it must yield useful information, with the minimum of effort required from the manager and this was paramount in both the design and construction stages. However, it must be remembered that a computer based budgeting package, no matter how well programmed, is unlikely to satisfy all requirements, individual farmers have individual needs, which may be similar, but unlikely to be identical. For this reason the package produced adheres to well accepted norms, in terms of what information it produces and how this is presented to the user. In addition to the above, it must be stressed that the information produced by the package should not be the only information used to make decisions on future farming policy, there are other aspects, ranging from the physical aspects through to personal objectives, that must be considered, before a final decision is made