Farm Budgeting

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SPECIFIC OUTCOMES COVERED IN THIS LEARNER GUIDE:
When you have completed this module, you will be able to:
SPECIFIC OUTCOME 1
Understand the gross margin budgeting system for the farm business with an example of how it
works.
SPECIFIC OUTCOME 2
Complete the learning programme on the gross margin budgeting system.
SPECIFIC OUTCOME 3
The learner will gain even greater understanding into the workings of the partial budgets and work
through examples thereof.
SPECIFIC OUTCOME 4
Understand the principles of the break-even budget; calculate forage hectares for livestock and
planning for the most limiting factor on the farm.
SPECIFIC OUTCOME 5
The learner gain an understanding of a cash flow budget.
SPECIFIC OUTCOME 6
The learner will be able to understand complete farm budgets and be able to plan and allocate
resources. A greater understanding regarding improving farm profitability by the gross profit margin
system as well as identifying the limitations of budgeting.
SPECIFIC OUTCOME 7
The learner will be able to understand and identify the factors affecting gross output, the factors
affecting variable costs and record keeping.
SPECIFIC OUTCOME 8
Understand and implement the record keeping and systems for tractor and labour planning.
SPECIFIC OUTCOME 9
The learner will be able to understand the factors affecting the profitability of the beef production
enterprise.
SPECIFIC OUTCOME 10
The learner will be able to understand the factors affecting the profitability of the pen fed cattle
production enterprise
SPECIFIC OUTCOME 11
The learner will be able to understand the factors affecting the profitability of the dairy production
enterprise
SPECIFIC OUTCOME 12
The learner will be able to understand the factors affecting the profitability of the sheep production
enterprise
SPECIFIC OUTCOME 13
The learner will be able to understand the factors affecting the profitability of the pig and poultry

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