摘要:This book is mis-named. It contains general descriptions of simple planning and record-keeping methods used in primary production. Only the last chapter, 'Management Accounting Systems', covers the topic and this really only refers to accounting systems in general. Detailed management accounting procedures are not included. Direct reference to the sugar cane industry is also limited. The subject matter can be applied to most primary production systems and the only specific sugar cane system covered is 'ratooning'. Being a replacement problem, the principles may also find application in many other areas.