文章基本信息

标题：BUSINESS SUMMARY NEW YORK STATE 1993
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作者：Smith, Stuart F. ; Knoblauch, Wayne A. ; Putnam, Linda D. 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1994
出版社：Food Distribution Research Society
摘要：This summary and analysis of 343 New York dairy farm businesses demonstrates the use of cash accounting and accrual adjustments to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged 130 cows per farm and 18,858 pounds of milk sold per cow in 1993, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $43,936 per farm. The rate of return including appreciation to all capital invested in the farm business averaged 4.6 percent in 1993.