Agribusiness Management

  1. Financial Management in Agribusiness
    1. Agricultural Accounting Principles
      1. Farm Financial Standards Council Guidelines
        1. Standardized Reporting Guidelines
        2. Balance Sheet
          1. Assets
            1. Liabilities
              1. Equity
              2. Income Statement
                1. Revenue Categories
                  1. Expense Categories
                  2. Statement of Cash Flows
                    1. Operating Activities
                      1. Investing Activities
                        1. Financing Activities
                        2. Statement of Owner Equity
                          1. Changes in Equity Over Time
                        3. Financial Analysis and Performance Measurement
                          1. Liquidity Ratios
                            1. Current Ratio
                              1. Quick Ratio
                              2. Solvency Ratios
                                1. Debt-to-Asset Ratio
                                  1. Equity-to-Asset Ratio
                                  2. Profitability Ratios
                                    1. Return on Assets
                                      1. Return on Equity
                                      2. Financial Efficiency Ratios
                                        1. Asset Turnover Ratio
                                          1. Operating Expense Ratio
                                        2. Budgeting and Planning
                                          1. Enterprise Budgets
                                            1. Cost Estimation
                                              1. Revenue Estimation
                                              2. Partial Budgets
                                                1. Evaluating Changes in Operations
                                                2. Whole-Farm Budgets
                                                  1. Comprehensive Financial Planning
                                                  2. Cash Flow Budgeting
                                                    1. Cash Inflows
                                                      1. Cash Outflows
                                                        1. Seasonal Cash Flow Management
                                                      2. Capital Investment Analysis
                                                        1. Time Value of Money
                                                          1. Present Value Concepts
                                                            1. Future Value Concepts
                                                            2. Net Present Value
                                                              1. Calculation Methods
                                                                1. Interpretation Guidelines
                                                                2. Internal Rate of Return
                                                                  1. Decision Criteria
                                                                  2. Payback Period
                                                                    1. Simple Payback
                                                                      1. Discounted Payback
                                                                    2. Agricultural Finance and Credit
                                                                      1. Sources of Capital
                                                                        1. Commercial Banks
                                                                          1. Cooperative Lenders
                                                                            1. Government Programs
                                                                            2. Loan Application and Analysis
                                                                              1. Creditworthiness Assessment
                                                                                1. Loan Documentation
                                                                                2. Credit Risk Assessment
                                                                                  1. Collateral Evaluation
                                                                                    1. Risk Mitigation Strategies