Cash Versus Accrual Accounting Information for Dairy Farm Management

William F. Lazarus

No 186529, Staff Papers from Cornell University, Department of Applied Economics and Management

Abstract: Two cost and efficiency measures, crop expense per acre and feed and crop expense per hundredweight of milk, are compares on a cash and accrual basis. Records from 470 dairy farms were used for the comparison. Serious errors would be introduces by using the cash calculation on some farms.

Keywords: Agricultural Finance; Livestock Production/Industries (search for similar items in EconPapers)
Pages: 17
Date: 1987-07
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Persistent link: https://EconPapers.repec.org/RePEc:ags:cudasp:186529

DOI: 10.22004/ag.econ.186529

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