Farm Management and Medium-Run Planning
- be able to perform subsidy calculations for different production lines within Swedish agriculture,
- have knowledge of the EC’s subsidy rules that apply to agriculture,
- be able to compile an activity plan for an agricultural corporation in terms of both present activity as well as planned changes,
- be able to construct different budgets and conduct budget follow-ups,
- be able to analyse account balances for a farming business and thereby establish the business’ profit and status,
- have knowledge of special tax rules of significance for agriculture,
- be able to prepare an income tax declaration for a businessman with a private firm,
- have insight into the special problems that are related to generation shifts/transfer of farms,
- understand the signs that typify property markets and their function,
- acquire information on property appraisement methods, especially for farm property,
Information from the course leader
Varmt välkommen till Sveriges Lantbruksuniversitet och kursen Lantbruksekonomi och driftsplanering!
Här kommer allmän information om studentkonto, registrering på kurs, samt annan praktisk information:
Studentkonto
Studentkonto behövs för att komma åt bl.a. Ladok, Canvas och mejl. För information om hur du skapar ett studentkonto, se här: https://student.slu.se/studieservice/it-stod1/support/ny-student-kom-igang/.
Registrering på kurs
Självregistrering till kursen görs i Ladok 2023-01-02 till 2023-01-16. Kom ihåg att du måste vara antagen och registrerad för att gå kursen. Att du som student får tillgång till Canvas innebär inte att du är registrerad och utan registrering riskerar du att förlora din plats på kursen.
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Särskilt studiestöd
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Avbrott på kurs
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Tentamina
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Tveka inte att höra av dig till econ-edu@slu.se vid frågor.
Hälsningar,
Utbildningsadministrationen
Course evaluation
The course evaluation is now closed
FÖ0373-30130 - Course evaluation report
Once the evaluation is closed, the course coordinator and student representative have 1 month to draft their comments. The comments will be published in the evaluation report.
Additional course evaluations for FÖ0373
Academic year 2023/2024
Farm Management and Medium-Run Planning (FÖ0373-30320)
2024-01-15 - 2024-03-19
Academic year 2021/2022
Farm Management and Medium-Run Planning (FÖ0373-30204)
2022-01-17 - 2022-03-23
Academic year 2020/2021
Farm Management and Medium-Run Planning (FÖ0373-30190)
2021-01-18 - 2021-03-23
Academic year 2019/2020
Farm Management and Medium-Run Planning (FÖ0373-30167)
2020-01-20 - 2020-03-24
Academic year 2018/2019
Farm Management and Medium-Run Planning (FÖ0373-30264)
2019-01-21 - 2019-03-25
Academic year 2017/2018
Farm Management and Medium-Run Planning (FÖ0373-30048)
2018-01-15 - 2018-03-25
Academic year 2016/2017
Farm Management and Medium-Run Planning (FÖ0373-30043)
2017-01-16 - 2017-03-26
Academic year 2015/2016
Farm Management and Medium-Run Planning (FÖ0373-30223)
2016-01-18 - 2016-03-27
Academic year 2014/2015
Farm Management and Medium-Run Planning (FÖ0373-30060)
2015-01-19 - 2015-03-29
Academic year 2013/2014
Farm Management and Medium-Run Planning (FÖ0373-30020)
2014-01-20 - 2014-03-30
Academic year 2012/2013
Farm Management and Medium-Run Planning (FÖ0373-30090)
2013-01-21 - 2013-03-31
Academic year 2011/2012
Farm Management and Medium-Run Planning (FÖ0373-30183)
2012-01-16 - 2012-06-01
Syllabus and other information
Syllabus
FÖ0373 Farm Management and Medium-Run Planning, 15.0 Credits
Lantbruksekonomi och driftsplaneringSubjects
Agricultural Science Business Administration Business Administration Agricultural scienceEducation cycle
Bachelor’s levelModules
| Title | Credits | Code |
|---|---|---|
| Property valuation and basic analysis | 3.0 | 0202 |
| Applied case studies | 5.0 | 0203 |
| Applied methods of analysis - theory and interpretation | 7.0 | 0204 |
Advanced study in the main field
First cycle, has at least 60 credits in first-cycle course/s as entry requirementsBachelor’s level (G2F)
Grading scale
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.
Language
SwedishPrior knowledge
The equivalent of 5 credits Agricultural Science and 60 credits in Business Administration including 15 credits in Accounting.Objectives
After completing the course, the student will be able to:
- account for the basic knowledge concerning the principles for planning the agricultural firm
- analyse the earnings stamen and the balance sheet for a farming business and thereby establish the business’ profitability and financial status,
- analyse the characteristics that typify property markets and their function,
- account for various property appraisal methods, especially for farm property,
- perform a property appraisal with the assistance of different methods,
- construct different enterprise budgets for various enterprises in Swedish agriculture,
- compile an activity plan for an agricultural firm in terms of both present activities as well as evaluating the impact of planned changes,
- implement capital budgeting techniques and to understand their relation to property appraisal as well as farm planning techniques,
- prepare budgets for the agricultural firm and to use these for Ex post evaluation,
- account for general and more specific tax rules of significance for the agricultural firm,
- accunt for the special problems that are related to intergenerational transfer of farms
Content
The following sections are included in the course:
- Farm planning
- principles for farm planning
- advanced enterprise budgeting techniques
- production economic methods applicable to livestock, crops, forests, and environmental conservation given the consideration of modern biological and engineering production systems, as well as politically established subsidies and limitations,
- capital budgeting techniques and calculations of capital costs,
- compilation of activity plans, profitability assessment,
- economic optimisation with biological and political restrictions,
- budgeting,
- Property appraisal
- characteristics of the property market
- appraisal methods for property in general and especially for farm properties,
- appraisal methods in practical applications (district pricing method, partial value method, stock method).
- Firm ratio analysis
- earnings statement and balance-sheet strategies for agricultural corporations,
- economic account analysis and firm valuation techniques,
- tax declaration and taxation
- budgeting procedures
- aspects on financing and taxation
- Intergenerational transfer
- methods for intergenerational transfer
- principles for asset valuation
- taxation aspects
Grading form
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.Formats and requirements for examination
Approved exams, approved projects and active participation in compulsory activities.
If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.
The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.
If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.
For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.
Other information
The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.
If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.
Additional information
An introductory course in Agricultural Science at university level is recommended.The course involves expenses covered by the student for food and travel in connection with study visits.
Responsible department
Department of Economics
Further information
Litterature list
SVERIGES LANTBRUKSUNIVERSITET UNDERVISNING
Institutionen för ekonomi Lantbruksekonomi
Box 7013 15 hp
750 07 UPPSALA vt-2023
Hans Andersson
LITTERATURLISTA, FÖ0373, vt 2022
** 1 Räkenskapsanalys och Beskattning**
Q1 2) Bengtsson B-A., 1992. Kapitaländringar, resultatmätning och konsumtion, Avhandlingar 3, SLU, Inst. för ekonomi, Uppsala. Sid. 75-79, 82-87
Q1 2) Bright, G. (1997). An exploration of profit measurement. Farm Management 9(8): 383-391.
- Ekman, S., Gullstrand, J. (2006). Lantbruket och konkurrenskraften. *Rapport 2006:4. *Sid 1-110. Livsmedelsekonomiska institutet., Lund
Q1 2) Franks, J. (1998). Predicting financial stress in the farm businesses. European Review of Agricultural Economics 25(1): 31-52.
Q1 2) Gottlieb, U., Hansson, H. and Johed, G. (2021) Institutionalized management accounting and control in farm businesses*. Scandinavian Journal of Management* (27) : 1-14.
Q1 2) Hansson, H. (2008). How can farmer managerial capacity contribute to improved farm performance? –A study of dairy farms in Sweden. *Food Economics- Acta Agriculturae Scandinavica, *2008(5): 44 -61
Q1 2) Johansson S-E., 1995. Företagets lönsamhet, finansiering och tillväxt, Mål, samband och mätmetoder. Studentlitteratur, Lund. Sid. 24-34.
Q1 2) Lagerkvist, C-J & Andersson, H. (1996) Taxes, inflation and financing – the rate of
return to capital for the agricultural firm . European Review of Agricultural Economics
23, 437 -454.
Q1 2) Langemaier, M. (2019). How much debt can a farm carry? FarmdocDAILY, Department of Agricultural and Consumer Economics, University of Illinois Urbana-Champaign, s1-4.
Larsson J., 1994. Kompendium i räkenskapsanalys i mindre företag, särskilt lantbruk. SLU, JBT, Alnarp.
Larsson J., 1998. Kompendium i finansieringsanalys för mindre företag. SLU, JBT, Alnarp.
Q1 2) Löfgren, N-Å. & Wålstedt, K. (1981). Finansieringsanalys för lantbruk.* Aktuellt från Lantbruksuniversitet* nr 302. Sveriges Lantbruksuniversitet, Uppsala
- Skatteverket, 2017. Skatteregler för enskilda näringsidkare, Taxeringsår 2016. SKV 295, utgåva 20. Se även länk nedan!
Se även: Skattegler för enskilda näringsidkare, Bokföring, bokslut, deklaration – del 1, SKV 282
Skattegler för enskilda näringsidkare, Bokföring, bokslut, deklaration – del 2, SKV 283
- Skatteverket, 2018. Försäljning av näringsfastighet, Broschyr SKV 313, utgåva 18
- Stampe, O.& Wahn, A. (2008) Strategier vid generationsskifte- ekonomiska implikationer för olika intressenter. Rapport nr. 162. Institutionen för ekonomi, SLU, Uppsala, 1-213. Laddas ner från epsilon.
Q1 2) Weinzimmer, L.G., Nystrom, P.C., & Freeman, S.J. (1998). Measuring organizational growth: Issues, consequences and guidelines. Journal of Management, 24, 235–262.
- Wåhlstedt K., 1987. Lantbruksföretagets finansiering. Rapport nr 280, SLU, Inst. för ekonomi, Uppsala: Sid. 45-50.
Q1 2) Ånebrink, I. (1985). Räkenskapsanalys i lantbruksföretag, teorigenomgång och en praktisk handledning.* *Rapport nr 249, Sveriges Lantbruksuniversitet, Institutionen för ekonomi, Uppsala: 25-48, 64-81, 89-93, 95-129, 135-140. (Hela rapporten tillgänglig)
Q1 2) Öhlmér, B. and Lönnstedt, L., 2004. Design of economic information. A pilot study of accounting information in decision-making processes. Food Economics - Acta Agriculturae Scandinavia, Section C,. Vol 1, Issue 4 (Dec. 2004), pp 222-231.
- Öhlmér, B., 2007. The Need and Design of Computerized Farm Management Tools – Lessons learned from a Swedish Case. In Gelb E and Offer A., (eds). ”ICT in Agriculture: Perspectives of Technological Innovation”, p 255-266 http://departments.agri.huji.ac.il/economics/gelb-main.html
- Kalkylering, driftsplanering och företagsledning
Barth, H., & Melin, M,(2018). A Green Lean Approach to global competition and climate change in the agricultural sector- A Swedish case study. Journal of Cleaner Production 2018: 183 -192.
Brehmer, B., Olson, K. & Öhlmér, B. (1998). Understanding farmers´ decision making processes and improving managerial assistance. Agricultural Economics 18: 273-290.
Carroll, S. & Shadbolt, N. (1998). Risk management and growth strategies for the farming family. Farm Management 10(1): 23-31.
- Coopmans, I., Dessein, J., Accatino , F., Antonioli, F., Bertolozzi-Caredito, D.,
Gavrilescu, C., Gradziuk, P,, Manevska- Tasevska, G., Meuwissen, M., Peneva, M.,
Petit, A., Urquhart, J.,& Wauters, E. (2021). Understanding farm generational renewal and
its influencing factors in Europe*. Journal of Rural Studies. *86: 398-409
- Deary, I., Dent, B., Gibson, G., Grieve, B., McGregor, M., Morgan, O., Sutherland, A. & Willock, J. (1996). Links between psychological factors and farmer decision making. Farm Management 9(5): 228-239
2) Delmar, F., Davidsson, P., & Gartner, W. (2003). Arriving at the high-growth firm. Journal of Business Venturing, 18, 189–216.
Errington, A. & Nolan, J. (1998). Meeting Farmer´s training and development needs - New solutions to an old problem? Farm Management 9(12): 634-645
Fernandes, K-J., Raja, V., & Whalley, A., 2006. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. *Technovation *26: 623–634
Fock, J. & Renborg, U. (1977). Styrning och kontroll vid små företag. Sveriges Lantbruksuniversitet, Institutionen för ekonomi. Kap 6.1-6.6.
Q1 4) Kaplan, R.S., & Norton, D.P., 1993. Putting balanced scorecard to work*. Norton Harvard Business Review September-October 1993*, pp.134-142.
https://hbr.org/1993/09/putting-the-balanced-scorecard-to-work
2) Karlsson, H. & Renborg, U. (1969). Företagets tillväxt. Aktuellt från Lantbrukshögskolan nr 142. Sveriges Lantbruksuniversitet, Uppsala
2) Kimhi A., 1995. Differential human capital investments and the choice of successor in family farms. Amer. J. Agr. Econ. pp 719-724.
Liljegren Y., Nilsson E. & Söderberg L. (1983) Kompendium i bidragskalkylering. Sveriges Lantbruksuniversitet, Institutionen för ekonomi, Uppsala
Lockett, A., Wiklund, J., Davidsson, P & Girma, S.( 2011) Organic and Acquisitive Growth: Re-examining, Testing and Extending Penrose’s Growth Theory. *Journal of Management Studies *48:(1): 48-74.
Lund, M., & Noell, C., (2002). The Balanced Scorecard for Danish Farms – Vague Framework or Functional Instrument? Farm Management. Proceedings of NJF Seminar No. 345, 2–4 October 2002 Norwegian Agricultural Economics Research Institute, 2003, pp. 187-204.
Lunneryd, D., Göransson, B. & Öhlmér, B. (2000). *Business Management *- with applications to farms and other businesses. Sveriges Lantbruksuniversitet, Institutionen för ekonomi, småskriftsserien 114. Kap 1,4 och 7.
Melin, M, & Barth, H.(2018). Lean in Swedish agriculture: strategic and operational
perspectives. Production Planning and Control, 29(10): 845- 855.
Q1 2) Mäkinen, H., Rantamäki-Lathinen, L., Ytlätalo, M., & Vehkamäki, S., 2009 Measuring
the success of Finnish family farms. Acta Agriculturae Scandinavica, Section C — Food
* Economics,* 6 (3-4): 185-196.
1) Olve, N.G., Roy J. & Wetter M. (1999). Balanced Scorecard I Svensk Praktik.
Kristianstads Boktryckeri AB, Kristianstad. Sid. 13-248. Kan ersättas av:
- Petri, C.J. & Olve, N.G. (2014). Balanserad styrning: utveckling och tillämpning i
svensk praktik. Liber, ISBN 9789147099078. (ca 260 -300kr beroende på
försäljningskanal)
OBS: Olve m.fl. samt Petri m.fl. är för bnärvarande slut på förlaget slut på förlaget. Några ex finns emellertid att låna på SLU-Biblioteket. Alternativ litteratur är:
1) Niven, P.R. (2006) Balanced scorecard step by step, John Wiley & Sons Inc. 336 sidor.
ISBN 9780471780496. Boken kan beställas via Akademibokhandeln till en kostnad av ca 600 kr.
ELLER:
1) Schmidt,W. & Friedag, H.R. ( 2016). Balanced Scorecard – The European Approach.
Assistance for a successful implementation. Createspcae Independent Publishing Platform
Scotts Valley, California, US. Boken kan beställas via Adlibris till en kostnad av ca 100 kr.
ELLER:
Utnyttja befintligt material i kurslitt.; Kaplan m.fl. (1993), Fernandez m.fl. (2006) , Lund m.fl. (2002)
2 ) Weis, C. (1997). Do they come back again? The symmetry and reversibility of off-farm employment. *European Review of Agricultural Economics *24(1): 65-84.
3. Optimering
Andersson, H., Larsén, K., Lagerkvist, C-J., Andersson, C., Blad, F., Samuelsson, J. & Skargren, P. ( 2005) Farm Cooperation to Improve Sustainability. AMBIO A Journal of the Human Environment. vol XXXIV , nr 4-5, 383-387.
Ackrill, R.W., Gibbons J.M. & Ramsden S.J. (2001) CAP reform and the rebalancing of support for cereals and oilseeds: a farm-level analysis*. European Review of Agricultural Economics 28(2)*: 207-226.
Hazel, P.B.R, Norton, R. D. 1986. Mathematical programming for economic
analysis in agriculture, Macmillan Publishing Company, New York. Kap 5
- McCarl, B. A. and T. H. Spreen, Applied Mathematical Programming using Algebraic Systems,
http://agecon2.tamu.edu/people/faculty/mccarl-bruce/books.htm
Ch 2, Ch5 (nedladdas från nätet)
- Wildt-Persson, E. (2006). Gårdsbaserade system för spannmålshantering i den framtida Lnatmänneneorganisationen. Examensarbete 455, Institutionen för ekonomi, SLU, s. 1-58.
https://stud.epsilon.slu.se/10836/1/wildt-persson_e_170925.pdf
4. Fastighetsvärdering
- Fastighetsvärdering, Grundläggande teori och praktisk värdering, LMV 2010:8
ca 520- 650 kr beroende på försäljningskanal
1) Fastighetsvärdering, Exempelsamling, LMV 2006:13 ca 300 kr
Sjödin, Eije. Ekbäck, Peter. Kalbro, Thomas. Norell, Leif, 2016 Markåtkomst och ersättning, Norstedt Juridik, ISBN 9789129207610 (ca 340 -550 kr beroende på försäljningskanal) . Denna bok är främst aktuell att köpa för de kursdeltagare som på sikt förväntas ägna sig åt fastighetsfrågor.
Litteratur som köpes/lånas via t. ex. Bokhandel eller via internetföretag.
2) Del i Kompendiet som köps i Ultunabutiken/ Servicecenter till en kostnad av ca 280 kronor
Kompletterande litteratur, erhålles på annat vis
Laddas ned
Tillhandhålles via kurshemsidan