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FÖ0373

Farm Management and Medium-Run Planning

Lantbruksekonomi och driftsplanering

After completing the course, the student will:



  • 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

2020-11-23
Welcome to the Swedish University of Agricultural Sciences
Here you find important information that will be useful before arriving to Sweden and while you are a student. https://student.slu.se/en/studies/new-student/check-list/

• You need to have a student account in order to access Ladok Student at SLU and to sign up for exams.

• You must be admitted and registered to attend the course. Unregistered students may NOT stay on the premises, for reasons of insurance.

• You have to register yourself via Ladok Student. The self-registration is open 5 workdays before the start of the course and 3 days after. If you have been admitted to the course with conditions, you cannot register online and must contact the course leader who decides if you can still register. Only registered students can participate in the course and have access to, for example, Canvas.

• If you want to receive text messages with updates for the course, for example in case of cancelled lectures or room changes, please check that the correct mobile number is in Ladok Student.

• During the second week of the course there will be a mandatory control of attendance. If you don´t participate in the control you risk losing your place on the course.

• If you need special support, please inform the course leader at the start of the course, so that special arrangements can be made for example at the examination. Certificates from Nais shall be displayed every time. https://student.slu.se/en/study-support/study-support/funka/

• If you cancel the course, you should immediately notify the course leader via email, who in turn informs the educational administration to register a course break in Ladok.

• You are automatically registered for the ordinary exams in Ladok Student. You can find your anonymous code in Ladok Student. Please note that you still have to register yourself for the re-exam in Ladok Student. This applies only to exams and re-exams within the department of economics.

• Corrected exams can usually be collected Wednesdays from 12.30 - 14.30 in room D416 or D417 in Ulls Hus. During Covid-19 and the restrictions we ask you to e-mail us at ekon-adm@slu.se for help with collecting exams. If you have any questions, please contact the administration by emailing ekon-adm@slu.se

Course evaluation

The course evaluation is now closed

FÖ0373-30190 - 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 2024/2025

Farm Management and Medium-Run Planning (FÖ0373-30221)

2025-01-20 - 2025-03-24

Academic year 2023/2024

Farm Management and Medium-Run Planning (FÖ0373-30320)

2024-01-15 - 2024-03-19

Academic year 2022/2023

Farm Management and Medium-Run Planning (FÖ0373-30130)

2023-01-16 - 2023-03-21

Academic year 2021/2022

Farm Management and Medium-Run Planning (FÖ0373-30204)

2022-01-17 - 2022-03-23

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 driftsplanering

Subjects

Agricultural Science Business Administration

Education cycle

Bachelor’s level

Modules

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 requirements
Bachelor’s level (G2F)

Grading scale

5:Pass with Distinction, 4:Pass with Credit, 3:Pass, U:Fail
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

Swedish

Prior 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:

  1. 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,
  1. 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).
  1. 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
  1. 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 examination of a degree project (independent project), the examiner may also allow the 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

Replaces: FÖ0329

Grading criteria

Betygskriterier för FÖ0373 – Lantbruksekonomi och Driftsplanering period III, 2021

Kursen betygsätts utifrån ett antal delmoment. För att erhålla betyg 3,0 som kursbetyg krävs att varje delmoment uppnått minst 3,0.

Delmoment Viktandel

Tentamen:1) 0,50

Resultatanalys – driftsplanering- kalkylering

-optimering – beskattning

Resultatanalys- Sandbyprojektet 0,05

Projektuppgift/egen fallgård 0,30

Tentamen: 2)

Fastighetsvärdering 0,10

Projektuppgift- fastighetsvärdering-Sandby 0,05

Summa: 1,0

Totalbetyg på kursen:

Betyg 3,0 Samtliga delar minst 3,0

Betyg 4,0 Viktat betyg ≥ 3,85

Betyg 5,0 Viktat betyg ≥ 4,6

1) För godkänt resultat krävs 36 p av de maximala 65 p. Varje godkänd quizz tillgodoräknas med 2.0 procentenheter av maximalt poängantal på tentamen.

För betyg 4,0 på sluttentamen krävs 49 p

För betyg 5,0 på sluttentamen krävs 55 p

2) Detaljerade betygsgränser för varje delavsnitt i fastighetsvärdering fastställes av berörd lärare i samråd med kursledningen.

Litterature list

  1. Kapitaländringar, resultatmätning och konsumtion Författare: Bengtsson B-A., 1992. Kommentar: Avhandlingar 3, SLU, Inst. för ekonomi, Uppsala. Sid. 75-79, 82-87. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. Kompendium i räkenskapsanalys i mindre företag, särskilt lantbruk. SLU, JBT, Alnarp. Författare: Larsson J., 1994 Kommentar: Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  3. Kompendium i finansieringsanalys för mindre företag. SLU, JBT, Alnarp. Författare: Larsson J., 1998. Kommentar: Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  4. Finansieringsanalys för lantbruk. Aktuellt från Lantbruksuniversitet nr 302. Sveriges Lantbruksuniversitet, Uppsala Författare: Löfgren, N-Å. & Wålstedt, K. (1981). Kommentar: Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  5. Skatteregler för enskilda näringsidkare, Taxeringsår 2016. SKV 295, utgåva 20. Författare: Skatteverket, 2017. Kommentar: Kopiera och klistra in länken i din webbläsare: https://www.skatteverket.se/foretagochorganisationer/drivaforetag/enskildnaringsverksamhet.4.5c13cb6b1198121ee8580002518.html

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Försäljning av näringsfastighet, Broschyr SKV 313, utgåva 18 Författare: Skatteverket, 2018. Kommentar: Kopiera och klistra in länken i webbläsaren: https://www.skatteverket.se/download/18.41f1c61d16193087d7f51d9/1561379940220/forsaljning-av-naringsfastighet-skv313-utgava18.pdf

Tillhandahålles via kurshemsidan

  1. Strategier vid generationsskifte- ekonomiska implikationer för olika intressenter. Rapport nr. 162. Institutionen för ekonomi, SLU, Uppsala, 1-213. Författare: Stampe, O.& Wahn, A. (2008) Kommentar: Laddas ner från epsilon. Tillhandahålles via kurshemsidan.
  2. Measuring organizational growth: Issues, consequences and guidelines. Journal of Management. Författare: Weinzimmer, L.G., Nystrom, P.C., & Freeman, S.J. (1998). Kommentar: Sid. 24, 235–262. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  3. Lantbruksföretagets finansiering. Rapport nr 280, SLU, Inst. för ekonomi, Uppsala: Författare: Wåhlstedt K., 1987. Kommentar: Sid. 45-50. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  4. Räkenskapsanalys i lantbruksföretag, teorigenomgång och en praktisk handledning. Rapport nr 249, Sveriges Lantbruksuniversitet, Institutionen för ekonomi, Uppsala Författare: Ånebrink, I. (1985). Kommentar: Sid. 25-48, 64-81, 89-93, 95-129, 135-140. (Hela rapporten tillgänglig)

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. 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). Författare: Öhlmér, B. and Lönnstedt, L., 2004. Kommentar: Sid. 222-231.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. An exploration of profit measurement. Farm Management 9(8) Författare: Bright, G. (1997) Kommentar: Sid. 383-391. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. 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”. Författare: Öhlmér, B., 2007. Kommentar: Sid. 255-266 Kopiera länk och klistra in i webbläsaren: http://departments.agri.huji.ac.il/economics/gelb-main.html

Tillhandahålles via kurshemsidan

  1. Balanced Scorecard I Svensk Praktik. Kristianstads Boktryckeri AB, Kristianstad. Sid. Författare: Olve, N.G., Roy J. & Wetter M. (1999) Kommentar: 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)

Litteratur som köpes/lånas via t. ex. Bokhandel eller via internetföretag.

  1. A Green Lean Approach to global competition and climate change in the agricultural sector- A Swedish case study. Journal of Cleaner Production 2018 Författare: Barth, H., & Melin, M,(2018). Kommentar: Sid. 183 -192. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. Understanding farmers´ decision making processes and improving managerial assistance. Agricultural Economics 18 Författare: Brehmer, B., Olson, K. & Öhlmér, B. (1998). Kommentar: Sid. 273-290. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  3. Risk management and growth strategies for the farming family. Farm Management 10(1) Författare: Carroll, S. & Shadbolt, N. (1998). Kommentar: Sid. 23-31. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  4. Links between psychological factors and farmer decision making. Farm Management 9(5) Författare: Deary, I., Dent, B., Gibson, G., Grieve, B., McGregor, M., Morgan, O., Sutherland, A. & Willock, J. (1996). Kommentar: Sid. 228-239 Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  5. Arriving at the high-growth firm. Journal of Business Venturing, 18. Författare: Delmar, F., Davidsson, P., & Gartner, W. (2003). Kommentar: Sid. 189–216. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  6. Meeting Farmer´s training and development needs - New solutions to an old problem? Farm Management 9(12): Författare: Errington, A. & Nolan, J. (1998). Kommentar: Sid. 634-645 Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  7. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. Technovation 26: Författare: Fernandes, K-J., Raja, V., & Whalley, A., 2006. Kommentar: Sid. 623–634 Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  8. Styrning och kontroll vid små företag. Sveriges Lantbruksuniversitet, Institutionen för ekonomi. Författare: Fock, J. & Renborg, U. (1977). Kommentar: Kap 6.1-6.6. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  9. ELantbruket och konkurrenskraften. Rapport 2006:4. Författare: Ekman, S., Gullstrand, J. (2006). Kommentar: Sid 1-110. Livsmedelsekonomiska institutet., Lund.

Kompletterande litteratur, erhålles på annat vis

  1. Putting balanced scorecard to work. Norton Harvard Business Review September-October 1993, Författare: Kaplan, R.S., & Norton, D.P., 1993. Kommentar: Sid. 134-142. Kompletterande litteratur, erhålles på annat vis

Kopiera och klistra in länken i en webbläsare: https://hbr.org/1993/09/putting-the-balanced-scorecard-to-work

  1. Företagets tillväxt. Aktuellt från Lantbrukshögskolan nr 142. Sveriges Lantbruksuniversitet, Uppsala Författare: Karlsson, H. & Renborg, U. (1969). Kommentar: Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. Kompendium i bidragskalkylering. Sveriges Lantbruksuniversitet, Institutionen för ekonomi, Uppsala Författare: Liljegren Y., Nilsson E. & Söderberg L. (1983) Kommentar: Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  3. Organic and Acquisitive Growth: Re-examining, Testing and Extending Penrose’s Growth Theory. Journal of Management Studies 48:(1) Författare: Lockett, A., Wiklund, J., Davidsson, P & Girma, S.( 2011). Kommentar: Sid. 48-74.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. 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. Författare: Lund, M., & Noell, C., (2002). Kommentar: Sid. 187-204.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Business Management - with applications to farms and other businesses. Sveriges Lantbruksuniversitet, Institutionen för ekonomi, småskriftsserien 114. Författare: Lunneryd, D., Göransson, B. & Öhlmér, B. (2000). Kommentar: Kap 1,4 och 7.

Tillhandahålles via kurshemsidan.

  1. Lean in Swedish agriculture: strategic and operational persepctives. Production Planning and Control, 29(10) Författare: Melin, M, & Barth, H.(2018). Kommentar: Sid. 845- 855.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Measuring the success of Finnish family farms. Acta Agriculturae Scandinavica, Section C — Food Economics, 6 (3-4) Författare: Mäkinen, H., Rantamäki-Lathinen, L., Ytlätalo, M., & Vehkamäki, S., 2009 Kommentar: Sid. 185-196.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Do they come back again? The symmetry and reversibility of off-farm employment. European Review of Agricultural Economics 24(1) Författare: Weis, C. (1997). Kommentar: Sid. 65-84.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. 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) Författare: Öhlmér, B. and Lönnstedt, L., 2004. Kommentar: Sid. 222-231.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Predicting financial stress in the farm businesses. European Review of Agricultural Economics 25(1): Författare: Franks, J. (1998). Kommentar: Sid. 31-52. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. Farm Cooperation to Improve Sustainability. AMBIO A Journal of the Human Environment. vol XXXIV , nr 4-5, Författare: Andersson, H., Larsén, K., Lagerkvist, C-J., Andersson, C., Blad, F., Samuelsson, J. & Skargren, P. ( 2005) Kommentar: Sid. 383-387.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. AP reform and the rebalancing of support for cereals and oilseeds: a farm-level analysis. European Review of Agricultural Economics 28(2) Författare: Ackrill, R.W., Gibbons J.M. & Ramsden S.J. (2001) Kommentar: Sid. 207-226.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Mathematical programming for economic analysis in agriculture, Macmillan Publishing Company, New York. Författare: Hazel, P.B.R, Norton, R. D. 1986 Kommentar: Kap 5

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. Applied Mathematical Programming using Algebraic Systems, Författare: McCarl, B. A. and T. H. Spreen, Kommentar: Kopiera och klistra in i en webbläsare: http://agecon2.tamu.edu/people/faculty/mccarl-bruce/books.htm

Kap 2, kap 5 (nedladdas från nätet)

Kompletterande litteratur, erhålles på annat vis

  1. Fastighetsvärdering, Grundläggande teori och praktisk värdering Författare: LMV 2010:8 Kommentar: ca 520- 650 kr beroende på försäljningskanal.

Litteratur som köpes/lånas via t. ex. Bokhandel eller via internetföretag.


1) Fastighetsvärdering, Exempelsamling __Författare:__ LMV 2006:13 __Kommentar:__ ca 300 kr.

Litteratur som köpes/lånas via t. ex. Bokhandel eller via internetföretag.

  1. Markåtkomst och ersättning, Norstedt Juridik. Författare: Sjödin, Eije. Ekbäck, Peter. Kalbro, Thomas. Norell, Leif, 2016 ISBN: 9789129207610 Kommentar: 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.

  1. How can farmer managerial capacity contribute to improved farm performance? –A study of dairy farms in Sweden. Food Economics- Acta Agriculturae Scandinavica, 2008(5) Författare: Hansson, H. (2008). Kommentar: Sid. 44 -61. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  2. Företagets lönsamhet, finansiering och tillväxt, Mål, samband och mätmetoder. Författare: Johansson S-E., 1995 Kommentar: Studentlitteratur, Lund. Sid. 24-34. Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  3. Differential human capital investments and the choice of successor in family farms. Amer. J. Agr. Econ Författare: Kimhi A., 1995. Kommentar: Sid. 719-724 Del i Kompendier som köps i Ultunabutiken/ Servicecenter
  4. Taxes, inflation and financing – the rate of return to capital for the agricultural firm . European Review of Agricultural Economics, 23. Författare: Lagerkvist, C-J & Andersson, H. (1996) Kommentar: Sid. 437 -454.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

  1. How much debt can a farm carry? FarmdocDAILY, Department of Agricultural and Consumer Economics, University of Illinois Urbana-Champaign, Författare: Langemaier, M. (2019). Kommentar: Sida 1-4.

Del i Kompendier som köps i Ultunabutiken/ Servicecenter

Course facts

The course is offered as an independent course: Yes Tuition fee: Tuition fee only for non-EU/EEA/Switzerland citizens: 26165 SEK Cycle: Bachelor’s level (G2F)
Subject: Agricultural Science Business Administration
Course code: FÖ0373 Application code: SLU-30190 Location: Uppsala Distance course: No Language: Swedish Responsible department: Department of Economics Pace: 100%