Farm Management and Medium-Run Planning
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
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 kurs görs i Ladok mellan 2024-01-01–2024-01-15. 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.
Har du antagits till kursen med villkor behöver du skicka din meritlista till kursledaren som avgör om du får registreras. Gör detta så snart som möjligt då granskning kan ta några dagar.
Särskilt studiestöd
Har du behov av särskilt stöd för undervisning ska du informera kursledaren om det redan vid kursstart så att eventuella särskilda arrangemang kan ordnas. Vid examination behöver du följa instruktionerna i anmälan i Ladok för att anmäla extra stöd. Anmälan för extra stöd inför tentamen stänger 15 arbetsdagar före tentamensdagen.
Avbrott på kurs Om du avbryter kursen skall du meddela utbildningsadministrationen på econ-edu@slu.se som i sin tur meddelar kursledaren och lägger in ett avbrott i Ladok efter studentens godkännande. Du kan själv anmäla tidigt avbrott (inom 3 veckor efter kursstart) via Ladok Student på studentwebben.
Tentamina
Du behöver anmälda dig till tentamina i Ladok. Anmälan stänger 10 vardagar före tentamensdagen. Det är inte möjligt med efteranmälningar. Du finner din anonymitetskod i Ladok Student.
På onsdagar kl 12:30-14:30 har vi tentautlämning på institutionen (Ulls hus, plan 4). Du behöver ha med dig din legitimation för detta.
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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
FÖ0373-30320 - 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 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 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 AdministrationEducation 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
LITTERATURLISTA, FÖ0373, vt 2024
Lantbruksvetenskap
Fogelfors, H (red). (2023) Vår mat - Odling av åker- och trädgårdsgrödor i ett klimat under förändring. Studentlitteratur, Lund. (äldre upplagor fungerar)
Kurskompendium tillhandahållet av kursledningen
*Referenslitteratur på biblioteket: *
Ewing, K. (2011). Grisar. Natur & Kultur
Hessle,A. & A. Jamiesson (2020) Nötkött. Vulkan
Nilsson, M. (2021) Mjölkkor. Bookea
Sjödin, E et al (2008) Får. Natur & Kultur.
** 1 Räkenskapsanalys och Beskattning**
Kurskompendium tillhandahållet av kursledningen
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
- Kalkylering, driftsplanering och företagsledning
Länkar och artiklar tillhandahålls via Canvas och kurskompendium
3. Optimering
Länkar och artiklar tillhandahålls via Canvas och kurskompendium
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.