Agricultural Information Research
Online ISSN : 1881-5219
Print ISSN : 0916-9482
ISSN-L : 0916-9482
 
An Improved Budget Management System for Agriculture
-Applied to Cash Flow Sheets and Matrix Formulation Of Accounting Sheets-
Naomi Sakuramoto
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JOURNAL FREE ACCESS

2001 Volume 10 Issue 2 Pages 91-104

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Abstract

Specific software has been designed for farmers to undertake practical budget management on personal computers. This system was designed using Microsoft Visual Basic Ver 6.0 operationg under a 32 bit Microsoft OS. This is the standard OS for personal computers to work with this kind of software.
This system creates budget sheets for budget management, saving farmers time and trouble. which is the principal merit of this software. In non-agricultural business, cash flow sheets are commonly used. In this paper, the budget management software is applied to cash flow sheet and Matrix Formulation of Accounting Sheets, to make then accessible to small farmers.
Matrix Formulation of Accounting Sheets are very detailed; therefore it takes a lot of effort to make them, and even more time and energy to analyze the information. With this software these troubles are reduced. It is used to make two cash-flow sheets (one is for the existing budget and the other is for planning future budget) by automatically recounting bookkeeping data. By doing this farmers will avoid cumbersome procedures for budget management. The software developed reduces the size of the matrix, facilitates navigation, and performs complicated calculations, in order to help farmers with the analysis. For cash flow sheets, an additional feature has been added in order to separate agriculture activities from non-agriculture activities.

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© 2001 Japanese Society of Agricultural Informatics
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