Abstract
The fandamentals to build viable farms are to understand the atructure of profit & loss and income & outgo constantly and to move to the decision-making and action programs of management.
(1) The structure of profit and loss is understood, on the basis of a profit and loss statement, by the break-even point and a distribution ratio, which are useful informations to management of profit and loss.
(2) Farming works properly by management of profit & loss and cash management. Therefore, understanding the break-even point and well-balanced income and outgo as a cash flow enables to control the profit and surplus and loss and deficit, which thus leads to measures for viable farms.
