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Gewählte Master / Diploma Thesis:

Herbert Pfabigan (2008): Beurteilung der Anwendbarkeit von Kennzahlen für landwirtschaftliche Familienbetriebe anhand eines Beispielbetriebes.
Master / Diploma Thesis, BOKU-Universität für Bodenkultur, pp 100. UB BOKU obvsg FullText

Data Source: ZID Abstracts
One of the main objectives of this diploma thesis is to analyse the applicability from different business ratios for typically Austrian family farms. There should not only be used classical ratios such as the return on equity, there should be also checked up what kind of ratios, also ones without any economic background, could be useful for those farms because of their production program. Due to the fact that the farm manager has to handle a lot of other workings besides the management, the range of the used ratios and the time which is needed should not get out of line. Another problem which is discussed at this document is the fact that the main numbers of the ratios which can be found in the economic literature are based on annual balance sheets. The current situation in the Austrian agriculture is like that most of the farms do not have an annual balance sheet because it is not demanded by law. So there have to be found other ways to get the data which are needed for the evaluation of the ratios. In the case of the profit and the cash flow there is the possibility to derive them from the sum of the contribution margin of all products. For most of the other figures there is a valuation of the assets necessary. After the calculation is done the analysis of the results has to take place. Especially the target-performance comparison and the comparison of time seem to be convenient. A comparison among different farms is not possible because of unavailable comparative data. Nevertheless by using the target-performance comparison and the comparison of time, it is possible to know enough about the key performance data of the company. The economic ratios are not able to cover qualitative criteria. This should be kept clearly in mind when analysing the results.

Beurteilende(r): Breuer Guenter

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