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UI Extension Publications and Multimedia

Understanding Budgets and the Budgeting Process

Product Details
CIS 945
Pub. Date: 1992
Last Reviewed: 2020

Online Only

View it now (PDF) >

Budgeting is crucial to a business’ success. This publication helps you navigate this often intimidating task by discussing the four budget types most commonly used by agricultural producers (whole farm, partial, cash flow, and enterprise). Because of its importance in creating the other budgets, the enterprise budget is spotlighted, with particular attention to variable costs, establishment costs, budget interpretations, use of the budget, breakeven analysis, and sensitivity analysis.

Author: Robert Smathers

6 pages


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University of Idaho Extension


Physical Address:
E. J. Iddings Agricultural Science Laboratory, Room 10
606 S Rayburn St

Mailing Address:
875 Perimeter Drive MS 2332
Moscow, ID 83844-2332

Phone: 208-885-7982

Fax: 208-885-9046



Barbara Petty