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Understanding Budgets and the Budgeting Process

Product Details
CIS 945
Pub. Date: 1992
Last Reviewed: 2015

Online Only

View it now (PDF) >

The four type of budgets most commonly used by agricultural producers are whole farm, partial, cash flow, and enterprise. This publication discusses the various aspects of an enterprise budget including 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