Planering : fallstudie av en mjölkgård

Abstract: The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it's also a reminder of your personal goals. In the model I have used a dairyfarm as a case. The farm consists of 150 ha which are shared in 35 ha forest the rest is crop production and pasture. The owners of the farm are two and brothers at the age of 35-40. The model shows the economic situation of the farm and how it might change depending on their upcoming investments in a new barn and a choppertrailer. Besides that I present important information from the farm to use in the balanced scorecard. For example it is different strategies in production and crises. In the discussion I give my own thoughts of the model´s information. For example it´s overproduction of milk in Europe and the milkprice is decreasing. Still the farmer says that their result is the same as before, why is that? Is it really necessary to buy own machinery when the trend within farming is to share machinery and use machinery contractors? In the enclosures is the five year budgetsimulation in which the numbers are taken from the closure books of 2003. During 2005 they want to build a cattlebarn and the cost is 2 milion SEK. During 2005 they want to buy a choppertrailer and the cost is 0,55 milion SEK. Their payback-ability during the scenario is good and there is a positive trend of their financial strength.