手法を比較

	Enterprise Budgeting	Gross Margin Analysis
分野	Food Agriculture Studies	Food Agriculture Studies
系統	Process / pipeline	Process / pipeline
提唱年	1984	1979
提唱者	Farm management tradition (Kay, Edwards & Duffy; Boehlje & Eidman)	C. S. Barnard & J. S. Nix (farm planning tradition)
種類	Full-cost enterprise budgeting pipeline with per-unit cost of production	Enterprise margin pipeline (output minus variable costs)
原典	Kay, R. D., Edwards, W. M., & Duffy, P. A. (2020). Farm Management (9th ed.). New York: McGraw-Hill Education. ISBN: 9781259837463	Barnard, C. S., & Nix, J. S. (1979). Farm Planning and Control (2nd ed.). Cambridge: Cambridge University Press. ISBN: 9780521296045
別名	Enterprise Budget, Crop and Livestock Budget, Cost of Production Budget, Full-Cost Enterprise Analysis	Enterprise Gross Margin, Gross Margin Budgeting, Contribution Margin Analysis (Farm), Variable-Cost Margin Analysis
関連	3	3
概要	An enterprise budget is a complete, per-unit projection of the revenues and costs of a single farm enterprise — a crop per hectare, a class of livestock per head — that, unlike a gross margin, accounts for both variable and fixed costs to arrive at net return and the full cost of production. Standard in farm management texts such as Kay, Edwards, and Duffy and Boehlje and Eidman, enterprise budgeting forces every claim on the enterprise's resources to be priced: not just seed and fertiliser, but depreciation, interest, land charge, and overhead. The headline outputs are net return per unit and the unit cost of production, the break-even price and yield that tell a manager what it really takes for the enterprise to pay its way.	Gross margin analysis is the workhorse of farm management planning: for each enterprise on a farm it computes the gross margin — gross output minus the variable costs directly attributable to that enterprise — usually expressed per hectare, per head, or per activity unit. Rooted in the British farm-planning tradition of Barnard and Nix and a fixture of standard farm management texts, the gross margin deliberately stops short of fixed and overhead costs. That makes it the natural currency for comparing enterprises and planning the farm: because fixed costs are largely common to all enterprises in the short run, ranking and combining enterprises by their gross margins per unit of the scarce resource is the quickest route to a more profitable farm plan.