手法を比較

	Enterprise Budgeting	Land Equivalent Ratio
分野	Food Agriculture Studies	Food Agriculture Studies
系統	Process / pipeline	Process / pipeline
提唱年	1984	1980
提唱者	Farm management tradition (Kay, Edwards & Duffy; Boehlje & Eidman)	Roger Mead & Roger W. Willey
種類	Full-cost enterprise budgeting pipeline with per-unit cost of production	Descriptive index of relative land productivity
原典	Kay, R. D., Edwards, W. M., & Duffy, P. A. (2020). Farm Management (9th ed.). New York: McGraw-Hill Education. ISBN: 9781259837463	Mead, R., & Willey, R. W. (1980). The Concept of a 'Land Equivalent Ratio' and Advantages in Yields from Intercropping. Experimental Agriculture, 16(3), 217-228.
別名	Enterprise Budget, Crop and Livestock Budget, Cost of Production Budget, Full-Cost Enterprise Analysis	LER, Relative Yield Total, Land Equivalent Coefficient, Intercropping Land-Use Efficiency
関連	3	4
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.	The land equivalent ratio (LER) is the standard index for judging whether intercropping — growing two or more crops together on the same land — uses land more efficiently than growing each crop separately. Formalized by Roger Mead and Roger Willey in 1980, the LER expresses how much land would be required under sole cropping to produce the yields achieved by one unit of intercropped land. It is computed by dividing each component crop's intercrop yield by its sole-crop yield and summing these partial ratios across all components. An LER greater than one means the intercrop is more land-efficient than the corresponding sole crops, and the amount above one quantifies the land saved, giving agronomists a simple, interpretable, and widely used measure of the biological advantage of mixed cropping.