手法を比較

	Partial Budget Analysis	Gross Margin Analysis
分野	Food Agriculture Studies	Food Agriculture Studies
系統	Process / pipeline	Process / pipeline
提唱年	1988	1979
提唱者	CIMMYT Economics Program	C. S. Barnard & J. S. Nix (farm planning tradition)
種類	Marginal partial-budgeting pipeline for a single farm change	Enterprise margin pipeline (output minus variable costs)
原典	CIMMYT Economics Program. (1988). From Agronomic Data to Farmer Recommendations: An Economics Training Manual (Completely Revised Edition). Mexico, D.F.: International Maize and Wheat Improvement Center (CIMMYT). ISBN: 9789686127188	Barnard, C. S., & Nix, J. S. (1979). Farm Planning and Control (2nd ed.). Cambridge: Cambridge University Press. ISBN: 9780521296045
別名	Partial Budgeting, Farm Partial Budget, Marginal Budget Analysis, CIMMYT Partial Budget	Enterprise Gross Margin, Gross Margin Budgeting, Contribution Margin Analysis (Farm), Variable-Cost Margin Analysis
関連	3	3
概要	Partial budget analysis is a marginal method of farm management economics that evaluates the profitability of a single, well-defined change to a farm plan — adopting a new variety, adding an irrigation, switching a feed ration — without rebuilding the whole-farm budget. Codified for agronomic recommendation work in the CIMMYT Economics Program's 1988 manual From Agronomic Data to Farmer Recommendations, it rests on a simple insight: only the costs and revenues that actually change need to be counted. The analyst arranges those changes into four cells — added revenue and reduced costs on the positive side, reduced revenue and added costs on the negative side — and the net of the two columns is the change in profit attributable to the change alone.	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.