303232 (v.2) Agribusiness Systems 102

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Area:	Muresk Institute
Contact Hours:	5.0
Credits:	25.0
Lecture:	1 x 2 Hours Weekly
Tutorial:	1 x 3 Hours Weekly
Management theory and the management cycle. Internal production environment and systems. The nature and use of management budgeting and accounting techniques. Stock reconciliations, horticultural crop rotations, stocking and movement from hatchery to grow out ponds. Inventories, capital items, depreciation, loans, interest. Gross margin and profit calculation, income and expenditure, cash flow, assets, liabilities and equity. Development, year in year out (YIYO), partial and parametric budgets. Cash control and recording systems. Production economics.