Budgetering inom lammproduktion : en jämförelse mellan lammproducenter och Agriwisesstandardkalkyl

Sammanfattning: For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period. However, the standard spreadsheet provided by Agriwise shows that there is noprofitability in lamb production. Yet both the demand for lamb, and the number of lambproducers, has increased in recent years. In the following essay, we will analyze if thestandard calculus provided by Agriwise conforms to the actual revenues and costs that lambproducers have in reality. We interviewed three lamb producers and compared their budgetfigures to the standard calculus of Agriwise. Based on this comparative analysis, we could seethat the Agriwise standard calculation was different from the reality of the three lambproducers used in this study. Furthermore, we will suggest improvements for both Agriwiseand lamb producers.