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Caldwell, John. |
This bulletin is the first in a series of bulletins addressing financial performance of farms. Two measures of financial performance are highlighted: the current return on assets and the return on equity based on the annual return from day-to-day business of farming for various farm types. Both measures are calculated on the historical cost of the assets as opposed to market value. The returns to assets and equity are provided over a ten year period, 1997-2006, for beef, hog, poultry, dairy, grains and oilseeds, potato, greenhouse, and fruit and vegetable farms. |
Tipo: Report |
Palavras-chave: Rate of Return; Return on assets; Return on Equity; Historical Cost; Agribusiness; Agricultural Finance; Farm Management; Financial Economics. |
Ano: 2009 |
URL: http://purl.umn.edu/52049 |
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Caldwell, John; Culver, David. |
The percentage of farmers who are approaching retirement age is increasing. The census of agriculture shows that in 2001 there were a larger percentage of farmers over 55 years of age than was the case in the previous censuses. The transferring of the assets held by these farmers to the next generation has important policy implications for the structure of Canadian agriculture. It also raises several policy questions for future research. Using data from 2005 Farm Financial Survey this paper examines the transfer of assets for both one and multi-generation farms. We have identified 73,900 farms where the oldest operator is 55 or older. Of these farmers 18,800 are operated by more than one generation of farmers. In the case of these farms the next... |
Tipo: Conference Paper or Presentation |
Palavras-chave: Farm Management. |
Ano: 2007 |
URL: http://purl.umn.edu/10248 |
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