Record-keeping with Accrual and 企业会计

No one that I know (other than some accountants) actually likes to keep records.  Even fewer people actually like to file, sort, and organize records.  我是说，为什么鞋盒不够好?!   鞋盒是个不错的开始, but your record system should allow you to access the information that you need in a timely and accurate manner, 以你需要的形式.  The information in your records can be a GREAT help to you in making management decisions and analyzing your operation.

Your record system should help you gather useful information related to:

• 法律问题
  • 的行为, 标题, 合同, 规章制度, 许可证, 认证, 过渡计划, 房地产计划, 购买/出售协议, 伙伴关系协定, 劳工政策/手册
• 生产问题
  • 杀虫剂的使用, 群健康, 营养, 遗传学和育种, 牛的库存, 饲料库存, 供应库存, 作物产量, 土壤测试/调查, 客户名单, 供应商列表
• 财务问题
  • 资产负债表、损益表(P&L), cash flow budgets, enterprise budgets, accounts payable/receivable, break-even prices & 收益率, 保险政策, 债务文件, 还款时间表, 财务比率分析, 退休 & 投资报表
• 个人问题
  • 遗嘱, 授权书, 预先医疗指示, 紧急联系人, 所得税记录, 信用卡记录, 家庭记录, 出生证明, 护照, 社会保障卡
• 信用记录

Farms and small businesses should try to incorporate 2 main features into their record systems:

权责发生制会计

This is a much more accurate method of recording incomes and expenses.  It only requires beginning and ending balance sheets – which you should already be preparing!  Most agricultural lenders prefer to make their analyses using accrual accounting or accrual-adjusted accounting.  This helps them to get a clearer picture of the actual profitability of the operation – basically, it removes the impact on profitability from tax moves that are common with cash-based accounting systems (prepaid expenses, 应收账款积累, 等.).

企业会计

这对管理者来说非常重要!  It is a method of allocating incomes and expenses directly to the appropriate enterprise (corn, 干草, 牛/小腿, 等.) rather than just recording totals for the entire farm.  This allows managers to see the profitability of each aspect of their farm or business.  It also allows them to calculate breakeven prices and 收益率 for each enterprise.  Enterprise accounting is one of the most powerful tools available to managers!

Well, an organized record keeping system can be your best friend over time.  But it’s one of those friendships that you really have to work on for it to last.  It takes time, practice, discipline, and consistency.  It takes a little trial and error to figure out what works for you and what doesn’t.   Here are a few tips to help you develop a usable, accurate, not-too-time-consuming record system.

Consult with an accountant who has experience with agricultural or small business operations to set up your system properly before you get too busy.  Get the accountant’s recommendations on setting up an efficient system that will meet your needs.  It’s much better to do it correctly the first time rather than having to go back to correct your mistakes, 或者更糟, 根据不正确的信息做出决定.

• Find a system that you like and understand, AND are willing to use consistently.  If you don’t like the system or don’t understand it, you won’t use it – and you’ve just wasted valuable time and effort.
• 从简单开始，逐渐完善你的系统.  This means that you should start with a system that covers the absolute minimum requirements for your operation.  一旦你适应了这个系统, slowly improve it to get more useful information from your records.  Do NOT try to implement a comprehensive system right away – it’s too intimidating and you will make too many mistakes.  保持简单! 
• Assign the record keeping responsibility to one person in your operation.  This helps to keep things from falling through the cracks.  It also cuts down on inconsistency, redundancy, and common errors.  然而, EVERYONE in the operation needs to work with this “record keeper” to be sure he/she gets the information needed, 以我们需要的方式, 及时地.  相信我，这会减少大家的头痛!
• Look at your record system as a management tool rather than a “must-do” for taxes and lenders.  There is an ocean of powerful information sitting in your existing records that can help you make more-informed decisions.   It can help you determine: where you are making money and where you are losing money; the minimum price you need to receive to cover your costs; your financial strengths & weaknesses; potential problems you may be facing, 等. 

Your record keeping system can provide you with invaluable information that will help you become a better manager.  Try not to treat it as a necessary evil – instead, treat it with the same seriousness as you do with production planning for your crops and livestock.  It may not seem like a lot of fun when you are putting the records into the system, but you will have a blast using the information that is sitting in your records!

这篇文章是由Dr. Alex White, Adjunct Professor – Dairy Science at Virginia Tech.  你可以联系博士。. White发邮件至 axwhite@vt.edu.