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The accounting system of the Farm Management Service Laboratory of Western Australia is discussed. As a point of reference it uses the system approved by the National Workshop on Standardization of Terminology and Procedures in Farm Management Accounting in Australia. The Laboratory's system is...
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This paper discusses accuracy of recording, allocating and valuing in the context of comparisons between farms of efficiency ratios and gross margins. Some experiments were conducted to investigate the effects on rank orderings of livestock gross margins of (i) different allocations of failures...
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