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Book Reviews: 4gricultural Systems
Book Reviews: 4gricultural Systems
Book Reviews: 4gricultural Systems
Book Reviews
In another respect, the authors are much less successful. They pay lip-
service to current fashion by claiming that the whole text is based on a
"systems approach' to the subject, arguing that it is 'implicit' throughout,
even though the concept of'a system' is not introduced until page 667, and
this in a chapter previously designated suitable for an advanced course
rather than beginners. As Dalton (1983) has shown, the systems
perspective can provide a useful framework within which to examine farm
management, and the authors of this book miss a valuable opportunity in
not establishing this framework earlier in the book. More specifically, the
omission of any discussion of the role of systems simulation in farm
management is striking in a book which claims to adopt a systems
approach.
The format of the book is established in Chapter 1 where, having
considered the variety of goals that the farmer might be seeking to attain,
the authors describe the three functions of management--planning,
implementation and control--and the three areas--production, market-
ing and finance--where they are carried out. This chapter also lives up to
the authors" claim to adopt a wider perspective by emphasising that farms
are predominantly family businesses (a point which receives too little
attention in British farm management circles) and discussing the
implications of the family-firm life cycle for management of the business.
The next chapter with its admirably clear but concise description of the
income statement, the balance sheet and the cash flow statement makes
the student aware of some of the principal accounting terms that will be
used throughout the remainder of the book.
The four chapters on planning that follow are the clearest example of
the authors' efforts to integrate principle with procedure. A chapter on
~Enterprise Budgets: Economic Concepts' (covering factor:product and
factor:factor relationships) is followed by another on ~Enterprise
Budgets: Computational Procedures' while a chapter on 'Economic
Concepts for Whole-Farm Planning' (covering product:product re-
lationships) is followed by another on 'Computational Procedures for
Whole-Farm Planning'. Each individual chapter is thoughtfully struc-
tured and well written, most new terms being clearly defined as they arise.
The author of the chapters on production economics succeeds in his
attempt to illustrate the theory with reasonably realistic examples drawn
from the farm. But, possibly because they are written by different authors
(or else because accounting practice is not as consistent with economic
theory as the authors would have us believe?) they are not as closely
Book reviews 63
REFERENCE
Dalton, G. (1983). Managing Agricultural Systems, Applied Science Publishers,
London.
Andrew Errington