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The Citizen, 1986-03-19, Page 16PAGE 16. THE CITIZEN, WEDNESDAY, MARCH 19, 1986. Cash flow forecasts essentia! in modern farming BY BRIAN HALL FARM MANAGEMENT SPECIALIST FOR HURON-O.M.A.F. To operate successfully, today’s producer must have a good knowledge of production practices that will net him higher returns. Farmers must also draw on another important skill, the ability to manage the large amounts of money which flow through the farm and family accounts. Likely you’ve been asked by your lender for a cash flow statement. Your banker has recognized that failure to plan is planning for failure. At one time, we could borrow on what we had invested in the farm. This is called your equity. But I’ve seen farms wtih nearly 100 per cent equity that were losing money. I’ve also seen farms with a low equity, that were making a profit. • Why is Cash Flow Manage­ ment Important? Managing your money is a lot like using the road map. When Dad packs up the family and pulls out of the driveway on a vacation trip, up to date information on distances, routes, facilities should be on hand. If not, Mom and the kids may be headed for some unexpected surprises during the trip. Poor cash flow planning in farming can yield similar results. Whatever the goal, things will go a lot smoother when the course for McKillop appoints consultants for waste site study McKillop Township council at its meeting March 4 took the first step toward a new municipal waste disposal sight. Council passed a motion ap­ pointing Conestoga-Rovers and Associates Limited as consulting engineers to investigate the McIl­ wain land for the purpose of a waste disposal site. In other business, council ap­ proved a program of road expendi­ tures of $630,000 for the year and the council also requested a supplementary allocation from the Ministry of Tran sport and Com­ munications of $130,000 for the Roxboro bridge and $120,000 for renovations and addition to the existing municipal garage. Council accepted the tender of Donegan’s Haulage Ltd., lowest of three tenders received, to supply, crush, haul and spread gravel at a cost of $2.22 per Imperial ton for a total cost of $62,160. The council voted to concur with a letter from the council of the town of Clinton objecting to the size of the salary increases awarded to the heads of departments of Huron county council and asking the county council to set aside the second ar.'d third years of the agreement and renegotiate. Court of revision was held on the Barron Municipal Drain, the B Drain of the Nash Municipal Drain and the Higgerson-Ryan Munici­ pal Drains. There were no appeals or landowners present for the first twodrains and .he by-laws we re passed. On the Higgerson-Ryan drains, Gerald Ryan, Russell Smith, Ben Nyland, Frank Nolan and Ken Ryan were present. Ken Ryan requested that the excavated material be placed on the northeast side of the drain on his property. Russell Smith recommended that repairs be made to the culvert and catch basin on Perth County Road No. 10, Lot35, Concession5, Logan township. The engineer, William Dietrich, will contact the Perth County Engineer concerning the repairs. Ben Nyland questioned the replacement of the culvert on his property. Mr. Deitrich advised that the existing culvert was undersized and not deep enough. He also indicated Mr. Nylands benefit assessment includes the cost of replacing the culvert. Appointments to the McKillop Township Recreation Parks and Community Centre Board for the year were made. Those appointed were: Roy Gingerich. Brian Murr­ ay, Brian Pryce. Donald Dodds, Bruce Whitmore, Brian Campbell, and John George. Reeve Marie Hicknell and Coun­ cillor Brian Campbell reported on their attendance at the annual meeting of the Ausable-Bayfield Conservation Authority at which Reeve Hicknell was appointed to the Personnel Finance Committee. Brenda McIntosh, vice-presi­ dent of the Huron County Federa­ tion of Agriculture and William Murray, McKillop representative, were present to report to council on the activities of the Federation and report that canvassing for new members will commence this month. The pair also thanked council for past support and requested consideration be given to increasing the grant. the farm is planned ahead of time and progress marked along the way. • Who Needs Cash Flow Plann­ ing? Any business which handles the amount of money that a farm does, must plan their moves carefully. Whether you are a dairy producer receiving regular income or a cash crop producer, the time you spend preparing a cash flow is time well spent. For the producer who has reached a high level of equity, cash flow management is the key to timing buying and selling deci­ sions to squeeze the most profit from his investment. For a younger farmer, sound cash flow management is even more critical. Wise allocation of a limited amount of credit in the face of soaringcapital requirements will speed your growth into a more stable productive operation. • What Can a Cash Flow Tell You? Lenders use the cash flow to time debt payments, determine the feasibility of your farm plan for the coming year and calculate the level of operating credit required. For the producer, they will be able to time when seed, fertilizer, and sprays, land rent can be paid, along with payables, and when cattle or hog purchases should be made. The cash flow also allows you to better plan your sales of grain. One of the biggest advantages of the cash flow, is for the farmer to forsee problems or opportunities developing early. To check pro­ gress, farmers should compare the actual income and expenses at the end of each month with their projections. Ask yourself “if in­ come or expenses are lower or higher thanexpected, how can I make adjustments?” Perhaps in­ ventories can be adjusted eliminate potential financial stress. Another alternative for the distressed operator, is in rearrang­ ing existing debt and schedule debt repayment to coincide with later sales. This gives the lender the peace of mind of knowing the farmer is operating in a business like way and avoids surprises for the farmer at year end. With the cash flow, producers can look and gain some insight into the causes of changes in produc­ tion. The same with dairy farmers - on the first of the month, they can look at their net profits and see what happens when the price of protein goes up. FARM MANAGEMENT ANALYSIS PROJECT Farming is a changing scene. New crop varieties, advanced production practices, new technol­ ogies, changing markets are a challenge to your farm operation. In the 1980’s farmers are feeling the strain of a faultering economy that has resulted in higher input costs, volatile prices for your product, higher interest rates, stabilized or declining farm values. Farmers are adjusting to this challenge by keeping accurate farm records and using these in planning ahead in making import­ ant decisions on the farm. A nu mber of farmers from across Ontario have been taking advant­ age of the Ontario Farm Manage­ ment Analysis Project carried out by the Ontario Ministry of Agricul­ ture and Food. The project provides an indivi­ dual analysis of farm records to a farmer. Theanalysisthefarmer to receives is a useful tool in managing his business affairs. Along with an individual farm analysis, the farmer also receives a summary report for farms across Ontario with a similar main enterprise (example, dairy, cash crop, farrow to finish). Copies of the 1984 report are available from the Agricultural Office on request. As an example of the type of information provided in 1985, Dennis Martin summarized records of dairy farmers in Huron County. Thefinancial summary was an opportunity for dairy producers to identify strengths and weaknesses within their operation. Since purchased feeds can be influenced so much by the quality and quantity of homegrown feeds, the major emphasis of the summ­ ary was placed on the expense. The cost of purchased protein per cow varied from $138 for dairy produc­ ers on a hay, haylage and corn silage program to $173 per cow for producers on a hay and corn silage program. The results also showed that most herds were over fed protein, however, it was also clear that it did pay to feed for high production. Similarly, with other types of enterprisesproducerscan com­ pare their farms to others but more importantly can look at the strengths of their business and areas where the business can be strengthened. DISPLAYS 1986 EVERYONE WELCOME Crop Information Meeting Thursday, March 20 ’86 Brindley Auction Centre (% ml L of Dungannon) DOORS OPEN AT 1030 aun. W.G.T. BROKERAGE GUEST SPEAKERS 11:30 A.M. - FARM INCOME STABILIZATION - How’s It work? Brian Hall OMAF 12:00 P.M. MARKET UPDATE- Corn, Soys - Norma Vlasshaert White & Coloured Beans - Doug Hope LUNCH 2:00 P.M. - CORN MOULD PROBLEMS IN 1985 John Heard - Solis & Crops specialist 2:30 P.M. - HYLAND SEEDS - What’s New for 1986? Don Littlejohns - Director of Research, Hyland Seeds 3:00 P.M. <* SPILLS BILL - What It means to the Ontario Farmer? Bruce Lobb. Ministry of Environment 3:30 P.M. - ROSS DAILY - HOST OF CFPL-TV’S “This Business of Farming” RSVP WEDNESDAY, MARCH 19 So arrangements can be made for lunch and seating REPRESENTATIVES OF MAJOR CHEMICAL COMPANIES; CIBA GEIGY; MONSANTO; CHIPMAN; PFIZER; HOECHST; VELSICOL;BASF; CHEMAGRO; ELANCO; UNIROYAL ; NITRAGIN; C.I.L.; DUPONT CYNAMIDE • O.M.A.F. •MAITLAND VALLEY CONSERVATION AUTHORITY •HYLAND SEEDS •MINISTRY OF ENVIRONMENT PORT ALBERT 529-7901