ISHS Acta Horticulturae 184: I International Symposium on Computer Modelling in Fruit Research and Orchard Management
ECONOMIC ANALYSIS OF DIFFERENT COST AND RETURN STREAMS IN FRUIT CROPS |
| Author: | R.C. Funt |
| Abstract:
The internal rate of return (IRR) analysis is a discounted cash flow method used to compare cost and return streams over the expected life of fruit crops. It is particularly useful where annual cost and returns occur at different volumes in different years. This analysis requires a large data base of accurate measures of inputs to be effective in management decisions. However, its major value in management planning is estimating an affordable rate of interest on borrowed money and establishing an estimated price especially for pick-your-own marketing. | |
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