Financial analysis in agricultural project preparation
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This paper grew out of a series of lectures given by the writer in April and September 1984 to FAO Investment Centre staff, mostly economists and project analysts.The paper has been written principally to meet the needs of F AO Investment Centre economists and project analysts who have no previous training in accountancy, but may be of value also to persons of a similar background working on agricultural project preparation in developing countries. Emphasis is placed on the discussion of concept s and techniques in order to provide users with an analytical framework for a systematic financial appraisal of a project. It is assumed that the user is familiar with the mathematics of discounting. The focus of the paper is on agricultural projects. The coverage is restricted to revenue-generating entities which are likely to maintain full sets of accounts, such as agro-industries, commercial farms and lending institutions. Farm budgets are thus excluded.