Table 6. Meana Response for Farm Records Characteristics in Four Bid Ranges
|
Survey Question________ |
Bid Range | |||
|
$0-14,999 |
$15,000-75,499 |
$75,000 and greater |
No submitted bid | |
|
Accuracy Cash Accounting |
0.89 |
0.94 |
0.87 |
0.89 |
|
Accrual Accounting |
0.30 |
0.20 |
0.57 |
0.00 |
|
Cost Basis |
0.32 |
0.13 |
0.13 |
0.28 |
|
Market Value Farm & Personal |
0.42 |
0.31 |
0.40 |
0.50 |
|
Records Separate Reconcile Records & |
0.79 |
0.82 |
0.93 |
0.78 |
|
Bank Statement |
0.74 |
0.94 |
0.93 |
0.56 |
|
Beginning & Ending |
0.47 |
0.76 |
0.87 |
0.83 |
|
Key Financial Measures |
0.58 |
0.41 |
0.29 |
0.72 |
|
ROA |
0.21 |
0.18 |
0.29 |
0.17 |
|
ROE |
0.11 |
0.29 |
0.50 |
0.22 |
|
Checkbook Balance |
0.16 |
0.06 |
0.14 |
0.00 |
|
Gross Cash Income Accrual Net Farm |
0.16 |
0.06 |
0.07 |
0.06 |
|
Income |
0.11 |
0.29 |
0.29 |
0.22 |
|
Financial Training Training Received |
0.47 |
0.59 |
0.67 |
0.56 |
a 1 = positive response (i.e., yes); 0 = negative response (i.e., no).
Table 7 reports mean responses of survey questions for computer use and specific
purposes of farm financial records. More than 90% of the participants with higher bids use a
computer for farm record keeping, while only 68% of participants with bids under $15,000 do so.
Participants with bids over $15,000 had higher rates of computer ownership and computer usage
for farm tasks. The no-bid participants had lower percentage computer ownership but seemed to
better utilize the computer for farm tasks than participants with bids under $15,000.
18
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