英文文献：Changing Farming Systems – Financial Implications for Farming Businesses
英文文献作者：Bennett, Anne L.,Edward, Alex,Herbert, Allan,Kingwell, Ross S.,Peak, Caroline,Rodgers, David
英文文献摘要：
Future prosperity of farming businesses depends not only on immediate prospects, but also on the capability to adapt to changing circumstances. In looking to the future, farm managers need to assess where the current farming system is taking them, and whether changing to an alternative farming system might be more profitable. There are various techniques for assessing the profitability of alternative farming systems, but frequently the cost of transition is overlooked. The financial consequences of transition to a new farming system are assessed for two case study farms using a spreadsheet tool (STEP), developed by the authors. The tool assists farm managers in assessing the risk of transition strategies as well as comparing rotations.