Record Keeping and the Importance of Being Prepared

想象一下农场里的一个典型场景:你刚刚结束了一整天照顾牲畜的工作, repairing equipment, and working on crop plans for the year, along with many other tasks on the “to-do” list. You return to the house and see a stack of bills and paperwork. Just what you had in mind for this evening, right? 你决定把它推迟到明天，然后是下周，然后是下个月. 在你知道之前，你的会计会打电话提醒你，他们需要你在纳税申报截止日期之前的记录, 你的信贷员停下来询问你即将到来的贷款更新的最新财务状况. 曾经不那么紧急和小的任务突然变得更重要了，需要花更长的时间来完成. 当其他日常琐事仍然需要你的正常关注时，你能专注于这项任务吗? 你是否能够利用这些财务信息来管理你的业务, or be in such a rush that you can only focus on completing the task?

All of the above is a common occurrence, but should it be? Ideally, no, 我们还将提供一些建议和鼓励，告诉你如何改善记录，如何更好地利用财务信息来管理你的农场业务，以及如何与贷款人合作.

How do you eat a big juicy steak? One bite at a time.

The same is true for record keeping. 很少有人喜欢一次浏览几个月甚至一年甚至更多的财务信息. Beyond the amount of time this requires, 如果对一张特定的收据有疑问，那么在几个月后记住细节要比在几天或几周内记住细节要困难得多. 养成每周抽出一定时间的习惯会更有效率, month, or at a minimum per quarter, to focus on keeping your records current. 虽然将这项任务分成小块可能不会显著减少一年中用于记录的总时间, it often makes the task far less daunting. To the extent possible, 试着坚持一个时间表，这将促进问责制，并有助于使这成为你日常生活的一部分, 就像每天挤牛奶或定期给拖拉机换油一样.

Keep it simple.

当许多人想到保存记录时，他们立即将其等同于需要使用专业软件, which is certainly not the case. Yes, 这些花哨的程序在一端是可用的，但其他选项，如基本的电子表格，甚至是手写的分类账，也能达到同样的效果. Another useful option is the Farm Credit Record Book, which is available in digital and paper formats. The key is to find something that works for you and your operation, 和你的会计或农业信贷部门谈谈，可以提供一些可以考虑的方法.

Keep the money in your pocket.

你喜欢给你的会计额外的钱来整理你的基本收据吗, or getting lots of questions from your lender about your financials? If not, 这些是拥有良好记录和高质量财务信息是优势的更多原因. Yes, it might require more time and effort on your part, 但在接下来的阶段，通过专注于微调，你的会计或贷款人会让它更有效(也可能更便宜). 与你的信贷员交谈，以更好地了解农业信贷公司希望看到的高质量财务信息，这可能是有用的, and how it’s used to analyze your operation in making loan decisions. Also, generally the higher quality of the financial information, the faster the loan decision can be made. 

What type of financial manager do you want to be, today and tomorrow?

你想仅仅根据年底支票簿上的剩余(或没有)多少来管理你的经营财务吗? Or would you rather be more proactive with the numbers, setting goals, and increasing the profitability of your farm business? 一个例子是，农民通常不会考虑一个企业或另一个企业如何影响全球运营，因为一切都是在财务上集中在一起的. 考虑一个牛/小牛操作，种植玉米作为青贮饲料，以增加断奶小牛的体重. 把断奶后的小牛卖掉，把玉米当作现金谷物卖掉，会不会更有利可图? Maybe, maybe not. 如果不考虑随着时间的推移而变化的数字和经济变量，很难做出这样的决定. 超越了对目前的运作做出更明智的改变的能力, record-keeping helps you determine goals for the future. Can you afford to update your milking parlor or an older piece of equipment? 邻居打算几年后卖掉他们的农场，你能买下它吗? 通常，这些都是向你的贷款人提出的问题，但你的贷款人不是你的理财规划师. They should be a trusted resource and part of the conversation, 但最终你必须作为农场的管理者来做决定. 通常第一步就在你面前——你看过会计汇总的纳税申报表或损益表了吗, or the balance sheet you filled out with your loan officer? 你知道这些信息如何转化为可用于偿还债务或整体财务健康的收入吗? If you need some guidance in this area, 与农业信贷部门交谈，以更好地了解这些信息，以便为下一个目标定位您的操作.

In agriculture, 没有人能完全预测未来，因为有太多我们无法控制的变量. 这就是为什么对你能控制的事情有一个强有力的把握是如此重要, and good record-keeping is a key element. All of this may sound obvious in concept but intimidating to implement. The key is to start small, make incremental changes so you don’t become overwhelmed, 请记住，即使进行一些粗略的计算或对记录进行高级突破，也可以为您的操作提供有价值的管理见解. As always, 永远不要忘记可用的资源来帮助你，比如你的会计, loan officer, and the many tools offered by the Farm Credit Knowledge Center.

Contributing Author

Cole Heizer, Credit Manager

Farm Credit of the Virginias