摘要：The Farm Financial Analysis Training (FFAT) course covers fundamental skills and concepts in liquidity, profitability, solvency, and efficiency. The research reported here identifies and measures the impacts of FFAT on participants including: 1) perceived gains in knowledge, 2) changes in management behavior, 3) changes in specific farm assets and profitability, and 4) changes in attitudes regarding farm finance. FFAT is demonstrated to provide new and at-risk producers with effective educational materials that will significantly increase: their knowledge about financial statements, their use of financial management tools, and farm profit and net worth, and improve their attitudes when dealing with agricultural lenders.
关键词：financial analysis ; farm service agency ; profitability ; solvency ; income
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