摘要：The aim of this study was to design a case study where a number of management accounting evaluation techniques, namely performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk, have been identified to compare the financial results of different scenarios between Boer goat, mutton breeds and beef cattle farming. The contribution of the study is that it simplifies the decision-making regarding the choice between the types of red meat farming used for different scenarios, namely farm size and available capital. Compliant software that have been developed, allow the user to compile unique scenarios and make decisions according to that. The value of this should be determined by taking into account that there are, as for other livestock types in South Africa, no readily available market indicators for the Boer goat currently. This deficiency leads to price uncertainty that makes it difficult to determine the value of the Boer goat industry.
其他摘要：The aim of this study was to design a case study where a number of management accounting evaluation techniques, namely performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk, have been identified to compare the financial results of different scenarios between Boer goat, mutton breeds and beef cattle farming. The contribution of the study is that it simplifies the decision-making regarding the choice between the types of red meat farming used for different scenarios, namely farm size and available capital. Compliant software that have been developed, allow the user to compile unique scenarios and make decisions according to that. The value of this should be determined by taking into account that there are, as for other livestock types in South Africa, no readily available market indicators for the Boer goat currently. This deficiency leads to price uncertainty that makes it difficult to determine the value of the Boer goat industry.
关键词：boer goat; capital investment evaluation; performance measurement; risk; viability
