摘要：The Purdue Farm Financial Analysis Spreadsheet originally introduced in 1998 has been updated to include the additional financial measures recommended by the Farm Financial Standards Council; EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), working capital to gross revenue ratio, capital debt repayment capacity and replacement margin, and the replacement margin coverage ratio. Also, an additional worksheet was added that calculates break-even at the farm level using the traditional fixed and variable classification of costs, as well as a second breakeven amount that includes principal payments on term loans, loss carryover amounts and replacement amounts for capital, such as machinery and equipment.
关键词：The Purdue Farm Financial Analysis Spreadsheet;Farm Financial Standards Council
