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Browsing Reports by Subject "Accounting"
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Item Atiri accounting procedure(Kenya Agricultural Research Institute, 2002) Kenya Agricultural Research InstituteKenya's economic growth is directly linked to growth in the Agricultural sector. To achieve and sustain growth in the Agricultural sector, there is need for effective dissemination of research technologies and information. Various dissemination approaches have been used in the past but the impact remains minimal at farm level. The Kenya Agricultural Research Institute (KARI) has formulated a new initiative, the Agricultural Technology and Information Response Initiative (ATIRI) whose main goal is to work with partners to enhance farmers information and technology demands. The purpose of this initiative is to catalyze the dissemination process by instituting a paradigm shift from the 'supply model' to a 'demand model'.Item Comparative Profitability and Optimum Resource use in the Ainabkoi East and West Settlement schemed, Kenya(University of Nairobi, 1981) Rop, I.K.; Kenya Agricultural Research Institute; Kenya Agricultural Research InstituteEarlier studies on the performance of rainfed low density settlement schemes revealed that agricultural production was not as high as had been expected. Farm profit showed a lot of disparities and some resources were underutilized. Following these observations, a comparative study was undertaken in order to look into the current performance of two of the earliest low - density schemes: Ainabkoi East and West. Two objectives were persued: (1) To study the performance of the existing firming systems and compare with sample average data. I (2) To compare the patterns of production and resource use 'under the existing and optimum farm organizations. A random sample of farms was selected from each settlement scheme. These samples provided the required primary data. Relevant secondary data were obtained from the local Co-operative Society and the Settlement Office, Eldoret. All the collected data referred to the 1979 - 80 crop year. Residual accounting and gross margin analysis were used to identify and compare farm profits in the samples. Profit maximizing linear programming models were used to study resource use for defined average farm situations. Residual accounting showed that on the whole most farmers in the two samples obtained less than their respective average net farm incomes as a result of low levels of production. Although the average situations indicated that there were positive returns to management, there were nevertheless, several individuals in each sample who showed negative returns to their management activity (excluding their manual labour). A comparison of the average farm situations in the two samples studied indicated that Ainabkoi West had more total farm receipts but less total farm expenses than that of Ainabkoi East. Therefore, on average the former showed more net farm income than the latter. Gross margin analysis showed that livestock contributed the bulk of total farm gross margins in both average farm situations. Potatoes and maize were the next most important contributors and pyrethrum contributed the least in Ainabkoi West. In Ainabkoi East this situation changed vlithpyrethrum contributing more than maize but less 'thari" potatoes. On a per hectare basis, the gross margins were higher for all the enterprises in Ainabkoi West than in the East, except for pyrethrum. Gross margins per man-hour were also higher in Ainabkoi \Vest for dairying and crop activities except in the case of pyrethrum. The results of the linear programming models revealed that family labour during certain peak periods was an important limiting constraint. RoV/ever, cash also became a limiting factor whenever labour wa s allowed to be hired for all farm enterprises. Furthermore, the available land was only exhausted in Ainabkoi West when hired labour was used specifically for livestock and no cash credit was available. Cash credit was shown to be able to improve farm performance in both settlement areas. Nevertheless, programmes using credit, where a minimum maize activity level was specified, did not result in better-performance than programmes using credit where all activity levels were unconstrained. Optimum enterprise combinations and resource - use patterns resulted in higher total gross margins in Ainabkoi West than in Ainabkoi East for all model comparisons. In conclusion, the study showed that there was scope for improvement in farm profit in the Ainabkoi East and West samples. On average, the production and resource - use patterns were sub - optimal and better results could have been obtained by supplying credit and improving on labour utilization. Consequently, there is need to introduce improved crop and animal husbandry techniques which can use the available re- sources more,sufficiently. Finally, it is suggested that immediate benefits could be derived by farmers in the area studied from provision of adequate market information. This would include prices and market opportunities for all types of farm produce, especially potatoes which are handled outside the Co-operative Society in the settlement area. Comprehensive market information from Government sources would act as an incentive to achieve the best combinations of enterprise and resources under changing economic conditions.Item Kenya Agricultural Research Institute Financial Management Manual September 2002(Kenya Agricultural Research Institute, 2002) Kenya Agricultural Research InstituteAs Kenya's premier agricultural research body, Kenya Agricultural Research Institute(KARI)is looked upon for advanced, sustainable technologies that will contribute significantly towards alleviation of poverty, as well as provision of raw materials needed to develop and sustain a vibrant, predominately agricultural-based industrial sector. It is therefore imperative that for KARI to perform efficiently, it must plan diligently to rationalize and prioritize activities in order to allocate available resources appropriately by ensuring cost effectiveness.Item Ministry of Agriculture and Livestock - Development Estimates(DIO) Allocation: Instructions on the Management of funds allocated for 1985/1986(Ministry of Agriculture, 1985/1986) Ministry of AgricultureThis Circular, issued in conjunction with the Treasury Circular No. 1 of 4th February, 1982, gives authority to those indicated below as AlE Holders to incur expenditure to the extent of the Amount Shown in the attached warrants during 1985/86. All officers are requested to read carefully the instructions contained in this Circular, and also aquaint themselves with the instructions issued by the Treasury and the District Treasury, so as to ensure proper management of the limited funds and proper accounting. The attached warrants indicate the accounts codes as well as funds alloo3ted to each AIE Holder.
