• TABLE OF CONTENTS
HIDE
 Front Cover
 Errata
 Title Page
 Table of Contents
 Foreword
 Preface
 Prefacio
 English glossary
 Glossaire Francais
 Glosario Espanol
 English index
 Index Francais
 Indice Espanol
 English supplement






Group Title: FAO agricultural services bulletin =|Bulletin des services agricoles de la FAO
Title: Farm management glossary =
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00085467/00001
 Material Information
Title: Farm management glossary = Glossaire de gestion agricole
Series Title: FAO agricultural services bulletin =|Bulletin des services agricoles de la FAO
Alternate Title: Glossaire de gestion agricole
Physical Description: iii, 221 p. : ill. ; 30 cm.
Language: English
French
Spanish
Publisher: Food and Agriculture Organization of the United Nations
Place of Publication: Rome
Publication Date: 1985
 Subjects
Subject: Farm management -- Terminology   ( lcsh )
French language -- Glossaries, vocabularies, etc   ( lcsh )
Spanish language -- Glossaries, vocabularies, etc   ( lcsh )
Exploitations agricoles -- Gestion -- Dictionnaires polyglottes   ( rvm )
Genre: dictionary   ( marcgt )
international intergovernmental publication   ( marcgt )
non-fiction   ( marcgt )
 Notes
General Note: English, French, and Spanish.
 Record Information
Bibliographic ID: UF00085467
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 17506024
lccn - 86163514
isbn - 925002195X (pbk.)

Table of Contents
    Front Cover
        Front Cover 1
        Front Cover 2
    Errata
        Errata 1
        Errata 2
        Errata 3
        Errata 4
    Title Page
        Title Page 1
        Title Page 2
    Table of Contents
        Page i
        Page i-a
    Foreword
        Page ii
        Page ii-a
    Preface
        Page iii
        Page iii-a
    Prefacio
        Page iv
        Page v
    English glossary
        Page 1
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
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        Page 15
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        Page 50
        Page 51
        Page 52
        Page 53
        Page 54
        Page 55
        Page 56
        Page 57
    Glossaire Francais
        Page 58
        Page 59
        Page 60
        Page 61
        Page 62
        Page 63
        Page 64
        Page 65
        Page 66
        Page 67
        Page 68
        Page 69
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        Page 76
        Page 77
        Page 78
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        Page 117
        Page 118
        Page 119
        Page 120
        Page 121
        Page 122
        Page 123
    Glosario Espanol
        Page 124
        Page 125
        Page 126
        Page 127
        Page 128
        Page 129
        Page 130
        Page 131
        Page 132
        Page 133
        Page 134
        Page 135
        Page 136
        Page 137
        Page 138
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        Page 140
        Page 141
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        Page 178
        Page 179
        Page 180
        Page 181
        Page 182
        Page 183
        Page 184
    English index
        Page 185
        Page 186
        Page 187
        Page 188
        Page 189
        Page 190
        Page 191
        Page 192
    Index Francais
        Page 193
        Page 194
        Page 195
        Page 196
        Page 197
        Page 198
        Page 199
        Page 200
    Indice Espanol
        Page 201
        Page 202
        Page 203
        Page 204
        Page 205
        Page 206
        Page 207
        Page 208
        Page 209
        Page 210
    English supplement
        Supplement i
        Supplement ii
        Supplement 1
        Supplement 2
        Supplement 3
        Supplement 4
        Supplement 5
        Supplement 6
        Supplement 7
        Supplement 8
        Supplement 9
        Supplement 10
        Supplement 11
        Supplement 12
        Supplement 13
        Supplement 14
        Supplement 15
        Supplement 16
        Supplement 17
        Supplement 18
        Supplement 19
        Supplement 20
        Supplement 21
        Supplement 22
        Supplement 23
        Supplement 24
        Supplement 25
        Supplement 26
        Supplement 27
        Supplement 28
Full Text













DRAFT FARM MANAGEMENT GLOSSARY


PROJECT DE GLOSSAIRE DE GESTION AGRICOLE


BORRADOR DE GLOSARIO DE ADMINISTRATION RURAL







ENGLISH FRENCH SPANISH
ANGLAIS FRANCAIS ESPAGNOL
INGLES FRANCES ESPANOL


FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
ORGANISATION DES NATIONS UNIES POUR L'ALIMENTATION ET L'AGRICULTURE
ORGANIZATION DE LAS NACIONES UNIDAS PARA LA AGRICULTURE Y LA ALIMENTACION


Rome, 1983
Roma, 1983




.*


CORR I GENDUM


Unl:-s ot;-,ruiie indicated, underlin.- words replace correponding text.
Sauf 'ndic.sion contraire, les mot's ,uiignes remplacent l1 texte correspondent
Si n.r se i:fica contrario, las pala.ras sajbrayadas substitulen el texto
correa pon i"anta



ENGLIZ.H GC..~,SARY / GLOSSAIRE ANGLAIS -1 GLOSARIO SINGLES



Paga/iagina 22 : Contents of parer:tha:s replaced by / Parenthase reaplace-
par / Contenido d la parentesis reemplazado por

101 r:CTrC

The j th -racttle ('with i equal to .,F withinn 0 and 1) is the .




FREtH GLCEKARY / _GLOSSAIRE FRANCA1-I / GLOSARIO FRANCES



Page,./agin- &3

024 ANALYST FSIANCICRE

SElle a pour but de permettre de savoir



Paga/iagir.a 79 : Definition replaced -. / Definition remplacae par /
Definicion reempla.1a--da por

083 CGURBR. ZE FREQUL-NCES RELATIVES

Fi~Ej_ ob t: ua p-ar I issaqe d'un P QLV`f.E DE FREQUENCES RELATIVES.



Page'/PagiNzi 3 4

113 ECHAN'TLLOGNAG:E EN DEUX PHASES


Cas 5rti:i-~lir d 'EC;ANTILLONNAGE ,:'JTTPHASE dans













114 ECHANFTLLOTNNAGE EN GRAPPES

Cas parti:- iar d'ECHANTILLONNAGE A PLUSIEURS DEGREES dans



Page/Pagiin 87 :

133 ETUDE "-:EVISIONN;-LLE DE L'EXPLOIrT. ION

.. .r o.Po.siftion aux etudes faiths a 1'aide du ..



Pag-.i'agi:a C" : Contents of parenth.:-sis replaced by / Parenthese re.mplacee
par / Contenido da .a pare:ntesis reemplazado por

158 F ACT -!'

Le me ar.,Ctrile (avec L compris c-r-'.- 0 -t 1, bornes comprise) ...



Page./"Pagi::! 96

170 i .VEST rES'EMENT

... LLes irt ~-;sti5seeg nts peuvent corr.-io ondra



171 JOUR-Mi'rM

Srepres&eitant souvent le travail ei'ectua par ..



Page../Paagii.a 102 :

199 PLANS EIFICACES PREVISIONS-VARI-A;4',E

e la .''"OGRAMMATION QUADRATIGQ'E iL*.ANT CCMPTE DU RISQUP.



Page/Pagina 107 :
225 PROGR-' "ATION /T.cC CONTRAINTES zNC:'RTAINES

Typpe de P~C',-RAMMATION TENANT COMPETE t'J RISOUE dans laquelle ...
















DRAFT FARM MANAGEMENT GLOSSARY


PROJECT DE GLOSSAIRE DE GESTION AGRICOLE


BORRADOR DE GLOSARIO DE ADMINISTRATION RURAL








ENGLISH FRENCH SPANISH
ANGLAIS FRANCAIS ESPAGNOL
INGLES FRANCES ESPANOL





















FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS

ORGANISATION DES NATIONS UNIES POUR L'ALIMENTATION ET L'AQRICULTURE

ORGANIZATION DE LAS NACIONES UNIDAS PARA LA AGRICULTURE Y LA ALIMENTACION



Rome, 1983
Roma, 1983

















CONTENDS SOMMAIRE TABLA DE MATERIALS










Foreword . . . . . . . . . .ii

Preface . . . . . . . . . iii

Prefacio . . . . . . . . . iv

English glossary . . . . . . . . . 1

Glossaire francais . . . . . . . . . 58

Glosario espanol . . . . . . . . . 124

English index . . . . . . . . . 185

Index francais . . . . . . . . . 193

Indice espanol . . . . . . . . . 201














FOREWORD









The Food and Agriculture Organization of the United Nations (FAO)
is required by its charter to use the three official languages


English, French and Spanish for publication of its documents
and, at world conferences, to provide simultaneous interpretation
from any one of the three languages into the other two. It is
therefore mandatory that equivalents exist for the myriad of terms
and concepts used in all of the agricultural sciences. These
exist for most of the physical sciences; social sciences have
also developed equivalents, but there is still a relatively large
number of terms in the science of Farm Management Economics for
which there are no universally agreed definitions.

In addition, some basic concepts and terms have different meanings
or interpretations between agricultural economists themselves.
This fact makes it difficult to communicate accurately with the
multitude of institutions around the world.

These considerations prompted FAO to compare the terminology
employed in English, French and Spanish and to establish
equivalences between terms. A preliminary version of the glossary
was printed and circulated in 1982 in universities and
international institutions, with a request for comments and
suggestions. Many specialists responded to this demand and their
comments have been incorporated to this version. However, this is
still considered a draft glossary and the final version is
scheduled for 1984/85. Hence comments and suggestions will be
appreciated. They should be forwarded to

Dr. N.R. Carpenter
Chief, Farm Management and Production Economics Service
Food and Agriculture Organization of the U.N.
Via delle Terme di Caracalla
00100 Rome, Italy














PREFACE










L'Organisation des Nations Unies pour l'Alimentation et
1'Agriculture (FAO) est tenue, par son acte unstitutif,
d'utiliser ses trois langues officielles, francais. anglais et
espagnol, pour la publication de ses documents et d'assurer, lors
des conferences internationales, l'interpretation simultanee de
l'une quelconque de ces trois langues dans les deux autres. II
faut done qu'il existe des equivalents pour la multitude de terms
et de concepts utilises dans toutes les sciences agricoies. II en
eyiite pour la plupart des sciences physiques; des equivalents
ourt ete aussi etablis pour les sciences sociales mai, c i ce qui
con.i.rne les aspects economiques de la gestion des exploitations
ajgr:iles, il existe encore un assez grand nombre de terms pour
levqu;ils il n'y a pas de definition universellement admine.

En outre, les econonistes agricoles eux-memes ne sont pas d'accord
sur la signification ou l'interpretation de quelques concepts et
terms de base, d'ou la difficult de communique aver precision
avec les institutions qui operent dans ce domain dans 1e monde
enter.

Ces considerations ont amene la FAO a compare les terminologies
employees en francais, en anglais at en espagnol et a etablir des
equivalences entire les terms. Une version preliminaire de ce
glossaire a ete publiae et distribuee dans des universiLes et des
institutions internationales en 1982. II etait demand aux
destinataires de cet envoi de bien vouloir faire parvenir leurs
o:!mmentaires et leurs suggestions a la FAO. DF nombreux
pec~i.a istes ont repondu a cette requete, at cette nouvelle
djtion pvend en conpte leurs suggestions. Cependant, reci n'est
*nriir consider que comme un project de glossaire don't la version
jinale est prevue pour 1984/85. En consequence, commentaires et
.i'ggestions seront les bienvenus. Ils devraient etre addresses a:

Dr. N.R. Carpenter
Directeur, Service de la Gestion Agricole
et de I'Econoomie de la Production
Organisation des Nations Unies
pour I'Alimentation et l'Agriculture
Via delle Terne di Caracalla
00100 Rome, Italie















PREFACIO









La Organizacion de las Naciones Unidas para la Agricultura y la
Alimentacion (FAO) esta obligada par sus estatutos a uilizar los
tres idiomas oficiales, espanol, ingles a frances, an la
publication de sus documents, y a proveer a la interpretation
simultanea de cualquiera de los tres idiomas a las otros dos en
las conferencias mundiales. Por lo tanto, as obligatorio que
existan equivalents para la multitud de terminos y concepts
utilizados en todas las ciencias agronomicas. Existen ya
equivalencias en la mayoria de las ciencias naturales; lo mismo
sucede con las ciencias sociales, pero hay todavia un numero
relativamente considerable de terminos en la ciencia do la
economic de la administration rural para los cuales aun no se han
establecido definiciones universalmente aceptadas.

Ademas, algunos concepts y terminos basicos tienen diferentes
significados o interpretaciones entire los economists agricolas
mismos. Esto hace que result dificil comunicarse en form exacta
con la multitud de instituciones existentes en todo el mundo.

De alli pues surgio el interest de FAO en averiguar las
equivalencias de los distintos terminos empleados ed paises de
cultural espanola, inglesa y francesa, y presenter el resultado
bajo la forma de un glosario. En 1982 se public una version
preliminary del glosario, la que se envio a universidades y
organismos internacionales para comentarios y sugerencias.
Distintos especialistas hicieron llegar sus sugerencias, las que
fueron consideradas e incorporadas en esta version. No obstante,
esta aun tiene el character de preliminary, por lo que cualquier
comentario o sugerencia sera bien recibido. La version final del
glosario esta proyectada para 1984/85. Comentarios y sugerencias
pueden dirigirse a:

Dr. N.R. Carpenter
Jefe, Dependencia de Administracion Rural
Organizacion de las Naciones Unidas
para la Agricultura y la Alimentacion
Via delle Terme di Caracalla
00100 Rome, Italia













ENGLISH GLOSSARY


001 ACCIDENTAL SAMPLING


A method of NON-PROBABILITY SAMPLING in which
individuals are selected by chance.



002 ACCOUNTING


F: ECHANTILLONNAGE EMPIRIGUE
S: MUESTREO ACCIDENTAL


the sampled




F: COMPTABILITE
S: CONTABILIDAD


The categorisation in a purely mechanical way of information aimed
at recording business performance. May be either ex post (or
custodial) with the aim of ensuring that funds and assets were
used responsibly, or ex ante (or management oriented) with the aim
of assisting MANAGEMENT in its decision making.


003 ACID-TEST RATIO


F: RATIO DE TRESORERIE IMMEDIATE
S: PRUEBA ACIDA


Ratio showing the capacity of the enterprise to repay short term
loans at short notice. It is calculated as

Liquid Assets/Short Term Loans

See LIQUIDITY RATIO


F: ACTIVITY
S: ACTIVIDAD


A process using a particular defined technology combining INPUT
FACTORS to generate a particular type of OUTPUT. Thus the wheat
ENTERPRISE on a particular farm may involve the two activities of
wheat with fertilizer and wheat without fertilizer. Activities
may be classified in various ways, e.g. by function such as


PAGE 1


004 ACTIVITY







ENGLISH


productive, intermediate or marketing, or by type of product such
as animal or crop.


005 ACTIVITY BUDGET


F: DESCRIPTION D'UNE ACTIVITY
S: PRESUPUESTO DE ACTIVIDAD


A BUDGET for an ACTIVITY, i.e. a statement of the technical and
economic characteristics of an activity.


006 ACTIVITY DIVERSITY INDEX


F: INDICE DE DIVERSIFICATION
S: INDICE DE DIVERSIFICACION
DE ACTIVIDADES


A measure of the deviation in activity pattern away from having
RESOURCES used in only a single ACTIVITY. It is defined as:


I/ sum (P(i)/sum P(i))


i=1


i-l


where P can be a measure of physical production (for comparable
activities, e.g. cereals) or value of production. The index has
more economic significance where value of production is used in
the formula.


007 ACTIVITY GROSS INCOME


F: PRODUIT BRUT D'UNE ACTIVITY
S: INGRESO BRUTO DE UNA ACTIVIDAD


The market value of the OUTPUT of an ACTIVITY over some accounting
period (usually a year), whether that output is sold or not. See
also GROSS FARM INCOME and LIVESTOCK GROSS INCOME.


008 ACTIVITY GROSS MARGIN


F: MARGE BRUTE D'UNE ACTIVITY
8: MARGEN BRUTO DE UNA ACTIVIDAD


ACTIVITY GROSS INCOME minus the direct VARIABLE COSTS attributable
to the ACTIVITY. See also COST and FARM FINANCIAL ANALYSIS.


009 ACTIVITY SIZE


F: DIMENSION D'UNE ACTIVITY
S: TAMANO DE UNA ACTIVIDAD


The extent to which an ACTIVITY commits farm resources or
contributes to GROSS FARM INCOME. It may be measured in various
ways in terms of either the RESOURCES used or the amount of OUTPUT


PAGE 2







ENGLISH


produced. Land area is often used for crop activities and herd
numbers for livestock activities.


010 ACTS


F: ACTES
8: ACTOS


The actions available to a decision maker, among which he must
choose.


011 AGROECONOMIC ZONWS


F: ZONES AGROECONOMIQUES
S: ZONAS AGROECONOMICAS


Zones which are defined in terms of common features from an
agricultural point of view. For different purposes these features
will differ but may involve such dimensions as climate, soil
resources, land use, ethnic groupings, market access, etc.


012 ANCHORING


F: EQUATION PERSONNELLE
S: ANCLAJE


A form of BIAS in PROBABILITY elicitation whereby judgements tend
to be excessively centered on a particular value.


013 ANCILLARY ACTIVITY


F: ACTIVITY AUXILIAIRE
S: ACTIVIDAD AUXILIAR


An ACTIVITY which is conducted with the aim of providing INPUT to
another activity or of transforming the product of another
activity prior to sale or other end use.


014 ASSETS


F: ACTIF
S: ACTIVE


Anything of value in the possession of the FARM or claims of the
farm on anything of value in the possession of others. May be
classified as CURRENT ASSETS or FIXED ASSETS.
See STATEMENT OF ASSETS AND LIABILITIES.


015 BACKWARD INDUCTION


F: RETROINDUCTION
S: RETROINDUCCION


The procedure followed in solving a RISKY DECISION PROBLEM


PAGE 3







ENGLISH


depicted as a DECISION TREE.


016 BALANCING THE BOOKS


F: BALANCE
S: BALANCE DE COMPROBACION
DE SALDOS


The periodical checking of ACCOUNTING records to ensure that they
have been kept correctly.


017 BARTER


F: TROC
S: TRUEQUE


A form of trade based on the exchange of goods rather than the
exchange of goods for cash.


018 BIAS


F: BIAIS
8: SESGO


The presence of influence which causes data (or statistics based
on the data) not to reflect the true situation.


019 BREAK-EVEN BUDGET


F: BUDGET LIMITED
S: PRESUPUESTO DE EGUILIBRIO


A BUDGET drawn up to establish the value (BREAK-EVEN POINT) which
a particular planning coefficient should have if some economic
measure of relevance, e.g. NET FARM INCOME, is to be equal to
zero. It is often derived as a particular solution to a
PARAMETRIC BUDGET.


020 BREAK-EVEN POINT


F: 8EUIL DE RENTABILITE,
POINT CRITIQUE
8: PUNTO DE EGUILIBRIO


The particular level of OUTPUT at which total revenue just equals
total COST.


F: BUDGET
S: PRESUPUESTO


A summary statement of the characteristics of an economic unit.
It is used for planning. Generally a financial statement of the


PAGE 4


021 BUDGET







ENGLISH


expected performance of an ACTIVITY, ENTERPRISE or FARM showing
expected income, costs and net income for a future accounting
period. The term is also used for comparisons between required
and available INPUT quantities, or to estimate input needs, as in
a LABOUR BUDGET or a LIVESTOCK FEED BUDGET. See also CASH-FLOW
BUDGET, PROFIT BUDGEt and PARTIAL BUDGET.


022 BUDGETARY CONTROL


F: CONTROL BUDGETAIRE,
CONTROL DES PREVISIONS
S: CONTROL PRESUPUESTARIO


The process of matching the recorded progress of selected aspects
of production and farm operation against a BUDGET.


023 CASE STUDY


F: ETUDE DE CAS
8: STUDIO DC CASOS


The detailed study of an individual unit such as a HOUSEHOLD,
FARM, ENTERPRISE or ACTIVITY. It contrasts with the survey
approach in which a number of units are studied. The case-study
approach is useful for purposes of familiarization and teaching
whereas the survey approach is more oriented to gaining
information about the population of relevant units.


024 CASH


F: MONNAIE
8: DINERO


Money in local currency or other forms of near currency readily
used for the purchase of goods and services.


PAGE 5








ENGLISH


025 CASH ANALYSIS OF A FARM


F: TRESORERIE
S: ANALYSIS DE CAJA
DE LA FINCA


The general schema of cash relationships for a FARM is shown by
the following diagranme:


! Farm !Interest &I
I principal:
I loans repayments!


Received :


I Farm

RECEIPTS I
I I


I FARM NET
I CASH FLOW

Farm I
PAYMENTS :


I Other HOUSEHOLD
!
Ihouseholdi
I NET
RECEIPTS
*I
I Farm CASH
II
I CASH
I SURPLUS INCOME
I 4
____ ___ ___I ____ ___________________I _____________J


____________________ I _______________


026 CASH FLOW


F: FLUX DE TRESORERIE
S: FLUJO DE CAJA


The pattern, over a specified time period, of the incoming and
outgoing values of flows of goods and services in a form
equivalent to cash and including transactions conducted through a
bank or equivalent financial agency. For a semi-subsistence or
quasi-commercial farm, the cash flow should if possible include or
note the existence of barter transactions.


027 CASH FLOW BUDGET


F: PREVISIONS DE TRESORERIE,
BUDGET DE TRESORERIE
S: PRESUPUESTO DE CAJA


A statement of projected cash PAYMENTS and cash
associated with a particular plan (usually for a FARM,
for an ACTIVITY, ENTERPRISE or HOUSEHOLD) for one
accounting periods.


028 CASH PAYMENTS


PAYMENTS made in CASH.


RECEIPTS
but also
or more


F: DECAISSEMENT
S: EGRESOS DE DINERO


PAGE 6












029 CASH RECEIPTS


F: ENCAISSEMENT
S: ENTRADAS EN DINERO


PAYMENTS received (i.e. RECEIPTS) in CASH.


030 CASH SURPLUS


F: SOLDE DE TRESORERIE,
FLUX DE TRESORERIE
NET DE L'EXPLOITATION
S: EXCEDENTE DE CAJA


For a specified period, the sum of NET CASH FLOW plus loans
received minus payments made of interest and principal. It
represents the amount of cash generated by the FARM and other
HOUSEHOLD activities which is available for farm and household
use.


031 CERTAINTY EQUIVALENT


F: EQUIVALENT CERTAIN
S: EQUIVALENT CIERTO


That sure CONSEQUENCE which, if it were available, the decision
maker would regard as equivalent to a particular risky set of
consequences.


032 CERTAINTY EQUIVALENT
APPROACH


F: METHOD DE L'EQUIVALENT CERTAIN
8: ENFOQUE DEL EQUIVALENT CIERTO


A method of resolving RISKY DECISION PROBLEMS using CERTAINTY
EQUIVALENTS.


033 CHANCE-CONSTRAINED PROGRAMMING


F: PROGRAMMATION AVEC
CONTRAINTES INCERTAINES
S: PROGRAMACION CON
RESTRICCIONES DE RIESGO


A form of RISK PROGRAMMING in which risky CONTRAINTS are satisfied
at some prescribed level of probability.


034 CHOICE CRITERION


F: CRITERE DE CHOIX
S: CRITERIO DE ELECTION


A measure adopted as a basis for comparing the CONSEQUENCES of
alternative ACTS.


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035 CLUSTER SAMPLING


F: ECHANTILLONNAGE EN GRAPPES
S: MUESTREO DE GRUPOS


A form of MULTISTAGE SAMPLING in which all the individuals at the
last stage are sampled.


036 COBB-DOUGLAS FUNCTION


F: FUNCTION DE COBB-DOUGLAS
S: FUNCTION COBB-DOUOLAS


A commonly used algebraic form for PRODUCTION FUNCTION ANALYSIS,
e.g. with two VARIABLE INPUTS denoted by K and L producing OUTPUT
denoted by Y, log Y = a log K + b log L.


037 CODE OF ACCOUNTS


F: PLAN DE COMPETES
S: CODIGO DE CUENTAS


A method of classifying transactions by means of some coding
system so as to facilitate the ACCOUNTING process. Such coding
systems usually offer options as to the level of aggregation or
detail to be used in the accounts.


038 COEFFICIENT OF
MULTIPLE DETERMINATION


F: COEFFICIENT DE
REGRESSION MULTIPLE
S: COEFICIENTE DE
DETERMINATION MULTIPLE


A statistic measuring the proportion of the variation in a set of
data explained by a LEAST-SQUARES REGRESSION equation fitted to
the data. It is denoted by
2
R


039 COMMERCIAL FARMING


F: AGRICULTURE DE MARCH
S: AGRICULTURE COMMERCIAL


Farming in which the majority of the farm output is sold, usually
also involving appreciable use of purchased inputs.


040 COMPARATIVE ANALYSIS


F: ANALYSE DE GROUP
S: ANALYSIS COMPARATIVE


Comparison of the performance of a particular unit (FARM,
ENTERPRISE, ACTIVITY or HOUSEHOLD) with that of another unit or
with some "standard" as specified e.g. by the average


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performance of a group of similar units.


041 COMPOUND INTEREST RATE


F: TAUX D'INTERET COMPOSE
S: TASA DE INTEREST COMPUESTO


The rate of interest used in COMPOUNDING or
Depending on the content, it may be a market
OPPORTUNITY COST rate. See COST OF CAPITAL.


042 COMPOUNDING


DISCOUNTING.
rate or an


F: CAPITALISATION,
COMPOSITION
S: CAPITALIZACION


Calculation of the future value of a present sum by application of
the relevant rate of interest. It is given by:

n
C = C (1 + i)
n o

where i is the interest rate per period (usually per year), n is
the number of periods, Co is the present sum and Cn is the value
after n periods. Note that this formulation assumes i is the same
in each period. See also COMPOUNDING FACTOR.


043 COMPOUNDING FACTOR


F: FACTEUR DE COMPOSITION
S: FACTOR DE CAPITALIZACION


The coefficient
n
(1+i)

used in COMPOUNDING where i is the relevant rate of interest and
the number of periods is n.


044 CONSEQUENCE


F: CONSEQUENCE
S: CONSECUENCIA


The outcome or payoff a decision maker receives or suffers when he
adopts a particular ACT and when a particular STATE OF NATURE
ensues.


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045 CONSTRAINT


F: CONTRAINTE
S: RESTRICTION


A factor which limits the achievement of an objective, e.g. the
potential size of an ACTIVITY will be limited by such constraints
as the amount of land, labour, machinery, etc. that are
available. See KEY CONSTRAINT


046 CONSUMER GROUP


F: GROUP DE CONSOMMATION
S: GRUPO DE CONSUMIDORES


A group of persons whose food storage, preparation and
distribution is under single management. It is often, but not
always, coincident with the HOUSEHOLD. Sometimes there may be
several consumer groups in one household. It is the focus for
consumption studies.


F: UNITE CONSOMMATEUR
S: UNIDAD DE CONSUMO


One working adult. Older people, youths and children, and
pregnant and lactating women are assigned proportions of a
consumption unit equal to the proportion of the diet of working
adults which they consume or should consume. Children and older
people will usually each be less than one consumption unit, while
youths will usually be equal to one consumption unit, and pregnant
and lactating women to more than ote consumption unit. The total
number of consumption units in a HOUSEHOLD represents the need for
food of that household.


048 CORRELATION COEFFICIENT


F: COEFFICIENT DE CORRELATION
8: COEFICIENTE DE CORRELACION


A statistical measure of the association between two variables.


049 COST


F: CHARGE
S: COST


The value of the RESOURCES used up in an ACTIVITY or group of
activities, e.g. in wheat production, two costs could be those of
fertilizer and depreciation of the machinery used.


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047 CONSUMPTION UNIT








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Costs may be classified or allocated as in the following schema:

VARIABLE FIXED
COSTS COSTS


DIRECT
COSTS


INDIRECT
COSTS


I

I __


e.g. fertilizer,
casual labour
for a potato crop


e. g. fuel for a
general purpose
tractor


I
e.g. depreciation I
on a potato I
harvester I


e.g. depreciation I
on general farm I
machinery
-I


In French usage, a distinction is made between general farm
analysis (costs = 'charges') and enterprise or activity
analysis (costs = cutsts'.


050 COST ANALYSIS


F: ANALYSE DES COUTS
S: ANALYSIS DE COSTS


The allocation of costs to FIXED and VARIABLE COSTS, or to DIRECT
and INDIRECT COSTS, or to combinations of these two categories
(COSTS other than direct variable costs, i.e. indirect
variabledirect fixed and indirect fixed costs, are referred to as
structural costs in French usage), or to household and farm costs,
or to ENTERPRISES or ACTIVITIES, or to other categories of costs.


051 COST OF CAPITAL


F: COUT DU CAPITAL
S: COSTO DE CAPITAL


In terms of OPPORTUNITY COST, is the benefit given up through
having INVESTMENT CAPITAL tied up in an ACTIVITY or group of
activities for a period of time. Is often specified as the
interest rate paid for borrowed funds, or the actual amount of
interest paid.


052 COST OF PRODUCTION


F: COUT
S: COST DE PRODUCTION


The determination from accounting data of the cost of production
of a unit of OUTPUT.


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cost
cost


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053 CROPPING PATTERN


F: ASSQLEMENT
S: PLAN DE CULTIVOS


The distribution of crops over time and space on a FARM during one
production cycle.


F: TABLEAUX CROISES
S: TABULACION CRUZADA


The organization of data in tables in terms of two or more
dimensions of classification. For example, a table showing rice
yield per hectare by years, regions and varieties.


055 CULTURAL OPERATIONS


F: FACONS CULTURALES
8: LABORES CULTURALES


The set of operations involved in preparing the land and growing a
crop.


056 CUMULATIVE FREQUENCY CURVE


F: COURBE DE
FREQUENCES CUMULEES
S: CURVA DE
FRECUENCIAS ACUMULADAS


A graph depicting on the vertical axis the relative frequency
cumulated for all values less than or equal to any given value on
the horizontal axis.


F: ACTIFS CIRCULANTS,
CAPITAUX CIRCULANTS
S: ACTIVO CIRCULANTE


The total of physical working assets (comprising ASSETS such as
harvested and growing crops, non-breeding livestock, and stocks
and materials) and liquid assets such as cash in hand or at the
bank, prepayments and sundry debtors.
See STATEMENT OF ASSFTS AND LIABILITIES.



058 CURRENT LIABILITIES F: DETTES A COURT TERME
S: DEUDAS DE CORTO PLAZO
Claims which may have to be met within a short period of time,
usually not longer than a year.
See STATEMENT OF ASSETS AND LIABILITIES.


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054 CROSS TABULATION


057 CURRENT ASSETS








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059 DEBT RATIO


F: TAUX D'ENDETTEMENT
S: RELACION DEUDA : CAPITAL


Total debts divided by EQUITY CAPITAL. It is a measure of the
level of indebtedness of the FARM. In French usage, it is the
ratio of total debts to TOTAL LIABILITIES.
See EQUITY RATIO


060 DEBT SERVICING CAPACITY


F: AUTOFINANCEMENT DE
NOUVEAUX INVESTISSEMENTS
S: CAPACIDAD DE PAGO


Funds generated by the FARM in a given period which can be devoted
to new investment. See SELF FINANCING.


061 DECISION ANALYSIS


F: ANALYSE DE LA DECISION
S: ANALYSIS DE DECISIONS


A procedure for ensuring that a decision maker makes decisions
that are consistent with both his personal beliefs about the risks
he faces and his personal preferences for possible CONSEQUENCES
from the decision.


F: NOEUD DE DECISION
S: NUDO DE DECISION


A point in a DECISION TREE where a choice must be made.


F: ARBRE DE DECISION
S: ARBOL DE DECISION


A diagrammatic representation in tree form of a RISKY DECISION
PROBLEM.


F: DEGRE DE CERTITUDE
S: GRADO DE CONVICTION


See SUBJECTIVE PROBABILITY.


PAGE 13


062 DECISION NODE


063 DECISION TREE


064 DEGREE OF BELIEF












065 DEGREE OF PREFERENCE


F: DEGRE DE PREFERENCE
S: GRADO DE PREFERENCIA


See UTILITY


066 DEPRECIATION


F: AMORTISSEMENT
S: DEPRECIACION


The COST of wear and obsolescence associated with implements,
machinery and structures over time. It is usually calculated on
an annual basis. If the cost of depreciation is thought to be
relatively constant in each period (year) (e.g. as in the case of
buildings), it is calculated by the "straight-line method" as:

D = (PC 8V)/n

where D is the depreciation cost in each period, PC is the
purchase cost of the item, and SV is the salvage value of the item
when disposed of after its life of n periods. If the rate (rather
than the cost) of depreciation is thought to be relatively
constant over time (e.g. as in the case of machinery),
depreciation is calculated by the "diminishing balance method" as:


D = (PC)r
1


D = (B )r
2 1


D = (B
i i-1


and B = (PC-D )


and B = (B D )
2 1 2


)r and B = (B D )
i i-1 i


where Di is the depreciation in period i. r is the rate of
depreciation per period, and Bi is the depreciated value of the
item at the end of period i. The rate r is calculated as

1/n
r 1 tSV/PC)

Other variations of these methods of calculating depreciation are
dlso sometimes used. All the methods of calculation can only
provide an estimate of the cost of wear and obsolescence. In
small-holder farming, an element of judgement may be necessary in
that often it may be significant to allow for the depreciation of
what in other farming contexts would be regarded as only minor
items of equipment and treated as consumables.


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067 DEVELOPMENT BUDGET


F: BUDGET PREVISIONNEL
A MOYEN OU LONG TERME
S: PRESUPUESTO DE
DESARROLLO PREDIAL


A BUDGET used to asses the impact of planned changes in
organization or production that will take some considerable time,
i.e. at least several years, to implement. It will generally
include a specification of the production system to be used, the
expected CASH FLOW and relevant MANAGEMENT PERFORMANCE CRITERIA.


F: CHARGES DIRECTED
S: COSTS DIRECTOR


Those COSTS which can be allocated to a specific ACTIVITY or
ENTERPRISE. They may be either VARIABLE COSTS (they are related
to the size or scale of the ACTIVITY) or FIXED COSTS (e.g. the
cost of DEPRECIATION of a milking parlour is attributable to the
milk ENTERPRISE).
See COSTS.


069 DIRECT VARIABLE COSTS,
RUNNING COSTS


F: CHARGES OPERATIONNELLES
S: COSTS OPERACIONALES


Those COSTS that would not be incurred if the ACTIVITY or
ENTERPRISE were not pursued in a particular year. They are
related to the size (or scale) of the activity or enterprise.


070 DISCOUNT FACTOR


F: FACTEUR D'ACTUALISATION
S: FACTOR DE DESCUENTO


The coefficient


(1+i)


used in DISCOUNTING where i is the relevant rate of interest and
the number of periods is n.


071 DISCOUNTING


F: ACTUALISATION
S: ACTUALIZACION


Calculation of the PRESENT VALUE of a future sum by application of
the relevant rate of interest. It is the converse of COMPOUNDING
and is given by:


PAGE 15


068 DIRECT COSTS









ENGLISH


C = C (1+i)
o n


where i is the interest rate per period (usually per year), Cn is
the sum to be received n periods in the future and C(o) is the
present value. Note that this formulation assumes i is the same
in each period. See also DISCOUNT FACTOR.


072 DISCRETE STOCHASTIC
PROGRAMMING


F: PROGRAMMATION STOCHASTIQUE
A VARIABLES DISCRETES
S: PROGRAMACION ESTOCASTICA
DISCRETA


A form of RISK PROGRAMMING in which a relatively small number of
possible outcomes of risky coefficients are considered.



073 DOMINANCE F: DOMINANCE
S: DOMINANCIA

A term used in various contexts (e.g. in DECISION ANALYSIS, FARM
PROGRAMMING and INPUT-OUTPUT BUDGET ANALYSIS) to indicate that one
alternative is always superior to another in the sense of
producing higher NET BENEFITS.


074 (EV)-EFFICIENT PLANS


F: PLANS EFFICACES
PREVISIONS-VARIANCE
S: PLANES EFICIENTES
MEDIA-VARIANZA


FARM PLANS that have the lowest possible variance (V) of income
(E). Such plans may be generated by QUADRATIC RISK PROGRAMMING.


075 ENTERPRISE


F: SPECULATION
S: RUBRO


The production of a particular commodity
commodities for sale or domestic use. The
include a number of ACTIVITIES.


or group of related
one enterprise may


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076 EQUITY,
EQUITY CAPITAL,
NET WORTH


F: CAPITAUX PROPRES,
SITUATION NETTE
S: CAPITAL PROPIO,
VALOR NETO


TOTAL ASSETS less IOTAL LIABILITIES. If need be, it may be
segregated into farm and non-farm EQUITY. It represents the
farmer's contribution of CAPITAL to the economic unit.


077 EQUITY RATIO


F: RATIO CAPITAUX PROPRES:CAPITAL TOTAL
S: INDEPENDENCIA FINANCIER


EQUITY CAPITAL divided by TOTAL FARM CAPITAL. It is a measure of
the level of freedom from indebtedness and is usually expressed as
a percentage.


078 EVENT NODE,
CHANCE NODE


F: NOEUD EVENEMENTIEL,
NOEUD DE HAZARD
S: NUDO DE EVENT,
NUDO DE PROBABILIDADES


A point in a DECISION TREE where uncertainty exists as to which of
a number of events or STATES OF NATURE will occur.


F: SENTIER D'EXPANSION
S: CAMINO DE EXPANSION


The ISOCLINE EQUATION relevant to the expansion of production
under given INPUT prices.


080 EXPECTED UTILITY


F: UTILITE PREVISIONNELLE
S: UTILIDAD ESPERADA


A criterion for risky choice computed as the weighted average of
the UTILITIES of the possible CONSEQUENCES where the weight for
each consequence is its SUBJECTIVE PROBABILITY of occurrence.


081 FACTORIAL DESIGN


F: DISPOSITIF FACTORIEL
S: DISENO FACTORIAL


An experimental design in which each factor appears with each
level of each other factor.


PAGE 17


079 EXPANSION PATH








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082 FACTORS OF PRODUCTION


F: FACTEURS DE PRODUCTION
S: FACTORS DE PRODUCTION


The INPUTS used in a production process. In general terms these
can be classified as land, labour, capital and MANAGEMENT. In
PRODUCTION FUNCTION ANALYSIS, management is not usually included
as it cannot be readily measured, and land, labour and capital may
be further divided into different types.


083 FAMILY EARNINGS


F: REVENUE FAMILIAL
S: INGRESO FAMILIAR


NET FARM INCOME plus other non-farm income of the family. It
represents the total income available to the farm family for all
purposes.



084 FARM F: EXPLOITATION
S: FINCA,
EXPLOTACION AGRICOLA

A collection of RESOURCES, normally managed by a single decision
maker (individual, committee or group), used for the purposes of
crop, livestock, fish and/or forestry production.



085 FARM CENSUS F: RECENSEMENT ACRICOLE
S: CENSO AORICOLA

The collection of selected information from all the FARMS
comprising some population


086 FARM DEVELOPMENT F: PROGRAMME DE DEVELOPPEMENT
PROGRAMME D'UNE EXPLOITATION
8: PROGRAM DE DESARROLLO PREDIAL

A schedule used in a DEVELOPMENT BUDGET. It shows anticipated
INPUTS and OUTPUTS in dated sequence.



087 FARM DEVELOPMENT TARGET F: OBJECTIF DE DEVELOPPEMENT
D'UNE EXPLOITATION
8: META DE DESARROLLO PREDIAL


The selected end position for a DEVELOPMENT BUDGET


PAGE 18








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088 FARM FINANCIAL ANALYSIS F: REVENUE
S: ANALYSIS FINANCIERO DE LA FINCA

This is carried out to show the financial performance of the FARM
during a specified accounting period (usually a year). It may be
done in terms of actual performance during some past period or on
a planning basis in terms of expected performance in the future.
The broad procedure by which revenues and costs are categorized is
shown in the following diagram where the OPPORTUNITY COSTS OF THE
FARM are made up of the opportunity cost of the farm's INVESTMENT
CAPITAL and of its family labour (including management).

a-----------------a
I non-farm 1
I net income
------------------------------------ ---------
GROSS I TOTAL I NET I NET FAMILY I
FARM i GROSS I FARM I FARM
INCOME : MARTIN I INCOME I EARNINGS II
o ----------
: IOPPORTUN- 1 I EARNINOSI
I ITY COST
SI of farm I
i I family
SI I labour, I I
I INVESTMENT 1
S1I CAPITAL I
SI I and II
: I MANAGEMENT
S----------------I --------
SI FIXED I
SI COSTS I
!I and I
I indirectly
i Ivariable!
{ I costs
S------- ---- (
I DIRECT I
IVARIABLFI
S COSTS I
I- I----------a


Note that if comparisons of farm performance in terms of
profitability are to be made between farms, the appropriate
measure is NET FARM INCOME plus interest on borrowed capital.
Comparisons will not then be confounded by differences between
farms in their level of indebtedness.


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089 FARM GATE


F: SEUIL DE L'EXPLOITATION
S: PUERTA DE LA FINCA


The point in product flow at which the FARMER relinquishes full
control over OUTPUT or where the farmer gains full control over
INPUT. It serves to establish a point in input or output flow
where a unique price can be determined.


F: PRIX A LA FERME
S: PRECIO PUESTO FINCA


The price paid for INPUT or received for OUTPUT as measured at the
FARM GATE.


091 FARM MANAGEMENT


F: GESTION DES EXPLOITATIONS AORICOLES
S: ADMINISTRATION RURAL


Depending on context, the activity of managing a FARM, or the
study of how farms are managed, or the study of how farms might
best be managed to meet desired goals.
In the first sense, the activity of a FARMER in running his FARM
so as, over times to make the best possible use of the RESOURCES
available to him and the situations he confronts in terms of his
goals, his RISK ATTITUDE and the limited information available to
him.


F: PLAN
S: PLAN DE EXPLOTACION PREDIAL


A detailed statement of the ACTIVITIES that will be carried out on
the FARM over a specified period of time. Depending on the type
of RESOURCES that uill be used, two broad types of plan may be
formulated. If the plan is constrained by INVESTMENT CAPITAL, it
is normally referred to as a SHORT-TERM plan. However, if
allowance is made for some change in REALIZABLE or FIXED ASSETS,
then the plan would normally be referred to as a LONG-TERM plan.


F: ENGUETE AORICOLE
S: ENCUESTA DE PREDIOS


Data collection from a sample of FARMS from a specified population


PAGE 20


090 FARM GATE PRICE


092 FARM PLAN


093 FARM SURVEY








ENGLISH


094 FARMER


F: EXPLOITANT
S: AGRICULTOR


The principal decision maker involved in the management of a FARM.
Usually but not always will be head of HOUSEHOLD. Sometimes the
choice of principal decision maker will be somewhat arbitrary
since decision making may sometimes be segregated for different
farm activities.


095 FIELD STUDY*
AREA FAMILIARIZATION


F: ETUDE SUR LE TERRAIN,
PRISE DE CONNAISSANCE D'UNE REGION
S: STUDIO DE TERRENO,
FAMILIARIZACION DE AREA


Study of a particular area or problem via visits to or residence
in the actual locality.


096 FINANCE BUDGET


F: PLAN DE FINANCEMENT,
PLAN DE FINANCEMENT PREVISIONNEL
S: PRESUPUESTO FINANCIER


A BUDGET constructed to show the extent of necessary borrowings
and the manner in which interest and principal payments on loans
received are to be met.


097 FINANCIAL ANALYSIS


F: ANALYSE FINANCIERE
S: ANALYSIS FINANCIERO


Analysis aimed at determine the possible sources of finance for
investment and the possible risks of such investment.


F: ACTIFS STABLES
S: ACTIVE PERMANENT


Durable ASSETS representing relatively long-term investments that
are used for more than one production cycle. Examples are
breeding livestock, plant and machinery, land and buildings.
Contrast, in terms of liquidity, with REALIZABLE ASSETS.
See STATEMENT OF ASSETS AND LIABILITIES.


F: CHARGES FIXES
S: COSTS FIJOS


Those COSTS which are not VARIABLE COSTS.


PAGE 21


098 FIXED ASSETS


099 FIXED COSTS








ENGLISH


100 FIXED INPUT


F: FACTEUR FIXE DE PRODUCTION
S: INSUMO FIJO


An INPUT whose level is kept unchanged during the production
process.



101 FRACTILE F: FRACTILE
S: FRACTILO

The j-th fractile ( (0 or =) j (< or =) 1 ) is the value of a
random variable such that the probability of a randomly drawn
value of the variable being less than the fractile value is j.



102 FRACTILE RULE F: ROLE DES FRACTILES
S: REGLA DE LOS FRACTILOS

If only n observations are available on a continuous random
variable, then when these observations are arranged in ascending
order of size, the k-th observation is a reasonable estimate of
the k/(n+1) FRACTILE.


103 FREQUENCY DISTRIBUTION


F: DISTRIBUTION DE FREQUENCES
8: DISTRIBUTION DE FRECUENCIAS


A table, graph or function indicating the frequency of occurrence
of particular values of a variable.


104 GROSS FARM INCOME


F: PRODUIT BRUT GLOBAL
S: INGRESO BRUTO TOTAL


GROSS INCOME of a FARM. It is constituted by the value of product
which, during the specified period, is sold, used for HOUSEHOLD
consumption, used on the farm for seed or feed, used for payments
in kind or gifts, or in store at the end of the period. In
calculating gross farm income, those components of OUTPUT that are
not sold should be valued at market prices. For livestock, though
not usually for standing crops because of difficulties of
valuation, changes in the value of the stock of animals over the
period are usually taken into account. See LIVESTOCK GROSS
INCOME.


PAGE 22







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105 GROSS INCOME


F: PRODUCT BRUT
S: INGRESO BRUTO,
PRODUCT BRUTO


The value of total OUTPUT (net of any purchases of products
produced) over a specified period (usually one year) whether the
OUTPUT is sold or not and including INVENTORY changes. May be
calculated on a PLOT, ACTIVITY, ENTERPRISE or FARM basis. See
GROSS FARM INCOME and LIVESTOCK GROSS INCOME.


106 GROSS MARGIN


F: MARGE BRUTE
S: MAROEN BRUTO


GROSS INCOME minus DIRECT VARIABLE COSTS incurred in the
production process. May be calculated on a PLOT, ACTIVITY,
ENTERPRISE or FARM basis and must relate to some defined period of
time.


107 GROSS MARGIN BUDGET


F: MARGE BRUTE GLOBAL
PREVISIONNELLE
S: PRESUPUESTO DE
MARGENES BRUTOS


A PROFIT BUDGET drawn up using ACTIVITY GROSS MARGINS.


108 GROSS MARGINS PLANNING


F: METHOD DES MARGES BRUTES
S: PLANIFICACION POR MARGENES BRUTOS


A version of SIMPLIFIED PROGRAMMING in which ACTIVITIES are
selected on the basis of only one KEY CONSTRAINT, often land, and
using GROSS MARGIN as the measure of return.


F: HISTOGRAMME
S: HISTOGRAMA


A diagram composed of a number of rectangles drawn adjacent to
each other such that the area of each rectangle is proportional to
the frequency of observations in the class interval represented by
the width of the rectangle.


F: FAMILLE
S: UNIDAD FAMILIAR


A person or group of persons normally living in the same house,


PAGE 23


109 HISTOGRAM


110 HOUSEHOLD








ENGLISH


homestead area or compound, usually sharing a community of life,
and bound together primarily by a shared economy. It includes
members working away but repatriating to or drawing money from the
household. Often, but not always, household members eat together
(from a common fire) and depend upon a single FARM.


111 HOUSEHOLD NET CASH INCOME


F: RECETTES TOTALES DE LA FAMILLE,
REVENUE MONETAIRE DE LA FAMILLE
S: INGRESO DE CAJA NETO
DE UNA UNIDAD FAMILIAR


CASH SURPLUS of the FARM plus other (non-farm) income of the
HOUSEHOLD. It represents the cash available to the household for
all its payments not relating to the FARM.


112 HOUSEHOLD SURVEY


F: ENQUETE AUPRES DES FAMILIES
S: ENCUESTA DE UNIDADES FAMILIARES


The collection of data from a sample drawn from a given population
of HOUSEHOLDS.


113 IMPOSTS AND TAXES


F: IMPORTS ET TAXES
S: IMPUESTOS Y TASAS


Charges levied by government authorities to provide funds for
government-supported activities.


114 IMPROVED LAND VALUE,
LANDOWNER'S CAPITAL


F: CAPITAL FONCIER
8: CAPITAL FUNDIARIO


Value of the FARM's land and the improvements (tree cleaning,
terracing, buildings, fences, etc) attached to it, including
buildings and other structures. Sometimes referred to as the
improved capital value of land. In French usage, the landowner's
capital excludes the value of buildings.


115 IMPUTED COSTS


F: CHARGES CALCULEES
8: COSTS IMPUTADOS


COSTS such as the OPPORTUNITY COST of the FARMER's MANAGEMENT
which should be taken into account in FARM FINANCIAL ANALYSIS but
which involve no money transaction and thus are not recorded in
the farm accounting records (if kept).


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116 IMPUTED LAND REN1


F: FERMAGE CALCULE
S: RENTA DE LA TIERRA


The estimated OPPORTUNITY COST of LANDOWNER'S CAPITAL.
FINANCIAL ANALYSIS.


117 INDIRECT COSTS


See FARM


F: CHARGES INDIRECTES
S: COSTOS INDIRECTOS


COSTS of an ACTIVITY (or ENTERPRISE) that cannot be separated out
and assigned to the activity (or enterprise). They can only be
assigned to the enterprise to which the activity belongs or, if
that is not possible, to a group of enterprises, or if that is not
possible, to the FARM as a whole. They may be either VARIABLE
COSTS or FIXED COSTS.
See COST


118 INPUT


F: INTRANT
S: INSUMO


See INPUT FACTOR. Depending on context, may refer to a generic
type of input factor such as labour or may refer to the quantity
of a particular input factor.


119 INPUT FACTOR


F: FACTEUR DE PRODUCTION
S: INSUMO,
FACTOR DE PRODUCTION


A resource which is used in an ACTIVITY or otherwise used in the
management or operation of a FARM. Relative to a given time span,
input factors may be classified according as to whether they are
fixed or variable and whether or not they are under the farmer's
decision making control.


120 INPUT-OUTPUT BUDGET


F: (TERM NOT TRANSLATED)
S: PRESUPUESTO INSUMO-PRODUCTO


PARTIAL PROFIT BUDGETS applied to the evaluation of INPUT-OUTPUT
DATA.


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121 INPUT-OUTPUT COEFFICIENTS


F: COEFFICIENTS TECHNIQUES
(ENTREES-SORTIES)
8: COEFICIENTES INSUMO-PRODUCTO


Technical coefficients specifying the quantity of some particular
INPUT per unit of OUTPUT or the amount of output produced per unit
of input in a specified ENTERPRISE or ACTIVITY.


122 INPUT-OUTPUT DATA


F: DONNEES DE BASE
D'UN SYSTEM DE PRODUCTION
S: TABLA INSUMO-PRODUCTO


Data relating the level of crop or livestock OUTPUT to (different)
levels of INPUT use. May be in physical or value terms but
usually the former.


123 INTEGER PROGRAMMING


F: PROGRAMMATION A
VARIABLES ENTIERES
S: PROGRAMACION ENTERA


A form of mathematical programming related to LINEAR PROGRAMMING
in which selected variables are constrained to whole-number
values.


124 INTERMEDIATE ACTIVITY


F: ACTIVITY INTERMEDIAIRE
S: ACTIVIDAD INTERMEDIA,
ACTIVIDAD DE CONSUMO INTERNO


An ACTIVITY whose OUTPUT becomes an INPUT to another ACTIVITY,
usually involving different ENTERPRISES of a FARM.


125 INTERNAL CONSISTENCY


F: COHERENCE INTERNE
S: CONSISTENCIA INTERNAL


The state whereby the data in a collection are in accord amongst
themselves.


126 INTERNAL RATE OF RETURN


F: TAUX DE RENTABILITE INTERNE,
TAUX DE RENDEMENT INTERNE
S: TASA INTERNAL DE RETORNO


The discount rate of interest which makes the NET PRESENT VALUE of
an investment exactly zero.


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127 INVENTORY F: INVENTAIRE
S: INVENTARIO
In accounting terminology, a list of all the ASSETS owned giving
their description and value as at a particular point in time. In
management terms, often used to describe a stock of goods kept in
case of future need, e.g. spare parts for machinery.


128 INVESTMENT


F: INVESTISSEMENT
S: INVERSION


The use of funds to purchase ASSETS with a view to possible future
advantage.


129 INVESTMENT APPRAISAL


F: EVALUATION DE LA RENTABILITE
D'UN INVESTISSEMENT
S: EVALUACION DE INVERSIONES


The evaluation of profitability of a possible investment.
Commonly involves NET PRESENT VALUE or INTERNAL RATE OF RETURN
calculations.


130 INVESTMENT CAPITAL


F: CAPITAL INVEST
S: INVERSION DE CAPITAL


The value of RESOURCES (purchased or owned) which are incorporated
in the FARM with the expectation of a return at a point in time
beyond the present accounting period. It contrasts with WORKING
CAPITAL and is the sum of the fixed assets and realizable assets.


131 ISOCLINE EQUATION


F: EQUATION ISOCLINE
8: ECUACION ISOCLINA


The equation specifying the least-cost combination of a set of
INPUT FACTORS for production of any specified quantity of OUTPUT.


132 ISOQUANT EQUATION


F: EQUATION ISOGUANT
8: ECUACION ISOCUANTA


An equation describing all combinations of INPUT FACTORS which
yield a given quantity of OUTPUT.


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133 JUDGEMENTAL FRACTILE METHOD


F: METHOD ESTIMATIVE
DES FRACTILES
S: METODO DE LOS
FRACTILOS SUBJETIVOS


A method of eliciting a person's SUBJECTIVE PROBABILITY
distribution whereby the fractiles of the distribution are
assessed by appealing to the intuition and experience of the
person.


F: FACTEUR LIMITANT
S: RESTRICCION CLAVE


The constraint judged to be of most immediate relevance in
limiting the choice of a farm plan and hence used as a basis for
ACTIVITY selection in SIMPLIFIED PROGRAMMING.


F: FLUX EN NATURE
S: FLUJO EN ESPECIE


The pattern, over a specified time period, of flows of goods and
services not in a cash form.


F: BILAN-TRAVAIL PREVISIONNEL
S: PRESUPUESTO DE TRABAJO


A BUDGET comparing labour requirements with labour available,
usually constructed on a monthly or seasonal basis.


F: DIAGRAMME DU TRAVAIL
S: CARTA DE DISTRIBUTION
DEL TRABAJO


A form of LABOUR BUDGET constructed as a diagram with a calendar
of working periods (often days or weeks) specified on the
horizontal axis and with number of workers recorded on the
vertical axis. The chart shows the number of workers assigned or
needed for each task and the duration of that task.


F: JOURNEE DE TRAVAIL
S: JORNADA DE TRABAJO


A unit of labour INPUT or requirement usually assumed to represent
the work accomplished by an adult in a normal workday or a


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134 KEY CONSTRAINT


135 KIND FLOW


136 LABOUR BUDGET


137 LABOUR CHART


138 LABOUR DAY








ENGLISH


standardized workday of eight hours.
See also MAN DAY EQUIVALENT.


F: TEMPS DE TRAVAUX
8: PERFIL DE TRABAJO


The seasonal pattern of labour requirements for a given ACTIVITY,
usually specified on a weekly or monthly basis.



140 LAW OF DIMINISHING RETURNS F: LOI DES RENDEMENTS DECROISSANTS
S: LEY DE RENDIMIENTOS
FISICOS DECRECIENTES

The physical law that applies to all production processes so that
the MARGINAL PRODUCT of a variable factor eventually declines as
more of the factor is used relative to a given amount of fixed
factors.
See PRINCIPLE OF MARGINALITY.


141 LEAST-SQUARES REGRESSION


F: METHOD DES MOINDRES CARRIES
8: REQRESION DE MINIMOS CUADRADOS


A statistical method for fitting continuous mathematical functions
involving a single dependent variable and one or more independent
variables. It is used in PRODUCTION FUNCTION ANALYSIS.


142 LIABILITIES


F: PASSIF
8: PASIVO


The value of claims on the ASSETS of a business by the various
suppliers of funds to it. See TOTAL LIABILITIES.


143 LINEAR PROGRAMMING


F: PROORAMMATION LINEAIRE
S: PROGRAMACION LINEAL


A mathematical procedure involving optimization of a linear
objective function subject to constraints specified in linear
form. It is used for solving resource allocation problems. Major
possible uses in FARM MANAGEMENT relate to farm planning and the
formulation of livestock diets. Generally it is carried out on a
computer.


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139 LABOUR PROFILE








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144 LIQUIDITY RATIO


F: RATIO DE LIGUIDITE GENERAL
8: RELACION DE LIGUIDEZ


Ratio showing the capacity of the enterprise to repay SHORT TERM
LOANS during the accounting period. It is calculated as

CURRENT ASSETS/Short Term Loans

See ACID-TEST RATIO


145 LIVESTOCK FEED BUDGET


F: BUDGET FOURRAGER
S: PROGRAM DE ALIMENTACION DEL QANADO


A BUDGET comparing feed requirements of livestock with feed
available. It is usually drawn up on a seasonal basis.


146 LIVESTOCK GROSS INCOME


F: PRODUIT BRUT ANIMAL
S: INGRESO BRUTO DEL GANADO,
PRODUCT BRUTO DEL GANADO


The GROSS INCOME of the FARM from livestock production. It is
calculated as sales of livestock plus value of livestock used for
domestic consumption, payments in kind and gifts plus value of
livestock at end of the accounting period plus value of livestock
produce (e.g. milk, eggs, etc.) produced minus the sum of
purchases of livestock, value of livestock obtained as payments in
kind and gifts, and value of livestock at the beginning of the
accounting period.


147 LIVESTOCK UNIT (L.S.U. )
LIVESTOCK EQUIVALENTS


F: UNITE QROS BETAIL (U.Q.B.)
S: UNIDAD ANIMAL,
UNIDADES EQUIVALENTES-ANIMAL


This is the unit used in LIVESTOCK FEED BUDGETing or other
BUDGETing involving livestock whereby the feed (energy)
requirements of different categories of livestock are expressed in
terms of a single type of livestock. It is often denoted by LSU.
There are no commonly agreed standards of equivalency between
different types of livestock though most assessments would
approximate the relationship that one LSU equals one large animal
(cow, bullock, horse, mule) equals six sheep or goats equals three
pigs, with appropriate adjustment made for lactating, pregnant and
young animals. An alternative term for livestock units is
LIVESTOCK EQUIVALENTS.


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148 LONG AND MEDIUM
TERM LIABILITIES


F: DETTES A LONG ET MOYEN TERME
8: DEUDAS A MEDIAN Y LARGO PLAZO


Loans, mortgages and other debts not liable to early recall under
normal circumstances.
See STATEMENT OF ASSETS AND LIABILITIES.


F: LONG TERME
S: LARGO PLAZO


Generally refers to a time horizon of ten years or so, as distinct
from the MEDIUM TERM or SHORT TERM. When used in a technical
sense relating to factors of production, it refers to that time
horizon over which all factors may be regarded as variable.


150 LONG-TERM CASH FLOW BUDGET


F: PREVISIONS DE TRESORERIE
A LONG TERM,
BUDGET DE TRESORERIE
A LONG TERM
S: PRESUPUESTO DE CAJA
DE LARGO PLAZO


A CASH FLOW BUDGET constructed for a planning horizon of ten years
or so with intermediate cash balances normally calculated at
annual intervals.


151 MAN DAY EQUIVALENT


F: JOUR-HOMME
S: EQUIVALENTE DIA-HOMBRE


A unit of measurement of labour INPUT, requirement or
availability, usually assumed to represent the work accomplished
by an adult male worker in eight hours. It is used as the basis
for aggregating the supply or availability of labour from
individuals of different age and sex.


F: UNITE DE MAIN D'OEUVRE
S: EQUIVALENTE HOMBRE (EH)


See MAN DAY EQUIVALENT. May also refer to a standard year rather
than a standard day of labour.


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149 LONG TERM


152 MAN EQUIVALENT








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153 MANAGEMENT


F: GESTION
S: ADMINISTRATION


The formulation and execution of a plan involving the use of
RESOURCES and situations in order to produce OUTPUT for the
satisfaction of prespecified goals.


154 MANAGEMENT PERFORMANCE CRITERIA


F: CRITERES DE OESTION
S: CRITERIOS DE ADMINISTRATION


Set of technical, economic and/or financial elements, expressed in
ratio, percentage or absolute terms, that enable an analyst or the
FARMER to assess managerial performance. COMPARATIVE ANALYSIS
will generally involve such criteria. Some examples of such
criteria are EQUITY RATIO, RETURN TO FAMILY LABOUR and RETURN TO
TOTAL CAPITAL.


155 MARGINAL COST


F: COURT MARGINAL
S: COSTO MARGINAL


The increase in VARIABLE COST which would occur if one more unit
of output were to be produced.


156 MARGINAL NET BENEFIT


F: PRODUIT MARGINAL DE SUBSTITUTION
S: BENEFICIO NETO MARGINAL


The increase in NET BENEFIT which can be obtained by changing from
one production alternative to another. It is often measured
relative to adding a marginal unit of INPUT.


157 MARGINAL OPPORTUNITY COST


F: COUT D'OPPORTUNITE MARGINAL
8: COSTO MARGINAL DE OPORTUNIDAD


The value of including an additional unit of a given ACTIVITY in
the farm plan.


F: PRODUIT MARGINAL
S: PRODUCT MARGINAL


The marginal product of an input is the change in OUTPUT arising
from using an additional unit of INPUT.


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158 MARGINAL PRODUCT








ENGLISH


159 MARGINAL RATE OF RETURN


F: TAUX MARGINAL DE RENTABILITE
S: TASA MARGINAL DE RETORNO


The MARGINAL NET BENEFIT divided by the MARGINAL COST.


160 MARGINAL VALUE PRODUCT


F: VALEUR DE LA
PRODUCTION MARGINALE
8: VALOR DEL PRODUCT MARGINAL


The change in the value of OUTPUT resulting from the use of an
additional unit of INPUT.



161 MEDIUM TERM F: MOYEN TERME
S: MEDIAN PLAZO

Generally refers to a time horizon of two or three years, as
distinct from the LONG TERM or the SHORT TERM.


162 MEDIUM-TERM CASH FLOW BUDGET


F: PREVISIONS DE TRESORERIE
A MOYEN TERME
BUDGET DE TRESORERIE
A MOYEN TERME
S: PRESUPUESTO DE CAJA
DE MEDIAN PLAZO


A CASH FLOW BUDGET extending over three or four years with the
intermediate cash balances calculated at quarterly or half-yearly
intervals. Contrasts with SHORT and LONG-TERM CASH FLOW BUDGETS.


163 MINIMUM RETURNS ANALYSIS


F: ANALYSE DU REVENUE MINIMUM
S: ANALYSIS DE LOS MINIMOS RETORNOS


A procedure for assessing risky production alternatives by
examining their worst possible net returns and selecting that
alternative whose worst return or whose average return for its
worst possibilities is highest among the alternatives being
considered.


164 MIXED ACTIVITY


F: ACTIVITY MIXTE
S: ACTIVIDAD MIXTA


Two or more ACTIVITIES that are in such close association that
separate economic analysis is not meaningful.


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165 MIXTURE COMPONENT


F: COMPOSANTE D'UNE ACTIVITY MIXTE
S: COMPONENT DE UNA ACTIVIDAD MIXTA


One of the ACTIVITIES involved in a MIXED ACTIVITY.


166 MODEL


F: MODELE
8: MODEL


A simplified representation of actual or potential reality built
to reflect those features of a FARM, ENTERPRISE or ACTIVITY that
are of most importance in the context of a particular study. For
example, LINEAR PROGRAMMING of a FARM is a type of modelling.


167 MOTAD PROGRAMMING


F: PROGRAMMATION MOTAD
8: PROGRAMACION MOTAD


A form of RISK PROGRAMMING based on Minimization of Total Absolute
Deviation of TOTAL CROSS MARGIN.


168 MULTIPHASE SAMPLING


F: ECHANTILLONNAGE MULTIPHASE
S: MUESTREO EN FASES MULTIPLES


A sampling scheme involving collection of different categories of
information from different subsamples.


169 MULTIPLE CROPPING


F: RECOLTES MULTIPLES
S: AGRICULTURE DE COSECHAS MULTIPLES


The growing of two or more crops on the same land in the one year.


170 MULTIPLE CROPPING
INDEX (MCI)


F: INDICE DE
RECOLTES MULTIPLES
8: INDICE DE COSECHAS MULTIPLES


The ratio of harvested crop area to land area in a stated period,
usually one year. It is usually expressed as a percentage.


171 MULTISTAGE SAMPLING


F: ECHANTILL-ONNAGE
A PLUSIEURS DEORES
S: MUESTREO POR ETAPAS


A PROBABILITY SAMPLING method involving two or more steps, e.g.


PAGE 34







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sampling of villages and then sampling of households within the
sampled villages.


172 MULTIVARIABLE PRODUCTION FUNCTION


F: FUNCTION DE PRODUCTION
A PLUSIEURS VARIARI.ES
S: FUNCTION DE PRODUCTION
MULTIVARIABLE


A PRODUCTION FUNCTION involving several VARIABLE INPUTS.


173 NET BENEFIT CURVf


r. COURSE DES GAINS NETS
S: CURVA DE BENEFICIOS NETOS


A curve showing the relationship between the
-.ernatives and their expected NET DENEFITS.


174 NET BENEFITS,
NET RETURNS


VARIABLE COSTS -n


F: BENEFICE NET,
GAIN NET
S: BENEFICiOS METOS,
RETOUNOS NETOS


The value of the advantages obtained less the value of the things
given up in achieving these advantages.


175 NET CASH FLOW


F: FLUX DE TRESORERIE NET
S: FLUJO NETO DE CAJA


The time pattern of RECEIPTS of cash or equivalent minus PAYMENTS
in cash or equivalent. May be calculated for FARM or HOUSEHOLD,
ur, both.


176 NET CROP YIELD


F: RENDEMENT NET D'UNE CULTURE
S: RENDIMIENTO NETO DE COSECHA


The measured crop yield per hectare (or other land unit)
field, minus harvest losses and, where appropriate,
losses.


177 NET FARM EARNINGS


F: REVENUE DE L'ENTREPRISE
S: INGRESO DE LA FINCA


NET FARM INCOME less the OPPORTUNITY COSTS OF THE FARM.


PAGE 35


in the
storage








ENGLISH


represents the reward to the farmer after imputing a value to the
OPPORTUNITY COST of his MANAGEMENT, INVESTMENT CAPITAL and family
labour.


178 NET FARM EARNINGS STATEMENT


F: COMPETE D'ENTREPRISE
S: CUENTA DE LA EMPRESA


An extension of the PROFIT AND LOSS ACCOUNT to take account of the
OPPORTUNITY COSTS OF THE FARM and give NET FARM EARNINGS.


179 NET FARM INCOME


F: REVENUE AORICOLE,
RESULTAT D'EXPLOITATION
S: BENEFICIO NETO TOTAL


GROSS FARM INCOME minus total farm COSTS. It is the reward to the
farm family for their labour and management together with the
return on all the capital invested in the farm, whether borrowed
or not.


180 NET PRESENT VALUE


F: BENEFICE ACTUALISE
S: VALOR PRESENT NETO


The net total of the discounted values of the set or flow of
PAYMENTS and RECEIPTS associated with a given project or farm
development plan. See also DISCOUNTING.


181 NON-FARM INCOME ACCOUNT


F: COMPETE DE L'EXPLOITANT,
COMPETE PRIVE
S: CUENTA DEL EMPRESARIO


An account kept of non-farm receipts and expenses to determine
non-farm net income which, when added to NET FARM INCOME, equals
FAMILY EARNINGS.
See FARM FINANCIAL ANALYSIS.


182 NON-FARM REVENUE


F: APPORTS PRIVES
S: INGRESOS NO AQRICOLAS


Revenue obtained from non-FARM activities.


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183 NON-PROBABILITY SAMPLING


F: ECHANTILLONNAGE
NON PROBABILISTE
S: MUESTREO NO PROBABILISTICO


Methods of sampling in which the probability of a particular
individual being included in the sample is not known. Compare
PROBABILITY SAMPLING.


F: DONNEES STANDARD
S: DATOS ESTANDAR


INPUT-OUTPUT DATA for an ACTIVITY or FARM indicating the expected
level of achievement for a defined technology under specified
levels (e.g., high, average of low) of MANAGEMENT


185 OBJECTIVE FUNCTION


F: FUNCTION OBJECTIF
S: FUNCTION OBETIVO


A mathematical function expressing the relationship between some
objective which is to be optimized and the variables on which it
depends.


186 OPERATING CAPITAl,
TENANT'S CAPITAL


F: CAPITAL D'EXPLOITATION
S: CAPITAL DE EXPLOTACION


TOTAL FARM CAPITAL less the improved land value of the land in the
FARM. It allows inter-farm comparisons of performance without
regard to tenure.


187 OPERATION


F: TACHE
8: LABOR,
OPERATION


A specific task within an ACTIVITY, e.g.
usually associated with a power input.


188 OPPORTUNITY COST


ploughing.


It is


F: COUT D'OPPORTUNITE
S: COSTO DE OPORTUNIDAD


The cost of any choice as measured by the value of the best
alternative foregone. Thus the opportunity cost of a RESOURCE is
its value in its best alternative use. For practical purposes,
when considering a whole economic unite the opportunity cost is
often defined as the market value.


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184 NORM DATA








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189 OPPORTUNITY COSTS OF THE FARM


F: CHARGES SUPPLETIVES
S: COSTS DE OPORTUNIDAD
DE LA FINCA


The OPPORTUNITY COST of the farmer's INVESTMENT CAPITAL, his
MANAGEMENT and family labour.


F: PRODUCT
S: PRODUCTION


Any physical product or service generated by an ACTIVITY.


191 PARAMETRIC BUDGET


F: BUDGET PREVISIONNEL PARAMETRE
S: PRESUPUESTO PARAMETRICO


A BUDGET (most often a PARTIAL PROFIT BUDGET) drawn up using
algebraic symbols for selected planning coefficients. It is used
to appraise the consequences of changes in the planning
coefficients.


192 PARAMETRIC PROGRAMMING


F: PROGRAMMATION LINEAIRE
AVEC PARAMETRAGE
S: PROGRAMACION PARAMETRICA


A form of LINEAR PROGRAMMING in which selected coefficients are
varied over some chosen range so as to study the sensitivity of
the results to these coefficients.


193 PARCEL


F: PARCELLE
S: PARCELA


A single piece of land having the same tenure and technical
characteristics. It may comprise one or more PLOTS.


194 PARTIAL BUDGE1ING


F: METHOD DU BUDGET PARTIAL
S: METODO DEL PRESUPUESTO PARCIAL


BUDGETING which relates to only part of the FARM and assesses the
gains and losses, and thus the NET BENEFIT, of changing that part
of the FARM's organization.


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190 OUTPUT








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195 PARTIAL CASH FLOW BUDGET


F: BUDGET DE TRESORERIE PARTIEL
S: PRESUPUESTO PARCIAL DE CAJA


A CASH FLOW BUDGET showing only those CASH FLOWS that would be
changed as a consequence of some proposed change in the farm plan.


196 PAYMENT


F: PAIEMENT
S: EGRESOS,
PAGOS


CASH (or its equivalent) paid for goods and services purchased for
farm use.


197 PAYOFF MATRIX


F: MATRICE DES CONSEQUENCES
S: MATRIZ DE RESULTADOS


A table representing the acts, STATES OF NATURE, SUBJECTIVE
PROBABILITIES and consequences of a RISKY DECISION PROBLEM.


198 PERMANENT CAPITAL


F: CAPITAUX PERMANENTS
S: CAPITALS PERMANENTES


Defined in accounting terms as NET WORTH plus LONG AND MEDIUM TERM
LIABILITIES. It is the CAPITAL at the disposal of the FARMER over
the long term.


F: CHAMP
S: DIVISION,
POTRERO


A subdivision of a PARCEL. It is defined as the smallest unit of
land on which a specified ACTIVITY takes place in terms of
MANAGEMENT.


200 PRE-PAID CROP EXPENSES


F: AVANCES AUX CULTURES
S: GASTOS ANTICIPADOS
DE CULTIVO


Crop COSTS incurred in the accounting period prior to that in
which the crop will be harvested.


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199 PLOT







ENGLISH


201 PRESENT VALUE


F: VALEUR ACTUELLE
S: VALOR PRESENT


The value now of some money amount or CASH FLOW to be paid or
received in the future, adjusted for differences in the value of
money over time arising from the OPPORTUNITY COST of capital. The
present value of a future sum is calculated by DISCOUNTING the
future sum.


202 PRICE INDEX


F: INDICES DES PRIX
S: INDICES DE PRECIOUS


A numerical measurement to show variations in price or prices over
time or space. Many different formulae have been suggested as the
bases of measurement.


203 PRINCIPLE OF ACTIVITY CHOICE


F: PRINCIPLE DU CHOIX
DES ACTIVITIES
S: PRINCIPIO DE ELECTION
DE ACTIVIDADES


The economic principle that ACTIVITIES should enter the farm plan
so long as their expected contribution to NET FARM INCOME exceeds
the OPPORTUNITY COST of the RESOURCES they use.


204 PRINCIPLE OF
COMPARATIVE ADVANTAGE


F: THEORIE DU COUT COMPARATIF
S: PRINCIPIO DE
VENTAJAS COMPARATIVAS


The economic principle implying that various crops and livestock
should be produced in those areas where the physical and other
RESOURCES are best suited to their production under prevailing
price relationships. At the FARM level this implies that the
preferred activities should be those that generate the highest
GROSS MARGIN per unit of FIXED COST.


205 PRINCIPLE OF GOAL TRADEOFF


F: PRINCIPLE DU CHOIX
DES OBJECTIFS
8: PRINCIPIO DE SUBSTITUCION
DE OBJETIVOS


The economic principle that a farmer should trade off competing
goals so long as the gains in satisfaction from the goal receiving
increased emphasis is greater than the loss in satisfaction
incurred by decreasing emphasis on the other goal or goals.


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206 PRINCIPLE OF MARGINALITY


F: THEORIE MARGINALISTE
8: PRINCIPIO DE MARGINALIDAD


The economic principle that choices about the use of RESOURCES
should be made such that the marginal gain from the slightest
possible change in resource use is equal to the marginal loss
implied by the change.


207 PRINCIPLE OF SUBSTITUTION


F: PRINCIPLE DE SUBSTITUTION
8: PRINCIPIO DE SUBSTITUCION


The economic principle that one thing should be substituted for
another only if the NET BENEFIT of making such a change is
positive.


208 PRIVATE WITHDRAWALS


F: PRELEVEMENTS PRIVES
8: RETIROS PERSONALES


Withdrawals from the FARM business in CASH or in kind for the
personal use of the FARMER or his family or HOUSEHOLD.


209 PROBABILITY


F: PROBABILITY
S: PRODABILIDAD


A measure of the chance of occurrence of an event.


210 PROBABILITY SAMPLING


F: ECHANTILLONNAGE PROBABILISTE
S: MUESTREO PROBABILISTICO


A method of drawing a sample such that the probability of a
particular individual being included in the sample is known or can
be estimated with reasonable precision.


211 PRODUCTION FUNCTION


F: FUNCTION DE PRODUCTION
S: FUNCTION DE PRODUCTION


The quantitative relationship between VARIABLE INPUTS and OUTPUTS
for some production process with a specified level of FIXED
INPUTS.


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212 PRODUCTION FUNCTION ANALYSIS


F: ANALYSE DE LA FUNCTION
DE PRODUCTION
S: ANALYSIS DE FUNCIONES
DE PRODUCTION


A method of determining optimum levels of INPUT or OUTPUT for a
production process by estimation and analysis of PRODUCTION
FUNCTIONS.


213 PRODUCTIVITY


F: PRODUCTIVITY
S: PRODUCTIVIDAD


The amount of OUTPUT per unit of INPUT expressed in physical or
value terms.


214 PROFIT AND LOSS ACCOUNT


F: COMPETE D'EXPLOITATION GENERAL
S: CUENTA DE EXPLOTACION AORICOLA


A statement drawn up for a defined accounting period, either past
or future, which shows NET FARM INCOME and a breakdown of its
derivation in terms of COSTS and revenues.


F: COMPETE
D'EXPLOITATION PREVISIONNEL
S: PRESUPUESTO ECONOMIC


A BUDGET drawn up in terms of some measure of farm profit such as
NET FARM EARNINGS.


216 PROGRAMME PLANNING


See SIMPLIFIED PROGRAMMING.


217 PROGRAMMING APPROACH


F: PROGRAMME PLANNING
8: PLANIFICACION POR PROGRAMS


F: APPROCHE PAR PROGRAMMATION
S: ENFOGUE DE PROORAMACION


Approaches to farm planning based on LINEAR PROGRAMMING (or its
variants such as RISK PROGRAMMING and SIMPLIFIED PROGRAMMING) or
other forms of mathematical programming.


PAGE 42


215 PROFIT BUDGET








ENGLISH


218 PURPOSIVE SAMPLING


F: ECHANTILLONNAGE
PAR CHOIX RAISONNE
8: MUESTREO DIRIGIDO


A method of NON-PROBABILITY SAMPLING in which a sample is drawn to
illustrate or represent some particular characteristic in the
population.


219 QUADRATIC POLYNOMIAL


F: POLYNOME DU SECOND DEGREE
A DEUX VARIABLES
S: POLINOMIAL CUADRATICA


A commonly used algebraic form for PRODUCTION FUNCTION ANALYSIS.
It involves only a constant and the first and second powers of the
VARIABLE INPUTS (including cross-product terms). For example, for
two independent variables X and Z, and a dependent variable Y, the
quadratic polynomial can be expressed as

2 2
Y = b + b + b Z + b x + b Z + b XZ
o 1 2 3 4 5


220 QUADRATIC RISK PROGRAMMING


F: PROGRAMMATION QUADRATIQUE
TENANT COMPETE DU RISQUE
S: PROGRAMACION CUADRATICA
BAJO CONDICIONES DE RIESGO


A method of non-linear mathematical programming. It permits risk
in ACTIVITY GROSS MARGINS to be taken into account.


221 QUESTIONNAIRE


F: QUESTIONNAIRE
S: CUESTIONARIO


Interviewer's SCHEDULE or form with all questions listed word for
word in the order they are expected to occur in the interview.


222 QUOTA SAMPLING


F: ECHANTILLONNAGE PAR QUOTAS
8: MUESTREO POR CUOTAS


A method of NON-PROBABILITY SAMPLING in which individuals with
defined characteristics are selected until specified quotas have
been filled.


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ENGLISH


223 RANDOM SAMPLING


F: ECHANTILLONNAGE ALEATOIRE,
ECHANTILLONNAGE AU HAZARD
8: MUESTREO ALEATORIO


A method of PROBABILITY SAMPLING in which the probability of any
individual being included in the sample is constant.


224 RATE OF RETURN


F; RENTABILITE
S: RENTABILIDAD


Ratio of NET BENEFIT to COST incurred in gaining the benefit. A
general notion used to assess the worthwhileness of incurring the
cost.


225 RATE OF RETURN
ON INVESTMENT


F: RENTABILITE D'UN INVESTISSEMENT
8: RENTABILIDAD DE UNA INVERSION


The ratio of net income from an INVESTMENT to the market value of
the investment.


226 RATE OF RETURN
ON OPERATING CAPITAL


F: RENTABILITE DU
CAPITAL D'EXPLOITATION
S: RENTABILIDAD DEL
CAPITAL DE EXPLOTACION


A measure of the profitability of OPERATING CAPITAL. It is the
ratio of REVENUE FROM OPERATING CAPITAL to OPERATING CAPITAL.
Often used in COMPARATIVE ANALYSIS as the basis of comparison for
managerial performance.
See RATE OF RETURN.


227 RATE OF TECHNICAL SUBSTITUTION


F: TAUX DE
SUBSTITUTION TECHNIQUE
S: TASA MARGINAL DE
SUBSTITUCION TECNICA


The amount by which INPUT FACTOR i must be increased if input
factor j is reduced by one unit and the level of production it to
remain unchanged.


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228 RATIO OF EQUITY CAPITAL
TO BORROWED CAPITAL


F: RATIO D'INDEPENDANCE FINANCIERE

S: RELACION CAPITAL PROPRIO:DEUDAS


A ratio used in Francophone countries to assess the financial
independence of the FARM. Is related to EQUITY RATIO (ER) and is
equal to ER/(1-ER).


229 REALIZABLE ASSEIS


F: ACTIFS REALISABLES
S: ACTIVOS REALIZABLES


The value of non-FIXED ASSETS such as machinery and breeding
livestock belonging to the FARM that can be comparatively quickly
transformed into CASH. They are more liquid than FIXED ASSETS but
less liquid than WORKING CAPITAL.
See FARM CAPITAL.


230 RECEIPTS


F: RECETTE
S: INGRESOS,
ENTRADAS


The value of all cash or its equivalent, including loans, received
from sale of OUTPUT.


231 RECOMMENDATION DOMAIN


F: DOMAIN DE RECOMMENDATION
9: AREA DE RELFVANCIA
DE UNA RECOMENDACION


A group of FARMERS within an agroeconomic zone whose FARMS are
sufficiently similar and who follow sufficiently similar practices
that a given recommendation is applicable to the entire group.


232 RELATIVE FREQUENCY CURVE


F: COURSE DE FREQUENCES RELATIVES
8: CURVA DE FRECUENCIA RELATIVE


A curve derived as (or equivalent to) a smoothed
FREQUENCY POLYGON.


233 RELATIVE FREQUENCY POLYGON


RELATIVE


F: POLYGONE DE
FREQUENCES RELATIVES
S: POLIOONO DE
FRECUENCIAS RELATIVES


A line graph obtained by connecting the mid-points of the tops of


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ENGLISH


the rectangles of a HISTOGRAM.


234 RESOURCE


F: RESOURCE
S: RECURSO


Anything which is or can be used as an input to FARM ACTIVITIES
including MANAGEMENT.


235 RESOURCE ENDOWMENT


F: DOTATION DE RESOURCES
S: DOTACION DE RECURSOS


The amount and quality of RESOURCES, in the forms of lands labour,
climate etc., possessed by a FARM, HOUSEHOLD, REGION, etc.


236 RETURN PER MAN


F: REVENUE DU TRAVAIL
PAR TRAVAILLEUR
8: INGRESO POR EQUIVALENTE-HOMBRE


A measure of labour productivity given by RETURN TO LABOUR divided
by the total number of MAN EQUIVALENTS used on the FARM. When
applied to family labour it is calculated as RETURN TO FAMILY
LABOUR divided by the number of family members (measured as adult
male equivalents) working on the FARM.


237 RETURN PER MAN DAY


F: REVENUE PAR JOUR DE TRAVAIL
S: RETORNO POR JORNADA


RETURN PER MAN calculated on a MAN DAY basis.


238 RETURN TO EQUITY


F: RENTABILITE DES CAPITAUX PROPRES
S: RETORNO SOBRE EL CAPITAL PROPIO


NET FARM INCOME less an imputed value for family labour (including
management) used on the FARM. It is usually expressed as a
percentage of EQUITY.


239 RETURN TO FAMILY LABOUR


F: REVENUE DU TRAVAIL FAMILIAL
S: INGRESO DEL TRABAJO FAMILIAR


NET FARM EARNINGS plus the OPPORTUNITY COST of family labour. It
represents the reward to the farm family for its labour after
allowing for the OPPORTUNITY COST of their EQUITY and the farmer's


PAGE 46







ENGLISH


MANAGEMENT.


F: REVENUE DU TRAVAIL
S: INGRESO DEL TRABAJO


NET FARM EARNINGS plus labour expenses plus OPPORTUNITY COST of
family labour unaccounted for.


241 RETURN TO TOTAL CAPITAL


F: REVENUE DU CAPITAL TOTAL
S: RETORNO SOBRE
EL CAPITAL TOTAL


NET FARM INCOME plus interest on borrowed capital less an imputed
value for family labour and MANAGEMENT used on the FARM. It is
usually expressed as a percentage of TOTAL CAPITAL used in the
farm.


242 REVENUE FROM
OPERATING CAPITAL


F: REVENUE DU CAPITAL
D'EXPLOITATION
S: INGRESO DEL CAPITAL
DE EXPLOTACION


Defined as NET FARM INCOME less the OPPORTUNITY COST of OPERATING
CAPITAL. See FARM FINANCIAL ANALYSIS and RATE OF RETURN ON
OPERATING CAPITAL.


F: RISQUE
8: RIESGO


A situation with uncertain consequences.


F: ATTITUDE FACE AU RISGUE
S: ACTITUD FRENTE AL RIESGO


The extent to which a person seeks to avoid or is willing to face
RISK.


F: ETABLISSEMENT DE BUDGETS
TENANT COMPETE DU RISQUE
S: PRESUPUESTO DE RIESGO


A form of PARAMETRIC BUDGETing adapted to the


case where


PAGE 47


240 RETURN TO LABOUR


243 RISK


244 RISK ATTITUDE


245 RISK BUDGETING








ENGLISH


probability distributions of uncertain coefficients have been
obtained, and where the aim is to assess the distribution of the
selected profit measure.


F: PRIME DE RISQUE
S: PRIMA POR RIESGO


An amount which a person requires before exposing himself to a
variable income.


247 RISK PROGRAMMING


F: PROGRAMMATION TENANT
COMPETE DU RISQUE
S: PROGRAMACION BAJO
CONDICIONES DE RIESGO


PROGRAMMING APPROACHES in which account is taken of the presence
of RISK.


248 RISKY DECISION PROBLEM


F: PROBLEM DE DECISION RISOUEE
S: PROBLEMA DE DECISION BAJO RIESGO


A decision problem in which the consequences of alternative acts
are uncertain.


249 RURAL DEVELOPMENT


F: DEVELOPPEMENT RURAL
S: DESARROLLO RURAL


The general development of the rural community and its resources
in terms of such attributes as income, health, education, culture,
infrastructure and environment.


F: BASE D'ECHANTILLONNAGE
S: PADRON DE MUESTREO,
ROL DE MUESTREO


A list of members of a population or a close approximation from
which a sample is to be drawn.


F: BORDEREAU D'ENQUETE
S: PAUTA DE ENTREVISTA


A form specifying, usually in tabular format, the information to


PAGE 48


246 RISK PREMIUM


250 SAMPLING FRAME


251 SCHEDULE








ENGLISH


be collected by a survey enumerator. Unlike a QUESTIONNAIRE, it
does not specify the precise wording of questions.


F: AUTOFINANCEMENT
S: AUTOFINANCIAMIENTO


General term employed to refer to the FARM's capacity to finance
its operations without borrowing. The amount available each year
for self-financing can be calculated as follows:

NET FARM INCOME
+ DEPRECIATION
Family expenses

SELF FINANCING CAPACITY
Repayment of principal and interest

DEBT SERVICING CAPACITY


253 SELF-FINANCING CAPACITY


F: CAPACITY D'AUTOFINANCEMENT,
CASH FLOW
S: CAPACIDAD DE
AUTOFINANCIAMIENTO


The amount of a FARM'S own funds that are available for debt
repayment and for new investment. It is calculated as CASH
SURPLUS less family expenses. See SELF FINANCING.


254 SEMI-SUBSISTENCE FARMING




Farming in which both domestic use and
significant proportions of the FARM'S OUTPUT.



255 SENSITIVITY ANALYSIS F: A
S: ANA


F: AGRICULTURE DE
SEMI-SUBSISTANCE
S: AGRICULTURE DE
SEMI-SUBSISTENCIA

sale account for


NALYSE DE SENSIBILITE
LISIS DE SENSIBILIDAD


A process in which the levels of one or more planning coefficients
are changed within reasonable bounds of the original estimates to
determine if the ranking of selected alternatives is afPected.


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252 SELF-FINANCING








ENGLISH


256 SHORT TERM


F: COURT TERME
S: CORTO PLAZO


Generally refers to the immediate accounting period (usually a
year) as distinct from the MEDIUM TERM or LONG TERM


257 SHORT-TERM CASH FLOW BUDGET


F: PREVISIONS DE TRESORERIE
A COURT TERME,
BUDGET DE TRESORERIE
A COURT TERME
S: PRESUPUESTO DE CAJA
DE CORTO PLAZO


A CASH FLOW BUDGET normally constructed for a twelve-month
planning horizon with the intermediate cash balances calculated at
monthly or quarterly intervals. Contrasts with MEDIUM and
LONG-TERM CASH FLOW BUDGETS.


258 SIMPLIFIED PROGRAMMING


F: PROGRAMMATION SIMPLIFIEE
S: PROGRAMACION SIMPLIFICADA


A method of selecting a farm plan in which the required
calculations are performed without the need for access to a
computer. ACTIVITIES are selected iteratively on the basis of
their GROSS MARGINS relative to KEY CONSTRAINTS with the aim of
minimizing TOTAL GROSS MARGIN.


259 SIMULATION


F: SIMULATION
S: SIMULATION


General term used to describe the manipulation of a MODEL so as to
attempt to mimic some system of interest. Often the model used
will be mathematical in form.


260 SOURCES AND USES OF FUNDS
STATEMENT


F: TABLEAU DE FINANCEMENT
8: CUADRO DE FUENTES
Y USOS DE FONDOS


A statement in tabular form showing the sources from which funds
have been received and the use to which they have been put during
a specified period.


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ENGLISH


261 SPARSE DATA ANALYSIS


F: ANALYSE DE DONNEES RARES
S: ANALYSIS DE DATOS DISPERSOS


Decision analysis based on relatively few observations, generally
making use of the FRACTILE RULE.


262 SQUARE-ROOT
QUADRATIC POLYNOMIAL


F: POLYNOME DU SECOND DEGRE
DES RACINES CARREES
DE DEUX VARIABLES
S: POLINOMIAL. CUADRATICA
RAIZ CUADRADA


A QUADRATIC POLYNOMIAL in which each variable is replaced by its
positive square root. It is a commonly used algebraic form for
PRODUCTION FUNCTION ANALYSIS.


263 STATE OF NATURE


F: ETAT DE FAIT
S: ESTADO DE LA NATURALEZA


An event that may occur and influence the outcome of a decision.


264 STATEMENT OF ASSETS
AND LIABILITIES,


F: BILAN COMPTABLE
S: BALANCE GENERAL
BALANCE SHEET


A statement that gives, for a particular point time, a listing of
the sources of funds whether owned or borrowed (i.e. TOTAL
CAPITAL) used by the FARM and a listing of the form in which these
funds are tied up as FIXED ASSETS or CURRENT ASSETS.


PAGE 51








ENGLISH


The general form of the statement is as follows:


NET WORTH


plus


LONG AND MEDIUM
TERM LIABILITIES
SLoans, mortgages
Sand other long and
Medium term debts



plus


:CURRENT LIABILIIIESI
: Short-term loans
Bank overdrafts
Sundry creditors



equals


: TOTAL LIABILITIES


265 STOCHASTIC VARIABLE


An uncertain variable.


266 STRATIFIED SAMPLING


equals


TOTAL ASSETS


F: VARIABLE STOCHASTIQUE
S: VARIABLE ESTOCASTICA


F: ECHANTILLONNAGE EN STATES
S: MUESTREO ESTRATIFICADO


A PROBABILITY SAMPLING method in which the population is first
divided into groups or strata on the basis of one or more
characteristics of interest.


PAGE 52


FIXED ASSETS
LANDOWNER'S CAPITAL
Plant and machinery
S Breeding livestock

I


plus





CURRENT ASSETS

Non-breeding livestock
SHarvested and growing crops
SStocks and materials
SSundry debtors
SCash-in-hand or at bank








ENGLISH


267 STRUCTURAL COSTS,
OVERHEAD COSTS


F: CHARGES DE STRUCTURE
S: COSTS ESTRUCTURALES


TOTAL FARM COSTS less DIRECT VARIABLE COSTS. These are cost items
that are related with the production structure itself and. as a
consequence, exist in the FARM every year. In French usage,
INDIRECT COSTS and FIXED COSTS (i.e. all COSTS except DIRECT
VARIABLE COSTS) are referred to as structural costs.


268 SUBJECTIVE PROBABILITY


F: PROBABILITE SUBJECTIVE
S: PROBABILIDAD 8UBJETIVA


A PROBABILITY reflecting a decision maker's degree of belief about
the chance of occurrence of a particular STATE OF NATURE.


269 SUBSISTENCE FARMING


Farming in which the majority
farm family, contrasting with
COMMERCIAL FARMING.



270 SYSTEM OF PRODUCTION


F: AGRICULTURE DE SUBSISTENCE
S: AGRICULTURE DE SUBSISTENCIA

of the OUTPUT is consumed by the
SEMI-SUBSISTENCE FARMING and




F: SYSTEM DE PRODUCTION
S: SISTEMA DE PRODUCTION


The technology used in an ACTIVITY. In relation to the set of
activities constituting all the ENTERPRISES of a FARM, the overall
set of technologies specifies the farm's production system.


271 SYSTEMATIC SAMPLING


F: ECHANTILLONNAGE SYSTEMATIQUE
S: MUESTREO SISTEMATICO


A method of PROBABILITY SAMPLING involving the selection of every
k-th member from a list, working backward and forward from a
random starting point.


F: ANALYSE DE TABLEAUX
S: TABULACION


The summarization of collected data in the form of tables such as
to assist in the interpretation of the data.


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272 TABULAR ANALYSIS








ENGLISH


273 TOTAL COSTS
INCLUDING IMPUTED COSTS


F: CHARGES OLOBALES
S: COSTS TOTALES


The sum of REAL COSTS and OPPORTUNITY COSTS OF THE FARM.


274 TOTAL FARM ASSETS,
TOTAL FARM CAPITAL


F: ACTIF TOTAL,
CAPITAL TOTAL
S: ACTIVE TOTAL


The total value of the ASSETS which constitute the FARM.
the sum of CURRENT ASSETS and FIXED ASSETS of the FARM.
See STATEMENT OF ASSETS AND LIABILITIES.


275 TOTAL FARM COSTS,
REAL COSTS


F: CHARGES REELLES
S: COSTS REALES


The total of all COSTS incurred by the FARM. Usually calculated
on a yearly basis. Contrast with OPPORTUNITY COSTS OF THE FARM.


276 TOTAL GROSS MARGIN


F: MARGE BRUTE GLOBAL
S: BENEFICIO BRUTO TOTAL,
MARGEN BRUTO TOTAL


The sum of all the ENTERPRISE or ACTIVITY GROSS MARGINS on a FARM.
It is equal to GROSS FARM INCOME less all DIRECT VARIABLE COSTS
for the farm. The period to which it relates should be specified.
It is often denoted by TGM.



277 TOTAL LIABILITIES F: PASSIF TOTAL
S: PASIVO TOTAL

The sum of LONG ANO MEDIUM TERM LIABILITIES, CURRENT LIABILITIES
and NET WORTH.
See STATEMENT OF ASSETS AND LIABILITIES.



278 TRIANGULATION F: TRIANGULATION
S: TRIANGULACION

A method of field area measurement by dividing the whole field
into triangular parts whose dimensions are separately measured.




0


PAGE 54


It is











279 TURNOVER


F: CHIFFRE D'AFFAIRES
S: ENTRADA BRUTA


The total of RECEIPTS in a given period.


280 TWO-PHASE SAMPLING


F: ECHANTILLONNAOE EN DEUX PHASES
S: MUESTREO EN DOS FASES


A form of MULTI-PHASE SAMPLING involving data collection from two
subsamples.


281 UTILITY


F: UTILITY
S: UTILIDAD


A numerical measurement of a decision maker's relative preference
for possible consequences.


282 UTILITY FUNCTION


F: FUNCTION D'UTILITE
S: FUNCTION DE UTILIDAD


Mathematical function that relates different levels of individual
goal satisfaction uith UTILITY levels. Because monetary revenue
is an easily measurable goal, the utility function frequently is
expressed in terms of this variable.


283 VALIDATION


F: VALIDATION
S: VALIDACION


The process of ascertaining if the output
reality to a satisfactory degree.



284 VALUE OF PRODUCTION F: V
S:


of a MODEL mimics


ALEUR DE LA PRODUCTION
VALOR DE LA PRODUCTION


For a FARM as a whole, is identical to GROSS FARM INCOME.


F: CHARGES VARIABLES
S: COSTS VARIABLES


Those components of total farm COSTS that are variable in the
sense of changing according to the scale of the ACTIVITY or
ENTERPRISE in which they are incurred. They may be in the form of


PAGE 55


ENGLISH


285 VARIABLE COSTS








ENGLISH


either DIRECT COSTS or INDIRECT COSTS.


286 VARIABLE INPUT


F: FACTEUR VARIABLE DE PRODUCTION,
FACTEUR OPERATIONNEL DE PRODUCTION
S: INSUMO VARIABLE


..,, INPUT whose level is variable. Often the level used can be
chosen by the decision maker.



289- VERIFICATION F: TEST
S: VERIFICACION

The process of ascertaining if a MODEL is internally consistent.



288 VILLAGE STUDIES F: ETUDE DE VILLAGE
S: STUDIOS DE ALDEAS

A form of data collection in which the village and its HOUSEHOLDS
-oa the units of investigation.


289 VISUAL IMPACT METHOD


F: METHOD DE L'IMPACT VISUEL
S: METODO DEL IMPACT VISUAL


A method of eliciting SUBJECTIVE PROBABILITIES based on allocation
of counters over possible STATES OF NATURE.


290 WATER-BALANCE BUDGET


F: BILAN EAU PREVISIONNEL
S: PRESUPUESTO DE
NECESIDADES DE AGUA


A BUDGET of the irrigation water needs of a crop or combination of
crops.


291 WHOLE-FARM BUDGET


F: BUDGET D'EXPLOITATION
S: PRESUPUESTO GLOBAL DE LA FINCA


A BUDGET drawn up on a whole-farm basis to show the anticipated
consequences, in terms of selected measures of performance of
some actual or proposed farm plan.


PAGE 56







ENGLISH


292 WHOLE-FARM PLANNING


F: ETUDE PREVISIONNELLE
DE L'EXPLOITATION
S: PLANIFICACION GLOBAL
DE LA FINCA


Planning involving consideration of the FARM as a whole, as
distinct from a PARTIAL BUDGETING approach to planning.


293 WHOLE-FARM
PRODUCTION FUNCTION


F: FUNCTION DE PRODUCTION
DE L'EXPLOITATION
S: FUNCTION DE PRODUCTION
GLOBAL DE LA FINCA


A function relating total farm OUTPUT to the use of INPUTS of
land, labour and capital on a whole-farm basis. The variables are
often measured in value terms.


294 WORKING CAPITAL


F: FONDS DE ROULEMENT
S: CAPITAL CIRCULANTE,
CAPITAL DE OPERATION


Capital needed for the month-to-month running of a FARM as
distinct from INVESTMENT CAPITAL. Specified in accounting terms
as CURRENT ASSETS less CURRENT LIABILITIES.


295 YIELD GAP


F: ECART DE RENDEMENT
S: BRECHA DE RENDIMIENTOS EXPERIMENTALES


The difference between actual farm yields and either potential
farm yields or experiment station yields.


PAGE 57

















GLOSSAIRE FRANCAIS


001 ACTES


A: ACTS
E: ACTOS


Actions possibles d'un responsible des decisions et
lesquelles il devra fair un choix.


parmi


002 ACTIF


A: ASSETS
E: ACTIVO


Partie du BILAN qui comprend par ordre de liquidite croissante, la
nature et la valeur des biens et droits possedes par 1'entreprise
ou 1'EXPLOITATION


003 ACTIF TOTAL,
CAPITAL TOTAL


A: TOTAL FARM ASSETS,
TOTAL FARM CAPITAL
E: ACTIVE TOTAL


Total des elements figurant a 1'ACTIF du BILAN COMPTABLF d'une
EXPLOITATION (egal au total du PASSIF par definition comptable).


004 ACTIFS CIRCULANTS,
CAPITAUX CIRCULANTS


A: CURRENT ASSETS
E: ACTIVO CIRCULANTE


Il s'agit des elements que 1'on trouve a 1'ACTIF du BILAN et qui
sont lies au cycle de production. Ils comprennent les stocks
circulants, les ACTIFS REALISABLES et les actifs disponibles. La
part qu'ils representent dans le total de 1'ACTIF constitute une
donnee important dans la determination du FONDS DE ROULEMENT qui
est l'un des criteres essentiels en matiere de gestion financiere.


PAGE 58








FRANCAIS


005 ACTIFS REALISABLES A: REALIZABLE ASSETS
E: ACTIVOS REALIZABLES

Elements d'ACTIF don't la realisation en liquid est considered
comme rapid. Ils comprennent les creances a COURT TERME, les
prets consentis a moins d'un an, les titres, les bons, les effects
a recevoir (lettres de changes traites..). Ils constituent avec
les stocks circulants et les actifs disponibles, les ACTIFS
CIRCULANTS.



006 ACTIFS STABLES A: FIXED ASSETS
E: ACTIVE PERMANENT

Poste de I'ACTIF du BILAN regroupant l'ensemble des biens et des
droits don't dispose l'entreprise et qui sont destines a etre
utilises de maniere durable. II comprend, entire autres, le
CAPITAL FONCIER ainsi que la valeur des animaux reproducteurs
(stocks permanents).



007 ACTIVITY A: ACTIVITY
E: ACTIVIDAD

Processus de production utilisant une technique precise combinant
des facteurs de production pour obtenir un produit donne.
Exemple: Mais irrigue et Mais non irrigue constistuent deux
activities distinctes. Les activities peuvent etre classes soit
par function (production, transformation, commercialization), soit
par type de PRODUIT (vegetal ou animal). En francais, le term de
speculation est parfois utilise a la place du terme d'ACTIVITE
lorsqu'il s'agit d'activites vegetables ou animals.
En anglais, le term d'"entreprise" (voir ENTERPRISE) est souvent
utilise pour representer l'ensemble des activities qui fournissent
le meme produit. A titre d'exemple, I'ensemble du ble produit sur
une EXPLOITATION constitute une "entreprise".



008 ACTIVITY AUXILIAIRE A: ANCILLARY ACTIVITY
E: ACTIVIDAD AUXILIAR

ACTIVITE entrant dans la production d'une autre activity (ACTIVITE
INTERMEDIAIRE), ou transformant une autre activity pour la
commercialiser ou pour toute autre fin. Example: culture
fourragere, vinification, stockage de fruits.


PAGE 59








FRANCAIS


009 ACTIVITY INTERMIDIAIRE


A: INTERMEDIATE ACTIVITY
E: ACTIVIDAD INTERMEDIA,
ACTIVIDAD DE CONSUMO INTERNO


ACTIVITE don't le produit entire dans le processes de production
d'une autre activity.


010 ACTIVITY MIXTE


A: MIXED ACTIVITY
E: ACTIVIDAD MIXTA


Ensemble de 2 ACTIVITES ou plus associees si etroitement qu'il est
impossible d'etudier chaque activity separemment. Elle peut
comprendre un nombre quelconque d'activites vegetales, animals ou
specials. Exemple: Mais-Haricots, Cocotiers-Bovins....


011 ACTUALISATION


A: DISCOUNTING
E: ACTUALIZACION


Calcul de la valeur actuelle (A) d'une some future (F), dans un
certain nombre de periods (n), a l'aide de la formula:

n
A = F (1 / (1 + i )

ou i represent un taux d'interet particulier appele taux
d'actualisation, et n le nombre de periods.
Voir aussi FACTEUR D'ACTUALISATION


012 AGRICULTURE DE MARCH


A: COMMERCIAL FARMING
E: AGRICULTURE COMMERCIAL


Agriculture dans laquelle la majeure parties des produits sont
commercialises, et dans laquelle une part important des facteurs
de production est generalement achetee.


013 AGRICULTURE
DE SEMI-SUBSISTANCE


A: SEMI-SUBSISTENCE FARMING
E: AGRICULTURE DE SEMI-SUBSISTENCIA


Forme d'agriculture dans laquelle les products destines solt a la
vente soit a 1'autoconsommation representent les uns come les
autres une part important de l'ensemble des products.


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FRANCAIS


014 AGRICULTURE DE SUBSISTENCE A: SUBSISTENCE FARMING
E: AGRICULTURE DE SUBSISTENCIA

Type d'agriculture dans laquelle la majeure parties des PRODUITS
est autoconsommee, contrairement a 1'AGRICULTURE DE
SEMI-SUBSISTANCE ou a 1'AGRICULTURE DE MARCH.



015 AMORTISSEMENT A: DEPRECIATION
E: DEPRECIACION

Notion permettant de mesurer l'usure ou 1'obsolescence d'un
investissement au course d'une period donnee (generalement
1'annee). L'investissement, effectue pour plusieurs periods, ne
peut etre consider comme une charge de la period pendant
laquelle il a etc effectue: 1'amortissement traduit le montant
induit par l'investissement de la CHARGE qui peut etre affectee a
la period considered.
En function du type d'investissement l'amortissement pourra etre
lineaire (il sera legal a: (prix d'achat (PA) prix de revente
(PR))/nombre de periods (n)), ou degressif et il est alors
calcule a l'aide d'un taux d'amortissement (prix d'achat ou valeur
residuelle x taux d'amortissement). Le taux d'amortissement
degressif r se calcule comme suit:

1/n
r = 1 (PV/PA)

Les batiments sont presque toujours amortis de facon lineaire et
l'amortissement degressif est souvent utilise pour le materiel.

Remarque: Dans les exploitations de subsistence, certain achats,
come l'achat d'un petit materiel, sont souvent considers a tort
comme une CHARGE de l'exercice. En effet si l'achat de petit
materiel peut etre consider comme une charge de l'exercice pour
des exploitations plus importantes dans la measure ou il represent
un montant relativement constant au course de plusieurs exercices
successifs, dans les exploitations de subsistence, son caractere
exceptionnel et l'importance de sa valeur relative par rapport au
REVENU oblige a le considered comme un investissement et a
calculer l'amortissement correspondent.



016 ANALYSE DE DONN'ES RARES A: SPARSE DATA ANALYSIS
E: ANALYSIS DE DATOS DISPERSOS

Forme d'analyse de la decision effectuee lorsque les donnees
disponibles sont peu nombreuses, et qui fait souvent appel a la
regle des fractiles.


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017 ANALYSE DE GROUP A: COMPARATIVE ANALYSIS
E: ANALYSIS COMPARATIVE

Methode d'analyse economique (le plus souvent de l'entreprise
agricole) qui comprend :

la constitution d'un group homogene
la division de ce group en sous-groupes presentant des
resultats decroissants
la recherche d'elements cles de ces resultats
l'etablissement de normes-cle
la recherche des points forts et des points faibles de
chaque unite en comparant la valeur de ses elements
cles auy normes-cle.

Ces differences tapes peuvent etre conduites de facon empirique
et il convient, dans ce cas, de ne pas tirer trop rapidement de
conclusions, car ces comparisons ne fournissent que des indices
qui doivent etre etudies de facon approfondie. Elles peuvent
aussi etre conduites en faisant appel a des methods statistiques
de classement autofatique des donnees et a l'analyse factorielle.
L'analyse de group s'applique aux ACTIVITES, a 1'EXPL.OITATION ou
a la FAMILLE.



018 ANALYSE DE LA DECISION A: DECISION ANALYSIS
E: ANALYSIS DE DECISIONS

Procedure permettant de s'assurer que les decisions prices par un
responsible sont bien coherentes avec son appreciation des risques
auxquels il est confront et des consequences possibles qui en
resulteront.



019 ANALYSE DE LA FUNCTION A: PRODUCTION FUNCTION ANALYSIS
DE PRODUCTION E: ANALYSIS DE FUNCIONES
DE PRODUCTION

Methode permettant de determiner le niveau optimal de production
ou d'utilisation des facteurs de production par l'elaboration et
1'analyse des FUNCTIONS DE PRODUCTION.



020 ANALYSE DE SENSIBILITY A: SENSITIVITY ANALYSIS
E: ANALYSIS DE SENSIBILIDAD

Processus qui consiste, a partir d'une estimation de base, a
modifier (a l'interieur de limits raisonnables) un coefficient
afin de verifier si 1'ordre des differences solutions est ou non
modified.


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021 ANALYSE DE TABLEAUX A: TABULAR ANALYSIS
E: TABULACION

Analyse de donnees rendue plus aisee par la presentation des
donnees sous forms de tableaux.



022 ANALYSE DES COURTS A: COST ANALYSIS
E: ANALYSIS DE COSTS

Methode d'analyse s'appuyant sur la repartition des CHARGES en
CHARGES VARIABLES et CHARGES FIXES, en charges directs et
indirectes, qu'il s'agisse des charges d'une ACTIVITE, des charges
de I'EXPLOITATION, des charges de la FAMILLE ou d'autres types de
charges. Les different types de charges sont pris en compete et
regroupes pour constituer un certain nombre de COUTS qui sont
alors analyses pour apprecier la rentabilite de differences unites
economiques ou le COUT D'OPPORTUNITE de certain moyens de
production.



023 ANALYSE DU REVENUE MINIMUM A: MINIMUM RETURNS ANALYSIS
E: ANALYSIS DE LOS
MINIMOS RETORNOS

Procedure utilisee pour compare plusieurs systems de production
possibles comportant des risques, et qui consist a considered,
dans la games des revenues possibles, les revenues les plus faibles
de chaque system et a choisir le system pour lequel la moyenne
de ces revenues les plus faibles est la moins mauvaise.



024 ANALYSE FINANCIFRE A: FINANCIAL ANALYSIS
E: ANALYSIS FINANCIER

Etude du financement d'une exploitation tant en ce qui concern
ses investissements, que son fonctionnement courant.
Elle a pour but, de permettre de savoir si un investissement
envisage peut effectivement etre finance, soit a partir des
capitaux propres, soit en faisant appel au credit, d'apprecier les
risques lies aux different niveaux de liquidite des capitaux mis
en jeu, et de pernettre au chef d'exploitation de diminuer le
montant de ses frais financiers dans la measure ou il pourra
prendre de meilleures decisions en matiere de gestion financier.
Elle s'appuie en majeure parties sur l'analyse du BILAN et sur
l'utilisation de criteres calcules a partir des postes du BILAN.


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025 APPORTS PRIVES


A: NON-FARM REVENUE
E: INGRESOS NO AGRICOLAS


II s'agit de capitaux appartenant a la FAMILLE ou de recettes
privees provenant d'activite exterieures a 1'exploitation, et
affected au compte de 1'exploitant. Cette procedure courante dans
les entreprises personnelles rend plus difficile certaines
analyses dans la measure ou la SITUATION NETTE ne provient pas
uniquement do l'activite de l'entreprise agricole.


026 APPROCHE PAR PROGRAMMATION


A: PROGRAMMING APPROACH
E: ENFOQUE DE PROORAMACION


Etablissement de projects d'exploitation a 1'aide de la
PROGRAMMATION LINEAIRE (ou de ses variantes: PROGRAMMATION TENANT
COMPETE DU RISQUE ou PROGRAMME PLANNING) ou a l'aide d'autres
models mathematiques de programmation.



027 ARBRE DE DECISION A: DECISION TREE
E: ARBOL DE DECISION

Graphe construit en arborescence en respectant un certain nombre
de regles, et qui permet a travers sa construction d'effectuer une
recherche systematique des solutions qui peuvent etre envisagees
face a un problem donne.
Les regles de construction sont particulierement precises lorsque
l'arbre de decision est elabore dans le cadre de 1'ANALYSE DES
DECISIONS risquees.


A: CROPPING PATTERN
E: PLAN DE CULTIVOS


Repartition des cultures sur les differences parcelles d'une
exploitation agricole au course d'une champagne donnee. L'ensemble
des parcelles qui concernent une meme SPECULATION vegetable
constituent une SOLE.
Le term d'assolement est souvent utilise a tort pour designer la
rotation des cultures.


029 ATTITUDE FACE AU RISQUE


A: RISK ATTITUDE
E: ACTITUD FRENTE AL RIESGO


Description du comportement d'une personnel confronted a un risque
et qui cherche soit a l'eviter soit a y faire face avec une
intensity variable. Les differences de comportement se traduisent
par des decisions differences.


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028 ASSOLEMENT








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030 AUTOFINANCEMENT


A: SELF-FINANCING
E: AUTOFINANCIAMIENTO


Financement effectue a 1'aide de capitaux propres.
Voir CAPACITY D'AUTOFINANCEMENT.


031 AUTOFINANCEMENT DE
NOUVEAUX INVESTISSEMENTS


A: DEBT SERVICING CAPACITY
E: CAPACIDAD DE PAGO


Cette notion correspond au montant degage par 1'EXPLOITATION, au
course d'une period donnee, et qui peut etre consacre soit a
l'achat comptant d'investissements nouveaux, soit au remboursement
d'emprunts qui seraient contracted pour effectuer de nouveaux
investissements.
Voir: CAPACITY D'AUTOFINANCEMENT


032 AVANCES AUX CULTURES


A: PRE-PAID CROP EXPENSES
E: GASTOS ANTICIPADOS DE CULTIVO


Valeur des matieres premieres et consommables mises en terre et
des FACONS CULTURALFS effectuees avant le debut d'un exercise pour
une culture ou pour 1'ensemble des cultures de cet exercise. Le
montant des avances aux cultures figure a I'ACTIF du BILAN.


033 BALANCE


A: BALANCING THE BOOKS
E: BALANCE DE COMPROBACION
DE SALDOS


Tableau de synthese etabli a intervalles reguliers, dans le cadre
d'un type precis de comptabilite (comptabilite en parties simple),
afin de faciliter le control des ecritures portees sur les
documents comptables tels que le journal ou le grand livre depuis
le debut de l'exercice : le total des debits doit etre egal au
total des credits.


034 BASE D'ECHANTILLONNAGE


A: SAMPLING FRAME
E: PADRON DE MUESTREO,
ROL DE MUESTREO


Liste des individus d'une population a partir
echantillon doit etre constitute.


desquels


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035 BENEFICE ACTUALISE


A: NET PRESENT VALUE
E: VALOR PRESENT NETO


Total net de la VALEUR ACTUELLE d'un ensemble ou d'un flux de
RECETTES et de depenses concernant un project donne.
Voir ACTUALISATION


036 BENEFICE NET,
GAIN NET


A: NET BENEFITS,
NET RETURNS
E: BENEFICIOS NETOS,
RETORNOS NETOS


Terme general qui represent
difference:


lorsqu'elle


est positive


Total des avantages ou satisfactions obtenus moins
Total des desavantages ou insatisfactions qui en resultent

II peut etre ou non exprime en valeur et concerned une activity,
un bien, une exploitation.
REMARGUE: dans l'etude des substitutions d'activites le terme de
gain net est utilise plus volontiers.


037 BIAIS


A: BIAS
E: SESGO


Element don't la presence conduit des donnees ou les statistiques
effectues sur ces donnees a ne pas representer de facon exacte la
realite qu'elles sont censees refleter.


038 BILAN COMPTABLE


A: STATEMENT OF ASSETS
AND LIABILITIES,
BALANCE SHEET
E: BALANCE GENERAL


Tableau qui decrit la composition du patrimoine d'une entreprise a
un moment donne (passe ou future .


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Plusieurs decoupages du bilan sont possibles en function du type
d'analyse souhaite :


AC 1 IF


P AS S I F


1 CAPITAL FONCIER
! Constructions !
, Plantations S
i MatTriel/outillage I
SAnimaux de trait I
: Animaux reproducteursl

I----------------------


CAPITAUX PROPRES!


DETTES A LONG
ET MOYEN TERME


1 CAPITAUX
1 PERMANENTS


ACTIFS
CIRCULANTS


Autres animaux
Stocks de products
Stocks de matieres
premieres
Creances a < 1 an
Disponibilites


*------------------
I
D Dettes a moins DETTES A
I d'un an : COURT TERME
I


I1 constitute une sorte de photographic de 1'entreprise ou de
1'EXPLOITATION a un moment donne: il peut etre fait a tout moment
car il constitute 1'approche la plus immediate de connaissance
d'une EXPLOITATION.


039 BILAN EAU PREVISIONNEL


A: WATER-BALANCE BUDGET
E: PRESUPUESTO DE
NECESIDADES DE AGUA


Bilan des besoins en eau d'irrigation d'une culture ou d'un
ensemble de cultures.


040 BILAN-TRAVAIL PREVISIONNEL


A: LABOUR BUDGET
E: PRESUPUESTO DE TRABAJO


Previsions comparant les besoins en travail aux apports en
travail. Il est etabli en general par mois ou par period. II ne
content en general que des donnees physiques.


041 BORDEREAU D'ENQUETE


A: SCHEDULE
E: PAUTA DE ENTREVISTA


Bordereau destine aux enqueteurs. 11 content, generalement sous
forme de tableau, les rubriques concernant les informations qui


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ACTIFS
STABLES


__








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doivent etre recueillies (1'enqueteur doit formuler lui-Meme les
questions).
Voir QUESTIONNAIRE


042 BUDGET


A: BUDGET
E: PRESUPUESTO


Resume des caracteristiques d'une unite economique utilise dans la
description d'un project. Lorsqu'il s'applique a l'ensemble d'une
EXPLOITATION, il comprend toujours les caracteristiques
economiques previsionnelles, et la plupart du temps les
caracteristiques techniques previsionnelles du project.
Voir BUDGET PREVISIONNEL A MOYEN OU LONG TERME
Ce terme est aussi utilise dans des domaines plus precis (BUDGET
FOURRAGER, BUDGET DE TRESORERIE), et dans ce cas les
caracteristiques economiques, ou les caracteristiques techniques
peuvent eventuellement etre absentes.


043 BUDGET D'EXPLOITATION


A: WHOLE-FARM BUDGET
E: PRESUPUESTO GLOBAL DE LA FINCA


Previsions concernant I'EXPLOITATION dans son ensembles cette
prevision etant exprimee a la fois en terms techniques et
economiques.


044 BUDGET DE TRESORERIE PARTIAL


A: PARTIAL CASH FLOW BUDGET
E: PRESUPUESTO PARCIAL DE CAJA


Methode permettant de mesurer les consequences sur le FLUX DE
TRESORERIE de la SUBSTITUTION d'une solution a une autre.


045 BUDGET FOURRAGER


A: LIVESTOCK FEED BUDGET
E: PROGRAM DE ALIMENTACION
DEL QANADO


Bilan previsionnel comparant les besoins fourragers des animaux
aux resources f


046 BUDGET LIMITED


A: BREAK-EVEN BUDGET
E: PRESUPUESTO DE EQUILIBRIO


Budget parametre (generalement budget parties) elabore pour
determiner la valeur d'un coefficient, technique ou economique,
conduisant au SEUIL DE RENTABILITE. Cette notion peut s'appliquer


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a l'ensemble d'une entreprise, a une ACTIVITE, ou a tout* autre
unite economique.



047 BUDGET PREVISIONNEL A: DEVELOPMENT BUDGET
A MOYEN OU LONG TERME E: PRESUPUESTO DE DESARROLLO PREDIAL

Budget previsionnel etabli pour un horizon a moyen ou long term
afin de mesurer les consequences des modifications probables des
structures et des systems de production.
11 comprend en general une description precise:
du SYSTEM DE PRODUCTION
du FLUX DE TRESORERIE
du COMPETE D'EXPLOITATION GENERAL
du BILAN
et les CRITERES DE GESTION utilises couramment.



048 BUDGET PREVISIONNEL PARAMETRE A: PARAMFTRIC BUDGET
E: PRESUPUESTO PARAMETRICO

BUDGET (tres souvent BUDGET PARTIEL), etabli en utilisant des
symbols algebriques pour traduire les coefficients techniques et
permettant de mesurer les consequences des variationsr, de ces
coefficients.



049 CAPACITY D'AUTOFINANCEMENT, A: SELF-FINANCING CAPACITY
CASH FLOW E: CAPACIDAD DE
AUTOFINANCIAMIENTO

En matiere de gestion, il est important d'apprecier a partir des
resultats obtenus chaque annee, dans une entreprise, le montant
qui peut etre consacre aux investissements. Plusieurs niveaux
peuvent etre distingues

REVENUE AGRICOLE
+ AMORTISSEMENTS
PRELEVEMENIS PRIVES

= CAPACITY D'AUTOFINANCEMENT
Remboursements de capital d'emprunts anciens

= capacity d'AUTOFINANCEMENT DE NOUVEAUX INVESTISSEMENTS

appelee aussi capacity de remboursement d'emprunts nouveau.


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050 CAPITAL D'EXPLOITATION


A: OPERATING CAPITAL,
TENANT'S CAPITAL
E: CAPITAL DE EXPLOTACION


I1 est egal a CAPITA!. TOTAL moins CAPITAL FONCIER valourr des
terres et amenagements permanent: defrichement, nivellement.. )
Cette notion permit, entire autres, de compare plusiours
EXPLOITATIONS qui presentent des modes de fair valoir different.


051 CAPITAL FONCIER


A: IMPROVED LAND VALUE,
LANDOWNER'S CAPITAL
E: CAPITAL FUNDIARIO


Poste de I'ACTIF du BILAN qui represent a la fois la valour des
terres exploitees on faire valoir direct et la valeur des
ameliorations foncieres.
REMARQUE IMPORTANTE: la notion anglaise de capital foncier
('Landowner's capital') couvre egalement la valour des batiments
d'exploitation


052 CAPITAL INVEST


A: INVESTMENT CAPITAL
E: INVERSION DE CAPITAL


Valeur des INVESTISSEMENTS (finances sur CAPITAUX PROPRES ou sur
capitaux empruntes) consacres a une ACTIVITE avec une esperance de
gain dans le future (au bout d'une ou plusieurs annees).


053 CAPITALISATION,
COMPOSITION


A: COMPOUNDING
E: CAPITALIZATION


Calcul de la valour future (F), dans un certain nombre de periods
(n),(la period utilisee le plus couramment est l'annee) d'une
some actuelle (A), a l'aide de la formula:


F = A (1 + i)


ou i est un taux d'interet par period particulier apple taux
d'actualisation (voir aussi ACTUALISATION) et n le nombre de
periods. Remarque: dans cette formula le taux d'actualisation
est consider come constant au course des n periods.


054 CAPITAUX PERMANENT


A: PERMANENT CAPITAL
E: CAPITALS PERMANENTES


Ensemble des elements du PASSIF du BILAN qui representent les


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capitaux mis de facon durable a la disposition de l'entreprise.
Ils comprennent les CAPITAUX PROPRES, les subventions d'equipment
qui restent a amortir, les provisions pour pertes et charges et
les capitaux restant dus a plus d'un an.



055 CAPITAUX PROPRES, A: EQUITY,
SITUATION NETTE EQUITY CAPITAL,
NET WORTH
E: CAPITAL PROPIO,
VALOR NETO

Leur montant est legal a CAPITAL TOTAL Dettes
Part du capital de l'unite economique detenue en propre.


A: PLOT
E: DIVISION,
POTRERO


Partie d'une PARCELLE correspondent a une surface affected a une
ACTIVITY.


057 CHARGE


A: COST
E: COSTO


Valeur d'un element quelconque entrant
production. Les charges sont classes en
en function des analyses souhaitees.
constitute la base des analyses de OESTION.


PAGE 71


dans le processes de
differentes categories
Cette classification


056 CHAMP








FRANCAIS


Le schema suivant met en evidences les relations entire les
principles categories de charges:


CHARGES
DIRECTED


CHARGES
INDIRECTES


CHARGES CHARGES
VARIABLES FIXES
---------------------I -----------------
CHARGES I CHARGES DE
SOPERATIONNELLES STRUCTURES
I I
I Example: Example:
-engrais : -amortissement
S-main d'oeuvre d'une ramasseuse
: de pommes de terres I
--------------------- -----------------
CHARGES DE CHARGES DE
STRUCTURE STRUCTURE
4
SI

SExemple: 2 Exemple:
-carburant : -Frais divers
1 de gestion
S-amortissement d'un I
I tracteur (imputable)l
------ --------------------------------------


Une autre classification distingue aussi les CHARGES REELLES
representant le total des charges prises en compete dans
1'etablissement du COMPETE D'EXPLOITATION GENERAL et les CHARGES
SUPPLETIVES qui s'ajoutent aux precedents dans la determination
du REVENUE DE L'ENTREPRISE.
Voir aussi REVENU.


058 CHARGES CALCULEES


A: IMPUTED COSTS
E: COSTS IMPUTADOS


Ces charges correspondent soit a des charges qui ne sent pas
enregistrees en comptabilite general et appelees CHARGES
SUPPLETIVES, soit a des charges don't le montant est obtenu en
comptabilite en utilisant des criteres different de ceux qui sont
utilises en comptabilite general. Exemple: matiere premiere
evaluee a un montant different de sa valeur d'achat.


059 CHARGES DE STRUCTURE


A: STRUCTURAL COSTS,
OVERHEAD COSTS
E: COSTS ESTRUCTURALES


Charges liees a l'appareil de production de l'entreprise et


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caracterisees par la permanence au course des annees (qu'elles
soient fixes ou variables). Elles s'opposent aux CHARGES
OPERATIONNELLES.
Voir CHARGE.


060 CHARGES DIRECTED


A: DIRECT COSTS
E: COSTS DIRECTOR


Ensemble des charges qui prises individuellement sont liees de
facon specifique a une ACTIVITE. I1 peut s'agir soit de CHARGES
FIXES, soit de CHARGES VARIABLES.
Voir CHARGE


061 CHARGES FIXES


A: FIXED COSTS
E: COSTS FIJOS


Charges qui sont liees a la structure de 1'EXPLOITATION et qui ne
varient pas an fonction de la dimension des ACTIVITES. (ex.
amortissement du materiel, frais divers de gestion).
Voir CHARGES


062 CHARGES GLOBALES


A: TOTAL COSTS
INCLUDING IMPUTED COSTS
E: COSTS TOTALS


Ces charges correspondent a la some des CHARGES REELLES at des
CHARGES SUPPLETIVES.
Voir CHARGE.


063 CHARGES INDIRECTES


A: INDIRECT COSTS
E: COSTS INDIRECTOS


Charges qui ne sont pas liees de facon specifique a une ACTIVITE.
Elles peuvent correspondre soit a des CHARGES FIXES soit a des
CHARGES VARIABLES.
Voir CHARGE


064 CHARGES OPERATIONNELLES


A: DIRECT VARIABLE COSTS,
RUNNING COSTS
E: COSTS OPERACIONALES


Charges variables directed : leur existence et leur valeur est
liee a la dimension des ACTIVITES.
Voir CHARGE


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065 CHARGES REELLES A: TOTAL FARM COSTS,
REAL COSTS
E: COSTS REALES

Ensemble des charges supporters par 1'exploitation et qui sont
prises en compete dans le COMPETE D'EXPLOITATION GENERAL. Elles
s'opposent aux CHARGES SUPPLETIVES.



066 CHARGES SUPPLETIVES A: OPPORTUNITY COSTS OF THE FARM
E: COSTS DE OPORTUNIDAD
DE LA FINCA

Ce sont les categories de CHARGES s'ajoutant aux CHARGES REELLES
dans la determination du REVENU DE L'ENTREPRISE. II s'agit
exclusivement de CHARGES CALCULEES comprenant: la valeur locative
des terres lorsqu'elles sont exploitees par le proprietaire, la
remuneration du CAPITAL D'EXPLOITATION, la remuneration du TRAVAIL
FAMILIAL et de la GESTION DE L'EXPLOITATION (voir REVENUE DU
TRAVAIL FAMILIAL). Elles representent le COURT D'OPPORTUNITE de
ces FACTEURS DE PRODUCTION.
Cette categories de charges, considered souvent comme accessoire
dans des EXPLOITATIONS importantes, merite une analyse tres
approfondie dans les exploitations de subsistence, compte tenu de
leur importance par rapport au PRODUIT BRUT GLOBAL.



067 CHARGES VARIABLES A: VARIABLE COSTS
E: COSTS VARIABLES

Charges qui varient de facon sensiblement proportionnelle a la
dimension (et non au rendement) du processes de production
ACTIVITYE, SPECULATION, EXPLOITATION). Exemple: si l'on diminue
de moitie la surface de Mais d'une exploitation, les CHARGES
d'engrais de ce Mais seront diminuees de moitie. Par centre si
l'exploitation dispose d'un corn-picker utilise exclusivement pour
la recolte du Mais, la charge d'AMORTISSEMENT de ce materiel reste
constant, il s'agit d'une CHARGE DIRECTE mais fixe.
Voir CHARGES



068 CHIFFRE D'AFFAIRES A: TURNOVER
E: ENTRADA BRUTA

Le montant du chiffre d'affaires d'une entreprise pour un exercise
donne est egal au solde crediteur du compete de products par nature
dans le cadre de son activity courante. Ce compete concerned les
ventes de biens et services et les subventions de fonctionnement.


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Il est lie aux RECETTES et differ du produit de l'exercice par la
prise en compete de 1'encaissement des creances et la vente de
stocks de l'exercice precedent. En principle le chiffre d'affaires
est calcule hours taxes. Il est toutefois possible d'y ajouter la
TVA pour obtenir un chiffre d'affaire toutes taxes comprises.


069 COEFFICIENT DE CORRELATION


A: CORRELATION COEFFICIENT
E: COEFICIENTE DE CORRELACION


Coefficient traduisant 1'intensite d'une relation entire deux
series d'observations. La valeur absolue de ce coefficient est
comprise entire 0 et 1: lorsqu'elle est nulle elle traduit
l'absence de relation entire les deux series d'observations et
lorsqu'elle est egale a 1 les deux series sont totalement
dependantes l'une de l'autre.
La formula de calcul de ce coefficient est la suivante:

Sigma des x x
1 2


\ / 2 2
\/ ( Sigma des x ) ( Sigma des x )


ou x indice 1 represent chaque observation de la lere series et x
indice 2 chaque observation de la second series. Des tables
permettent de verifier le niveau de signification de la
CORRELATION constatee, en function du nombre d'observations
effectues.


070 COEFFICIENT DE
REGRESSION MULTIPLE


A: COEFFICIENT OF
MULTIPLE DETERMINATION
E: COEFICIENTE DE
DETERMINATION MULTIPLE


Coefficient mesurant 1'importance de la dispersion d'un ensemble
de donnees exprimees par une equation de regression des moindres
carries.


071 COEFFICIENTS TECHNIQUES
(ENTREES-SORTIES)


A: INPUT-OUTPUT COEFFICIENTS
E: COEFICIENfES INSUMO-PRODUCTO


Coefficients techniques precisant la quantite de chaque FACTEUR DE
PRODUCTION par unite de PRODUIT ou la valeur de produit obtenue
par unite de facteur de production.


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072 COHERENCE INTERN A: INTERNAL CONSISTENCY
E: CONSISTENCIA INTERNAL

Se dit d'un fichier don't les donnees sont coherentes entire elles,
etablies selon



073 COMPOSANTE D'UNv- ACTIVITY MIXTE A: MIXTURE COMPONENT
E: COMPONENT DE UNA
ACTIVIDAD MIXTA

Culture ou animal ou ACTIVITE special qui, associce a d'autres
activities, constituent une ACTIVITE MIXTE.



074 COMPTABILITE A: ACCOUNTING
E: CONTABILIDAD
C'est 1'ensemble des procedures qui ont pour objet
l'enregistrement, le classement, et le traitement des donnees
quantifiables d'une unite economique quelconque. Son but est de
fournir au responsible de cette unite les informations de base lui
permettant de controller ses realisations.
Au niveau de 1'entreprise, plusieurs types de comptabilites
peuvent etre distiguees: la comptabilite general don't l'objectif
est de fournir les resultats de 1'exercice a travers des documents
de synthese come le COMPETE D'EXPLOITATION GENERAL, le BILAN, et
LE TABLEAU DE FINANCEMENT, la comptabilite analytique don't Ie but
est de permettre d'effectuer des analyses approfondies de gestion
de certaines parties de l'entreprise, de calculer des prix de
production, des couts de revient, et d'aider a la determination
des prix de vented.



075 COMPETE D'ENTREPRISE A: NET FARM EARNINGS STATEMENT
E: CUENTA DE LA EMPRESA

Adaptation extra-comptable du COMPTE D'EXPLOITATION GENERALE,
-nyant pour but de faciliter l'analyse economique de l'entrep ise.
II tient compete des CHARGES SUPPLETIVES ce qui, par ailleurs,
permit de compare des exploitations presentant des modes do fire
'- different ou des niveaux de main d'oeuvre Ftiliale
,rrerents.



076 COMPETE A: PROFIT AND LOSS ACCOUNT
D'EXPLOITATION QENERALE E: CUENTA DE EXPLOTACIrf! AQHICOLA

...wdnt chiffre etabli generalement a la cloture de :'exercice
(passe ou future) et faisant apparaitre:


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LE RESULTAT D'EXPLOITATION
les flux generateurs de ce resultat:
listed des PRODUITS d'exploitation
listed des CHARGES d'exploitation

II constitute l'element de base des etudes de GESTION en donnant la
measure du potential de production de 1'EXPLOITATION.
Voir aussi REVENU differents niveaux de)


077 COMPETE
D'EXPLOITATION PREVISIONNEL


A: PROFIT BUDGET
E: PRESUPUESTO ECONOMIC


Budget previsionnel etabli pour mesurer le REVENU net ou tout
autre evaluation du revenue susceptible d'etre obtenu dans le
future.


078 COMPETE DE L'EXPLOITANT,
COMPETE PRIVE


A: NON-FARM INCOME ACCOUNT
E: CUENTA DEL EMPRESARIO


Compte utilise dans les entreprises personnelles pour enregistrer
en course d'exercice les PRELEVEMENTS PRICES ou les RECETTES
PRIVEES (en especes ou en nature). En fin d'exercice le sold de
compete est integre a la SITUATION NETTE. Ce compete peut etre
decompose pour obtenir une comptabilite du menage.


079 CONSEQUENCE


A: CONSEQUENCE
E: CONSECUENCIA


Gain ou perte que devra subir un responsible des decisions
lorsqu'il choisit d'effectuer un acte donne et lorsque se produit
un evenement donne.


080 CONTRAINTE


A: CONSTRAINT
E: RESTRICCION


Facteur don't la disponibilite est limited et qui introduit une
limited a la dimension des ACTIVITES.
Voir egalement FACTEUR LIMITANT


081 CONTROL BUDGETAIRE,
CONTROL DES PREVISIONS


A: BUDGETARY CONTROL
E: CONTROL PRESUPUESTARIO


Operation qui consiste a compare periodiquement les realisations
aux previsions etablies anterieurement. Ce control facility la


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prise des decisions dans la measure ou
elles s'appuient est oriented vers
apparaissent.


le diagnostic
l'analyse des


sur lequel
ecarts qui


082 COURSE DE FREQUENCES CUMULEES A: CUMULATIVE FREQUENCY CURVE
E: CURVA DE FRECUENCIAS ACUMULADAS

Graphique construit en portant sur 1'axe vertical la frequence
relative cumulee de toutes les valeurs inferieures ou egales a
chaque valeur portee sur l'axe horizontal.


083 COURBE DE
FREGUENCES RELATIVES


A: RELATIVE FREQUENCY CURVE
E: CURVA DE FRECUENCIA RELATIVE


Graphique construit en portant sur 1'axe vertical la frequence
relative cumulee de toutes les valeurs inferieures ou egales a
touted valeur donnee portee sur l'axe horizontal.


084 COURSE DES GAINS NETS


A: NET BENEFIT CURVE
E: CURVA DE BENEFICIOS NETOS


Courbe faisant apparaitre la relation entire les CHARGES VARIABLES
de diverse solutions et les GAINS NETS previsionnels
correspondents.


085 COURT TERME


A: SHORT TERM
E: CORTO PLAZO


Horizon qui se distingue du long term ou du moyen terme dans la
measure ou il correspond a une period au course de laquelle les
elements structures de l'exploitation sont considered comme
fixes. Dans une exploitation agricole il est generalement admis
que le court terme correspond a un horizon inferieur ou egal a 2
ans


086 COURT


A: COST OF PRODUCTION
E: COSTO DE PRODUCTION


Notion de comptabilite analytique correspondent a un regroupement
d'elements de CHARGES tel qu'il permette des analyses precise.
Cette notion est utilisee notamment pour l'etablissement du court
de production d'une ACTIVITE, ou pour definir son 'prix de
revient'.
Voir aussi ANALYSE DES COUTS


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087 COUT D'OPPORTUNITE


A: OPPORTUNITY COST
E: COST DE OPORTUNIDAD


Manque a gagner qui result de 1'affectation d'un facteur a une
production donnee plutot qu'a une autre plus rentable.


088 COUT D'OPPORTUNITE
MARGINAL


A: MARGINAL OPPORTUNITY COST
E: COSTO MARGINAL DE OPORTUNIDAD


Cout qui resulted de 1'introduction d' une unite supplementaire
d'une activity dans le system de production.


089 COUT DU CAPITAL


A: COST OF CAPITAL
E: COSTO DE CAPITAL


Renoncement a un benefice, ou cout du capital invest dans une
activity (voir aussi COUT D'OPPORTUNITE). Ce terme peut designer
le benefice en tant que cout d'opportunite du capital, ou le taux
d'interet ou les interests reellement payes pour des capitaux
empruntes.


090 COUT MARGINAL


A: MARGINAL COST
E: COSTO MARGINAL


Il se definite par le COUT de production d'une unite de PRODUIT
supplementaire.


091 CRITERE DE CHOIX


A: CHOICE CRITERION
E: CRITERIA DE ELECTION


Mesure servant de base a la comparison des CONSEQUENCES de
different ACTES possibles.


092 CRITERES DE GESTION


Ensemble de measures techniqt
exprimees soit par un montant sc
ratio, et qui permettent de port
matiere de gestion.


A: MANAGEMENT PERFORMANCE CRITERIA
E: CRITERIOS DE ADMINISTRATION

jes economiques ou financiers,
uit sous la forme d'un taux ou d'un
;er un jugement plus precis en


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A titre d'exemple : RATIO D'INDEPENDANCE FINANCIERE
AUTOFINANCEMENT
chargement de betail / ha
rentabilite du CAPITAL D'EXPLOITATION


093 DECAISSEMENT


A: CASH PAYMENTS
E: EGRESOS DE DINERO


Depense effectuee en especes.


094 DEGRE DE CERTITUDE


Voir PROBABILITE SUBJECTIVE


095 DEGRE DE PREFERENCE


A: DEGREE OF BELIEF
E: GRADO DE CONVICTION


A: DEGREE OF PREFERENCE
E: GRADO DE PREFERENCIA


Voir UTILITY


096 DESCRIPTION D'UNE ACTIVITY A: ACTIVITY BUDGET
E: PRESUPUESTO DE ACTIVIDAD

Synthese des caracteristiques techniques et economiques,
previsionnelles ou estimees, d'une ACTIVITE.



097 DETTES A COURT TERME A: CURRENT LIABILITIES
E: DEUDAS DE CORTO PLAZO

En tant que posted du BILAN elles correspondent aux dettes don't
l'echeance se situe a moins d'un an au moment de l'etablissement
du BILAN, qu'il s'agisse d'emprunts ou de dettes contractees
aupres de fournisseurs.


098 DETTES A LONG ET MOYEN TERME


A: LONG AND MEDIUM
TERM LIABILITIES
E: DEUDAS A MEDIAN Y LAROQ PLAZO


En tant que post du BILAN, elles correspondent a la parties des
emprunts a long et moyen terme qui reste due au moment de
1'etablissement du BILAN.
Dans certaines analyses approfondies, le montant de l'echeance (ou


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des echeances) qui doit etre payee au course de l'exercice suivant
est considered come une dette a court term.


099 DEVELOPPEMENT RURAL


A: RURAL DEVELOPMENT
E: DESARROLLO RURAL


Developpement general d'une communaute rural concernant le
REVENU, la sante, education, la culture et les infrastructures
de cette communaute.


100 DIAGRAMME DU TRAVAIL


A: LABOUR CHART
E: CARTA DE DISTRIBUTION
DEL TRABAJO


Previsions concernant le travail, presentees sous former d'un
graphique ayant en abscisses les periods de travail (evaluees
souvent en jours) et en ordonnees le nombre d'unites de main
d'oeuvre. Le graphique met en evidence le nombre d'UNITES DE MAIN
D'OEUVRE affectees a cheque type de travail at la duree de cheque
tache.


101 DIMENSION D'UNE ACTIVITY


A: ACTIVITY SIZE
E: TAMANO DE UNA ACTIVIDAD


Elle peut etre define de differences manieres, mais le plus
souvent elle est mesuree soit par la consommation du facteur de
production le plus important pour cette ACTIVITE (superficie pour
les cultures), soit en nombre d'unites physiques presents
(effectifs de vaches laitieres), soit egalement, dans certain
types d'etudes, par une measure du PRODUIT BRUT de I'ACTIVITE (en
volume ou en valeur).


102 DISPOSITIF FACTORIEL


A: FACTORIAL DESIGN
E: DISENO FACTORIAL


Dispositif experimental dans lequel chaque niveau de chacun des
facteurs est represent pour cheque niveau des autres facteurs.


103 DISTRIBUTION DE FREQUENCES


A: FREQUENCY DISTRIBUTION
E: DISTRIBUTION DE FRECUENCIAS


Tableau, graphique ou function traduisant
d'apparition de certaines valeurs d'une variable.


la frequence


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104 DOMAINE DE RECOMIMANDATION


A: RECOMMENDATION DOMAIN
E: AREA DE RELEVANCIA
DE UNA RECOMENDACION


Group d'EXPLOITANTS d'une ZONE AGROECONOMIGUE ayant des
exploitations de type sufeisamment semblable et utilisant les
memes techniques de production pour qu'un conseil donne putsse
etre valuable pour chacun d'eux.


105 DOMINANCE


A: DOMINANCE
E: DOMINANCIA


Terme utilise dans divers contextes (etablissement de projects,
analyse budgetaire at ANALYSE DE LA DECISION) pour indiquer qu'une
solution est meilleure qu'une autre dens la measure ou elle conduit
a un revenue superieur avec un niveau de charges identique ou plus
faible.


106 DONNEES DE BASE D'UN
SYSTEM DE PRODUCTION


A: INPUT-OUTPUT DATA
E: TABLA INSUMO-PRODUCTO


Serie de donnees, souvent presentees sous forme de tableau,
precisant le niveau de production d'une activity en function du
niveau des facteurs de production, decrits soit en terms
physiques, soit en terms economiques.


107 DONNEES STANDARD


Donnees moyennes souvent previsionnelles
et les quantities produites relatives
EXPLOITATION dans le cadre de techniques
d'une GESTION normale. Elles servent
utilisees dans 1'ETUDE DE CAS reels
necessaires ne sont pas connues.



108 ROTATION DE RESOURCES


A: NORM DATA
E: DATOS ESTANDAR

concernant les RESSOURCES
a une ACTIVITE ou une
de production precises et
de references ou sont
lorsque les donnees




A: RESOURCE ENDOWMENT
E: DOTACION DE RECURSOS


Quantite et quality des resources constitutes par la terre, le
climate, la main d'oeuvre ou autres, at disponibles au niveau d'une
region donnee, d'un group d'EXPLOITATIONS, ou d'une exploitation
individuelle.


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109 ECART DE RENDEMFNT


A: YIELD GAP
E: BRECHA DE RENDIMIENTOS
EXPERIMENTALES


Ecart entire le rendement reel d'une culture et le rendement
potential ou le rendement obtenu en station experimental.


110 ECHANTILLONNAQE
A PLUSIEURS DEORES


A: MULTISTAGE SAMPLING
E: MUESTRED POR ETAPAS


Methode d'ECHANTILLONNAGE PROBABILISTE faisant intervenir deux
etapes ou plus. Par example un echantillon de villages est
constitute puis un echantillon de families est tire dans ces
villages.


111 ECHANTILLONNAGE ALEATOIRE,
ECHANTILLONNAGE AU HASARD


A: RANDOM SAMPLING
E: MUESTREO ALEATORIO


Method d'ECHANTILLONNAGE PROBABILISTE dans laquelle chacun des
individus d'une population a la memo PROBABILITE d'etre retenu
dans 1'echantillon.


112 ECHANTILLONNAGE EMPIRIQUE


A: ACCIDENTAL SAMPLING
E: MUESTREO ACCIDENTAL


Methode d'ECHANTILLONNAGE NON PROBABILISTE dans laquelle les
individus sent retenus lorsqu'on les rencontre jusqu'a ce que 1'on
obtienne le nombre d'individus souhaite.


113 ECHANTILLONNACE EN DEUX PHASES


A: TWO-PHASE SAMPLING
E: MUESTREO EN DOS FASES


Cas particulier d'echantillonnage multiphase dans lequel
donnees sont recueillies aupres de deux sous-echantillons.


114 ECHANTILLONNAOE EN GRAPPES


A: CLUSTER SAMPLING
E: MUESTRED DE GRUPOS


Cas particulier de SONDAGE A PLUSIEURS DEGRES dans lequel tous les
individus des grappes revenues sent pris en consideration dans
1'etude.


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115 ECHANTILLONNAOE EN STATES


A: STRATIFIED SAMPLING
E: MUESTREO ESTRATIFICADO


Methode probabiliste de constitution d'un ecihantillon dans
laquelle la population est, dans un premier temps, divisee en
groups ou states en function d'une ou plusieurs caracteristiques
revenues, 1'echantillon etant tire dans un second temps dans ces
states.


116 ECHANTILLONNAOE MULTIPHASE


A: MULTIPHASE SAMPLING
E: MUESTREO EN FASES MULTIPLES


Methode de constitution d'un echantillon qui prevoit 1'obtention
de different types d'informations, chaque type d'information
etant obtenu a partir d'un sous-echantillon different.


117 ECHANTILLONNAOE
NON PROBABILISTE


A: NON-PROBABILITY SAMPLING
E: MUESTREO NO PROBABILISTICO


Methode d'echantillonnage dans lesquelles la PROBABILITE qu'a un
individu d'etre retenu n'est pas connue.


118 ECHANTILLONNAGE
PAR CHOIX RAISONNE


A: PURPOSIVE SAMPLING
E: MUESTREO DIRIGIDO


Methode d'ECHANTILLONNAGE NON PROBABILISTE dans laquelle
1'echantillon est constitute pour illustrer ou represented une
caracteristique particuliere de la population.


119 ECHANTILLONNAGE PAR QUOTAS


A: GUOTA SAMPLING
E: MUESTREO POR CUOTAS


Methode d'ECHANTILLONNAGE NON PROBABILISTE dans laquelle les
individus presentant des caracteristiques particulieres sont
retenus jusqu'a ce qu'on obtienne un nombre d'individus fixe a
1'avance pour chaque classes.


120 ECHANTILLONNAGE PROBABILISTE


A: PROBABILITY SAMPLING
E: MUESTREO PROBABILISTICO


Methode de constitution d'un echantillon dans une population dans
laquelle la PROBABILITE qu'un individu soit retenu est connue, ou
peut etre estimee avec une precision raisonnable.


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