The primary impetus for this book is that the cash flow budget can be the central focus of all three of the major planning problems – marketing, production, and investment – of a commercial farm or ranch- Introduction to Part 1 This book will be used to farm management practitioners and undergraduate students in agriculture business, and farm management curricula. The authors are no-nonsense-type farm management specialists who are heavily involved with the day-to-day problems of operating farm managers and with the training of farm management students. - Dennis R. Starleaf, Professor and Chair Department of Economics, Iowa State University