Samevatting en praktiese implikasie

In dié studie is gevra of dit finansieel meer lewensvatbaar is om met boerbokke te boer in vergelyking met ander rooivleisproduserende spesies. Daarom was die doel om die

bedryfsimplikasies van boerbokboerdery te ondersoek en met behulp van ʼn gevallestudie vir verskillende scenario‟s finansiële vergelykings van boerbokboerdery in Suid-Afrika te

ondersoek. Eerstens is ʼn SWOT-analise van die boerbokbedryf gedoen, en tweedens is ʼn aantal gepaste bestuursrekeningkundige tegnieke geïdentifiseer om die kapitaalinvesteringsevaluering, prestasie en risiko van boerbokboerdery met skaap- en beesboerderye in ‟n gevallestudie te vergelyk.

Met hierdie studie is die gevolgtrekkings afgelei dat volgens die SWOT-analise, bokke die inherente potensiaal en die geleentheid het wat gunstige toekomstige markte aandui. Die somtotaal van die bestuursrekeningkundige tegnieke hou voor dat bokke oor die algemeen finansieel die beste presteer, naamlik dat bokke in sewe van die nege scenario‟s die hoogste telling het. Die aanbeveling is dat die gebruiker moet bepaal watter van prestasie, opbrengs op kapitaal of risiko die vernaamste is alvorens ʼn besluit geneem word. Vanuit die studie is die

aanbeveling dat indien korttermyn finansiële prestasie en of langtermyn opbrengs op kapitaal die belangrikste is, daar met boerbokke geboer moet word. Indien risiko die belangrikste

oorwegingsfaktor is, moet daar met beeste geboer word. Indien die algehele finansiële analise, soos in die studie uiteengesit, beskou word, moet daar met boerbokke geboer word en tweedens skape. Alhoewel hierdie aanbevelings vir die spesifieke scenario‟s gemaak word, is die algemene aanbeveling dat elke besluitnemer sy/haar eie unieke situasie se veranderlikes behoort te gebruik en sodoende die finansiële analise te doen.

Die beperking van die studie, wat ontstaan het aangesien ʼn aantal aannames gemaak word, is soos volg: Die resultate van die ondersoek is slegs geldig tot Potchefstroom en die naby-

omliggende gebied en die drakrag, gebaseer op die gebied se gemiddeld, kan selfs in die gebied verskil; Dosering is gegrond op die behoeftes aan die omgewing soos in Januarie 2011;

Aankoop- en verkooppryse is op Januarie 2011 gebaseer; Die insetkoste van

veehanteringsgeriewe kan verskil soos wat boerderypraktyke en benaderings verskil; Die fisiese vorm van die plaas kan ʼn direkte invloed op die omheiningskoste hê; Lam- en kalfpersentasie kan verskil soos praktyke en benaderings van verskillende boere verskil; Die die kombinasie van aanvangskapitaal en plaasgrootte kan ʼn invloed op die resultate hê; en Berekeninge is slegs op „n vyf jaar periode gebaseer. As gevolg van hierdie beperkings (aannames) is dit baie riskant om te veralgemeen, maar die praktiese waarde van die studie is daarin opgesluit dat die Microsoft Excel-program wat vir berekenings in hierdie studie gebruik is, ook aan die leser beskikbaar gestel word deur die volgende webadres: http://sites.google.com/site/rooivleisvergelyking/. Dus kan veranderlikes, soos plaasgrootte, kapitaal beskikbaar, drakrag, koste en pryse na gelang van elke unieke scenario verander word, en die resultate daarvolgens bereken word. Die bydrae van die studie is dat dit die besluitneming rakende die keuse tussen die tipe rooivleisbedryf vir

verskillende unieke scenario‟s vergemaklik, want elke grondgebruiker kan hiermee bepaal watter spesie volgens die verskillende bestuursrekeningkundige evalueringstegnieke aanbeveel word. Die waarde van die studie is dat dit die eerste poging is om die lewensvatbaarheid van drie rooivleisproduserende spesies deur middel van ʼn gevallestudie met verskillende scenario‟s met mekaar te vergelyk. Verdere navorsing behoort in die volgende verband gedoen te word: Die aantal evalueringstegnieke kan uitgebrei word om meer substansie aan die resultate te gee; Aansluitende hiermee kan die aantal spesies in die vergelykings ook uitgebrei word; ʼn Ontleding

van die gedrag van koste tussen die verskillende scenario‟s kan gedoen word; en Die optimale kombinasie van plaasgrootte en beskikbare kapitaal ten opsigte van elke spesie kan bepaal word.

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Summary

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk) have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares with the same capital as the above amounts, respectively, and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares with the same capital as the above amounts, respectively.

The study concluded, from the SWOT analysis, that the boerbok inherently has the potential to be an important source of red meat in future markets. The sum total of the management

accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The

recommendation is that the user must determine which of performance (short term), return on capital (long term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study‟s recommendation is to select boerbok farming in case both short-term financial performance and long-term return on capital are the most important factors. If risk is the major risk consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision-maker should take his/her own unique situation‟s variables into account in this financial analysis.

The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at

January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact the fencing expenditure; Lamb and calf growth percentage may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques.

The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined.