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Abstract
Successful farm business managers must understand the determinants of profitability and
have an overall long-term or strategic management focus. The objective of this research is to help
producers understand the impacts of different production, pricing, cost control and investment
decisions on their farms financial performance. This objective will be accomplished by
developing and testing a computer-based training and application tool to facilitate determining the
financial health of farm businesses using the DuPont profitability analysis model. The results of
the two experiments indicate that the computer software was effective for teaching techniques of
profitability analysis contained within the DuPont model.