RECORDS FOR SMALL FARMS IN HONDURAS : A DEVELOPMENT AND CRITIQUE

This report, part of the Small Farmer Credit Project, summarizes the design and implementation of a small farmer recordkeeping system in Honduras. The record system was designed to obtain information needed to identify production coefficients, prices, farm resources, and borrowed resources; determine each crop/livestock enterprise"s profitability, source and cost of labor, source and amount of cash flow, and consumption of farm products; and develop financial statements. Since farm management data collection was nonexistent, a record book based on the Oklahoma Looseleaf Enterprise Record Book was developed. It included sections for receipts, farm and home expenses, labor records, crop/livestock production summaries, farm inventories, and financial statements. A local paraprofessional was trained to assist individual farmers to make entries. The program was implemented on private farms in Jutiapa, where much valuable experience was gained; in Las Playitas, where farmers were uncooperative and the program was abandoned; and in Ajuterique, the most successful site. The program was also quite successful on a cooperative farm, El Matazano. Based on the program"s Honduran successes, the authors recommend that in future programs: (1) the recordkeeper, rather than the farms, be selected first and work to gain farmers" trust since he/she is the key determinant of success; (2) recordkeepers take a technical course early in the program; (3) the group of targeted farms be small enough for the recordkeeper to walk his/her rounds and be within a half-day travel from the project headquarters; (4) project personnel visit each area twice monthly and recordkeepers visit each farmer weekly; (5) farmers be presented crop summaries immediately after the crop is harvested and sold; and (6) incentives such as lending privileges be provided to encourage farmers to join the record program. A 3-item reference list (1979-80) and sample small farm data collection and farm account books are appended.