Training Programs for Agricultural Development Bank Personnel: The Honduras Experience

摘要

This report focuses on developing and using standard enterprise budgets to aid agricultural development banks, specifically, the National Agricultural Development Bank of Honduras, to evaluate loans. The Bank's previous budget system had several faults. Budgets were not uniformly prepared, excluded fixed costs and some other variables, ignored regional differences, and were not prepared for livestock loans. The new budget system provides basic data required for economic analyses (e.g., farmer's loan repayment capacity, cash flow, capital needs). It is designed to be simple for Bank personnel to use, accurate yet low cost, rapid, and flexible.