This is a summary and analysis of the 1981 farm business records from 17 commercial grape farms in the Finger Lakes Region of New York, The summary was prepared by Thomas J. Zabadal, Regional Extension Grape Specialist

and Gerald B. White and Daniel B. Whitaker, Department of Agricultural Economics, Cornell University. The main purpose of this study is to help the cooperators in this project and other grape growers to improve their skills as farm managers. The objective is to demonstrate the importance of good business records and to show how they can be used as a base for sound management decisions, The summary and analysis presented in this publication should also be useful to agribusinessmen and· agricultural teachers. However, caution should be exercised in using data from this book, These data were not obtained by using a random or representative sample of all grape farms in the Finger Lakes Region. This publication, therefore, should not be used as an exact representation of the entire Finger Lakes Region grape farm industry. This report has been prepared for use in a systematic study of individual farm business operations.