1. Partial budgeting considers a few alternatives which do not affect the organisation vitally, but full budgeting takes care of all the alternatives.
2. In full budgeting, the inventory of the farm, the resource structure, the existing resource use & such problems as overstocking or understocking of resources,etc. are considered, but in partial budgeting information with respect to a few alternatives is considered.
3. Partial budgeting does not indicate the break-even point as to when to start one practice & abandon another, but full budgeting does.

The best strategy is to make an effective use of the partial budget at different stages of full budgeting.

LIMITATIONS OF PARTIAL BUDGETING.

Partial budgeting does not always provide a complete solution. As one may demonstrate that mechanical threshing costs less per quintal than the traditional phalla method, but this would not serve the purpose. The other questions such as the break-even point of the thresher, i.e. the minimum volume of business (i.e. 1,000 quintals of wheat to thresh) the possibilities of custom work, the capital available to purchase the thresher, etc. should also be considered. Similarly, the question whether to increase the number of dairy animals may be answered by using partial budgeting. But, in this case the partial budgeting analysis will approach very closely to a change in the complete farm organisation. Again, the partial budget may show American cotton to be less profitable than hybrid maize, but when full budget is prepared, both the activities may not enter the farm organisation.

Like any other farm-management analyasis, the result of partial budgets are subject to variations in the input-output prices & field conditions such as soil type, soil fertility, etc. Also the restraints pertinent to a particular farm organisation necessitate the tailoring of these results to ensure their applicability to means for making profits.

Complete planning & budgeting. In preparing complete plans for the farm, all the sophisticated analysis of studying an individual cultivator's opportunities, constraints & problems is done. Every little aspect of the farm organisation is examined & then suitable adjustments are studied & a suitable combination as fits in rationally with that given farm organisation is suggested. Various recommendations in terms of augmenting resources, if the need may arise, are also made. It implies the following steps.

1.FARM MAP. The farm is carefully mapped out, giving its salient features, like soil type soil-fertility & rotations followed. Low-lying areas or other such features are also shown in the map. Then based on the previous crop history, land-capability classification is done & is also shown in the map.

2. INVENTORY OF FARM RESOURCES. Every asset on the farm, ranging from hand-tools to sources of power, etc. are inventoried. It does not provide us with the picture of the resources as owned by a farmer, but we can also work out their use-patterns & their condition, i.e. whether they will have to be replaced or whether they will be sufficient for the new plan or some augmentation will be needed.

3. EXAMINING THE EXISTING ORGANISATION. having prepared an inventory of the existing resources & their availability, what we are interested in is their use-pattern within the framework of the existing crop mix, whether the resources are understocked or overstocked. A careful analysis of the restrictions & weaknesses of the farm organisation is made. The weaknesses maybe many, such as:

1. Lumpy units may not be fully utilised.
2. Irrigation may not be adequate.
3. The peak-season labour requirements may not be met.
4. Short-term capital may be inadequate.

It is not simply the weaknesses that are emphasised but the good points of the existing organisation are also to be highlighted.The existing organisation may be improved or new good items maybe adopted.

4. LAYING DOWN RESTRICTIONS & PLANNING.

(a)Restrictions maybe with regard to bullock-power availability, or in respect of putting some area under cotton, or vegetables for home-consumption, though such a change in the cropping pattern may not be profitable.

(b)Labour-requirements, power requirements, capital needs & new equipment needed are worked out & a suitable crop mix is adopted.

In complete farm planning, the goals of the farmer are also important. He maybe desirous of investing in farming &, at the same time, he maybe willing to construct a new house. His goals & opinions & risks are all studied & weighed, & a compromising decision maybe taken. Thus in a complete farm-planning, due consideration is payed to resource use, restrictions, importance of relationships among different enterprises & to the goals & managerial skills of the operator.