| Table
5. Enterprise Break-Even Analysis Worksheet |
| Cash
Costs |
Initial
Establishment |
|
Annual
|
|
Additional
Establishment |
| A.
Yield (bu., lbs., per acre) |
|
|
|
|
|
| B.
Cash Costs |
|
|
|
|
|
| 1.
Lime |
|
|
|
|
|
| 2.
Fertilizer |
|
|
|
|
|
| 3.
Seed or Plants |
|
|
|
|
|
| 4.
Pesticides |
|
|
|
|
|
| a.
insecticide |
|
|
|
|
|
| b.
herbicides |
|
|
|
|
|
| c.
fungicides |
|
|
|
|
|
| 5.
Irrigation(s) |
|
|
|
|
|
| 6.
Mowing |
|
|
|
|
|
| 7.
Interest on above costs |
|
|
|
|
|
| 8.
Land Cost |
|
|
|
|
|
| a.
payment |
|
|
|
|
|
| b.
rent |
|
|
|
|
|
| c.
taxes |
|
|
|
|
|
9.
Marketing
(boxes, bags, advertising, etc.) |
|
|
|
|
|
| 10.
Field Labor |
|
|
|
|
|
| 11.
Misc. |
|
|
|
|
|
C.
Cash or Out of Pocket Costs
(Add B1 to B11) |
|
|
|
|
|
| D.
Break-Even (C/A) |
|
|
|
|
|
| |
|
|
|
|
|
| Total
Production Costs |
Initial
Establishment |
|
Annual
|
|
Additional
Establishment |
| A.
Cash Production Costs (Table 5, Section 1., line C.) |
|
|
|
|
|
| B.
Fixed Costs |
|
|
|
|
|
| 1.
Machinery & Equipment |
|
|
|
|
|
| 2.
Machine Depreciation @10% |
|
|
|
|
|
| 3.
Machine Interest @ 3% |
|
|
|
|
|
| 4.
Insurance @ 5 % |
|
|
|
|
|
| 5.
Building Depreciation @? |
|
|
|
|
|
| C.
Total Fixed Costs (add Bl to BS) |
|
|
|
|
|
| D.
Total Production Costs (A + D) |
|
|
|
|
|
| E.
Total Break Even Costs (D / A from Section l) |
|
|
|
|
|
| F.
Gross Returns (yield x price) |
|
|
|
|
|
G.
Return to Operators Land,
Labor & Management |
|
|
|
|
|
| Source:
University of Delaware |
