Enterprise Budgeting. S. Gary Bullen North Carolina State University

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1 Enterprise Budgeting S. Gary Bullen North Carolina State University

2 Goals for today Develop an understanding of enterprise budgets Understand how capital assets costs are estimated What costs are important to making a profit Determine how to establish breakeven price

3 Building a Enterprise Budget In theory, there is no difference between theory and practice BUT IN PRACTICE THERE IS

4 Profit = Income Expenses

5 Crops Budgets* *From: Organic Farmers Business Handbook Richard Wiswall

6 Income livestock $1,425 Crops $24,500 Expenses What expense not included in Schedule F? $32,400

7 Owner s Labor Schedule F does not consider an owner s labor as an expense. To look at financial benefit of owner labor and management Schedule F is correct. However, for enterprise cost analysis should consider owners contribution to the enterprise.

8 Budgeting An estimate of the revenues and costs for the production of a certain product Income Variable costs Fixed costs Estimates based on production, technology, and size

9 Developing Enterprise Budgets

10 Setting up a budget Decide on the enterprise Production model Organic, conventional, non GMO Marketing model Research prices Research inputs & outputs- university budgets

11 Enterprise Budget Examples

12 Production Units Greenhouse sqft For record keeping and analysis Standardize bed size Ex: 300 feet long raised bed and 5.5 ft wide. How many beds per acre? 1,650 sqft each bed Divide area of acre (43,560 sqft) by bed area beds per acre

13 The Egg Budget Questions to answer 1. What Size? 2. Chick Cost (Buy day old chick or pullets) 3. Production system? Organic, pasture Conventional 4. How long will keep layers? 5. Production assumption Egg per day? 6. Price of Eggs sold 7. Mortality rate 13

14 The Egg Budget Questions to answer 1. Housing Space, nest boxes needs 2. Pasture space needed, Fencing Equipment Needs, Feeders and waters 3. Labor egg collection, feeding packing? 4. Marketing costs, Where will you sell 14

15 What Size We assumed a flock size of 70 hens Based on regulation of selling 30 dz a week without grading 70 hens will produce 29 dz a week for 48 weeks 3-4 weeks to molt Keep hens for 2 years

16 Day old Chick or Pullet Day old chick `$2 each, Pullets are around $16 Day old chick will not be in production for 4-6 months Feed cost $4.12 or $8.20 for organic Mortality rate around 10% adds per chick

17 Day old Chick or Pullet Buy Day old Chicks VS Pullets Day old Chicks Pullets Chicks $1.2 $16 Feed for six months $4.12 Mortality 10% $0.12 Total $5.44 $16 Loss of income for six month, based on 5 eggs for 24 weeks $45

18 Calculating A Break Even Price Expenses = $7,152 minus cull bird rev -$472 $6,680 $6,680/1,517 dz =$4.40 per dz

19 Calculating A Break Even Price Minus the family labor Minus the family labor Expenses = $5,512 minus cull bird rev -$472 $5,040 $5,040/1,517 dz =$3.32 per dz Minus the family labor

20 Enterprise Budgets How is profit defined? Typically return to unpaid labor, management and capital Can be other things on budgets

21 Total Revenue Most budgets include a revenue section What yields What price

22 Total Revenue LBS/Animal Price Whole pig 140 $5.00 Cuts 123 $ Hogs Carcass 5,220 LBS Dressed 3,567 LBS Carcass $26,100 Cuts $29,178

23 Variable Costs Variable Cost Feeder pigs 75 2,250 Feed 222 6,494 Pasture Seed Electricity Repairs Fencing 1% of $3, Meds Production Labor 69 1,035 Kill Fee 50 1,462 Processing Fee 150 4,387 Marketing Booth Marketing labor 200 1,600 Pasture Pork Total Variable Cost $18,471

24 Farmers Market Costs Organic Farmer Business Handbook Farmers Market Costs: Calculate for ONE market Labor: load truck(s) hr (2 hr each) Labor: travel to market, set up hrs (2 people) Labor: market vending hrs (2 people) Labor: pack up, travel home, unpack, tally sales hrs (2 people) Vehicle(s) cost at.40/mile miles round trip Rental fees per market Amortized FM equipment 7.67 scales $1500, umbrellas $400, tables $200, signs $200 = Subtotal, cost for one market: # of markets where crop is sold 6 varies by crop Total costs for # of markets Crop sales/total FM sales 5% varies by crop The base cost for attending one market is constant irrespective of the amount of product sold (unless labor needs change). Gross sales at market must be higher than the cost; otherwise, you are losing money or personally subsidizing the market cost by not paying yourself the going labor rate. Sales need to be high enough to justify the cost of vending at market. If they are not, strive for higher sales or pursue alternative selling venues, such as CSA programs or wholesale accounts. $2300/15-year useful life/20 markets per season = $7.67 per market The total expense for equipment needed at market is amortized over the useful life of the equipment and prorated for each market. As with delivery costs above, a percentage of farmers market expense can be assigned to different crops. The important message regarding farmers market costs, though, is that each market costs a certain amount to attend, and that farmers' market sales must justify that expense. Crop sales % x total market costs: Enter in Crop Enterprise Budget under "Marketing Costs: Farmers' market expense"

25 Pasture Pork Budget

26 Enterprise Budgets Capital cost costs that will last more than one year Ex: building, irrigation, machinery, site preparation Need to estimate the useful life of each item, not necessary tax life. Depreciation

27 Depreciation Depreciation cost result from wear, obsolescence and age of machinery Age and hours of accumulated use most important factor in determining remaining value remaining value of a machine Useful life Vs. tax life

28 Straight Line Depreciation Straight line depreciation relies on the concept of useful life, the number of years a piece of equipment is expected to perform its function. This time period is usually set at 10 to 20 years for farm equipment; while many pieces of farm machinery may be used longer, standard useful life values bring consistency to budget calculations. (Purchase price Salvage Value) / Years of Useful Life For example: a farm purchases a small used tractor for $20,000 to use for vegetable production. The tractor s useful life is estimated at 15 years, and its salvage value at the end of that time will be $5,000. What is the annual fixed cost of that tractor? ($20,000 Purchase Price - $5,000 Salvage Value) /15 years = $1,000 annual fixed cost

29 Per Unit depreciation Assigning a depreciation value on a per hour or per unit basis $20,000 new tractor- $5000 salvage value at the end of 15 years = $15,000 $1000 per year depreciation Assume you are going to put 500 hours on the tractor each year $1000 per year / 500 hours per year = $2/ hour of use Assuming you are going to put 200 hours each year then $1000 per year / 200 hours = $5/ hour

30 Fixed Cost Fixed Cost Materials Quantity Years 6 month dep Waterer Hog Feeder 1, Hog Structure 1, Fence Charger Water system 5, Fencing 3, Acres in Rotation Acres out of rotation Total 11,

31 Total Cost Total Per LB Dressed Per LB Carcass Fixed Cost $ Feed Cost $6, Variable Cost $4, Marketing $7, Total Cost $19, $3.64

32 Returns At Various Prices $6.50/LB $7.5/LB $8.5/LB Gross Returns $23,185 $26,752 $30,319 Variable Cost $18,471 $18,471 $18,471 Returns over Variable Cost $4,714 $8,281 $11,848 Fixed Cost $636 $636 $636 Returns over Total Cost $4,078 $7,645 $11,212

33 Pasture Pork Budget feeder pigs feed meds repairs prod labor kill fee process mark spot mis mark lab fixed cost

34 Enterprise Budgets Analysis What are expenses compared to total revenue? How many labor hours required? When is labor needed? What are investment cost? What are marketing costs? What is breakeven price?

35 Enterprise Budget Analysis Returns above variable operating costs. Returns above all costs Breakeven prices are the prices necessary to just cover variable operating costs or total costs. Below these prices production can t occur BE Price = Variable operating costs / Yield BE Price = Total Costs / Yield

36 Breakeven Analysis Breakeven Price Live weight $2.61 Carcass Weight $3.63 Dressed Weight $4.91

37 QUESTIONS

38 High Tunnel Budgets

39 Construction Cost 96 by 30 Companies High Tunnel 7,972 6,060 8,860 Other items Irrigation Plastic Cover Labor Site Preparation Backup heater Water Service Weed Matt Delivery

40 Construction Cost Construction Cost Materials Useful Life Annual cost Site Preparation Greenhouse layout Frame 5, Lumber Hardware Endwall finish Irrigation Backup heater Water Service Weed Matt Harvest container Labor 1, Total 637

41 Total Revenue What yields What price

42 Retail Tomato Prices

43 Total Revenue LBS/Plant Price Tomato 12 $ plants per high tunnel $11,520

44 Variable Cost Plants 700 Fertilizer 175 Irrigation supplies 10 Stakes, string, clips 200 Heater fuel 75 Bees for pollination 100 Poly Cover (prorated 4 yrs) 200 Mis supplies 150 Sub total 1,610

45 Labor Cost Bed prep and fertilization 144 Transplanting, lay drip tape, weed matt 144 Site mowing and weeding 144 Pruning and trellising 576 Harvesting grading and packing 480 Clean up 120 Maintenance 96 Environmental management 360 Sub total 2,064

46 Total Cost Total Per LB Annualized Construction Cost Fixed cost (interest, taxes, land) , Variable Cost 1, Labor 2, Total Cost 5,

47 High Tunnel Tomato Budget

48 Returns At Various Prices $2.00/LB $1.50/LB $1.25/LB Gross Returns $11,520 $8,640 $7,200 Variable Cost $3,674 $3,674 $3,674 Returns over Variable Cost $7,846 $4,966 $3,526 Fixed Cost $1,085 $1,085 $1,085 Returns over Total Cost $6,761 $3,881 $2,441

49 Pasture expenses Well, waterlines, tanks Electric High tensile Non electric Woven wire Barbed wire Board

50 Perimeter= 14,500 ft Cross = 4,000ft Total Acres= A 700 Waterline- 5000ft 5 tanks- $1500 ea 1 well- $ A A A 21A 1800

51 Capital Costs Fencing 14,500 Ft Fence 4,000 Cross FT Fence Water lines 5,000 ft Tanks 4 strand Barbed wire $2.62/ft 4 high tensile $2.40/ft 3 strand high Tensile interior Fence $2.25 Polywire Temp 0.10 /lb Water tanks $1,300, PAD $ PVC WATERLINE $2.07 Well pump $2,000 Well cover $350

52 Total Capital Costs Well $2,300 Water lines $10,350 Exterior Fence $34,800 Interior $9,000 Tanks $10,500 Total = $ 66,950

53 NC Farm School NC Farm School Website:

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