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Sample Format to Prepare an Enterprise Analysis

Description of enterprise analysis

Example of completed enterprise analysis


Enterprise Analysis (separate sheet for each enterprise)

Enterprise _________________________


Period covered



Date prepared


(Check 1)

____ Report of past activities

____ Projection of future activities

(Check 1)

____ Prepared on a "per-unit basis (e.g., per acre or per head)

____ Prepared for "entire enterprise"

REVENUE:  sources
Cash inflow
1. Total Revenue        
COSTS: sources
Cash outflow

Variable cash costs

a. seed

b. fertilizer        

c. chemicals


d. medicine

e. land rent        
f. hired labor        
g. interest on operating loan        
h. repairs        
i. custom operations        
j. professional services        
2. Total variable cash costs        

Variable non-cash costs

a. raised seed

b. raised feed        
3. Total variable non-cash costs        

Fixed cash costs

a. property tax

b. interest on long-term debt        
c. allocated business overhead        
4. Total fixed cash costs        

Fixed non-cash costs

a. depreciation

5. Total fixed non-cash costs        
Total Cost (sum of lines 2, 3, 4, 5)        
6. Accounting profit (return to owned assets) line 1 minus lines 2, 3, 4, 5        

Opportunity costs

a. unpaid labor

b. land equity        
c. cash from savings        
d. non-land equity        
7. Total assigned opportunity cost        
Return to owned assets not assigned an opportunity cost (line 6 minus line 7)        

Non-cost cash outlays

a. principal payments

b. owners' draw        
8. Total non-cost cash outlays        
Net cash flow (line 1 minus lines 2, 4, 8)        


Last Updated November 1, 2006


Email: David.Saxowsky@ndsu.edu

This material is intended for educational purposes only. It is not a substitute for competent professional advice. Seek appropriate advice for answers to your specific questions.

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