Ag
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Description 
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Example of a Completed Enterprise Analysis
Description of enterprise analysis.
Sample format to prepare an enterprise analysis.
Enterprise Analysis (separate sheet for each enterprise) Enterprise ___DRYBEANS____________ |
Period covered __1995________________ |
Date prepared ____NOV. 1995__________ |
||
(Check 1) __X_ Report of past activities ____ Projection of future activities |
(Check 1) _X__ Prepared on a "per-unit basis (e.g., per acre or per head) ____ Prepared for "entire enterprise" |
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| REVENUE: sources | Quantity |
Price |
Revenue |
Cash
inflow |
| a. beans | 882 |
0.18 |
158.76 |
158.76 |
| b. | ||||
| c. | ||||
| d. | ||||
| 1. Total Revenue | 158.76 |
158.76 |
||
| COSTS: sources | Quantity |
Price |
Cost |
Cash
outflow |
Variable cash costs a. seed |
50 |
0.54 |
27.00 |
27.00 |
| b. fertilizer | 1.89 |
1.89 |
||
c. chemicals |
20.38 |
20.38 |
||
d. medicine |
||||
| e. land rent | ||||
| f. |
7.80 |
0.80 |
6.24 |
6.24 |
| g. interest on operating loan | 82.83 |
0.05 |
4.14 |
4.14 |
| h. repairs | 10.33 |
10.33 |
||
| i. custom operations | ||||
| j. |
1.00 |
1.00 |
||
| k. crop insurance | 16.00 |
16.00 |
||
| 2. Total variable cash costs | 86.98 |
86.98 |
||
Variable non-cash costs a. raised seed |
||||
| b. raised feed | ||||
| c. | ||||
| 3. Total variable non-cash costs | ||||
Fixed cash costs a. property tax |
2.82 |
2.82 |
||
| b. interest on long-term debt | 110.55 |
0.10 |
11.06 |
11.06 |
| c. allocated business overhead | ||||
| d. Equipment debt | 61.88 |
0.10 |
6.19 |
6.19 |
| 4. Total fixed cash costs | 20.06 |
20.06 |
||
|
a. depreciation |
19.30 |
|||
| b. | ||||
| 5. Total fixed non-cash costs | 19.30 |
|||
| Total cost (lines 2, 3, 4, 5) | 126.34 |
|||
| 6. Accounting profit (return to owned assets) line 1 minus lines 2, 3, 4, 5 |
32.42 |
|||
Opportunity costs a. unpaid labor |
||||
| b. land equity | 221 |
0.07 |
16.13 |
|
| c. cash from savings | ||||
| d. non-land equity -- equipment | 120.12 |
0.06 |
7.21 |
|
| e. | ||||
| 7. Total assigned opportunity cost | 23.34 |
|||
| Return to owned assets not assigned an opportunity cost (line 6 minus line 7) |
9.08 |
|||
Non-cost cash outlays a. principal payments |
110.55 |
0.03 |
3.65 |
|
| b. owners' draw | ||||
| c. | 61.88 |
0.14 |
8.85 |
|
| 8. Total non-cost cash outlays | 12.50 |
|||
| Net cash flow (line 1 minus lines 2, 4, 8) | 39.22 |
|||
Last Updated November 7, 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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