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 |
Quantity |
Price |
Revenue |
Cash
inflow |
a. |
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b. |
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c. |
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d. |
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1. Total
Revenue |
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COSTS:
sources |
Quantity |
Price |
Cost |
Cash
outflow |
Variable
cash costs
a.
seed |
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b. fertilizer |
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c.
chemicals |
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d.
medicine |
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e. land rent |
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f. hired labor |
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g. interest on
operating loan |
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h. repairs |
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i. custom operations |
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j. professional
services |
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k. |
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2. Total
variable cash costs |
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Variable
non-cash costs
a.
raised seed |
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b. raised feed |
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c. |
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3. Total
variable non-cash costs |
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Fixed
cash costs
a.
property tax |
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b. interest on
long-term debt |
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c. allocated
business overhead |
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d. |
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4. Total
fixed cash costs |
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Fixed
non-cash costs
a.
depreciation |
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b. |
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5. Total
fixed non-cash costs |
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Total Cost (sum of lines 2, 3, 4, 5) |
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6. Accounting
profit (return to owned assets) line 1 minus lines 2, 3,
4, 5 |
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Opportunity
costs
a.
unpaid labor |
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b. land equity |
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c. cash from
savings |
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d. non-land equity |
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e. |
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7. Total
assigned opportunity cost |
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Return
to owned assets not assigned an opportunity cost (line 6
minus line 7) |
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Non-cost
cash outlays
a.
principal payments |
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b. owners' draw |
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c. |
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8. Total
non-cost cash outlays |
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Net cash
flow (line 1 minus lines 2, 4, 8) |
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