• TABLE OF CONTENTS
HIDE
 Copyright
 Title Page
 Abstract
 Forward
 Table of Contents
 List of Figures
 List of Tables
 Background
 Form 14 worksheet
 The computer input sheet
 Running the program and interpreting...
 Program listing






Group Title: Economic information report - Food & Resource Economics Department - 177
Title: WOODY NBA
CITATION PAGE IMAGE ZOOMABLE PAGE TEXT
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00027280/00001
 Material Information
Title: WOODY NBA a microcumputer program for nurserymen
Series Title: Economic information report
Physical Description: ii, 24 p. : ill. ; 28 cm.
Language: English
Creator: Strain, J. Robert
Publisher: Food & Resource Economics Dept., Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida
Place of Publication: Gainesville Fla.
Publication Date: 1983
 Subjects
Subject: Nurseries (Horticulture) -- Economic aspects -- Computer programs   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
Statement of Responsibility: J. Robert Strain.
General Note: Cover title.
General Note: "February 1983."
Funding: Economic information report (Gainesville, Fla.) ;
 Record Information
Bibliographic ID: UF00027280
Volume ID: VID00001
Source Institution: Marston Science Library, George A. Smathers Libraries, University of Florida
Holding Location: Florida Agricultural Experiment Station, Florida Cooperative Extension Service, Florida Department of Agriculture and Consumer Services, and the Engineering and Industrial Experiment Station; Institute for Food and Agricultural Services (IFAS), University of Florida
Rights Management: All rights reserved, Board of Trustees of the University of Florida
Resource Identifier: aleph - 001555336
oclc - 22599496
notis - AHG8959

Table of Contents
    Copyright
        Copyright
    Title Page
        Title Page
    Abstract
        Page i
    Forward
        Page i
    Table of Contents
        Page ii
    List of Figures
        Page ii
    List of Tables
        Page ii
    Background
        Page 1
    Form 14 worksheet
        Page 2
    The computer input sheet
        Page 2
        Page 3
    Running the program and interpreting the results
        Page 4
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
    Program listing
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
Full Text





HISTORIC NOTE


The publications in this collection do
not reflect current scientific knowledge
or recommendations. These texts
represent the historic publishing
record of the Institute for Food and
Agricultural Sciences and should be
used only to trace the historic work of
the Institute and its staff. Current IFAS
research may be found on the
Electronic Data Information Source
(EDIS)

site maintained by the Florida
Cooperative Extension Service.






Copyright 2005, Board of Trustees, University
of Florida







J. Robert Strain


Economic Informa


Report


WOODY NBA:


A MICROCOMPUTER PROGRAM FOR


NURSERYMEN


Fnod and Resou.ce Ecronomics D'epartmrnti
O Agricultural E;xperiment -Stations
O Center for Rural Development
o Center for Tropical Agriculture
D College of Agriculture
B Cooperative Extension Service
o


I)ATE February, 1983


TITLE


fr


I


AbRT'Hl (V )

















ABSTRACT


The microcomputer version of Woody NBA (Nursery Business Analysis) was a-
dapted from a University of Florida mainframe program. Nursery production and
operating statement data are entered item by item as requested by the computer
program. Printed output includes analyses on size of business; rates of pro-
duction; labor efficiency; efficiency in capital use; operating statement in-
cluding percent of costs by expense category, costs per square foot of produc-
tion area, and cost per dollar of sales; and income summary.


KEY WORDS: Container, field woody ornamental nursery
costs, returns, efficiency.


business analysis,


FOREWORD


Nurserymen, now, can analyze their own businesses with a microcomputer
program adaptation of the original Woody Nursery Business Analysis Program.
The original program was developed in the Food and Resource Economics Depart-
ment, IFAS (Institute of Food and Agricultural Sciences), University of Flor-


ide. Woody NBA is a microcomputer version of the mainframe program.


It was


adapted for the Apple II+ microcomputer by the author of this publication.

















ABSTRACT


The microcomputer version of Woody NBA (Nursery Business Analysis) was a-
dapted from a University of Florida mainframe program. Nursery production and
operating statement data are entered item by item as requested by the computer
program. Printed output includes analyses on size of business; rates of pro-
duction; labor efficiency; efficiency in capital use; operating statement in-
cluding percent of costs by expense category, costs per square foot of produc-
tion area, and cost per dollar of sales; and income summary.


KEY WORDS: Container, field woody ornamental nursery
costs, returns, efficiency.


business analysis,


FOREWORD


Nurserymen, now, can analyze their own businesses with a microcomputer
program adaptation of the original Woody Nursery Business Analysis Program.
The original program was developed in the Food and Resource Economics Depart-
ment, IFAS (Institute of Food and Agricultural Sciences), University of Flor-


ide. Woody NBA is a microcomputer version of the mainframe program.


It was


adapted for the Apple II+ microcomputer by the author of this publication.













TABLE OF CONTENTS


Page


. . *


* *


ABSTRACT ... .. ... ...

FOREWORD . . . .. .

LIST OF FIGURES . . .

LIST OF TABLES SHOWN IN FIGURE 3.. . .

BACKGROUND . . . .

THE FORM 14 WORKSHEET . .. .

THE COMPUTER INPUT SHEET . . .

RUN'lING THE PROGRAM AND INTERPRETING THE RESULTS

APPENDIX: PROGRAM LISTING . .


* S S *

* S S S


* S *

* S S S S

* S S *

* 5

* .

* S S S


S. *

* *

* *


* S


. *


LIST OF FIGURES


Number

1 THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS . .

2 THE WOODY ORNAMENTAL COMPUTER INPUT SHEET . . .

3 -A SAMPLE COMPUTER RUN FOR WOODY NBA . . .


LIST OF TABLES SHOWN IN FIGURE 3



SIZE OF BUSINESS, 1981 . . .. . .

RATES OF PRODUCTION, 1981 .. . . .

LABOR EFFICIENCY, 1981 . . . . .

EFFICIENCY IN CAPITAL USE, 1981 . . . . .

DOLLAR COSTS BY EXPENSE CATEGORY, 1981 . . . .

PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981 . .

COSTS IN CENTS/SQ FT OF PLANT PRODUCTION AREA, 1981 . .

COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981 .

COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1981.

INCOME SUMMARY,. 1981 . . . . .


11

11

12

12

13

13

13

13

13

14


* .

. .













TABLE OF CONTENTS


Page


. . *


* *


ABSTRACT ... .. ... ...

FOREWORD . . . .. .

LIST OF FIGURES . . .

LIST OF TABLES SHOWN IN FIGURE 3.. . .

BACKGROUND . . . .

THE FORM 14 WORKSHEET . .. .

THE COMPUTER INPUT SHEET . . .

RUN'lING THE PROGRAM AND INTERPRETING THE RESULTS

APPENDIX: PROGRAM LISTING . .


* S S *

* S S S


* S *

* S S S S

* S S *

* 5

* .

* S S S


S. *

* *

* *


* S


. *


LIST OF FIGURES


Number

1 THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS . .

2 THE WOODY ORNAMENTAL COMPUTER INPUT SHEET . . .

3 -A SAMPLE COMPUTER RUN FOR WOODY NBA . . .


LIST OF TABLES SHOWN IN FIGURE 3



SIZE OF BUSINESS, 1981 . . .. . .

RATES OF PRODUCTION, 1981 .. . . .

LABOR EFFICIENCY, 1981 . . . . .

EFFICIENCY IN CAPITAL USE, 1981 . . . . .

DOLLAR COSTS BY EXPENSE CATEGORY, 1981 . . . .

PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981 . .

COSTS IN CENTS/SQ FT OF PLANT PRODUCTION AREA, 1981 . .

COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981 .

COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1981.

INCOME SUMMARY,. 1981 . . . . .


11

11

12

12

13

13

13

13

13

14


* .

. .













TABLE OF CONTENTS


Page


. . *


* *


ABSTRACT ... .. ... ...

FOREWORD . . . .. .

LIST OF FIGURES . . .

LIST OF TABLES SHOWN IN FIGURE 3.. . .

BACKGROUND . . . .

THE FORM 14 WORKSHEET . .. .

THE COMPUTER INPUT SHEET . . .

RUN'lING THE PROGRAM AND INTERPRETING THE RESULTS

APPENDIX: PROGRAM LISTING . .


* S S *

* S S S


* S *

* S S S S

* S S *

* 5

* .

* S S S


S. *

* *

* *


* S


. *


LIST OF FIGURES


Number

1 THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS . .

2 THE WOODY ORNAMENTAL COMPUTER INPUT SHEET . . .

3 -A SAMPLE COMPUTER RUN FOR WOODY NBA . . .


LIST OF TABLES SHOWN IN FIGURE 3



SIZE OF BUSINESS, 1981 . . .. . .

RATES OF PRODUCTION, 1981 .. . . .

LABOR EFFICIENCY, 1981 . . . . .

EFFICIENCY IN CAPITAL USE, 1981 . . . . .

DOLLAR COSTS BY EXPENSE CATEGORY, 1981 . . . .

PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981 . .

COSTS IN CENTS/SQ FT OF PLANT PRODUCTION AREA, 1981 . .

COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981 .

COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1981.

INCOME SUMMARY,. 1981 . . . . .


11

11

12

12

13

13

13

13

13

14


* .

. .















WOODY NBA: A MICROCOMPUTER PROGRAM FOR NURSERYMEN


J. Robert Strain



BACKGROUND


For a number of years, the University of Florida has conducted a Nursery
Business Analysis Program. Individual nurserymen participate in this program
by supplying on a confidential basis the data for their nursery operation. In
return, they receive an'analysis of their own nursery operation.
Data from all participants are combined to provide industry averages. An
annual average is published for Central Florida foliage nurseries, South Flor-
ida foliage nurseries, and Florida woody ornamental container nurseries. This
publication concerns the woody ornamental nursery analysis program. The pro-
publication describes the computer program used for woody ornamental nurser-
ies. The program works equally well for container and for field nurseries.
Now, nurserymen can analyze their own businesses with a microcomputer.
The micro version is essentially the same as the mainframe program used in the
Florida Nursery Business Analysis Program. However, the micro program analy-
zes but a single series of data (one year) while the mainframe processes three
data series simultaneously. Typically, the mainframe program provides the
latest industry average, the individual nursery data for the previous year,
and the individual nursery data for the current year. In both cases, the com-
puter printouts present the results of the analysis in the same sequence and
with the same table numbers as the published industry averages. This facili-
tates the comparison of the individual firm business analysis with the pub-
lished data. This feature should be of particular value to users of the micro
program since the printout does not include an industry average.

J. ROBERT STRAIN is a Professor and Extension Economist in the Food and
Resource Economics Department, Institute of Food and Agricultural Sciences,
University of Florida, Gainesville.











THE FORM 14 WORKSHEET


The worksheet used to collect data from nurserymen for the Florida Woody
Nursery Business Analysis.Program (Form 14 shown in Figure 1) also can be used
for the microcomputer program. In addition, nurserymen can forward a copy of
their worksheet, when completed, to the author in Gainesville if they are wil-
ling. Doing so automatically supplies their data for inclusion in the pub-
lished industry average. The more nurserymen that do so, the more representa-
tiv3 and reliable the averages will be for comparison purposes. Follow the
instructions on the form when filling out the worksheet. The procedure is il-
lustrated on the Worksheet with industry average data. Blank copies of the
worksheet are available from your local Extension Ornamental Agent or from the
author.


THE COMPUTER INPUT SHEET


The computer program does not request data in the same sequence or in the
exact same form as it appears on the Worksheet. Operation of the program can
be facilitated by preparing for it before turning on the computer. The Compu-
ter Input Sheet (Figure 2) is for this purpose. Following are directions for
modifying and transferring information from the Form 14 Worksheet to the Com-
puter Input Sheet.
01. VALUE OF OWN PLANTS SOLD. Subtract from Worksheet Line 2A, value of all
plants sold, Line 2B, cost of plants purchased for immediate re-sale. Do
not deduct the cost of plants and seeds purchased for growing on.
02. BEGINNING PLANT INVENTORY. Enter direct from Worksheet Line 4A.
03. ENDING PLANT INVENTORY. Enter direct from Worksheet Line 4A.
04. AVERAGE AREA IN PRODUCTION. This is the average of Worksheet Columns 3D
& 3E. Add the sum of Column D to the sum of Column E and divide by 2.
05. WORKERS, FULLTIME EQUIVALENT. Enter the sum of Worksheet Lines 7A & 7B.
06. CAPITAL OWNED IN LAND. If no change in ownership has occurred during the
year, enter the figure shown on Worksheet Line 4C (original cost). If a
change has taken place, enter the average of the beginning and ending in-
vestment values.
07. CAPITAL OWNED IN MACHINERY AND EQUIPMENT. This figure is derived from
data in Worksheet Section 6A as follows: Subtract from the new cost all
Accumulated Prior Depreciation and half of Depreciation This Year. Enter
the results which represents the mid-year investment in machinery and e-
quipment.











THE FORM 14 WORKSHEET


The worksheet used to collect data from nurserymen for the Florida Woody
Nursery Business Analysis.Program (Form 14 shown in Figure 1) also can be used
for the microcomputer program. In addition, nurserymen can forward a copy of
their worksheet, when completed, to the author in Gainesville if they are wil-
ling. Doing so automatically supplies their data for inclusion in the pub-
lished industry average. The more nurserymen that do so, the more representa-
tiv3 and reliable the averages will be for comparison purposes. Follow the
instructions on the form when filling out the worksheet. The procedure is il-
lustrated on the Worksheet with industry average data. Blank copies of the
worksheet are available from your local Extension Ornamental Agent or from the
author.


THE COMPUTER INPUT SHEET


The computer program does not request data in the same sequence or in the
exact same form as it appears on the Worksheet. Operation of the program can
be facilitated by preparing for it before turning on the computer. The Compu-
ter Input Sheet (Figure 2) is for this purpose. Following are directions for
modifying and transferring information from the Form 14 Worksheet to the Com-
puter Input Sheet.
01. VALUE OF OWN PLANTS SOLD. Subtract from Worksheet Line 2A, value of all
plants sold, Line 2B, cost of plants purchased for immediate re-sale. Do
not deduct the cost of plants and seeds purchased for growing on.
02. BEGINNING PLANT INVENTORY. Enter direct from Worksheet Line 4A.
03. ENDING PLANT INVENTORY. Enter direct from Worksheet Line 4A.
04. AVERAGE AREA IN PRODUCTION. This is the average of Worksheet Columns 3D
& 3E. Add the sum of Column D to the sum of Column E and divide by 2.
05. WORKERS, FULLTIME EQUIVALENT. Enter the sum of Worksheet Lines 7A & 7B.
06. CAPITAL OWNED IN LAND. If no change in ownership has occurred during the
year, enter the figure shown on Worksheet Line 4C (original cost). If a
change has taken place, enter the average of the beginning and ending in-
vestment values.
07. CAPITAL OWNED IN MACHINERY AND EQUIPMENT. This figure is derived from
data in Worksheet Section 6A as follows: Subtract from the new cost all
Accumulated Prior Depreciation and half of Depreciation This Year. Enter
the results which represents the mid-year investment in machinery and e-
quipment.







3





08. CAPITAL OWNED IN BUILDINGS, WELLS, FENCES. This figure is derived from
the data in Worksheet Section 6B following the same procedure described
above for capital owned in machinery and equipment. The result is the
mid-year investment in buildings, wells, fences and the like.
09. BEGINNING INVENTORY FOR SUPPLIES. Enter direct from Worksheet Line 4A.
10. ENDING INVENTORY FOR SUPPLIES. Enter direct from Worksheet Line 4A.

11. VALUE OF RENTED LAND. If no change has occurred during the year, enter
the value shown in Worksheet Section 5A. If a change has taken place,
enter the average of the beginning and ending values of land rented.
12. VALUE OF RENTED MACHINERY, EQUIPMENT. As with rented land, if no change
has occurred during the year, enter the value shown in Worksheet Section
5B. If a change has taken place, enter the average of the beginning and
ending values of machinery and equipment rented.
13. VALUE OF RENTED BUILDINGS. Likewise, if no change has occurred during
the year, enter the value shown in Worksheet Section 5C. If a change has
taken place, enter the average of the beginning and ending values.
For items 14.through 31, entries can be made direct from Worksheet Section 8A
through 8R (Expenses).
32. DEPRECIATION: MACHINERY, EQUIPMENT. Enter direct from Worksheet Section
6A the figure shown as "Depreciation This Year".
33. DEPRECIATION: BUILDINGS, WELLS, FENCES. Also enter direct from worksheet
Section 6B the figure shown as "Depreciation This Year".
34. MISCELLANEOUS CASH INCOME. Enter direct from Worksheet Line 2C.
35. INTEREST RATE USED. Nurserymen should plan on earning a return on their
investment in the nursery. The rate planned for may vary from nursery-
man to nurseryman. At the least, it should be the equivalent of the rate
earned by money in a safe investment, and probably should be more than
this to compensate for the risk of being in business. Of course, some-
times plans (including plans for-a return on investment) do not material-
ize. Nevertheless, such plans should be made. Enter here the rate you
plan to earn on your investment in the nursery.
The Computer Input Sheet shown in Figure 2 contains industry average data
transferred from the Worksheet (Figure 1). Hopefully, this illustration plus
the instructions appearing above will clarify the use of the Input Sheet. For
those who want them, blank copies of the Computer input Sheet are available
frcr your local Extension Ornamental Agent or from the author. These forms,
though marked for container nurseries, along with the Woody NBA computer pro-
grcm, work equally well for field nurseries.










RUNNING THE PROGRAM AND INTERPRETING THE RESULTS


When the Computer Input Sheet is completed, the computer can be turned on
and the data entered as requested. The computer will request the data, one
item at a time, in the sequence shown on the Computer Input Sheet. An example
computer run showing the inputs required and the output that is generated ap-
pears in Figure 3.
In general, the terms appearing in the output tables are thought to be
self explanatory. However, experience indicates that some of the terms used
are less familiar than others. They are defined as follows

Value of own plants sold: the value of total plant sales minus the cost
of plants purchased for immediate resale. The cost of plants purchased for
grcwing-on are not deducted.
Fulltime equivalent employee: the equivalent of one person working 40
hours a week for 52 weeks a year (2080 hours a year). The most common method
for obtaining the number of fulltime equivalent employees for nurseries was
to divide the total annual payroll hours for the nursery by 2080 and then add
on any family or management time not included in the payroll hours.
Capital owned: the net value (cost after adjusting for depreciation
taken in prior years) of capital assets or investment in the nursery opera-
tion.
Capital managed: -the sum of capital owned plus the value of additional
capital items used and under the control of the manager. The value of rented
land and leased buildings and equipment is added to the value of capital own-
ed to obtain the value of capital managed in the nursery operations. It is
the value of the capital package being used.
Annual turnover of capital: the percentage that results from dividing
the value of own plants sold by the value of capital (either owned or manag-
ed). It is annual plant sales stated in terms of percent.of the capital in-
volved in the operation.
Total gain: the sum of plant sales, change in plant inventory, increase
in supply inventory, and miscellaneous cash income. It represents the total
effect of the year's operation, be it in the form of cash or change in inven-
tory value.
Net nursery income: the net effect of the year's operation. To obtain
it, all cash costs (except operator's salary), and all non-cash allowances
(except interest on capital) are subtracted from total gain. The result is
the return for the time and managerial skills of the operator, and for the
use of the capital invested in the operation.
Return to capital: the portion of net nursery income that is left after
subtracting the salary or time value of the operator. .It is what the owned
capital earned.
Rate of return to capital: return to capital divided by the value of
owned capital. It is the rate of return earned on the capital invested.









5 JRS: 7-13-80-
Form 14
CON FIDENT IAL

WORK SHEET FOR CONTAINER WOODY PLANT
GROWERS, FLORIDA

FLORIDA COOPERATIVE EXTENSION SERVICE
NURSERY BUSINESS ANALYSIS

EXPLANATIONS AND INSTRUCTIONS: With data from this form, a business analysis
showing various efficiency measures can be completed for your nursery. It will
include an evaluation of labor, capital, space use, production and cost efficiency.
There is no charge for this service. To participate in the analysis program, the
work sheet which follows must be completed. The analysis will be performed and
the results returned within a few days after the completed work sheet is received.
In addition, after an analysis has been completed for all nurseries participating
in the program this year, a printed report with average information from similar
nurseries will be sent to you. Your nursery information will remain confidential.
However, submission of this completed work sheet will be taken to mean that your
nursery information can be added in and included as a part of the average for all
nurseries.
The data submitted should be for .your most recent accounting year. The
accuracy of your nursery business analysis depends upon the completeness of the
information you provide. Please complete all sections of the work sheet. Do not
leave any blanks. If a particular figure is zero, enter zero on.the line.
Most sections of the worksheet are thought.to be self explanitory. Some
specific instructions are included after each section for those items thought
most likely to need additional clarification.
When all sections have been completed, please return the work sheet to:
J. Robert Strain, Room G113 McCarty Hall
Food and Resource Economics Department
University of Florida
Gainesville, Florida 32611
Address any questions, comments or suggestions to the same address, or phone me at
(904) 392-1881.

SECTION 1. GENERAL INFORMATION
Nursery name COMTAFAmER MJURSERY AVb County STATE
Principal owner Phone( ) -
Address Zip
Tax year: From JAA) To bE- ra.


Figure 1.--THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS







JRS: 7-13-80
Form 14


SECTION 2. INCOME
A. Value of all plants sold . . . . $ 3.
B. Plants purchased for immediate resale. .......... ..$ 0
C. Miscellaneous income .. . . . . $ /.-'?9. S
2C--Miscellaneous income includes any income other than from plants (such as
interest income, rental income, etc.).

SECTION 3. PRODUCTION AREA
A B C D E
Number Types of production Square feet in use
or name area (slat, saran, Dimensions in feet Start of End of
of area open, etc.) tax year tax year




























_T__ ____ __7. 4 O..o 7

(If additional space is required, use the back of this page.)
3A--Number, name or letter of the area should be those commonly used to refer
*tq the building or areas, and should also -correspond with those shown on
the nursey layout map when one is supplied.
3C--Give outside dimensions of the area, or total square feet if odd shaped.
3DE-Area in use should be only area in plants (total area minus all isles,
roadways, etc.).
Figure 1.--THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS (Continued)







JRS: 7-13-80
Form 14


SECTION 4. INVENTORY
Item Start of tax year End of tax year
A. Value of supplies in inventory. 44~ 81(.- 43S 987.4"

B. Wholesale value of plants in invent ,264 3O7.l 38, 9'7. 11

C. Land owned--original cost .. 40 744 71

(optional)--current market value.

4B--Use 50 percent of wholesale price.

4C--Be sure and list original cost of land used in the nursery. You may also
list current market value of that land if you wish. This makes possible
an additional analysis for your nursery. But it will not be included in
the averages for all nurseries.

SECTION 5. VALUE OF RENTED LAND, BUILDINGS, AND EQUIPMENT
Item Start of tax year End of tax year
A. Value of land rented . .. 7 /7 9.

B. Value of machinery and equip rented

C. Value of buildings, etc rented. 321,42

5A,B,&C--Use current market value.


SECTION 6. DEPRECIATION


Accumulated Depreciation
Item New cost prior this year
depreciation ts year
A.Machinery & equipment. 79 4
( 3M, a9.82 90 9oo7.S'4

B. Buildings, installations 17M.0 29,1? /0o7-71.46

( 3,7s.3____ 624432'7






6---lf original cost and prior depreciation are not available, substitute
beginning book value and ending book value. Be sure to note the
substitution.
6A--Anything that is not specifically machinery or equipment for nursery
operation should go into buildings, installations, etc.
Figure 1.--THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS (Continued)









JRS: 7-13-80
Form 14


SECTION 7. MAN EQUIVALENTS
A. Total payroll hours 2.~S'B.4 2080 (52 wks at 40 hrs/wk) =
B. Operator & salaried empl (if not included in A) =

SECTION 8. EXPENSES


I3. 7


A. Operators salary or time value .... . . .. .$
B. Other salaries,wages and related expense
$ + + + + _- 34 23.31
sal-wages FICA unempi tax workmans ins other


C. Plants and seeds to grow on.
D. Growing containers and pots.
E. Peat, sand, soil, etc .
F. Fertilizer and lime .. ..
G. Pesticides & other chemicals
H. Other production supplies.
1. Repairs and maintenance. .
J. Equipment operating costs.
K. Travel, trade shows, entertai
L. Property and liability insura
M. Telephone . .
N. Electricity ... . .
0. Taxes, licenses and bonds..
P. Advertising . .
Q. Rent land and/or buildings
R. Other cash expense (itemize b


. . . . .. ..$ 2..7....L
. . .. . . ..$ 9 4Z16-
. . . ..... .
.. . . . . .$ 8
................... $S/4 4
. . .. . .$ I S 2 1.4
. . . . . .$.2 4b
. . . . . .$ $ 246 8.e

nn . . ... .$ o

nme . . . .$ $ ^ .
S. . ......... .$ 3... 9,

-. .- a - -$ 31 9:242
. . . . $ 2. ^ .$9
. . . . . $ 9. 2
...................... S 6S



. . . . .$ 7 1fe
below and on back of page) .
elow and on back of page) ...... $.


$
$
$
$
$
$


8A--Actual salary paid to operator. If no salary is paid, estimate a value for
his time.
88--Include office salaries and casual labor. In "other", include employer
portion of group insurance plans, etc.
SH--Include packing boxes or shipping sleeves, small tools, etc.
81--Include repairs and maintenance for machinery, equipment and buildings.
8J--Include gas, oil, equipment rental, etc.
8R--Any cash expense not included previously.
Figure 1.--THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL PLANT GROWERS (Continued)















ooE / 98 t
Nursery Business Analysis For: JRS:Form 14.22
08.22-81


CONTAINER


-. Container computer inout sheet


Value of own plants sold .
Ee:'nning plant inventory .
Ending plant inventory .
Average area in production. .
V/'.,kers, fulltime equivalent
Capital owned in land .


. $
. $ t
. $ 519
.sq t 4I!L4A1
number 4.13

. s$4a,4J


7 C.pital owned in machinery, equipment $_ ,07. 4
8 C,: ital owned in buildings, wells, fences $_ . 23
9 ? ;inning inventory for supplies $ .,
10 Ending inventory for supplies. _$4
11 Value of rented land; .. .. s. 22h 4
12 Value of rented machinery, equipment $ .

13 V;lue of rented buildings .
14 Operator's salary or time value 1. ,2. 2 3. .Q0

15 Other wages & salaries ...... $. l 3
16 Plants & seeds'to grow on $2 .6.
17 Containers. ........... $ _...
18 Peat, soil, shavings, etc .. $_I

19 F rtilizer, lime. . $ 8.
20 Pesticides, chemicals . $
21 Other production supplies ..... S. _.23fL4
22 Repairs & maintenance . S _
23 Vehicle & equipment operating costs $ L 2
24 Travel, trade shows, entertainment. $__i


25 Insurance .


26
27
28
29
30

31
32
33
34
35
36


Telephone, telegraph ..
Electricity . .
Taxes, licenses, bonds...
Advertising .
Rent: land and/or buildings

Qther cash expenses .
Depreciation: machinery, equi
Depreciation: buildings, wells,
Miscellaneous cash income


. $__


. ... sA4SA4

. _. sJLL
pment. _$
fences $ 12224
... $1IS


Interest rate used ..


Figure 2.--THE WOODY ORNAMENTAL COMPUTER


,1 r .... v
l II- Jl l l liIIIIII l II II-l I I I I l


I I I


II I I I


-- -- -- --
nnrl -- --~- ---- ----


~O~~'I~Qlh)ETR I~IIRSIIWY Aul


INPUT SHEET





















YOUR NAME IS? BOB
TODAY'S DATE IS (MM/DD/YR): 02/22/83
THE NAME OF THE NURSERY IS CONTAINER NURSERY AVG

0. DATA IS FOR THE YEAR . ?1981

1. VALUE OF OWN PLANTS SOLD . . . 349985.96
2.- BEGINNING PLANT INVENTORY. ; . . 264017.51
3. ENDING PLANT INVENTORY . . . 368197.19

4. AVERAGE AREA IN PLANT PRODUCTION . ...SO FT 417046.07
5. PERSONS EMPLOYED DURING THE YEAR AVERAGE NUMBER 14.73


6. CAPITAL OWNED IN LAND . . .
7. CAPITAL OWNED IN MACHINERY EQUIPMENT .
8. CAPITAL OWNED IN BLDGS, FENCES, WELLS, ETC .
9. BEGINNING INVENTORY FOR SUPPLIES . .
10. ENDING INVENTORY FOR SUPPLIES. . .
11. VALUE OF RENTED LAND . . ...
12. VALUE OF RENTED MACHINERY EQUIPMENT. .
13. VALUE OF RENTED BUILDINGS . . .
-WAGES & SALARIES---
14. OPERATOR'S SALARY OR TIME VALUE. .. ...
15. OTHER WAGES & SALARIES . .. ......
-----PRODUCTION SUPPLIES----
16. PLANTS & SEEDS TO GROW ON . . .
17. GROWING CONTAINERS ... .. .. ....
19. PEAT, SOIL, SAND, SHAVINGS, ETC. . ..
19. FERTILIZERS & LIME . . .
20. PESTICIDES & CHEMICALS . . .
21. OTHER PRODUCTION SUPPLIES . . .
---OTHER PRODUCTION EXPENSE----
22. FACILITY REPAIRS & MAINTENANCE . .
23. EQUIPMENT OPERATION & MAINTENANCE. . .
-----ADMINISTRATIVE & OVERHEAD----
24. TRAVEL, TRADE SHOWS, ENTERTAINMENT . .
25. INSURANCE. . . . . .
26. TELEPHONE, TELEGRAPH, ANSWERING SERVICE. .
27. ELECTRICITY. . . . .
2S. TAXES, LICENSES, BONDS . . .
29. ADVERTISING . . . .
30. RENT: LAND AND/OR BUILDINGS. . .
31. OTHER CASH EXPENSES . . .
-----REMAINING INPUTS-----
32. DEPRECIATION: MACHINERY & EQUIPMENT ...
33. DEPRECIATION: BUILDINGS, FENCES. WELLS, ETC.
34. MISCELLANEOUS CASH INCOME. . ... .
35. PLANNED RATE OF RETURN ON INVESTMENT .


* 40744.71
S 29007.54
S 62439.27
* 44816.59
S 4S3987.48
s 76179.64
s 0
* 321.42


.... 27753.06
. .. 134293.31

. S 25716.68
. 31416.01
. 16896.47-
. 5 8985.40
.. 5 5065.14
. 9231.47

. ... 9240.86
. 15804.26


. 5966.38
. S 5776.55
. $ 2246.98
$. 3952.42
. S 2459.57
. S 1787.66
. $ 7065.93
. S 13118.68

. 5 7679.64
. $ 10777.46
. L 1470.53
.% 1S


10. ENDING INVENTORY FOR SUPPLIES. . . .$43987.48


Figure 3.--A SAMPLE COMPUTER RUN FOR WOODY NBA





















: WOODY NURSERY BUSINESS ANALYSIS (VERSION 3.15) WAS DEVELOPED BY IFAS
FOOD AND RESOURCE ECONOMICS DEPARTMENT, UNIVERSITY OF FLORIDA, GAINESVILLE :
SFOR FURTHER INFORMATION ABOUT THE FLORIDA NURSERY BUSINESS ANALYSIS PROGRAM, :
: CALL BOB STRAIN, EXTENSION ECONOMIST, UNIVERSITY OF FLORIDA, (904) 392-1881 :



DATA ENTRY BY BOB 02/22/93

t WOODY ORNAMENTAL NURSERY BUSINESS ANALYSIS FOR CONTAINER NURSERY AVG


TABLE 1.-SIZE OF BUSINESS, 1981
awmammIIIII m amIIII amIaI aIIIIII mmImIs assma suI ssem ana anamIsaI I n manm


$ 349,995.96
$ 453,165.64

417,046.1
9.6


VALUE OF OWN PLANTS SOLD
SALES ADJUSTED FOR PLANT INVENTORY CHANGE

SQ FT OF PLANT PROD AREA
ACRE EQUIVALENT OF PLANT PRODUCTION AREA


14.73 AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE YEAR

CAPITAL OWNED IN---
s 316,607.35 GROWING PLANTS
S 40,744.71 GROWING PLANTS
0 29,007.54 MACHINERY d EQUIPMENT.
$ 62,439.27 BLDGS, FENCES, WELLS
$ 44,402.04 SUPPLY INVENTORY -

$ 493,200.91 TOTAL OWNED CAPITAL


CAPITAL MANAGED IN---


$ 316,607.35
s 116,924.35
s 29,007.54
$ 62,760.69
$ 44,402.04

$ 569,701.96


GROWING PLANTS
LAND
MACHINERY & EQUIPMENT
BLDGS, FENCES, WELLS
SUPPLY INVENTORY

TOTAL MANAGED CAPITAL


TABLE 2.--RATES OF PRODUCTION, 1981


$ 83.92 VALUE OF OWN PLANTS SOLD/SQ FT OF PLANT PRODUCTION AREA
$ 108.66 SALES/SQ FT ADJUSTED FOR PLANT INVENTORY CHANGE

s 36,555.65 SALES/ACRE OF GROWING AREA
s 47,332.65 SALES/ACRE ADJUSTED FOR PLANT INVENTORY CHANGE

S 33,069.29 PLANT INVENTORY VALUE/ACRE OF PLANT PRODUCTION AREA


Ficure 3.--A SAMPLE COMPUTER RUN FOR WOODY NBA (Continued)


--I------------( CUT~7R-F(7LD)

















(CUT-OR-FOLD)


TABLE 3.-LABOR EFFICIENCY, 1981


23,760.08 VALUE OF OWN PLANTS SOLD PER PERSON
a 30,832.70 SALES/PERSON ADJUSTED FOR PLANT INVENTORY CHANGE

28,312.7 SQ FT OF PLANT PRODUCTION AREA PER PERSON








TABLE 4.-EFFICIENCY IN CAPITAL USE, 1981


71 % OWNED CAPITAL TURNOVER
61 % MANAGED CAPITAL TURNOVER

a 33,448.31 CAPITAL OWNED/PERSON
S 38-,642.36 CAPITAL MANAGED/PERSON

3 51,462.06 CAPITAL OWNED/ACRE
3 59,452.51 CAPITAL MANAGED/ACRE

MANAGED CAPITAL PER PERSON IN--
Is 21,460.11 GROWING PLANTS
3 7,937.84 LAND
3 1,969.29 MACHINERY & EQUIPMENT
3 -4,260.74 BLDGS, FENCES, WELLS

MANAGED CAPITAL PER ACRE IN---
a 33,017.06 GROWING PLANTS
' 12,212.62 LAND
a 3,029.81 MACHINERY & EQUIPMENT
a 6,555.2S BLDGS, FENCES, WELLS

DISTRIBUTION OF MANAGED CAPITAL---
55.54% IN GROWING PLANTS
20.54% IN LAND
5.10% IN MACHINERY & EQUIPMENT
11.03% IN MACHINERY & EQUIPMENT
7.90% IN SUPPLY INVENTORY

100.00% TOTAL
-----------------------------------------------------------------------


Figure 3.-A SAMPLE COMPUTER RUN FOR WOODY NBA (Continued)


~_U~ ______~_























---- --(CUT-OR-FOLD) ..







* TABLE 5.-DOLLAR COSTS BY EXPENSE CATEGORY, 1981
* TABLE 6.-PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1991
* TABLE 7.-COSTS IN CENTS/SO FT OF PLANT PRODUCTION AREA, 1981
* TABLE 9.--COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981
* TABLE 9.-COSTS IN CENTS/* SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1991


TABLE S TABLE 6 TABLE 7 TABLE 8 TABLE 9 ITEM

S X S/SQ FT 3/9 3/9

a 27,753.-06 6.47% 6.65 6.12 7.93 OPERATOR'S SALARY
S 143,293.31 33.40% .34.36 31.62 40.94 OTHER WAGES

* 25,716.68- 5.99% 6.17 5.67 7.35 PLANTS SEEDS
3. 31,416b01 7.32% 7.53 6.93 8.99 CONTAINERS
5 16,896.47 3.94% 4.05 3.73 4.83 PEAT & SOIL
* 8,985.40 2.09% 2.15 1.98 2.57 FERTILIZERS & LIME
' 5,065.14 1.18% 1.21 1.12 1.45 PESTICIDES
) 9.231.47 2.15% 2.21 2.04 2:64 OTHER PROD SUPPLIES

3 9,240.86 2.15% 2.22 2.04 2.64 FACILITY REPAIRS
3 15,804.26 3.68% 3.79 3.49 4.52 EQUIPMENT OPERATION

3 5,966.38 1.39% 1.43 1.32 1.70 TRAVEL
3 5,776.55 1.357. .1.39 1.27 1.65 INSURANCE
3 2,246.98 0.52% 0.54 0.50 0.64 TELEPHONE
S 3,952.42 0.92% 0.95 0.87 1.13 ELECTRICITY
S 2,459.57 0.57% 0.59 0.54 0.70 TAXES & LICENSES
1,797.66 0.42% 0.43 0.39 0.51 ADVERTISING
S 7.065.93 1.65% 1.69 1.56 2.02 RENT-LAND/BLDGS
s 13,118.68 3.06% 3.15 2.89 3.75 OTHER CASH COSTS

a 335,776.83 78.26% 90.51 74.10 95.94 TOTAL CASH COSTS

7,.79.64 1.79% 1.84 1.69 2.19 DEPN-MACH/EQUIP
S 10,777.46 2..51% 2.58 2.38 3. 8 DEPN-BLDGS/ETC
329.11 0.19% 0.20 0.18 0.24 SUPPLY INVENTORY DEC
73.980.14 17.24% 17.74 16.33 21.14 INT ON CAP 15%

S 93. 26. .35 21.74% 22.36 20.58 26.65 TOTAL NON-CASH COSTS

S429,043.18 100.00% 102.88 94.68 122.59 TOTAL ALL COSTS


Figure 3.--A SAMPLE COMPUTER RUN FOR WOODY NBA (Continued)





















(CUT-OR-FOLD) ... ..


TABLE 10.-INCOME SUMMARY,


1981


S 349,985.96
$ 103,179.68
* 0.00
s 1,479.53

$ 454,645.17

$( 308,023.77)
s( 19,286.21)

$( 327,309.98)

$ 127,335.19

*( 27,753.06)

S- 99.582.13
20.19%7


VALUE OF OWN PLANTS SOLD
CHANGE IN PLANT INVENTORY VALUE
INCREASE IN SUPPLY INVERTORY VALUE
MISCELLANEOUS CASH INCOME

TOTAL GAIN

DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY
DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAPITAL 3 15%

TOTAL DEDUCTIONS

NET NURSERY INCOME

OPERATOR'S SALARY OR TIME VALUE

RETURN TO CAPITAL
RETURN TO CAPITAL '.


:::::::::.:::::::::::::::::::::::::::::.....
WOODY NURSERY BUSINESS ANALYSIS (VERSION 3.15) WAS DEVELOPED BY IFAS
:FOOD AND RESOURCE ECONOMICS DEPARTMENT, UNIVERSITY OF FLORIDA. GAINESVILLE :
:FOR FURTHER INFORMATION ABOUT THE FLORIDA NURSERY BUSINESS ANALYSIS PROGRAM. :
CALL BOB STRAIN, EXTENSION ECONOMIST, UNIVERSITY OF FLORIDA, ,904) 392-1881 :
:::: : : : ::: :::::::: ::::: :: :::::::: ::::::: ::::::::::: ::::::: :::: ::: : : : :


Figure 3.--A SAMPLE COMPUTER-RUN FOR WOODY NBA (.Continued)


I _


rrrm:~rrmrrrrrrrrmrtrplllinrrapt~rrrrr


----- -----------------------




































APPENDIX


PROGRAM LISTING










16 JRS:03-07-83











1 REM --( FILE NAME IS 'WOODY NBA' )-
2 REM --( SOURCE: IFAS, FOOD & RESOURCE ECONOMICS DEPT, UNIV OF FLORIDA )-
3 REM --( APPLESOFT BASIC FOR APPLE II+ W/DOS 3.3 )--
4 REM --( FOR OUTPUT TO A PRINTER )--
7 CLEAR : HOME
10 PRINT "*XX*Ex*tX *ttX *tXX*X*tE2**$*X *E*ttS*tXX"
15 PRINT "*";: INVERSE : PRINT "t NORMAL
: PRINT "X"
20 PRINT "X";: INVERSE : PRINT "WOODY NSA (NURSERY BUSINESS ANALYSIS)";: NORMAL
: PRINT "t"
21 PRINT "X";: INVERSE : PRINT (VERSION ";
22 PRINT "3.15)";
23 PRINT ";: NORMAL : PRINT "t"
24 PRINT "X";: INVERSE : PRINT --- >(C) COPYRIGHT, 1982<--- ": NORMAL
SPRINT "X"
25 PRINT "";: INVERSE : PRINT ",: NORMAL
: PRINT "X"
26 PRINT "X UNIVERSITY OF FLORIDA X"
27 PRINT "t INSTITUTE OF FOOD AND AGRICULTURAL X"
29 PRINT "X SCIENCES. X"
30 PRINT "X REVISION DATE: ";
31 PRINT "02/26/83";
32 PRINT 2"
35 PRINT "*";: HTAB (39): PRINT "X"
40 PRINT "X THIS FOOD & RESOURCE ECONOMICS DEPT T"
45 PRINT "t PROGRAM FOR WOODY PLANT NURSERIES 2"
50 PRINT B BY DAN GUNTER WAS MODIFIED 2"
55. PRINT- "t FOR APPLE II+ BY BOB STRAIN X"
60 PRINT "*EXTENSION ECONOMIST, UNIV. OF.FLORIDAX*.
685 PRINT "X";: INVERSE : PRINT ". : NORMAL
:PRINT "X"
70 PRINT "Xs": INVERSE : PRINT FOR FURTHER INFORMATION, CALL ";: NORMAL
: PRINT "t"
75 PRINT "X";: INVERSE : PRINT BOB STRAIN, EXTENSION ECONOMIST, UF ";: NORMAL
: PRINT "t"
30 PRINT "";: INVERSE : PRINT (904) 392-1881 ";: NORMAL
: PRINT "*"
35 PRINT "2";: INVERSE : PRINT ";: NORMAL
: PRINT "t"
90 PRINT "**XXXX***St***2***2tta**2**2X2XtX21X" ..
95 PRINT : GOSUB 220: GOSUB 600: GOSUB 220: GOSUB 210
100 REM ---( DIM STATEMENTS. DATA )---
110 CLEAR : HOME : LET D$ = CHR$ (4)
115 REM ---( C=INPUTS,CB=% COSTS.CC=;/SQ FTCE,CF=;li/,TN*,L$.R$=LABELS --
120 DIM C(35),CB(22),CC(22),CE(22).CF(22),TN$(21).L$(35).R$(13)
130 :: FOR I = 1 TO 21: READ TN$(I): NEXT
140 GOTO 1000
160 REM ---( DATA )---
165 DATA OPERATOR'S SALARY,OTHER WAGES,PLANTS & SEEDS,CONTAINERS
170 DATA PEAT &< SOIL,FERTILIZERS & LIME.PESTICIDES,OTHER PROD SUPPLIES
175 DATA FACILITY REPAIRS,EQUIPMENT OPERATION,TRAVEL,INSURANCE,TELEPHONE,ELECTR
CITY
180 DATA TAXES & LICENSES,ADVERTISINGRENT-LAND/BLDGSOTHER CASH COSTS
185 DATA DEPN-MACH/EQUIPDEPN-BLDGS/ETC,SUPPLY INVENTORY DEC
210 REM ---( PRINTER ON? )---
215 HOME : VTAB 12: HTAB 10: PRINT "IS THE PRINTER ON ?"
220 REM ---( CONTINUE? )---
225 VTAB (24): PRINT "ENTER ANY CHARACTER'TO CONTINUE ";: GET ZS: RETURN










17 JRS:03-07-83










230 REM --( WORKING )--
235 PRINT D*;"PR#0": HOME : VTAB (12): INVERSE : PRINT t WORKING
t* ": NORMAL : GOTO 3000
240 REM -( NO DECIMAL )-
241 PRINT DS;"PR#O": INVERSE : PRINT "PERCENTAGE IS ENTERED WITHOUT A DECIMAL"
242 NORMAL : FOR PAUSE = 1 TO 200: NEXT PAUSE: PRINT
243 PRINT.D$;"PR*1": PRINT L5(35);: INPUT C(35): RETURN
2S0 REM -- 80 CHARACTER LINES )------ --------
281 FOR I 1 TO 79: PRINT "-";: NEXT : PRINT "-": RETURN
282 FOR I = 1 TO 79: PRINT "=";: NEXT : PRINT "-": RETURN
293 FOR I = 1 TO 79: PRINT ":";: NEXT : PRINT ":": RETURN
285 FOR I = 1 TO 79: PRINT "t";: NEXT : PRINT "t": RETURN
288 PRINT" ---- ---- --- -----": RETURN
289 PRINT ---CUT-OR-FOLD)---------------
-"a: RETURN
300 REM -( ENTRY CORRECTION ROUTINE )-
305 PRINT D$;"PR#O": PRINT.: PRINT
310 PRINT WOULD YOU LIKE TO CORRECT AN ENTRY ????"
315 GOSUB 390
320 GET Y$: IF YS "N" THEN RETURN
325 HOME : VTAB (10): PRINT ENTER ITEM NUMBER, COMMA, CORRECTION!!
330 PRINT "(ENTER ";: INVERSE : PRINT 0,0 ";: NORMAL : PRINT TO EXIT CORREC
TION ROUTINE) "
335 PRINT D$;"PR#O": HTAB (10): INPUT "THE CORRECTION IS ";A,B
340 IF A 0 AND B 0 THEN 230
350 LET J = A:C(J) B: IF C(35) < 1 THEN GOSUB 240: GOTO 335
355 PRINT D$;"PR#1": PRINT L$(J);
360 PRINT C(J)
385 GOTO 335
390 HTAB (8): PRINT "(ENTER";: INVERSE : PRINT Y ";: NORMAL : PRINT "FOR 'ES.
".;: INVERSE : PRINT N ";: NORMAL.: PRINT "FOR NO.) ";
391 RETURN
500 REM --( PROGRAM END ROUTINE )--
505 -PRINT D$;"PR#O": PRINT : PRINT
510 PRINT WOULD YOU LIKE TO CHANGE ANY ABOVE DATA"
515 PRINT AND RERUN THE PROGRAM ???": PRINT
520 GOSUB 390
525 GET YV: PRINT : IF Y$ = "Y" THEN C(34 = X1:C(35) = X2: GOTO 325
530 PRINT : PRINT
535 PRINT "DO YOU WANT TO START OVER AGAIN ";: INVERSE : PRINT "(Y/N)";: NORMAL
: PRINT ?";
540 GET Y$: PRINT : IF Y$ = "Y" THEN GOTO 100
545 HOME : VTAB (12): PRINT "THANKS FOR THE CHANCE TO WORK WITH YOU!"
550 PRINT HOPE TO SEE YOU AGAIN SOON
555 FOR PAUSE = 1 TO 500: NEXT PAUSE: PRINT : PRINT
560 PRINT D$;"RUN HELLO"
565 END : REM ---( END OF PROGRAM RUN )--
600 REM ---( ABSTRACT )---
605 HOME : VTAB (7): INVERSE
610 GOSUB 695
615. PRINT "THIS PROGRAM (WOODY NBA) ANALYZES WOODY
620 PRINT ORNAMENTAL CONTAINER OR FIELD NURSERY "
625 PRINT PRODUCTION AND FINANCIAL RECORDS FOR "
630 PRINT INDICATORS OF NURSERY PERFORMANCE.
635 PRINT THE. RESULTING MEASURES OF PROFIT AND "
640 PRINT "PHYSICAL PERFORMANCE CAN BE COMPARED "
645 PRINT WITH NURSERY PERFORMANCE IN PREVIOUS "
650 PRINT YEARS, OR WITH THE PERFORMANCE OF
655 PRINT "SIMILAR NURSERIES IN PUBLISHED AVERAGES"
660 GOSUB 695
690 NORMAL : RETURN
695 FOR I = 1 TO 38: PRINT ";: NEXT : PRINT ": RETURN







18 JRS:03-07-83












700 REM --( HEADER )--
705 PRINT DS"PR*1": PRINT : PRINT
710 GOSUB 293
715 PRINT ": WOODY NURSERY BUSINESS ANALYSIS (VERSION 3.15) WAS DEVELOPED
BY IFAS :"
720 PRINT ": FOOD AND RESOURCE ECONOMICS DEPARTMENT, UNIVERSITY OF FLORIDA, GA
INESVILLE :"
725 PRINT "i FOR FURTHER INFORMATION ABOUT THE FLORIDA NURSERY BUSINESS ANALYSIS
S PROGRAM, :"
730 PRINT ": CALL BOB STRAIN, EXTENSION ECONOMIST, UNIVERSITY OF FLORIDA, (904)
392-1881 :"
735 O8SUB 283
795 PRINT : RETURN
800 REM -( NO DECIMALS )-
801 PRINT "S "S; GOTO 803
802 PRINT "I(";
803 LET X a INT (X + .5):XS = STRS (X)
807 IF X > 1000 THEN YS LEFTS (X$, LEN (X$) 3):XS = I"." + RIGHTS (XS,3):
GOSUB 850
808 Z LEN (XS)
809 HTAB 12 Z: PRINT XS;: RETURN
810 REM --( ONE DECIMAL )--
811 PRINT "S ";: GOTO 813
812 PRINT "S(";
813 LET X a INT ((X .05) 10) / 10:X$ = STRS (X): IF INT (X) X THEN X$
= X$ S ".0"
814 IF LEFTS (X$,1l). "." THEN XS = "0" + XS
815 *IF MIDS (XS, LEN (XS) 1,i) = "." THEN 817
816 X$ = XS -* "0": GOTO 815
817 IF X > 1000 THEN YS = LEFTS (XS, LEN (XS) 5):XS "," G RIGHTS GOSUB 850
818 Z = LEN (X$): IF Z < 3 THEN Z Z 3
819 HTAB 14 Z: PRINT XS;: RETURN
820 REM -- TWO DECIMALS.)--
821 PRINT "S ; GOTO 823
822 PRINT "S 0"
823 LET X = INT ((X + .005) 100) / 100:X$ = STR$ (X): IF INT CX) = X THEN
X$ a X$ + ".00"
824 IF LEFTS (XS,1) a "." THEN XS a "0" + X
825 IF MID$ (XS, LEN (XS) -'2,1) a "." THEN 827
826 X$ = X$ + "0": GOTO 825
827 IF X > 1000 THEN Y$ = LEFTS (XS, LEN (XS) 6):Xs = "," + RIGHTS Y$,&6):
GOSUB 850
828 Z = LEN (X$): IF Z < 4 THEN Z a 4
829 HTAB 15 Z: PRINT X$;: RETURN
850 REM ---( )---
851 IF LEN tY$) < 4 THEN X$ = Y$ + XS: RETURN
852 X$ = "," +- RIGHT$ (Y$,3) + X$:Y$ = LEFTS (Y$, LEN (Y$) 3): GOTO 851
860 REM ---( SPECIAL VARIATION )---
863 LET X = INT ((X + .005) 100) / 100:Xs = STR$ (X): IF INT (X1) = X THEN
Xs = XS + ".00"
864 IF LEFTS (X$S,) = "." THEN X$ = "0" + X$
865 IF MIDS (XS, LEN (X$) 2,1) = "." THEN 867
866 X$ = X$ + "0)": GOTO 865
867 IF X > t000 THEN YV = LEFTS (X,. LEN (XS) 6):Xs = "," + RIGHT$S 'XS,):
GOSUB 850
868 2 = LEN (XS): IF Z < 4 THEN Z = 4
869 RETURN












JRS:03-07-83


REM ( LABELS
LS(0) O. DATA IS FOR THE YEAR .. $
LS(1) 1. VALUE OF OWN PLANTS SOLD .
L$(2) 2. BEGINNING PLANT INVENTORY. .
LS(3) = 3. ENDING PLANT INVENTORY .
L$(4) a 4. AVERAGE AREA IN PLANT PRODUCTION


. a"
. 9"
. I"
.S3 FT "


1050 L(5) 5. PERSONS EMPLOYED DURING THE YEAR AVERAGE NUMBER "


"10.

"12.
"13.
"14.
"15.
"16.
"17.
"18.
"19.
"20.
"21.
"22.
"23.
"24.
"25.
"26.
"27.
"28.
"29.
"30.
"31.
"32.
"33.
"34.
"35.


CAPITAL OWNED IN LAND. . . .
CAPITAL OWNED IN MACHINERY & EQUIPMENT .
CAPITAL OWNED IN BLDGS, FENCES, WELLS, ETC .
BEGINNING INVENTORY FOR SUPPLIES . .
ENDING INVENTORY FOR SUPPLIES. . .
VALUE OF RENTED LAND . .. .....
VALUE OF RENTED MACHINERY & EQUIPMENT. .
VALUE OF RENTED BUILDINGS . .
OPERATOR'S SALARY OR TIME VALUE. . .
OTHER WAGES & SALARIES. .. ....
PLANTS & SEEDS TO GROW ON...... ..
GROWING'CONTAINERS . . .
PEAT, SOIL, SAND, SHAVINGS, ETC. . .
FERTILIZERS & LIME . . .
PESTICIDES & CHEMICALS . . .
OTHER PRODUCTION SUPPLIES. . .
FACILITY REPAIRS & MAINTENANCE.. .
EQUIPMENT OPERATION & MAINTENANCE. .
TRAVEL, TRADE SHOWS, ENTERTAINMENT .
INSURANCE. . . . .
TELEPHONE,. TELEGRAPH, ANSWERING SERVICE. .
ELECTRICITY . . .
TAXES. LICENSES, 'BONDS ... ..
*ADVERTISING. .
RENT: LAND AND/OR BUILDINGS. . ..
OTHER CASH EXPENSES . . ..


LS(6)
LS(7) =
L(8) *
L$(9)
LS(10)
L$ (11)
LI(12)
Ls(13)
L*(14)
L$ (15)
L$(16)
LS(17)
LI(18)
LS(19)
LS(20)
L(21)
Ls22)
LS (23)
L (24)
L (25)
LS(26)
LS(27)
LS (28)
L (29)
L$(30)
LS(31)
LS(32)
L (33)
L (34)
L (35)
REM
HOME
PRINT
PRINT
PRINT
INPUT
INPUT
INPUT
PRINT
:: FOR


1060
1070
1080
1090
1100
1110
1120
1130
1140
1150
1160
1170
1180
1190
1200
1210
1220
1230
1240
1250
1260
1270
1280
1290
1300
1310
1320
1330
1340
1350
2000
2010
2020
2021
2030
2040
2050
2060
2070
2080
2090
2100
2110
2120
2130
2140
2150
2160
2180
2190
2200
2210
2220


J = 0 TO 35


:: IF J = 1 THEN PRINT
:: IF J = 4 THEN PRINT
:: IF J = 6 THEN PRINT
:IF J = 14 THEN HTAB 19: PRINT
:: IF J = 16 THEN HTAB 17: PRINT
:: IF J = 22 THEN HTAB 15: PRINT
:IF J = 24 THEN HTAB 14: PRINT
:IF J = 32 THEN HTAB 19: PRINT
:PRINT L$(J);
:: INPUT ";C(J)
: NEXT J
IF C(35) <-1 THEN GOSUB 240: GOT
PRINT : GOSUB 300: GOTO 230


"-----WAGES & SALARIES-----"
"-----PRODUCTION SUPPLIES-----"
"----OTHER PRODUCTION EXPENSE----"
"-----ADMINISTRATIVE & OVERHEAD---"
"----REMAINING INPUTS-----"


999
1000
1010
1020
1030
1040


DEPRECIATION: MACHINERY & EQUIPMENT. .
DEPRECIATION: BUILDINGS, FENCES, WELLS. ETC.
MISCELLANEOUS CASH INCOME. . . .
PLANNED RATE OF RETURN ON INVESTMENT .
( DATA ENTRY )-----------


D;" PR#1"
DS;"PRl1"
: PRINT
"YOUR NAME IS? ";NMS
"TODAY'S DATE IS (MM/DD/YR): ";DT$
"THE NAME OF THE NURSERY IS ";NAMES


)------- ---- ---~---"----U------L


--


. S"
. $"
. % "
./ I"
- - -


.
.
.4
.
.
.










20 JRS:03-07-83











3000 REM ( COMPUTATION )----------
3010 LET AA C(l) + (C(3) C(2)): REM -( SALES W/INV ADJ )--
3030 LET AC C(4) / 43560: REM -( SQ FT TO ACRES )--
3040 LET AD (C(2) +'C(3)) / 2: REM -- AVG PLANT INV )--
3050 LET AE (C(9) + C(10)) / 2: REM -( AVG SUPPLY INV.)--
3060 LET AF AD + C(6) + C(7) C(8) + AE: REM -- OWNED CAP )--
3070 LET AG C(S) + C(13): REM --( TOTAL BLDGS )--
3080 LET AH C(7) + C(12): REM -( TOTAL MACH )--
3090 LET AI C(6) + C(11): REM --( TOTAL LAND )---
3100 LET AJ AD + AG + AH + AI + AE: REM -( MANAGED CAP )--
3110 LET AK C(1) / C(4) 100: REM -( SALES/SQ FT )--
3120 LET AL AA / C(4) 100i REM -( ADJ $/SQ FT )--
3130 LET AM AD / AC: REM -( PLANT INV/ACRE )-
3150 LET AGO C(l) / AC: REM --( SALES/ACRE )-
3160 LET AP AA / AC: REM -( ADJ S/ACRE )--
3170 LET AQ C(1) / C(S): REM -( SALES/PERSON )-
3180 LET AR AA / C(5): REM -( ADJ S/PERSON )---
3190 LET AS = C(4) / C(5): REM --( SQ FT/PERSON )--
3220 LET AV = C(1) / AD 100: REM --( INV TURNOVER )--
3265 REM
3270 LET BA = C(1) / AF 100: REM -( OWNED S TURNOVER )---
3290 LET BB C(1) / AJ 100: REM --( MANAGED s TURNOVER )--
3290 LET BC AF / C(S): REM -( OWNED S/PERSON )-
3300 LET BD A AJ / C(5): REM -( MANAGED S/PERSON )--
3310 LET BE = AF / AC: REM -( OWNED S/ACRE )---
3320 LET BF = AJ / AC: REM --( MANAGED S/ACRE )---
3330 LET BG = AD / C(5): REM ---( PLANT S/PERSON )---
3340 LET BH .AG / C(5): REM ---- BLDG S/PERSON )---
3350 LET BI AH / C(S): REM ---(-MACH I/PERSON )--
3360 LET BJ = AI / C(5): REM ---( LAND S/PERSON .)--
3370 LET BK = AD / AC: REM --( PLANT S/ACRE )--
3380 LET BL = AG / AC: REM --( BLDG S/ACRE )--
3390 LET BM = AH / AC: REM --( MACH S/ACRE )--
3400 LET BN AI / AC: REM --( LAND S/ACRE )--
3410 LET BO AD / AJ 100: REM ---( % $ IN PLANTS )--
3420 LET BP AG / AJ 100: REM ------( % IN BLDGS )---
3430 LET BQ AH / AJ 100: REM ---( % IN MACH )---
3440 LET BR AI / AJ 100: REM ---( % $ IN LAND )--
3450 LET BS = AE / AJ 100: REM --( % IN SUPPLEIS )--
3460 LET BT = BO + BP + BQ + BR + BS: REM ---( % TOTAL )--
3470- LET X1 = C(34):X2 = C(35)
3480 LET C(34) = C(9) C(10): IF C(34) < 0 THEN C(34) = 0: REM ( SUPPLY [NV
3490 LET C(35) = AF X2 / 100: REM---( CALC R.O.I. )---
3500 ::: LET Fl = 0:F2 = 0:F3 = 0:F5 = 0:F6 = 0: REM ---i GRAND TOTALS--
3510 ::: FOR I = 1 TO 22:F1 = Fl + C(13 + I): NEXT : REM ---( GRAND TOTALS--
3520 : FOR I = 1 TO 22: REM ---( TABLES 5-9 )---
3530 : LET CB(I) = C(13 + I) / Fl 100: REM ---( % COSTS )--
3540 : LET CC(I) = C(13 + I) / C(4) 100: REM ---( @/SQ FT )---
3560 :LET CE(I) = C(13 i I) / AA 100: REM ---( CENTS/ADJ S ---
3570 : LET CF(I) = C(13 + I) / C(1) 100: REM ---( CENTS/$ SOLD *---
3580 : NEXT
3590 :: LET Dl = 0:02 = 0:D3 = 0:D5 = 0:D6 = 0
3600 :: FOR I = 1 TO 18: REM ---( CASH SUBTOT )--
3610 :: LET Di = D1 + C(13 + I): REM ---( S COSTS )--
620 :: LET D2 = D2 + CB(I): REM ---( COSTS )---
3630 :: LET D3 = 03 + CC(I): REM ---( CENTS/SO FT )---
3650 :: LET D5 = 05 + CE(I): REM ---( CENTS/ADJ $ )--
3660 :: LET 06 = D6 + CF(I): REM ---( CENTS/S SOLD )---
3670 :: NEXT










21 JRS:03-07-83











3680 ::s LET El = OsE2 O0E3 0 0ES 5 OiE6 = 0
3690 :: FOR I 1 TO 4: REM --( NON-CASH SUBTOT )--
3700 :: LET El = El + C(31 + I): REM -( 9 COSTS 9--
3710 :s: LET E2 = E2 + CB(18 I): REM --- % COSTS )--
3720 :s: LET E3 E3 + CC(18 + I): REM --( S/SQ FT )--
3740 ::: LET ES E5 + CE(18 I): REM -- CENTS/ADJ 9 )--
3750 ::: LET E6 E6 + CF(18 + I): REM --( CENTS/* SOLD )-
3760 ::: NEXT
3780 :::: FOR I 1 TO 22: REM --( GRAND TOTALS )--
3800 ::8: LET F2 F2 + CB(I): REM --( % COSTS )--
3810 s:: LET F3 F3 + CC(I):. REM --( CENTS/SO FT )---
3830 t::: LET S5 F5 + CE(I): REM --< CENTS/ADJ $ )--
3840 388: LET F6 F6 + CF(I): REM --( CENTS/* SOLD )--
3850 :::: NEXT I
3870 LET 81 = C(3) C(2)s REM --( PLANT INV CHANGE )--
3880 LET 62 C(10) C(9): REM --- SUPPLY INV INC )-
3890 IF G2 < 0 THEN LET 82 0
3900 LET 63 C(1) + S1 + 82 + X1: REM -(< TOTAL GAIN )--
3910 LET 84 D1 C(14): REM --- CASH OP SAL )-
3920 LET 65 El C(35): REM --( NONCASH INT )--
3930 LET 66 64 + G5:-REM ---( DEDUCTIONS )-
3940 LET 67 63 G6: REM --( NET INCOME )--
3950 LET 98 87 C(14): REM --( RETURN TO CAP )--
3960 LET 99 = 100 68 / AF: REM ---( % RETURN )--
4000 SOSUB 10000
5000 REM ---------------( PROGRAM PRINTOUT )-----------------------
5010 HOME : RESTORE : PRINT Ds;"PRl#": PRINT
5020- SOSUB 289: REM --( CUT OR.FOLD )---
5025 PRINT :;PRINT -
5030 GOSUB 700f REM --( HEADER )--t
5040 POKE 36,41: PRINT "DATA ENTRY BY '*;NM$;: POKE 36,72: PRINT DT$: GOSUB 295
5050 PRINT "* WOODY ORNAMENTAL NURSERY BUSINESS ANALYSIS FOR ";NAMEs;: POKE
36,79: PRINT "V"
5060 GOSUB 285: PRINT
5070 PRINT "TABLE 1.--SIZE OF BUSINESS, ";C(0)
5080 GOSUB 282
5090 PRINT : LET X C(): GOSUB 920
5095 HTAB 17: PRINT R$(1)
5100 LET X = AA: GOSUB 820
5105 HTAB 17: PRINT "SALES ADJUSTED FOR PLANT INVENTORY CHANGE"
5130 PRINT : LET X = C(4): GOSUB 813
5135 HTAB 17: PRINT "SQ FT OF PLANT PROD AREA"
5150 LET X = ACz GOSUB 813
5155 HTAB 17: PRINT "ACRE EQUIVALENT OF PLANT PRODUCTION AREA"
5160 PRINT : LET X = C(5): GOSUB 823
5165 HTAB 17: PRINT "AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE YEAR"
5170 PRINT : HTAB 7: PRINT "CAPITAL OWNED IN--"
5180 LET X = AD: GOSUB 820
5185 HTAB 17: PRINT R$(9)
5190 LET X = C(6): GOSUB 820
5195 HTAB 17: PRINT RS(9)
5200 LET X = C(7): GOSUB 820
5205 HTAB 17: PRINT R$(11)
5210 LET X = C(S): GOSUB 820
5215 HTAB 17: PRINT R$(12)
5220 LET X =.AE: GOSUB 820
5225 HTAB 17: PRINT R$(13)
5230 PRINT --------- ---: LET X = AF: GOSUB 820
5235 HTAB 19: PRINT "TOTAL OWNED CAPITAL"










JRS:03-07-83


5240
5250
5255
5260
5265
5270
5275
5280
5285
5290
5295
5300
5305
5310
5320
5330
5340
5345
5350
5355
5360
5365
5370
5375
5380
5385
5390
5400
5410
5420
5430
5440
5445
5450
5455
5460
5465
5480
5650
5660
5670
5680
5685
5690
5695
5700
5705
5710
5715
5720
5725
5730
5735
5750
5760
5765
5770
5775
5780
5795
5790
5795


PRINT : HTAB 7: PRINT "CAPITAL MANAGED IN--"
LET X p AD: GOSUB 820
HTAB 17: PRINT Rs(9)
LET X AI: GOSUB 820
HTAB 17: PRINT RS(10)
LET X AH: GOSUB 820
HTAB 17: PRINT R$(11)
LET X = AS: SOSUB 820
HTAB 17: PRINT RS(12)
LET X AE: GOSUB 820
HTAB 17: PRINT RS(13)
PRINT -------------: LET X = AJ: GOSUB 820
HTAB 19: PRINT "TOTAL MANAGED CAPITAL"
GOSUB 281: FOR I 1 TO 4: PRINT : NEXT
PRINT "TABLE 2.-RATES OF PRODUCTION, ";C(0)
GOSUB 282
PRINT : LET X AK: GOSUB 820
HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/SO FT OF PLANT PRODUCTION AREA"
LET X AL: GOSUB 820
HTAB 17: PRINT "SALES/SQ'FT ADJUSTED FOR PLANT INVENTORY CHANGE"
PRINT : LET X AO: GOSUB 820
HTAB 17: PRINT "SALES/ACRE OF GROWING AREA"
LET X = AP: GOSUB 820
HTAB 17: PRINT "SALES/ACRE ADJUSTED FOR PLANT INVENTORY CHANGE"
PRINT : LET X AM; GOSUB 820
HTAB 17: PRINT "PLANT INVENTORY VALUE/ACRE OF PLANT PRODUCTION AREA"
GOSUB 281: FOR I = 1 TO 4: PRINT : NEXT
GOSUB 289: REM --( CUT OR FOLD )--
FOR I = 1 TO 6: PRINT : NEXT
PRINT "TABLE 3.--LABOR EFFICIENCY, ";C(0)
GOSUB 282.
PRINT : LET X = AQ: GOSUB 820
HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD PER PERSON"
LET X = AR: GOSUB 820
HTAB 17: PRINT "SALES/PERSON ADJUSTED FOR PLANT INVENTORY CHANGE"
PRINT : LET X = AS: GOSUB 813
HTAB 17: PRINT "SO FT OF PLANT PRODUCTION AREA PER PERSON"
GOSUB 291
FOR I = 1 TO 7: PRINT : NEXT
PRINT "TABLE 4.--EFFICIENCY IN CAPITAL USE, ";C(0)
GOSUB 282
PRINT : LET X = BA: GOSUB 903
HTAB 15: PRINT "% OWNED CAPITAL TURNOVER"
LET X = BB: GOSUB 803
HTAB 15: PRINT "% MANAGED CAPITAL TURNOVER"
PRINT : LET X = BC: GOSUB 820
HTAB 17: PRINT "CAPITAL OWNED/PERSON"
LET X = BD: GOSUB 820
HTAB 17: PRINT "CAPITAL MANAGED/PERSON"
PRINT : LET X = BE: GOSUB 820
HTAB 17: PRINT "CAPITAL OWNED/ACRE"
LET X = BF: GOSUB 820
HTAB 17: PRINT "CAPITAL MANAGED/ACRE"
PRINT : HTAB 7: PRINT "MANAGED CAPITAL PER PERSON IN---"
LET X = BS: GOSUB 320
HTAB 17: PRINT R$(9)
LET X = BJ: GOSUB 820
HTAB 17: PRINT R$(10)
LET X = BI: GOSUB 920
HTAB 17: PRINT R$(11)
LET X = BH: GOSUB 920
HTAB 17: PRINT R$(12)









JRS:03-07-83


5800
5810
5815
5820
5825
5830
5835
5840
5845
5850
5860
5865
5870
5875
5880
5885
5890
5895
5900
5905
5910
5915
5920
5930
5940
5950
5960
5970
5990
6000
GE,.
6010
GE),
6020
6030
6040
6050
6060
6070
6080
6090
6100
6110
6120
6130
6140
6150
360
6170
6130
6190
6200
6210
6220
6230
6240
6250
6270

6290
S6300
6310


PRINT : HTAB 7: PRINT "MANAGED CAPITAL PER ACRE IN--"
LET X = BK: GOSUB 820
HTAB 17: PRINT RS(9)
LET X BNs GOSUB 820
HTAB 17: PRINT. R(10)
LET X BM: GOSUB 820
HTAB 17: PRINT R$(11)
LET X = BL: GOSUB 820
HTAB 17: PRINT RS(12)
PRINT : HTAB 7: PRINT "DISTRIBUTION OF MANAGED CAPITAL---"
LET X = BO: GOSUB 823
HTAB 15: PRINT "% IN GROWING PLANTS"
LET X = BRs GOSUB 823
HTAB 15: PRINT "% IN LAND"
LET X BQ: GOSUB 823
HTAB 15s PRINT "% IN MACHINERY & EQUIPMENT"
LET X BP: GOSUB 823
HTAB 15: PRINT "% IN MACHINERY & EQUIPMENT"
LET X BS GOSUB 823
HTAB 15: PRINT "% IN SUPPLY INVENTORY"
PRINT -": LET X BT: GOSUB 823
HTAB 15: PRINT "% TOTAL"
GOSUB 281
FOR I 1 TO 11: PRINT : NEXT
GOSUB 289: REM --( CUT OR FOLD )-
FOR I 1 TO 7: PRINT : NEXT
PRINT "* TABLE 5.--DOLLAR COSTS BY EXPENSE CATEGORY, ";C(0)
PRINT "A TABLE-6.-PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, ":C.O0
PRINT TABLE 7.--COSTS IN CENTS/SQ FT OF.PLANT PRODUCTION AREA, ":C.O.
PRINT "a TABLE 8.--COSTS IN CENTS/*-SSOLD ADJUSTED FOR PLANT INVENTORY CHAN
";C(0)
PRINT "* TABLE 9.--COSTS IN CENTS/S SOLD (NO ADJUSTMENT FOR INVENTORY CHAN
";C(0)
FOR I = 1 TO 4: PRINT : NEXT
GOSUB 281
PRINT TABLE 5 TABLE 6 TABLE 7 TABLE 8 TABLE 9 ITEM"
GOSUB 2S2
PRINT @ % 7. /SQ FT :3/$ $/"
PRINT
: FOR I = 1 TO 22: REM --( TABLES 5-9 )--
: IF I = 3 THEN PRINT
: IF I = 9 THEN PRINT
: IF I = 11 THEN PRINT
: IF I = 19 THEN 6220
: LET X = C(I + 13): PRINT "S";: GOSUB 860
: HTAB 15 Z: PRINT X$;: LET X = CB(I): GOSUB 860
: POKE 36, 22 Z): PRINT X$;: POKE 36,22: PRINT "';:: LET X = CC'[,: GOSUB

: POKE 36,(32 Z): PRINT X$;: LET X = CEtI): GOSUB 860
: POKE 36.(42 Z): PRINT X$:: LET X = CF(I): GOSUB 860
: IF I = 22 THEN GOTO 6310
: POKE 36,(52 Z): PRINT X$;: POKE 36,55: PRINT TN$I)
: NEXT
GOSUB 298
LET X = DI: PRINT "$";: GOSUB 860: REM ---( CASH SUBTOTAL )--
HTAB 15 Z: PRINT XS;: LET X = D2: GOSUB 360
POKE 36,(22 Z): PRINT X$;: POKE 36,22: PRINT "%":: LET X = D3: 30SUB Se0
POKE 36,(32 Z): PRINT X$;: LET X = D5: GOSUB 360
POKE 36,(42 Z): PRINT X$;: LET X = D6: GOSUB 860
POKE 36,(52 Z): PRINT XS;: POKE 36,57: PRINT "TOTAL CASH COSTS"
PRINT : GOTO 6130
POKE 36,(52 Z): PRINT X$;: POKE 36,55: PRINT "INT ON CAP : ";X2;"%"










24 JRS:03-07-83











6320 GOSUB 288
6330 LET X = El: PRINT "S";: GOSUB 860: REM --( NON-CASH SUBTOTAL )--
o340 HTAB IS Z: PRINT xs;: LET X = E2: GOSUB 860
0350 POKE 36,(22 Z): PRINT X$;: POKE 36,22: PRINT "%";: LET X = E3: GOSUB 860
6370 POKE 36,(32 Z): PRINT Xs;: LET X = ES: GOSUB 860
i38o POKE 36,(42 Z): PRINT XS;: LET X = E6: GOSUB 860
;390 POKE 36,(52 Z): PRINT XS;: POKE 36,57: PRINT "TOTAL NON-CASH COSTS"
0400 PRINT ,,,=,=,,,= =mum =ulum =Urm U U===W
6410 LET X Fl: PRINT "$";: GOSUB 860: REM --( GRAND TOTALS )-
6420 HTAB 15 Zt PRINT XS;: LET X = F2: GOSUB 860
6430 POKE 36,(22 Z): PRINT Xs;: POKE 36,22: PRINT "%";: LET X = F3: GOSUB 860
6450 POKE 36,(32 Z): PRINT XS;: LET X = F5: GOSUB 860
6460 POKE 36,(42 Z)s PRINT X$S; LET X F6s: OSUB 860
6470 POKE 36,(52 Z): PRINT XS;: POKE 36,57: PRINT "TOTAL ALL COSTS"
6480 GOSUB 281
6490 FOR I 1 TO 11: PRINT : NEXT
,500 SOSUB 289: REM --( CUT OR FOLD )--
i510 FOR I 1 TO 9: PRINT : NEXT
6520 PRINT "TABLE 10.-INCOME SUMMARY, ";C(O)
6530 GOSUB 282
6540 PRINT s LET X C(1): GOSUB 820
6545 HTAB 17: PRINT RS(1)
6550 LET X 81: GOSUB 820
6555 HTAB 17: PRINT "CHANGE IN PLANT INVENTORY VALUE"
6560 LET X G2: GOSUB 820
6565 HTAB 17: PRINT "INCREASE IN SUPPLY INVERTORY VALUE"
:570 LET X = X1: GOSUB 820
a575 HTAB 17: PRINT "MISCELLANEOUS CASH INCOME"
6580 PRINT ------- -": LET X = G3: GOSUB 920 a
6585 HTAB 19: PRINT "TOTAL GAIN" -
6590 PRINT : LET X = G4: GOSUB 822
6595 PRINT ")";: HTAB (17): PRINT "DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY"
6600 LET X G5: GOSUB 822
6605 PRINT ")";: HTAB (17): PRINT "DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAP
ITAL : ";X2;"%"
6610 PRINT ----------": LET X = G6: GOSUB 822
6615 PRINT ")";: HTAB (17): PRINT "TOTAL DEDUCTIONS"
6620 PRINT mm=====n=== =": LET X = 67: GOSUB 820
6625 HTAB 19: PRINT "NET NURSERY INCOME"
5630 PRINT : LET X = C(14): GOSUB 822
6635 PRINT ")";: HTAB 17: PRINT "OPERATOR'S SALARY OR TIME VALUE"
6640 PRINT -----------": LET X = GS: GOSUB 820
S645 HTAB 17: PRINT "RETURN TO CAPITAL"
6650 LET X =-69: GOSUB 823
6655 HTAB 15: PRINT "% RETURN TO CAPITAL"
6660 GOSUB 281
6670 FOR I = 1 TO 9: PRINT : NEXT
6680 GOSUB 700
6690 FOR I = 1 TO 16: PRINT : NEXT
6700 GOSUB 289: REM ---( CUT OR FOLD )---
6710 PRINT Ds;"PR#0": PRINT
6720 GOSUB 500: GOSUB 230: GOTO 3000
10000 REM -----------------------( ROW LABELS )------------------------
10001 R$(I) = "VALUE OF OWN PLANTS SOLD"
10009 R$(9) = "GROWING PLANTS"
10010 R(l10) = "LAND"
10011 R$St1) = "MACHINERY & EQUIPMENT"
10012 R$(12) = "BLDGS, FENCES, WELLS"
10013 R$(13) = "SUPPLY INVENTORY"
0:100 RETURN




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