• TABLE OF CONTENTS
HIDE
 Copyright
 Title Page
 Abstract
 Foreword
 Table of Contents
 List of Figures
 List of Tables
 Background
 The form 13 worksheet
 The computer input sheet
 Running the program and interpreting...
 Program listing






Group Title: Economic information report - Food & Resource Economics Department - 178
Title: FOLIAGE NBA
CITATION PAGE IMAGE ZOOMABLE PAGE TEXT
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00027285/00001
 Material Information
Title: FOLIAGE NBA a microcomputer program for nurserymen
Series Title: Economic information report
Physical Description: ii, 25 p. : ill. ; 28 cm.
Language: English
Creator: Strain, J. Robert
Publisher: Food & Resource Economics Dept., Cooperative Extension Service, Institute of 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: UF00027285
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 - 001555337
oclc - 22599465
notis - AHG8960

Table of Contents
    Copyright
        Copyright
    Title Page
        Title Page
    Abstract
        Page i
    Foreword
        Page i
    Table of Contents
        Page ii
    List of Figures
        Page ii
    List of Tables
        Page ii
    Background
        Page 1
    The form 13 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
        Page 25
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





AUTHORS)

J. Robert Strain
MLONO


Economic Information


Report


TITLE FOLIAGE NBA:


Food and Resource Economics Department
D Agricultural Experiment Stations
o Center for Rural Development
D Center for Tropical Agriculture
D College of Agriculture
SCooperative Extension Service
a


A MICROCOMPUTER PROGRAM FOR NURSERYMEN


DATE February 1983


- -- --


--- -- --- -- -- --1
---















ABSTRACT


The microcomputer version of Foliage NBA (Nursery Business Analysis) was
adapted from a University of Florida mainframe program. Nursery production
and operating statement data are entered item by item as requested by the com-
puter program. Printed output includes analyses of size of business; rates of
production; labor efficiency; use of space; efficiency in capital use; opera-
ting statement including percent of costs by expense category, costs per
square foot, and cost per dollar of sales; and income summary.


KEY WORDS: Foliage nursery business analysis, cost, return, efficiency.







FOREWORD


Nurserymen, now, can analyze their own businesses with a microcomputer
program adaptation of the original Foliage 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-
ida. This program was the basis for an interactive version developed by Dan
Gunter for access with a computer terminal. It has been available for some
time for access from the University of Florida NERDC (North East Regional Data
Center) and Virginia Tech CMN (Computerized Management Network), and is now
available on the IFAS Computer Network. The interactive version was adapted
for the Apple II+ microcomputer by Francis Ferguson, Jr., Computer Systems An-
alyst, Lake County Extension Service. This Apple program is the basis for the
information presented in this publication.















ABSTRACT


The microcomputer version of Foliage NBA (Nursery Business Analysis) was
adapted from a University of Florida mainframe program. Nursery production
and operating statement data are entered item by item as requested by the com-
puter program. Printed output includes analyses of size of business; rates of
production; labor efficiency; use of space; efficiency in capital use; opera-
ting statement including percent of costs by expense category, costs per
square foot, and cost per dollar of sales; and income summary.


KEY WORDS: Foliage nursery business analysis, cost, return, efficiency.







FOREWORD


Nurserymen, now, can analyze their own businesses with a microcomputer
program adaptation of the original Foliage 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-
ida. This program was the basis for an interactive version developed by Dan
Gunter for access with a computer terminal. It has been available for some
time for access from the University of Florida NERDC (North East Regional Data
Center) and Virginia Tech CMN (Computerized Management Network), and is now
available on the IFAS Computer Network. The interactive version was adapted
for the Apple II+ microcomputer by Francis Ferguson, Jr., Computer Systems An-
alyst, Lake County Extension Service. This Apple program is the basis for the
information presented in this publication.














TABLE OF CONTENTS


ABSTRACT . . . .. .. . .

FOREWORD . . . . . .

LIST OF FIGURES . . . . .

LIST OF TABLES SHOWN IN FIGURE 3 . . ..

BACKGROUND . . . . .

THE FORM 13 WORKSHEET . . . .

THE COMPUTER INPUT SHEET . . . .

RUNNING THE PROGRAM AND INTERPRETING THE RESULTS ..


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* 9 9


APPENDIX: PROGRAM LISTING . . . ..


Number

1

2

3


LIST OF FIGURES



THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS

THE FOLIAGE COMPUTER INPUT SHEET . .

A SAMPLE COMPUTER RUN FOR FOLIAGE NBA . .


LIST OF TABLES SHOWN IN FIGURE 3


SIZE OF BUSINESS 1981 . . . . .

RATES OF PRODUCTION 1981 . . . . .

LABOR EFFICIENCY 1981 . . . . .

THE USE OF SPACE 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 TOTAL BED & BENCH SPACE, 1981 . .

COSTS IN CENTS/SQ FT OF PROPAGATING & FINISHING SPACE, 1981 .

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

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

INCOME SUMMARY 1981 .. .... . . .


Page



i

i i



1

2

2

4


S .. 9 9. .
. 0 0 O

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TABLE OF CONTENTS


ABSTRACT . . . .. .. . .

FOREWORD . . . . . .

LIST OF FIGURES . . . . .

LIST OF TABLES SHOWN IN FIGURE 3 . . ..

BACKGROUND . . . . .

THE FORM 13 WORKSHEET . . . .

THE COMPUTER INPUT SHEET . . . .

RUNNING THE PROGRAM AND INTERPRETING THE RESULTS ..


oooooooo

oooooooooo

oooooooooo

oooooooeoe

oeoooooooo


. O 9 a .


* 9 9


APPENDIX: PROGRAM LISTING . . . ..


Number

1

2

3


LIST OF FIGURES



THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS

THE FOLIAGE COMPUTER INPUT SHEET . .

A SAMPLE COMPUTER RUN FOR FOLIAGE NBA . .


LIST OF TABLES SHOWN IN FIGURE 3


SIZE OF BUSINESS 1981 . . . . .

RATES OF PRODUCTION 1981 . . . . .

LABOR EFFICIENCY 1981 . . . . .

THE USE OF SPACE 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 TOTAL BED & BENCH SPACE, 1981 . .

COSTS IN CENTS/SQ FT OF PROPAGATING & FINISHING SPACE, 1981 .

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

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

INCOME SUMMARY 1981 .. .... . . .


Page



i

i i



1

2

2

4


S .. 9 9. .
. 0 0 O

. .0 .


. .



















TABLE OF CONTENTS


ABSTRACT . . . .. .. . .

FOREWORD . . . . . .

LIST OF FIGURES . . . . .

LIST OF TABLES SHOWN IN FIGURE 3 . . ..

BACKGROUND . . . . .

THE FORM 13 WORKSHEET . . . .

THE COMPUTER INPUT SHEET . . . .

RUNNING THE PROGRAM AND INTERPRETING THE RESULTS ..


oooooooo

oooooooooo

oooooooooo

oooooooeoe

oeoooooooo


. O 9 a .


* 9 9


APPENDIX: PROGRAM LISTING . . . ..


Number

1

2

3


LIST OF FIGURES



THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS

THE FOLIAGE COMPUTER INPUT SHEET . .

A SAMPLE COMPUTER RUN FOR FOLIAGE NBA . .


LIST OF TABLES SHOWN IN FIGURE 3


SIZE OF BUSINESS 1981 . . . . .

RATES OF PRODUCTION 1981 . . . . .

LABOR EFFICIENCY 1981 . . . . .

THE USE OF SPACE 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 TOTAL BED & BENCH SPACE, 1981 . .

COSTS IN CENTS/SQ FT OF PROPAGATING & FINISHING SPACE, 1981 .

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

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

INCOME SUMMARY 1981 .. .... . . .


Page



i

i i



1

2

2

4


S .. 9 9. .
. 0 0 O

. .0 .


. .























FOLIAGE 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 the 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 foliage nursery analysis program. The program works
equally well for foliage plant and potted flowering plant 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 publLshed 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.


11










THE FORM 13 WORKSHEET


The worksheet used to collect data from nurserymen for the Florida Foli-
age Nursery Business Analysis Program (Form 13 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 willing. Doing so automatically supplies their data for inclusion in the
published industry averages. The more nurserymen that do so, the more repre-
sentative and reliable the averages will be for comparison purposes. Follow
the instructions on the form when filling out the Worksheet. The procedure is
illustrated on the Worksheet with industry average data. Blank copies of the
Worksheet are available from your local Extension Ornamental Agent of from the
author in Gainesville.

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 13 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. VACANT BED AND BENCH SPACE. Enter direct from Worksheet Section 3E.
05. PROPAGATING & FINISHING SPACE. This figure is the average of Worksheet
Column 3C "Start of tax year" and "End of tax year" figures. Add the sum
of the "Start" column to the sum of the "End" column'and divide by 2.
06. STOCK PLANT BED & BENCH SPACE. Enter from Worksheet Columns 3D the aver-
age of the "Start" and the "End" columns as was done with propagating and
finishing space.
07. TOTAL SPACE INCL BLDGS, ROADWAYS. Enter from Worksheet Columns 3B the
average of the "Start" and the "End" column as was done above.
08. WORKERS, FULLTIME EQUIVALENT. Enter the sum of Worksheet Lines 7A & 7B.
09. 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.










THE FORM 13 WORKSHEET


The worksheet used to collect data from nurserymen for the Florida Foli-
age Nursery Business Analysis Program (Form 13 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 willing. Doing so automatically supplies their data for inclusion in the
published industry averages. The more nurserymen that do so, the more repre-
sentative and reliable the averages will be for comparison purposes. Follow
the instructions on the form when filling out the Worksheet. The procedure is
illustrated on the Worksheet with industry average data. Blank copies of the
Worksheet are available from your local Extension Ornamental Agent of from the
author in Gainesville.

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 13 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. VACANT BED AND BENCH SPACE. Enter direct from Worksheet Section 3E.
05. PROPAGATING & FINISHING SPACE. This figure is the average of Worksheet
Column 3C "Start of tax year" and "End of tax year" figures. Add the sum
of the "Start" column to the sum of the "End" column'and divide by 2.
06. STOCK PLANT BED & BENCH SPACE. Enter from Worksheet Columns 3D the aver-
age of the "Start" and the "End" columns as was done with propagating and
finishing space.
07. TOTAL SPACE INCL BLDGS, ROADWAYS. Enter from Worksheet Columns 3B the
average of the "Start" and the "End" column as was done above.
08. WORKERS, FULLTIME EQUIVALENT. Enter the sum of Worksheet Lines 7A & 7B.
09. 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.









10. CAPITAL OWNED IN BUILDINGS, WELLS, FENCES. This figure is derived from
data in Worksheet Section 6B as follows: Subtract from "New cost" all
"Accumulated prior depreciation" and half of "Depreciation this year".
Enter this figure. It represents the mid-year level of investment in
buildings, wells fences and the like.
11. CAPITAL OWNED IN MACHINERY, EQUIPMENT. This figure is derived from the
data in Worksheet Section 6A in the same manner described above for capi-
tal owned in buildings, wells and fences. The result, again, is the mid-
year level of investment in machinery and equipment.
12. BEGINNING INVENTORY FOR SUPPLIES. Enter direct from Worksheet Line 4A.
13. ENDING INVENTORY FOR SUPPLIES. Enter direct from Worksheet Line 4A.
14. VALUE OF RENTED BUILDINGS. 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 of buildings
rented.
15. VALUE OF RENTED MACHINERY, EQUIPMENT. As with rented buildings, if no
change has taken place during the year, enter the value shown in Work-
sheet Section 5B. If a change has occurred, enter the average of the be-
ginning and ending values of rented machinery and equipment.
16. VALUE OF RENTED LAND. 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 17 through 36, entries can be made direct from Worksheet Section 8A
through 8T (Expenses).
37. DEPRECIATION: MACHINERY, EQUIPMENT. Enter direct from-Worksheet Section
6A the figure shown as "Depreciation this year".
38. DEPRECIATION: BUILDINGS, WELLS, FENCES. Also enter direct from Worksheet
Section 6B the figure shown as "Depreciation this year".
39. MISCELLANEOUS CASH INCOME. Enter direct from Worksheet Line 2C.
40. 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
from your local Extension Ornamental Agent or from the author. These forms,
though marked for foliage nurseries, along with the Foliage NBA computer pro-
gram, work equally well for flowering plant 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
growing-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 operation. 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: 6-20-80
Form 13

CON F I DENT I AL

WORK SHEET FOR ORNAMENTAL FOLIAGE AND FLOWERING
POTTED 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 worksheet 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 work sheet are thought to be self explanatory. 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 nameCepJTRAL FLORIDA FLIA&._ AVEAAE county STATE
Principal owner Phone( )
Address Zip
Tax year: From JAfTo Deg 1981
Figure 1.--THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS






JRS: 6-20-80
Form 13


SECTION 2. INCOME
A. Value of all plants sold . . . ..
B. Plants purchased for immediate resale . .
C. Miscellaneous income . . . .
2C--Miscellaneous income includes any income other
interest income, rental income, etc.)


. .3 54 2.24
. .$_o45
...$
. .$ 2, 86.80
than from plants (such as


SECTION 3. PRODUCTION AREA
A B
No. or Square feet
letter
of bldg Start of Er
or area tax year tc


f I


/29, S5.,/2


in use

id of
ax year


Sq ft of bed, bench
and rack space in
propagation & pots
Start of End of
tax year tax year




























5.5 7/ .f68


S, -,
E. Of the total average square feet of bed and bench space in use in columns
C & D, how much was vacant between removal and restocking at any average
time?: (._ ,76./ square feet.
3A--Building or area names or numbers should be those commonly used to refer
to the building or area.
3B,C,D--Square feet in use should exclude space used for roads, aisles and
other non-productive uses,
Figure 1.--THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS (Continued)


Sq ft of bed, bench
and rack space in
stock plants
Start of End of
tax year tax year




























/7, 257. 7


II


~






JRS: 6-20-80
Form 13


SECTION 4. INVENTORY
Item Start of tax year End of tax year
A. Value of supplies in inventory. 2 967f2 6.3
B. Wholesale value of plants in invent 24P L4.o, 06 /f2S. 1S'
C. Land owned--original cost ..... 28 55,94 18
(optional)--current market value.
4B--Use 50 percent of wholesale price to value plants that have not reached
salable size.
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

A. Value of land rented 22 176.31
B. Value of machinery & equip rented 0
C. Value of buildings, etc. rented 0


5A--Current
5B--Current
5C--Current


market value of
market value of
market value of


acreage rented for nursery use.
machinery and equipment rented.
buildings, etc, rented..


SECTION 6. DEPRECIATION
Accumulated .
Accumulated Depreciation
Item New cost prior Depeiati
depreciation ths
A. Machinery & equipment f9,'.SS24 4 .~ g 6 ?,698.
C 3 4.4 26 4

B. Buildings, installations /l2,020.0 8 '161.S0 1-.931.2'_
e 6,44S.64 93 3.4A 6


6---f you wish to have the depreciation costs accumulated for you, attach
a copy of your depreciation schedule. Otherwise, complete the above
table.
---If 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.
6B--Include here items such as office equipment, furniture, and all permanent
installations such as wells and fences.
Figure 1.--THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS (Continued)





JRS: 6-20-80
Form 13
SECTION 7. MAN EQUIVALENTS: A tal payroll hours 2080 (52 weeks at)
40 hrs/week=
B. Operator & salaried empl __ (if not included in A) I
SECTION 8. EXPENSES: /I 5S
A. Operators salary or time value . .. . . .. .$ 22.273.40
B. Other salaries, wages and related expense
$_s + __ + __+ __ + =6=$65.14
sal-wages FICA unemp tax workmans ins other


Plants and seeds to grow on . . . .
Growing containers and pots . . . .
Fuel for production heat (fuel oil, natural gas, etc.) .
Peat, sand, soil. etc . . . . .
Fertilizer and lime . . . . .
Pesticides and other chemicals . . . .
Packing boxes and supplies . . . . .
Other production supplies (like stakes, ties, black plastic)
Repairs and maintenance . . . . .
Vehicle and equipment operating costs . . .
Travel and Entertainment . . . . .
Insurance (do not include workmans ins) ... . .
Telephone.'. . .
Tlectriciphone.. .. . .. .. . .
Electricity.........................


S.s 4.641 .92

. .$ 1.311.01
. .$ ( .6'1
S. 3 (SQ.o2
. .$ 4 -1'S2
. .$ 12 ot?7.0
.$ /03900

.s 763.o4
.$ 64., 2
. .$ 4,76.S6
S.$ 2. 72.86
S.$ 4,441.70


Taxes, licenses, bonds (do not include unemp or "payroll" taxes)$ 2 22S.20
Advertising . . . . . .....$ .203 ~0
Rent (land or buildings) . . .. .. .. .. .$ I 96.4
Other cash expense items (itemize below and on back of page) .$ t,9 &.


8A--Actual salary paid to operator. If no salary is paid, estimate a value for
his time.
8B--Include office salaries and causal labor. In "other", include employer
portion of group insurance plans, etc.
8C--Do not include cost of plants for immediate resale. Report them in section 2B.
8K--Repairs and manitenance for machinery, equipment, buildings, etc.
8L--Includes gas, oil, equipment rental, etc.
8T--Any cash expense not listed previously.. Itemize here and on back of page.
Figure 1.--THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS (Continued)















Date 1_81
Nursery Business Analysis For:

Cg -rjAi L FPiftQA FkIAer Avr&


JRS:Form 13.222
08-22-81
FOLIAGE


I Faflaae c6mautar Ifnnul d1c.t


1 Value of own plants sold .
2 Beginning plant inventory .
3 Ending plant inventory .
4 Vacant bed & bench space.
5 Propagating & finishing space.
6 Stock plant bed & bench space


S 63_.i.4 25 Packing boxes & supplies .


S. $s_4_
. .. Sl sSjSS
S.sq ft_,7Sa
. .sq ft Sj
S. sq ft _L2 3J__


7 Total space incl bldgs, roadways. .sq ft _/ 5...2
8 Workers, fulltime equivalent number ___ I.
9 Capital owned in buildings, wells, fences $ _, 3.
10 Capital owned in machinery, equipment $_2 3 4_I
11 Capital owned in land ... $_
12 Beginning inventory for supplies.. $S _4_ j

13 Ending inventory for supplies. .$ ? 3
14 Value of rented buildings . $___
15 Value of rented machinery, equipment $___ j__


16 Value of rented land. .
17 Operator's salary or time valt
18 Other wages & salaries .

19 Plants & seeds . .
20 Pots & growing containers .
21 Fuel oil for production heat
22 Peat, soil, sand, etc .
23 Fertilizer, lime . .
24 Pesticides, chemicals .


. .s $ s .
ue .$_2 ,
. $s.1s 4


. .. s_. $_ 4

$ _gI f^so

.... $_ 4SI,_

. ... s. $,4L_5


Other production supplies . .
Repairs & maintenance . .
Vehicle & equipment operating costs
Travel, trade shows, entertainment .
Insurance . . .

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


$-I24SV I






$ 6
$___L4A
S-X22S^



$_2I4S36


$-^^1&3

%-_$ _15-
$_li9W~
$ Z9L8
%_286.0


Depreciation: machinery & equipment
Depreciation: buildings, wells, fences
Miscellaneous income . .
Interest rate used . .


-'-


Figure 2.--THE FOLIAGE COMPUTER INPUT SHEET






















YOUR NAME IS ? BOB
TODAY'S DATE IS (MM/DD/YR):
THE NAME OF THE NURSERY IS

0. DATA IS FOR THE YEAR .


02/22/83
CENTRAL FLORIDA FOLIAGE AVG

. $?1981


VALUE OF OWN PLANTS SOLD . . .
BEGINNING PLANT INVENTORY . . .
ENDING PLANT INVENTORY . . .

BED & BENCH SPACE VACANT (ANNUAL AVERAGE). .
BED & BENCH SPACE FOR PROPAGATING & FINISHING.
BED & BENCH SPACE FOR STOCK PLANTS .. ...
TOTAL NURSERY AREA INCL BLDGS, ROADS, PARKING.


8. PERSONS EMPLOYED DURING THE YEAR AVERAGE NUMBER 11.58


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


93863.46
26353.40
28594.18
24967.62
25976.37
0

25509.18

22773.40
96553.14

48647.92
25214.37
18311.07
8159.51
3159.02
4419.52
12027.60
5739


.. $ 10245.77
.. $ 5763.04

. 964.52
.. $ 4766.86
.. $ 2972.86
. 4441.70
.. $ 2225.20
. .. $ 1203.80
.. $ 1596.64
.....$ 8968.98

.. $ 6698.69
.. $ 12931.27
$ 269.8
. ... 63802.65


40. PLANNED RATE OF RETURN ON INVESTMENT ..... 15



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


345262.24
94964.06
125175.56

4576.91
55715.68
17257.75
129585.12


.SQ FT
.SQ FT
.SQ FT
.SQ FT





11







---------------------------------(CUT-OR-FOLD)
DATA ENTERED BY BOB 02/22/83

FOLIAGE NURSERY BUSINESS ANALYSIS FOR CENTRAL FLORIDA FOLIAGE AVG
StatataXtXXttXtXatXXtttXXtattatXXaXsX*t**t****tat***t******t*****atatat*******

TABLE l.--SIZE OF BUSINESS 1981


$ 345,262.24 VALUE OF OWN PLANTS SOLD
$ 375,473.74 SALES ADJUSTED FOR PLANT INVENTORY CHANGE

55,715.7 SQ FT OF BED & BENCH SPACE FOR PROPAGATING & FINISHING
17,257.8 SQ FT OF BED & BENCH SPACE FOR STOCK,PLANTS

72,973.4 TOTAL SQ FT OF BED & BENCH SPACE

129,585.1 SQ FT OF TOTAL NURSERY AREA INCL BUILDINGS, ROADS, PARKING
3.0 ACRE EQUIVALENT OF TOTAL NURSERY AREA

11.58 AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE YEAR

CAPITAL OWNED IN---
$ 110,069.81 GROWING PLANTS
$ 93,863.46 BUILDINGS, FENCES, WELLS, ETC.
$ 26,353.40 MACHINERY & EQUIPMENT
$ 28,594.18 LAND
$ 25,472.00 SUPPLY INVENTORY

$ 284,352.85 TOTAL OWNED CAPITAL

CAPITAL MANAGED IN---
$ 110,069.81 GROWING PLANTS
$ 93,863.46 BUILDINGS, FENCES, WELLS, ETC.
$ 26,353.40 MACHINERY & EQUIPMENT
$ 54,103.36 LAND
$ 25,472.00 SUPPLY INVENTORY

$ 309,862..03 TOTAL MANAGED CAPITAL
----------------------------------------------------------------------------------------

TABLE 2.--RATES OF PRODUCTION 1981


$ 4.73 VALUE OF OWN PLANTS SOLD/SQ FT OF TOTAL BED & BENCH SPACE
$ 5.15 SALES/SO FT ADJUSTED FOR PLANT INVENTORY CHANGE

s 6.20 VALUE OF OWN PLANTS SOLD/SQ FT OF PROPAGATING & FINISHING SPACE
$ 6.74 SALES/SO FT OF P & F SPACE ADJUSTED FOR PLANT INVENTORY CHANGE

$ 116,059.80 VALUE OF OWN PLANTS SOLD/ACRE OF TOTAL NURSERY AREA
$ 126,215.39 SALES/ACRE ADJUSTED FOR INVENTORY CHANGE
----------------------------------------------------------------------------------------

TABLE 3.--LABOR EFFICIENCY 1981


$ 29,815.39 VALUE OF OWN PLANTS SOLD PER PERSON
$ 32,424.33 SALES/PERSON ADJUSTED FOR PLANT INVENTORY CHANGE

6,301.7 SQ FT OF TOTAL BED & BENCH SPACE PER PERSON
4,811.4 SQ FT OF PROPAGATING & FINISHING SPACE PER PERSON

11,190.4 SQ FT OF TOTAL.SPACE PER PERSON (INCL BLDGS, ROADS, PARKING)


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














--R-FILD)-------------------------------


TABLE 4.--THE USE OF SPACE


1981


=0-Pl= = ==---=--- -===-==--~======== =


INVENTORY SOLD ANNUALLY

BED & BENCH SPACE VACANT ON THE AVERAGE
BENCH SPACE VACANT ON THE AVERAGE

TOTAL NURSERY AREA INCLUDING BUILDINGS, ROADS, PARKING

FT OF BED & BENCH SPACE
NURSERY AREA INCLUDING BUILDINGS, ROADS, PARKING

BED & BENCH SPACE FOR PROPAGATING & FINISHING
BENCH SPACE FOR PROPAGATING & FINISHING

BED & BENCH SPACE FOR STOCK PLANTS
BENCH SPACE FOR STOCK PLANTS


TABLE 5---------------------------------EFFICIENCY IN CAPITAL USE 1981
TABLE 5.--EFFICIENCY IN CAPITAL USE 1981
-=~rP=-l-------------------------------


121 % OWNED CAPITAL TURNOVER ANNUALLY


111 .MANAGED CAPITAL TURNOVER ANNI

24,555.51 CAPITAL OWNED PER PERSON
26,758.38 CAPITAL MANAGED PER PERSON

95,585.13 CAPITAL OWNED PER ACRE
104,160.03 CAPITAL MANAGED PER ACRE

MANAGED CAPITAL PER PERSON IN---
9,505.16 GROWING PLANTS
8,105.65 BUILDINGS, FENCES, WELLS, ET
2,275.77 MACHINERY & EQUIPMENT
4,672.14 LAND

MANAGED CAPITAL PER ACRE IN---
36,999.93 GROWING PLANTS
31,552.17 BUILDINGS, FENCES, WELLS, ET
8,858.69 MACHINERY & EQUIPMENT
18,186.83 LAND

DISTRIBUTION OF MANAGED CAPITAL---
35.52% IN GROWING PLANTS
30.29% IN BUILDINGS, FENCES, WELLS,
8.50% IN MACHINERY & EQUIPMENT
17.46% IN LAND
8.22% IN SUPPLY INVENTORY

100.00% TOTAL


C.


C.





ETC.


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


314 %

4,57.7
6.3%

129,585

72,973
56.3%

55,716
76.4%

17,258
23.6%


OF PLANT

SQ FT OF
OF BED &

SQ FT OF

TOTAL SQ
OF TOTAL

SQ FT OF
OF BED &

SQ FT OF
OF BED &


---------- ----------------~------- (C


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


UALY





























TABLE
TABLE
TABLE
TABLE
TABLE
TABLE


13















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







6.--DOLLAR COSTS BY EXPENSE CATEGORY, 1981
7.--PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981
8.--COSTS IN CENTS/SO FT OF TOTAL BED & BENCH SPACE, 19.81
9.--COSTS IN CENTS/SQ FT OF PROPAGATING & FINISHING SPACE, 1981
10.--COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981
11.--COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE). 1981


TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 TABLE 11 ITEM

$ % &/SQ FT s/SQ FT 3/$ 3/$

$ 22,773.40 6.50% 31.21 40.87 6.07 6.60 OPERATOR'S SALARY
S 96,553.14 27.55% 132.31 173.30 25.72 27.97 OTHER WAGES

$ 48,647.92 13.88% 66.67 87.31 12.96 14.09 PLANTS & SEEDS
$ 25,214.37' 7.20%. 34.55 45.26 6.72 7.30 CONTAINERS
$ 18,311.07 5.23% 25.09 32.87 4.88 5.30 FUEL FOR HEAT
s 8,159.51 2.33% 11.18 14.64 2.17 2.36 PEAT 1& SOIL
$ 3,159.02 0.90% 4.33 5.67 0.84 0.91 FERTILIZER & LIME
$ 4,419.52 1.26% 6.06 7.93 1.18 1.28 PESTICIDES
$ 12,027.60 3.43% 16.48 21.59 3.20 3.48 SHIPPING SUPPLIES
$ 5,739.00 1.64% 7.86 10.30 1.53 1.66 OTHER PROD SUP

S 10,245.77 2.92% 14.04 18.39 2.73 2.97 FACILITY REPAIRS
$ 5,763.04 1.64% 7.90 10.34 1.53 1.67 EQUIPMENT OPERATION

S 964.52 0.28% 1.32 1.73 0.26 0.28 TRAVEL
5 4,766.86 1.36% 6.53 8.56 1.27 1.38 INSURANCE
s 2,972.86 0.85% 4.07 5.34 0.79 0.86 TELEPHONE
5 4,441.70 1.27% 6.09 7.97 1.18 1.29 ELECTRICITY
S 2,225.20 0.63% 3.05 3.99 0.59 0.64 TAXES & LICENSES
T 1,203.80 0.34% 1.65 2.16 0.32 0.35 ADVERTISING
B 1,596.64 0.46% 2.19 2.87 0.43 0.46 RENT-LAND/BLDGS
S 8,968.98 2.56% 12.29 16.10 2.39 2.60 OTHER CASH COSTS

s 288,153.92 82.23% 394.88 517.19 76.74 83.46 TOTAL CASH COSTS

$ 6,698.69 1.91% 9.18 12.02 1.78 1.94 DEPN-MACH/EQUIP
S 12,931.27 3.69% 17.72 23.21 3.44 3.75 DEPN-BLDGS/ETC
S 0.00 0.00% 0.00 0.00 0.00 0.00 SUP INVENTORY DEC
s 42,652.93 12.17% 58.45 76.55 11.36 12.35 INT ON CAP 3 15%

$ 62,282.89 17.77% 85.35 111.79 16.59 18.04 TOTAL NON-CASH

S350,436.81 100.00% 480.23 628.97 93.33 101.50 TOTAL ALL COSTS



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


--------


--









S14


--------------------------- ---CUT-ORFOLD)


TABLE 12.--INCOME SUMMARY


1981


$ 345,262.24
$ 30,211.50
$ 1,008.75
$ 2,869.80

$ 379,352.29

$( 265,380.52)
$( 19,629.96)

$( 285,010.48)

$ 94,341.81

$( 22,773.40)

3 71,568.41
25.17%


VALUE OF OWN PLANTS SOLD
CHANGE IN PLANT INVENTORY
INCREASE IN SUPPLY INVENTORY
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


FOLIAGE NURSERY BUSINESS ANALYSIS (VERSION 3.35., WAS DEVELOPED B8 IFA-Hb
FOOD & RESOURCE ECONOMICS DEPT, UNIV OF FLORIDA, GAINESVILLE. AND DAFPTED
FOR APPLE II+ BY FRANCIS FERGUSON JR., LAKE CO EXTENSION SERVICE. TAVARES.
FOR FLORIDA NURSERY BUSINESS ANALYSIS INFO, CALL BOB STRAIN ()04) 0'2-18I :


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


I~:~==--I==EI=P=====--====PPIX--I=-=--rl


---------------------------------------------------------~---





JRS:02-26-83


15



























APPENDIX




PROGRAM LISTING





JRS:03-07-83


LIST


REM ---( FILE NAME IS 'FOLIAGE NBA' )---
REM ---( SOURCE: IFAS, FOOD & RESOURCE ECONOMICS DEPT, UNIV OF FL(
REM ---( APPLESOFT BASIC FOR APPLE II+ W/DOS 3.3 )---
REM ---( FOR OUTPUT TO A PRINTER )---
CLEAR : HOME
PRINT "t*******************St ***Xt*******tX "
PRINT "t";: INVERSE : PRINT FOLIAGE NURSERY BUSINESS ANALYSIS
PRINT "*"
PRINT "*";: INVERSE : PRINT (VERSION ";
PRINT "3.35";
PRINT ";: NORMAL : PRINT "*"
PRINT "t";: INVERSE : PRINT ----->(C) COPYRIGHT<-----
PRINT "*"
PRINT "* UNIVERSITY OF FLORIDA *"
PRINT "* INSTITUTE OF FOOD AND AGRICULTURAL $"
PRINT "* SCIENCES *"
PRINT REVISION DATE: ";
PRINT "02/20/83";
PRINT t"
PRINT "*";: HTAB (39): PRINT "t"


PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT


" THE FOOD & RESOURCE ECONOMICS DEPT. *"
"* PROGRAM BY DAN GUNTER WAS MODIFIED K"
"* FOR APPLE II+ IN COOPERATION WITH $"
"* THE GOVERNOR'S ENERGY OFFICE *"
"* BY FRANCIS FERGUSON JR., PROGRAMMER t"
"* LAKE COUNTY AGRICULTURAL EXTENSION *"
"* SERVICE, TAVARES. FLORIDA *"
" (904) 343-4101 *"


ORIDA )---




";: NORMAL




";: NORMAL


65 PRINT "*";: HTAB (39): PRINT "*"
70 PRINT "*";: INVERSE : PRINT FOR FURTHER INFORMATION, CALL ";: NORMAL
: PRINT "t"
75 PRINT "";: INVERSE : PRINT BOB STRAIN, EXTENSION ECONOMIST, UF ";: NORMAL
: PRINT "*"
80 PRINT "*";: INVERSE : PRINT (904) 392-1881 ";: NORMAL
: PRINT "*"
90 PRINT "t****t* ***l****t****tt******* ***S ***"
95 PRINT : GOSUB 220: GOSUB 600: GOSUB 220: GOSUB 210
100 REM ---( DIM STATEMENTS, DATA )---
110 CLEAR : HOME :D$ = CHR$ (4)
115 REM ---( C=INPUTS,CB=% COSTS,CC,CD=@/SQ FT,CE&CF=:i/$ TN$SL$,R$=LABELS )--
120 DIM C(40>,CB(24),CC(24),CD(24),CE(24) CF(24),TN$(23).Ls(40),R$ ( 13)
130 :: FOR I = 1 TO 23: READ TN$(I): NEXT
140 GOTO 1000
160 REM ---( DATA )--
165 DATA OPERATOR'S SALARY,OTHER WAGES,PLANTS & SEEDS.CONTAINERS,FUEL FOR HEAT
170 DATA PEAT & SOIL,FERTILIZER & LIME.PESTICIDES,SHIPPING SUPPLIES,OTHER PROD
SUP
175 DATA FACILITY REPAIRS,EQUIPMENT OPERATION,TRAVEL,INSURANCE,TELEPHONE,ELECTR
CITY
180 DATA TAXES & LICENSESADVERTISING,RENT-LAND/BLDGS.OTHER CASH COSTS
185 DATA DEPN-MACH/EQUIPDEPN-BLDGS/ETC.SUP INVENTORY DEC
210 REM ---( PRINTER ON? )---
215 HOME : VTAB 12: HTAB 10: PRINT "IS THE PRINTER ON ?"
220 REM ---( CONTINUE? )---
225 VTAB (24): PRINT "ENTER ANY CHARACTER TO CONTINUE ";: GET Z$: RETURN









JRS:03-07-83


REM ---( WORKING )---
PRINT D$;"PR#0": HOME : VTAB (12): INVERSE : PRINT "
SI ": NORMAL : GOTO 3000
REM ---( NO DECIMAL! )---
PRINT D$;"PR#0": INVERSE : PRINT "PERCENTAGE IS ENTERED
NORMAL : FOR PAUSE = 1 TO 200: NEXT PAUSE: PRINT
PRINT D$;"PR#1": PRINT L$(40);: INPUT C(40): RETURN
REM ---( 80 CHARACTER LINES )---
FOR I = 1 TO 79: PRINT "-";: NEXT : PRINT "-": RETURN
FOR I = 1 TO 79: PRINT "=";: NEXT : PRINT "=": RETURN
FOR I = 1 TO 79: PRINT ":";: NEXT : PRINT ":": RETURN
FOR I = 1 TO 79: PRINT "*";: NEXT : PRINT "*": RETURN
PRINT ------------ ---


* WORKING


WITHOUT A DECIMAL"







------": RETURN


289 PRINT "------ ----------(CUT-OR-FOLD) ------------
----------": 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 Y$ = "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$;"PR#0": HTAB 10: INPUT "THE CORRECTION IS ";A,B
340 IF A = 0 AND B = 0 THEN 230
345 LET J = A:C(J) = B: IF C(40) < I THEN GOSUB 240: GOTO 335
350 PRINT DS;"PR#1": PRINT LS(J);
370 PRINT C(J)
375 GOTO 335
390 HTAB (8): PRINT "(ENTER";: INVERSE : PRINT Y ";: NORMAL : PRINT "FOR.YES,
";: INVERSE : PRINT N ";: NORMAL : PRINT "FOR NO) ";: RETURN
500 REM ---( PROGRAM ENDING ROUTINE )--
505 PRINT D$;"PR#0": PRINT : PRINT
510 PRINT WOULD YOU LIKE TO CHANGE ANY ABOVE DATA"
515 PRINT AND RERUN THE PROGRAM ???": PRINT
520 GOSUB 390
525 GET Y$: PRINT : IF Y$ = "Y" THEN C(C39) = X1:C(40) = 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


FOR I
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
FOR I


= 1 TO 38: PRINT ";: NEXT : PRINT "
THIS PROGRAM (FOLIAGE NBA) ANALYZES
"FOLIAGE NURSERY PRODUCTION & FINANCIAL"
RECORDS FOR INDICATORS OF NURSERY
" PERFORMANCE. THE RESULTING MEASURES
OF PROFIT AND PHYSICAL PERFORMANCE
CAN BE COMPARED WITH NURSERY PER-
" FORMANCE IN PREVIOUS YEARS, OR WITH
" THE PERFORMANCE OF SIMILAR NURSERIES
IN PUBLISHED AVERAGES
= 1 TO 38: PRINT ";: NEXT : PRINT


695 NORMAL : RETURN


230
235

240
241
242
243
280
281
282
283
285
288





18 JRS:03-07-83












700 REM ---( HEADER )--
705 PRINT D$;"PR#1": PRINT : PRINT
710 GOSUB 283
715 PRINT ": FOLIAGE NURSERY BUSINESS ANALYSIS (VERSION 3.35), WAS DEVELOPED
BY IFAS, :"
720 PRINT ": FOOD & RESOURCE ECONOMICS DEPT, UNIV OF FLORIDA, GAINESVILLE, AN
D ADAPTED :"
725 PRINT ": FOR APPLE II+ BY FRANCIS FERGUSON JR., LAKE CO EXTENSION SERVICE
; TAVARES
730 PRINT ": FOR FLORIDA NURSERY BUSINESS ANALYSIS INFO, CALL BOB STRAIN (904)
392-1881 :"
735 GOSUB 283
795 PRINT : PRINT : RETURN
800 REM ---( NO DECIMALS )--
201 PRINT "S ";: GOTO 803
802 PRINT "$(";
803 X = INT (X + .5):X$ = STR$ (X)
807 IF X > 1000 THEN Y$ = LEFTS (XS, LEN (X$) 3):X$ = "," + RIGHT$ (X$,3):
GOSUB 850
808 Z = LEN (Xs)
809 HTAB 12 Z: PRINT X$;: RETURN
010 REM ---( ONE DECIMAL )---
911 PRINT "$ ";: GOTO 813
812 PRINT "$(";
813 X = INT ((X + .05) 10) / 10:X$ = STR$ (X): IF INT (X) = X THEN X$ = X$
+ ".0"
814 IF LEFTS (XS,1) = "." THEN X$ = "0" + X$
915 IF MID$ (X$, LEN (X$) 1,1) = "." THEN 817
816 X$ = X$ + "0": GOTO 815
817 IF X. > 1000 THEN Y$ = LEFT$ (X$, LEN (X$) 5).:X = ",".+ RIGHTS (X$,5):
GOSUB 850
818 Z = LEN (XS): IF Z < 3 THEN Z = 3
319 HTAB 14 Z: PRINT X$;: RETURN
820 REM ---( TWO DECIMALS )---
821 PRINT "$ ";: GOTO 823
822 PRINT "S(";
823 X = INT ((X + .005) 100) / 100:X$-=- STR$ (X): IF INT (X) = X THEN X$ =
X5 + ".00"
824 IF LEFTS (X$,1) = "." THEN XS = "0" + X$
825 IF MID$ (X$, LEN (X$) 2,1) = "." THEN 827
926 X$ = X$ + "": GOTO 825
327 IF X > 1000 THEN Y$ = LEFT$ (X$, LEN (X$) 6):X$ = "," + RIGHTS (X$,6):
GOSUB 850
828 Z = LEN (X$): IF Z < 4 THEN Z = 4
829 HTAB 15 Z: PRINT X$;: RETURN
850 REM ---( )---
851 IF LEN (Ys) < 4 THEN X$ = YS + X$: RETURN
952 X$ = "," + RIGHTS (Y$,3) + X$:Y$ = LEFT$ (Y$, LEN (Y) 3): GOTO 851
853 RETURN
8s0 REM ---( SPECIAL VARIATION )---
8a3 X = INT ((X + .005) 100) /" 100:X$ = STR$ (X): IF INT (X) = X THEN Xs =
v 5 + ".()0"
864 IF LEFTS (X$,1) = ." THEN XS = "0" + X$
365 IF MID$ (XS, LEN (X$) 2,1) = "." THEN 867
866 X$ = X$ + "O": GOTO 865
Se7 IF X :: 1000 THEN Y$ = LEFT$ (X.$ LEN (XS) 6):X$ = "." + RIGHTS (X$,6):
GOSUB 850
868 1 = LEN (X$): IF Z < 4 THEN Z = 4
869 RETURN







JRS:03-07-83


999 REM -----
1000 L$(O) = 0. 1
1010 L$(1) = 1.
1020 L$'2) = 2.
1030 L$(3) = 3.
1040 L$(4) = 4.
1050 L$(5) = 5.
1060 L$(6) = 6.
1070 L$(7) = 7.
1080 L$(S) = 8.
10?0 L$(9) = 9.
1100 L$(10) = "10.
1110 L$(11) = "11.
1120 L$(12) = "12.
1130 L$(13) = "13.
1140 L$(14) = "14.
1150 L$(15) = "15.
1160 L$(16) = "16.
1170 L$(17) = "17.
1180 L$(18) = "18.
1190 L$(19) = "19.
1200 L$(20) = "20.
1210 L$(21) = "21.
1220 L$(22) = "22.
1230 L$(23) = "23.
1240 L$(24) = "24.
1250 L$(25) = "25.
1260 L$(26) = "26.
1270 L$(27) = "27'.
1280 LS(28) = "28.
1290 L$(29) = "29.
1300 L.(30) = "30.
1310 L$(31) = "31.
1320 L$(32) = "32.
1330 L$(33) = "33.
1340 L$(34) = "34.
1350 L$(35) = "35.
1360 L$(36) = "36.
1370 L$(37) = "37.
1380 L$(38) = "38.
1390 L$(39) = "39.
1400 L$(40) = "40.
2000 REM---------
2010 HOME
2020 PRINT DS;"PR#
2021 PRINT D$;"PR#
2030 PRINT
2040 INPUT "YOUR N
2050 INPUT "TODAY'
2060 INPUT "THE NA
2070 PRINT
2080 :: FOR J = 0 T


2090
2100
2110
2120
2130
2140
2150
2160
2170
2180
2190
2200


IF J = 1 THEN
IF J = 4 THEN
IF J = 8 THEN
IF J = 9 THEN
IF J = 17 THEN
IF J = 19 THEN
IF J = 27 THEN
IF J = 29 THEN
IF J = 37 THEN
PRINT L$(J);
INPUT ";C(J)
NEXT J


DAT
VAL
BEG
END
BED
BED
BED
TUT
PER
CAP
CA


---------------( LABELS )------------------------------
A IS FOR THE YEAR ... "
UE OF OWN PLANTS SOLD . . .. "
INNING PLANT INVENTORY. . . . ."
ING PLANT INVENTORY ............. "
& BENCH SPACE VACANT (ANNUAL AVERAGE). .SQ FT
& BENCH SPACE FUR PROPAGATING & FINISHING. .SQ FT "
& BENCH SPACE FOR STOCK PLANTS .... .SQ FT "
AL NURSERY AREA INCL BLDGS, ROADS, PARKING. .SQ FT "
SONS EMPLOYED DURING THE YEAR AVERAGE NUMBER "
ITAL OWNED IN BLDGS, FENCES, WELLS, ETC .... "
PITAL OWNED IN MACHINERY & EQUIPMENT ...... "


CAPITAL OWNED IN LAND . . .
BEGINNING INVENTORY FOR SUPPLIES . .
ENDING INVENTORY FOR SUPPLIES . .
VALUE OF RENTED BUILDINGS . . .
VALUE OF RENTED MACHINERY & EQUIPMENT .
VALUE OF RENTED LAND . . .
OPERATOR'S SALARY OR TIME VALUE . .
OTHER WAGES & SALARIES . . .
PLANTS & SEEDS TO GROW ON . . .
POTS & GROWING CONTAINERS . . .
FUEL FOR PRODUCTION HEAT . . .
PEAT, SOIL, SAND, SHAVINGS, ETC . .
FERTILIZERS & LIME . . .
PESTICIDES & CHEMICALS . . .
SHIPPING BOXES & SUPPLIES . . .
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. .. . .. .
DEPRECIATION: MACHINERY & EQUIPMENT. .
DEPRECIATION: BUILDINGS, FENCES, WELLS. ETC.
MISCELLANEOUS CASH INCOME . . .
PLANNED RATE OF RETURN ON INVESTMENT .
-----------------( DATA ENTRY )-------------





lAME IS ? ";NM$
S DATE IS (MM/DD/YR): ";DT$
IME OF THE NURSERY IS ";NAME$

O 40


PRINT
PRINT
PRINT
PRINT
HTAB 18: PRINT "-----WAGES & SALARIES----"'
HTAB 17: PRINT "-----PRODUCTION SUPPLIES-----"
HTAB 15: PRINT "-----OTHER PRODUCTION EXPENSE----"
HTAB 14: PRINT "----ADMINISTRATIVE & OVERHEAD-----"
HTAB 19: PRINT "-----REMAINING INPUTS-----"


. $"

. .% "









JRS:03-07-83


2210 IF C(40) < 1 THEN GOSUB 240: GOTO 2210
2220 PRINT : GOSUB 300: GOTO 230
3000 REM --------------------------( COMPUTATION )-------------------------
3010 LET AA = C(1) + C(3) C(2): REM ---( SALES W/INV ADJ )---
3020 LET AB = C(5) + C(6): REM ---( TOT B-B SO FT )---
3030 LET AC = C(7) / 43560: REM ---( SO FT TO ACRES )---
3040 LET AD = (C(2) + C(3)) / 2: REM ---( AVG PLANT INV )---
3050 LET AE = (C(12) + C(13)) / 2: REM ---( AVG SUPPLY INV )--
3060 LET AF = AD + C(9) + C(10) + C(11) + AE: REM ---( OWNED S )--
307Z LET AG = C(9) + C(14): REM ---( TOT BLDGS )---
3080 LET AH = C(10) + C(15): REM ---( TOT MACH )---
3090 LET AI = C(11) + C(16): REM ---( TOT LAND )---
3100 LET AJ = AD + AG + AH + AI + AE: REM ---( MANAGED S )---
3110 LET AK = C(1) / AB: REM ---( $/B-B SQ FT )---
3120 LET AL = AA / AB: REM ---( ADJ $/B-B SO FT )---
3130 LET AM = C(1) / C(5): REM ---( S/P-F SQ FT )---
3140 LET AN = AA / C(5): REM ---( ADJ $/P-F SO FT )---
3150 LET AO = C(1) /. AC: REM ---( SALES/ACRE )---
3160 LET AP = AA / AC: REM ---( ADJ S/ACRE )---
3170 LET AQ = C(1) / C(8):.REM ---( SALES/PERSON )---
3180 LET AR = AA / C(8): REM ---( ADJ S/PERSON )---
3190 LET AS = AB / C(8): REM ---( B-B SQ FT/PERSON )---
3200 LET TA = C(5) / C(8): REM ---( P-F SQ FT/PERSON )---
3210 LET AU = C(7) / C(8): REM ---( ALL SQ FT/PERSON )---
3220 LET AV = C(1) / AD 100: REH ---( INV TURNOVER )---
3230 LET AW = C(4) / AB 100: REM ---( % VACANT )---
3240 LET AX = AB / C(7) 100: REM ---( % B-B SQ FT )---
3250 LET AY = C(5) / AB 100: REM ---( % P-F SQ FT )---
3260 LET AZ = C(6) / AB 100: REM ---( % STOCK S0 FT )---


REM
*LET
SLET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET
LET

::::
: FOF
: LEI
: LEI
:LEI
: LEI
: LEI
: NEX


BI
B!
BE
B(
Bi
BC


B1
Bt
Bf
Bt
B(
Bl
8(
Bf

B!
B'


C(1)
C(1)
AF /
AJ /
AF /
AJ /
AD /
AG /
AH /
AI /
AD /
AG /
AH /
AI /
AD /
AG /
AH /
AI /
AE /
BO +


/ AF *'100: REM ---( OWNED $ TURNOVER )--
/ AJ 100: REM ---( MANAGED-$ TURNOVER )---
C(9): REM ---( OWNED S/PERSON )---
C(8): REM ---( MANAGED S/PERSON )---
AC: REM ---( OWNED $/ACRE )---
AC: REM ---( MANAGED $/ACRE )---
C(S): REM ---( PLANT $/PERSON )---
C(S): REM ---( BLDG $/PERSON )--
C(8): REM ---( MACH $/PERSON )---
C(8): REM ---( LAND S/PERSON )---
AC: REM ---( PLANT S/ACRE )--
AC: REM ---( BLDG $/ACRE )---
AC: REM ---( MACH $/ACRE )---
AC: REM ---( LAND $/ACRE )---
AJ 100: REM ---( % IN PLANTS )--
AJ 100: REM ---( IN BLDGS )--
AJ 100: REM ---( IN MACH )--
AJ 100: REM ---( IN LAND )--
AJ 100: REM ---( IN SUPPLIES )---
BP + BO + BR + BS:'REM ---( TOTAL )---


X1 = C(39):X2 = C(40)
C(39) = C(12) C(13): IF C(39) < 0 THEN C(t3) = 0: REM i SUPFPLr [NV
C(40) = AF X2 / 100: REM ---(*CALC R.O.I. )---
LET Fl = 0:F2 = 0:F3 = 0:F4 = 0:F5 = O:F6 = 0
FOR I = 1 TO 24:F1 = Fl + C(16 + I): NEXT : REM ---( GRAND TOTALS '--
I = 1 TO 24: REM ---( TABLES 6-11 )---
CB(I) = C(16 + I) / Fl 100: REM ---( : COSTS ---
CC(I) = C(16 + I) / AB 100: REM ---( ;9B-B SQ FT i---
CD(I) = C(16 + I) / C(5) 100: REM ---( @/P-F SO FT )--
SCE(I) = C(16 + I) / AA 100: REM ---( CENTS/ADJ $ )---
CF(I) = C(16 + I) / C(1) 100: REM ---( CENTS/$ SOLD )---
(T


3265
3270
3280
3290
3300
3310
3320
333'0
334k,
33510
3360
3370
3380
3390
3400
3410
3420
3430
3440
3450
3460
3470
3480
3490
3500
3510
3520
3530
:540
3550
3560
3570
3580






JRS:03-07-83


LET D1 = 0:D2 = 0:D3
FOR I = 1 TO 20: REM
LET D1 = D1 + C(16 +
LET D2 = D2.+ CB(I):
LET D3 = D3 + CC(I):
LET D4 = D4 + CD(I):
LET D5 = D5 + CE(I):
LET D6 = D6 + CF(I):
NEXT


= 0:D4 = 0:D5 = 0:D6 = 0
---( CASH SUBTOT )---
I): REM ---( COSTS )---
REM ---( % COSTS )---
REM ---( @/B-B SQ FT )---
REM ---( S/P-F SQ FT )---
REM ---( CENTS/ADJ $ )---
REM ---( CENTS/$ SOLD )---


3680 ::: LET El = 0:E2 = 0:E3 = 0:E4 = 0:E5 = 0:E6 = 0
3690 ::: FOR I = 1 TO 4: REM ---( NON-CASH SUBTOT )--
3700 ::: LET El = El + C(36 + I): REM ---( $ COSTS )---
3710 ::: LET E2 = E2 + CB(20 + I): REM ---( % COSTS )---
3720 ::: LET E3 = E3 + CC(20 + I): REM ---( D/P-F SQ FT )---
3730 ::: LET E4 = E4 + CD(20 + I): REM ---( @/B-B SQ FT )---
3740 ::: LET E5 = E5 + CE(20 + I): REM ---( CENTS/ADJ $ )---
3750 ::: LET E6 = E6 + CF(20 + I): REM ---( CENTS/s SOLD )--
3760 ::: NEXT
3780 :::: FOR I = 1 TO 24: REM ---( TOT ALL COSTS )---
3800 :::: LET F2 = F2 + CB(I): REM ---( % COSTS )---
3810 :::: LET F3 = F3 + CC(I): REM ---( @/B-B SQ FT )---
3820 :::: LET F4 = F4 + CD(I): REM ---( S/P-F SQ FT )---
3830 :::: LET F5 = F5'+ CE(I): REM ---( CENTS/ADJ $ )---
3840 :::: LET F6 = F6 + CF(I): REM ---( CENTS/$ SOLD )---
3850 :::: NEXT
3870 LET 61 = C(3) C(2): REM ---( PLANT INV CHANGE )---
3880 LET G2 = C(13) C(12): REM ---( SUPPLY INV INCREASE )--
3890 IF G2 o 0 THEN LET 62 = 0
3900 LET 3 =.C(1) + l1 + G2.+ X1: REM ---( TOTAL GAIN )---
3910 LET G4 = D1 C(17):'REM ---( CASH OP SAL )---
3920 LET G5 = El C(40):. REM ---( NONCASH INT )---
3930 LET G6 = G4 + G5: REM ---( DEDUCTIONS.)---
3940 LET G7 = G3 G6: REM ---( NET INCOME )---
3950 LET 68 = G7 C(17): REM ---( RETURN TO CAP )---
3960 LET G9 = 100 G8 / AF: REM ---( RETURN )--
4000 GOSUB 10000
5000 REM ------------------------( PROGRAM PRINTOUT )--------
5010 HOME : RESTORE : PRINT D$;"PR#1": PRINT
5020 GOSUB 289: REM ---(CUT OR FOLD)---
5030 POKE 36,41: PRINT "DATA ENTERED BY ";NM$;
5040 POKE 36,72: PRINT DT$: GOSUB 285
5050 PRINT "* FOLIAGE NURSERY BUSINESS ANALYSIS FOR ":NAME-
INT "*"
5060 GOSUB 285: PRINT
5070 PRINT "TABLE 1.--SIZE OF BUSINESS ";C(0)
5080 GOSUB 282
5090 PRINT : LET X = C(1): GOSUB 820
5095 HTAB 17: PRINT RS(1C
5100 LET X = AA: GOSUB 820
5105 HTAB 17: PRINT "SALES ADJUSTED FOR PLANT INVENTORY CHANGE
5110 PRINT : LET X = C(5): GOSUB 813
5115 HTAB 17: PRINT "SQ FT OF BED & BENCH SPACE FOR PROPAGATIN
5120 LET X = C(6): GOSUB 813
5125 HTAB 17: PRINT "SO FT OF BED & BENCH SPACE FOR STOCK,PLAN
5130 PRINT ----------" LET X = AB: GOSUB 813
5135 HTAB 17: PRINT "TOTAL SO FT OF BED & BENCH SPACE"
5140 PRINT : LET X = C(7): GOSUB 813
5145 HTAB 17: PRINT "SQ FT OF TOTAL NURSERY AREA INCL BUILDING


3590
3600
3610
3620
3630
3640
3650
3660
3670


;: POKE 36,79: PR










G & FINISHING"

TS"



S, ROADS, PARKING






Z JRS:03-07-83









5150 LET X = AC: GOSUB 813
5155 HTAB 17: PRINT "ACRE EQUIVALENT OF TOTAL NURSERY AREA"
5160 PRINT : LET X = C(S): 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$(9)
5190 LET X = C(9): GOSUB 820
5195 HTAB 17: PRINT R$(10)
5200 LET X = C(10): GOSUB 820
5205 HTAB 17: PRINT R$(11)
5210 LET X = C(11): GOSUB 820
5215 HTAB 17: PRINT R$(12)
5220 LET X = AE: GOSUB 820
5225 HTAB 17: PRINT R$(13)
5230 PRINT -----------": LET X = AF: GOSUB 820
5235 HTAB 19: PRINT "TOTAL OWNED CAPITAL"
5240 PRINT : HTAB 7: PRINT "CAPITAL MANAGED IN---"
5250 LET X = AD: GOSUB 820
5255 HTAB 17: PRINT R$(9)
5260 LET X = AG: GOSUB 820
5265 HTAB 17: PRINT R$(10)
5270 LET X = AH: GOSUB 820
5275 HTAB 17: PRINT R$(11)
5280 LET X = AI: GOSUB 820
5285 HTAB 17: PRINT R$(12)
5290 LET X = AE: GOSUB 820
5295 HTAB 17: PRINT R$(13)
5300 PRINT -------------": LET X = AJ: GOSUB 820
5305 HTAB 19: PRINT "TOTAL MANAGED CAPITAL"
5310 .GOSUB 291
5320 PRINT : PRINT "TABLE 2.--RATES OF PRODUCTION- ";.C(0)
5330 GOSUB 282
5340 PRINT : LET X = AK: GOSUB 820
5345 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/SO FT OF TOTAL BED & BENCH SPACE"
5350 LET X = AL: GOSUB 820
5355 HTAB 17: PRINT "SALES/SQ FT ADJUSTED FOR PLANT INVENTORY CHANGE"
5360 PRINT : LET X = AM: GOSUB 820
5365 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/SO FT OF PROPAGATING & FINISHING
SPACE"
5370 LET X = AN: GOSUB 820
5375 HTAB 17: PRINT "SALES/SQ FT OF P F SPACE ADJUSTED FOR PLANT INVENTORY CH
ANGE"
5330 PRINT : LET X = AO:.GOSUB 820
5385 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/ACRE OF TOTAL NURSERY AREA"
5390 LET X = AP: GOSUB 820
5395 HTAB 17: PRINT "SALES/ACRE ADJUSTED FOR INVENTORY CHANGE"
5400 GOSUB 281
5410 PRINT : PRINT "TABLE 3.--LABOR EFFICIENCY ";C(0)
5420 GOSUB 282
5430 PRINT : LET X = AB: GOSUB 820
5435 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD PER PERSON"
5440 LET X = AR: GOSUB 820
5445 HTAB 17: PRINT "SALES/PERSON ADJUSTED FOR PLANT INVENTORY CHANGE"
5450 PRINT : LET X = AS: GOSUB 813
5455 HTAB 17: PRINT "SQ FT OF TOTAL BED & BENCH SPACE PER PERSON"
5460 LET X = TA: GOSUB 813
5465 HTAB 17: PRINT "SQ FT OF PROPAGATING & FINISHING SPACE PER PERSON"
5470 PRINT : LET X = AU: GOSUB 813
5475 HTAB 17: PRINT "SB FT OF TOTAL SPACE PER PERSON (INCL BLDGS, ROADS, PARKING
G)"
5480Q GOSUB 281








23 JRS:03-07-83










5490 PRINT
5500 GOSUB 289: REM ---( CUT OR FOLD )--
5510 FOR I = 1 TO 4: PRINT : NEXT
5520 PRINT "TABLE 4.--THE USE OF SPACE ";C(O)
5530 GOSUB 282
5540 PRINT : LET X = AV: GOSUB 803
5545 HTAB 14: PRINT "% OF PLANT INVENTORY SOLD ANNUALLY"
5550 PRINT : LET X = C(4): GOSUB 803
5555 HTAB 17: PRINT "SQ FT OF BED & BENCH SPACE VACANT ON THE AVERAGE"
5560 LET X = AW: GOSUB 813
5565 HTAB 14: PRINT "% OF BED & BENCH SPACE VACANT ON THE AVERAGE"
5570 PRINT : LET X = C(7): GOSUB 803
5575 HTAB 17: PRINT "SQ FT OF TOTAL NURSERY AREA INCLUDING BUILDINGS, ROADS, PA
RKING"
5580 PRINT : LET X = AB: GOSUB 803
5585 HTAB 17: PRINT "TOTAL SQ FT OF BED & BENCH SPACE"
5590 LET X = AX: GOSUB 813
5595 HTAB 14: PRINT "% OF TOTAL NURSERY AREA INCLUDING BUILDINGS, ROADS, PARKI
NG"
5600 PRINT : LET X = C(5): GOSUB 803
5605 HTAB 17: PRINT "SO FT OF BED & BENCH SPACE FOR PROPAGATING & FINISHING"
5610 LET X = AY: GOSUB 813
5615 HTAB 14: PRINT "%7 OF BED & BENCH SPACE FOR PROPAGATING & FINISHING"
5620 PRINT : LET X = C(6): GOSUB 803
5625 HTAB 17: PRINT "SQ FT OF BED & BENCH SPACE FOR STOCK PLANTS"
5630 LET X = AZ: GOSUB 813
5635 HTAB 14: PRINT "7. OF BED & BENCH SPACE FOR STOCK PLANTS"
5640 GOSUB 281
5650 PRINT : PRINT : PRINT
5660 PRINT "TABLE 5.--EFFICIENCY IN CAPITAL USE ";C(0)
5670 GOSUB 282
5680 PRINT :-LET- X = BA: GOSUB 803.
5685 HTAB 15: PRINT "% OWNED CAPITAL TURNOVER ANNUALLY"
5690 LET X = BB: GOSUB 803
5695 HTAB 15: PRINT "% MANAGED CAPITAL TURNOVER ANNUAL"
5700 PRINT : LET X = BC: GOSUB 820
5705 HTAB 17: PRINT "CAPITAL OWNED PER PERSON"
5710 LET X = BD: GOSUB 820
5715 HTAB 17: PRINT "CAPITAL MANAGED PER PERSON"
5720 PRINT : LET X = BE: GOSUB 820
5725 HTAB 17: PRINT "CAPITAL OWNED PER ACRE"
5730 LET X = BF: GOSUB 820
5735 HTAB 17: PRINT "CAPITAL MANAGED PER ACRE"
5740 PRINT : HTAB 7: PRINT "MANAGED CAPITAL PER PERSON IN---"
5760 LET X = BG: GOSUB 820
5765 HTAB 17: PRINT R$(9)
5770 LET X = BH: GOSUB 820
5775 HTAB 17: PRINT R$(10)
5780 LET X = BI: GOSUB 820
5785 HTAB 17: PRINT R$(11)
5790 LET X = BJ: GOSUB 820
5795 HTAB 17: PRINT R$(12)
5800 PRINT : HTAB 7: PRINT "'MANAGED CAPITAL PER ACRE IN---"
5810 LET X = BK: GOSUB 820
5815 HTAB 17: PRINT R$(9)
5820 LET X = BL: GOSUB 820
5825 HTAB 17: PRINT Rs(10)
5830 LET X = BM: GOSUB 820
5835 HTAB 17: PRINT RS(11)
5840 LET X = BN: GOSUB 820
5845 HTAB 17: PRINT R$(12)










JRS:03-07-83


PRINT : HTAB (7): PRINT "DISTRIBUTION OF MANAGED CAPITAL---"
LET X = BO: GOSUB 823
HTAB 15: PRINT "% IN GROWING PLANTS"
LET X = BP: GOSUB 823
HTAB 15: PRINT "% IN BUILDINGS, FENCES, WELLS, ETC."
LET X = BQ: GOSUB 823
HTAB 15: PRINT "% IN MACHINERY & EQUIPMENT"
LET X = BR: GOSUB 823
HTAB 15: PRINT "% IN LAND"
LET X = BS: GOSUB 823
HTAB 15: PRINT "% IN SUPPLY INVENTORY"
PRINT ----------": LET X = BT: GOSUB 823
HTAB 15: PRINT "% TOTAL"


5920 GOSUB 281
5930 :: FOR I = 1 TO 6: PRINT : NEXT
5940 GOSUB 289: REM ---( CUT OR FOLD )---
5950 :: FOR I = 1 TO 6: PRINT : NEXT
5960 PRINT "* TABLE 6.--DOLLAR COSTS BY EXPENSE CATEGORY, ";C(0)
5970 PRINT "A TABLE 7.--PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, ";C(0)
5980 PRINT "S TABLE 8.--COSTS IN CENTS/SQ FT OF TOTAL BED & BENCH SPACE, ";C(
0)
5990 PRINT "S TABLE 9.--COSTS IN CENTS/SO FT OF PROPAGATING & FINISHING SPACE,
";C(0)
6000 PRINT "* TABLE 10.--COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHA
NGE, ";C(0)
6010 PRINT "* TABLE 11.--COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHA
NGE). ";C(0)
6020 FOR I = 1 TO 4: PRINT : NEXT
6030 GOSUB 281
6040 PRINT TABLE 6 TABLE 7 'TABLE 8 .TABLE 9 TABLE 1.0 TABLE 11 ITEM


GOSUB 282
PRINT $ 7% ;/SQ FT 3/SQ FT ;/$ ;/$"
PRINT
: FOR I = 1 TO 24: REM ---( TABLES 6-11 ---
: IF I = 3 THEN PRINT
: IF I = 11 THEN PRINT
: IF I = 13 THEN PRINT
: IF I = 21 THEN GOTO 6220
: LET X = C(I + 16): PRINT "$";: GOSUB 860
: HTAB 14 Z: PRINT X$;: LET X = CB(I): GOSUB 960
: POKE 36,(21 Z): PRINT X$;: POKE 36.21: PRINT "7.":: LET X = CC(I): GOSUB

SPOKE 36. (30 Z): PRINT X$:: LET X = CD(I): GOSUB 860
SPOKE 36,(39 Z): PRINT X$;: LET X = CE(I): GOSUB 860
SPOKE 36,(50 Z): PRINT X$;: LET X = CF(I): GOSUB 860
SIF I = 24 THEN GOTO 6310
SPOKE 36,(59 Z): PRINT X$;: POKE 36,61: PRINT TN$(I)
NEXT I
GOSUB 298
LET X = D1: PRINT "$";: GOSUB 860: REM ---( CASH SUBTOTAL )--
HTAB 14 Z: PRINT X$;: LET X = D2: GOSUB 860
POKE 36,(21 Z): PRINT X$;: POKE 36,21: PRINT "%";: LET X = D3: GOSUB 960
POKE 36,(30 -,Z): PRINT X$;: LET X = D4: GOSUB 860
POKE 36,(38 Z): PRINT X$;: LET X = D5: GOSUB 860
POKE 36,(50 Z): PRINT X$;: LET X = D6: GOSUB 860
POKE 36,(59 Z): PRINT X$;: POKE 36,63: PRINT "TOTAL CASH COSTS"
PRINT : GOTO 6130
POKE 36,(59 Z): PRINT X$;: POKE 36,6.1: PRINT "INT ON CAP 3 ";X2;"%"


5850
5860
5865
5870
5875
5880
5885
5890
5895
5900
5905
5910
5915


6050
6060
6070
6080
6090
6100
6110
6120
6130
6140
6150
860
6160
6170
6180
6190
6200
o210
6220
6230
s240
6250
-5260
,270
n280
6290
o300
6310






25 JRS:03-07-83











6320 GOSUB 298
6330 LET X = El: PRINT "$";: GOSUB 860: REM ---( NON-CASH TOTAL )---
6340 HTAB 14 Z: PRINT X$;: LET X = E2: GOSUB 860
6350 POKE 36,(21 Z): PRINT X$;: POKE 36,21: PRINT "7";: LET X = E3: GOSUB 9S
6360 POKE 36,(30 Z): PRINT X$;: LET X = E4: GOSUB 860
6370 POKE 36,(39 Z): PRINT X$;: LET X = E5: GOSUB 860
6380 POKE 36,(50 Z): PRINT X$;: LET X = E6: GOSUB 860
6390 POKE 36,(59 Z): PRINT X$;: POKE 36,63: PRINT "TOTAL NON-CASH"
6400 PRINT =====.
6410 LET X = Fi: PRINT "$";: GOSUB 860: REM ---( GRAND TOTALS )---
6420 HTAB 14 Z: PRINT X$;: LET X = F2: GOSUB 860
6430 POKE 36,(21 Z): PRINT X$;: POKE 36,21: PRINT "7";: LET.X = F3: GOSUB S~K
6440 POKE 36,(30 Z): PRINT X$;: LET X = F4: GOSUB 860
6450 POKE 36,(39 Z): PRINT X$;: LET X = F5: GOSUB 860
6460 POKE 36,(50 Z): PRINT X$;: LET X = F6: GOSUB 860
6470 POKE 36,(59 Z): PRINT X$;: POKE 36,63: PRINT "TOTAL ALL COSTS"
6480 GOSUB 281
6490 FOR I = 1 TO 9: PRINT : NEXT
6500 GOSUB 289: REM ---(CUT OR FOLD)---
6510 FOR I = 1 TO 8: PRINT : NEXT
6520 PRINT "TABLE 12.--INCOME SUMMARY ";C(0)
6530 GOSUB 282
6540 PRINT : LET X = C(1): GOSUB 820
6545 HTAB 17: PRINT R$(1)
6550 LET X = 81: GOSUB 820
6555 HTAB 17: PRINT "CHANGE IN PLANT INVENTORY"
6560 LET X = 62: GOSUB 820
6565 HTAB 17: PRINT "INCREASE IN SUPPLY INVENTORY"
6570 LET X = X1: GOSUB 820
6575 HTAB 17: PRINT "MISCELLANEOUS CASH INCOME"
6580 PRINT ----------": LET X = G3: GOSUB 820
6585 HTAB 19: PRINT "TOTAL GAIN"
6590 PRINT : LET X = G4: GOSUB 822
6595 PRINT ")";: HTAB 17: PRINT "DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY"
6600 LET X = 65: GOSUB 822
6605 PRINT ")";: HTAB 17: PRINT "DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAPIT
AL ; ";X2;"7%"
6610 PRINT ----------": LET X = G6: GOSUB 822
6615 PRINT ")";: HTAB 17: PRINT "TOTAL DEDUCTIONS"
6620 PRINT ===========": LET X = 67: GOSUB 820
6625 HTAB 19: PRINT "NET NURSERY INCOME"
6630 PRINT : LET X = C(17): GOSUB 822
6635 PRINT ")";: HTAB 17: PRINT "OPERATOR'S SALARY OR TIME VALUE"
6640 PRINT -------------": LET X = G8: GOSUB 820-
6645 HTAB 17: PRINT "RETURN TO CAPITAL"
6650 LET X = G9: GOSUB 823
6655 HTAB 15: PRINT "%. RETURN TO CAPITAL"
6660 GOSUB 281
6670 FOR I = 1 TO 9: PRINT : NEXT
6a80 GOSUB 700
o69( FOR I = 1 TO 16: PRINT : NEXT
6700 GOSUB 289: REM ---(CUT OR FOLD)---
6710 PRINT D$;"PR#o": PRINT
0720 GOSUB 500: GOSUB 230: GOTO 3000
10000 REM -------------------------( ROW LABELS )------------------
100)01 R$(1) = "VALUE OF OWN PLANTS SOLD"
10009 R$(9) = "GROWING PLANTS"
10010 R$(10) = "BUILDINGS, FENCES. WELLS, ETC."
100r11 R$(11) = "MACHINERY & EQUIPMENT"
10012 R$(12) = "LAND"
10013 R$(13) = "SUPPLY INVENTORY"
10100 RETURN




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