• TABLE OF CONTENTS
HIDE
 Front Cover
 Abstract
 Table of Contents
 Background
 The form 13 worksheet
 Running the program and interpreting...
 The form 13 worksheet for foliage...
 The foliage computer input...
 A sample computer run for roliage...
 Size of business
 The use of space
 Dollar costs by expense catego...
 Appendix: Program listing






Group Title: Circular
Title: FOLAGNBA : a microcomputer program for wholesale nurseries
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00094894/00001
 Material Information
Title: FOLAGNBA : a microcomputer program for wholesale nurseries
Alternate Title: Computer series - Florida Cooperative Extension Service ; 559
Foliage Nursery Business Analysis
Microcomputer program for wholesale nurseries
Physical Description: iii, 25 p. : ; 28 cm.
Language: English
Creator: Strain, J. Robert
Publisher: Florida Cooperative Extension Service, University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: 1983
Copyright Date: 1983
 Subjects
Subject: Nurseries (Horticulture) -- Economic aspects -- Computer programs   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
General Note: Cover title.
General Note: "May 1983."
Statement of Responsibility: J. Robert Strain.
 Record Information
Bibliographic ID: UF00094894
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 21568656

Table of Contents
    Front Cover
        Front cover
    Abstract
        Page i
    Table of Contents
        Page ii
    Background
        Page 1
    The form 13 worksheet
        Page 2
        Page 3
    Running the program and interpreting the results
        Page 4
    The form 13 worksheet for foliage plant growers
        Page 5
        Page 6
        Page 7
        Page 8
    The foliage computer input sheet
        Page 9
    A sample computer run for roliage nba
        Page 10
    Size of business
        Page 11
    The use of space
        Page 12
    Dollar costs by expense category
        Page 13
        Page 14
    Appendix: Program listing
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
Full Text

May 1983 Circular 559
.F.,A.S0 r- U 7'. r' -r;:

FOLAGNBA:

A MICROCOMPUTER PROGRAM
FOR WHOLESALE NURSERIES
COMPUTER SERIES
J. Robert Strain


Florida Cooperative Extension Service / Institute of Food and Agricultural Sciences / University of Florida I John T. Woeste, Dean













ABSTRACT


FOLAGNBA, the microcomputer version of Foliage Nursery Business Analysis,
was adapted from a University of Florida Mainframe Computer Program. Nursery
production and operating statement data are entered item by item as requested
by the computer program. Printed output includes analyses of size of busi-
ness; rates of production; labor efficiency; use of space; efficiency in capi-
tal use; operating statement by expense category including percent of total
costs, costs per square foot of bed and bench space, and costs per dollar of
sales; and income summary.

KEY WORDS: Foliage, potted flowers nursery business analysis, costs, re-
turns, efficiency.






FOREWORD


Nursery operators, now, can analyze their own businesses with a microcom-
puter program adaptation of the original Foliage Nursery Business Analysis
Program. The original program was developed in the Food and Resource Econo-
mics Department, IFAS (Institute of Food and Agricultural Sciences), Univer-
sity of Florida. That program was the basis for an interactive version devel-
oped by Dan Gunter for access with a computer terminal via the telephone. 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 Analyst, Lake County Extension Service. The
Apple program is the basis for the information presented in this publication.











TABLE OF CONTENTS


Page


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


* .. .................

* . . C *


* ** ** .

* .. .. C *


APPENDIX: PROGRAM LISTING . . . . . . . . .


LIST OF FIGURES


Number
1 THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS
2 THE FOLIAGE COMPUTER INPUT SHEET . . . ..
3 A SAMPLE COMPUTER RUN FOR FOLIAGE NBA . . .


* C *

* ..


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 . . . . .


i
iii
ill

1
2
2
4

15










FOLAGNBA: A MICROCOMPUTER PROGRAM FOR WHOLESALE NURSERIES


J. Robert Strain*



BACKGROUND


For a number of years, the University of Florida has conducted a Nursery
Business Analysis Program. Individual nursery operators participate in the
program by supplying on a confidential basis the data for their nursery. 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, nursery operators can analyze their own businesses with a microcom-
puter. The micro version is essentially the same as the mainframe program be-
ing used in the Florida nursery Business Analysis Program. However, the micro
program analyzes 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 pre-
vious year, and the individual nursery data for the current year. In both
cases, the computer printouts display the results of the analysis in the same
sequence and with the same table numbers as the published industry averages.
This facilitates the comparison of the individual firm business analysis with
the published 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 13 WORKSHEET


The Worksheet used to collect the data from nursery operators for the
Florida Foliage Nursery Business Analysis Program (Form 13 shown in Figure 1)
also can be used for the microcomputer program. In addition, nursery opera-
tors 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 nursery operators
that do so, the more representative and reliable the averages will be for com-
parison purposes. Follow the instructions on the form when filling out the
Worksheet. The procedure is illustrated on the Worksheet with industry aver-
age data. Blank copies of the Worksheet are available from your local Exten-
sion Ornamental Agent or from the author in Gainesville, Florida.


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 4B.
03. ENDING PLANT INVENTORY. Enter direct from Worksheet Line 4B.
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 5A. 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 fr6m 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 FOLAGNBA 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.








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 evaluationof 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 name CEMrMTrAL FLEuIDA FiLLA&F. AVEiRAIE County -STAEl
Principal owner Phone( )
Address Zip
Tax year: From JAM To beggC 1
Figure 1.--THE FORM 13 WORKSHEET FOR FOLIAGE PLANT GROWERS








SECTION 2. INCOME
A. Value of all plants sold ...... . . . . . $ 34 ,24 2.24-
B. Plants purchased for immediate resale. .......... ..$ 0
C. Miscellaneous income . . . ... .. . . . $ 28669.80
2C--Miscellaneous income includes any income other than from plants (such as
interest income, rental income, etc.)

SECTION 3. PRODUCTION AREA


B
Square feet in use


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




























s55 7/ S..8


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?: .S7f.-,91 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




























I, 257. 7







SECTION 4. INVENTORY
Item Start of tax year End of tax year
A. Value of supplies in inventory. .. 4. _2 9 t7. 2Z 976.3
B. Wholesale value of plants in invent 1 p,(0 /9S 17 Sf,(
C. Land owned--original cost ..... E . ..
(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 2. 76.
B. Value of machinery & equip rented 0
C. Value of buildings, etc. rented 0
5A--Current market value of acreage rented for nursery use.
5B--Current market value of machinery and equipment rented.
5C--Current market value of buildings, etc. rented.


SECTION 6. DEPRECIATION
Accumulated
accumulated Depreciation
Item New cost prior
depreciation
A. Machinery & equipment 9IS .24 62. S.S 0. -


B. Buildings, installations /I2.020. 0 81., c1.0 .31.21




6--If 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)






SECTION 7. MAN EQUIVALENTS: ATotal payroll hours 2080 (52 weeks at= 8
22,006.4- 40 hrs/week
B. Operator & salaried empl (if not included in A) I
SECTION 8. EXPENSES: IIS8
A. Operators salary or time value . . . . . . ... .$ 21'73.4
B. Other salaries, wages and related expense
s + __+ _+ + =s 96. .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 . . . . . . . . . . . . .
Electricity . . . . . . . . . . . .


.s 4s.641.?2
.$ 2,2114.3'

.$ ^,3e1*.
.$ 3, IS9.o2
.s 4 ,4 1.S2

.$ ,7 39.oo
.$ /o 24T. f
.s$ 763.04

.s 216t.4
.$ 24,4 .7"
.$ 4, 1.


Q. Taxes, licenses, bonds (do not include unemp or "payroll" taxes)$ 2 225. 2
R. Advertising. . . . . . . . . ....... . ... .$ 1 20
S. Rent (land or buildings) ... . . . . . . . . .$ 1.5 6.64
T. Other cash expense items (itemize below and on back of page) .$ 8~ p.



$





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)
8










Date M_3jl
Nursery Business Analysis For:

CkL &RAL RFetIA F~LAer Av&


FOLIAGE


-I- I Foliage computer Input sheet


1 Value of own plants sold . . $4 .2 4
2 Beginning plant inventory . .. $_ 4 i
3 Ending plant inventory.. .. $.S.
4 Vacant bed & bench space. . .sq ft
5 Propagating & finishing space. . sq ft _S .
6 Stock plant bed & bench space . sq ft _L24 LS1

7 Total space incl bldgs, roadways. .sq ft /L M. 1.2
8 Workers, fulltime equivalent number .S
9 Capital owned in buildings, wells, fences $
10 Capital owned in machinery, equipment $ S-24,P 3
11 Capital owned in land ...... _2.
12 Beginning inventory for supplies. . S f n

13 Ending inventory for supplies. . .$ _S
14 Value of rented buildings ..... $_ ._
15 Value of rented machinery, equipment $__ _
16 Value of rented land. ..... $. s.j.
17 Operator's salary or time value . $ 22
18 Other wages & salaries ...... $_. $14

19 Plants & seeds ........ _. $ _
20 Pots & growing containers . ... _2.S t$ 41
21 Fuel oil for production heat ... $ iS 3D
22 Peat, soil, sand, etc . . . $_
23 Fertilizer, lime . . . . $_.S3
24 Pesticides, chemicals ....... $_4 L4J1


________________________________________ i L


25 Packing boxes & supplies . . .


s_$L2,1a


Other production supplies ..... $_...
Repairs & maintenance . .... $ lP
Vehicle & equipment operating costs $ S_..l
Travel, trade shows, entertainment .$_ 5. 2
Insurance. . . . .... .

Telephone, telegraph . . . $
Electricity. . . . . ... $_4 L,2O
Taxes, licenses, bonds. . . . $_?. 22..$
Advertising . . . . . $_J~
Rent: land and/or buildings . . $ .
Other cash expense . . . $_.t.8m


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


% - _
/_5a96


Figure 2.--THE FOLIAGE COMPUTER INPUT SHEET


















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


02/22/83
CENTRAL FLORIDA FOLIAGE AVG


0. DATA IS FOR THE YEAR ... $?1981

1. VALUE OF OWN PLANTS SOLD . . . . . .
2. BEGINNING PLANT INVENTORY . . . . .
3. ENDING PLANT INVENTORY . . . . . .

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


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


345262.24
94964.06
125175.56

4576.91
55715.68
17257.75
129585.12


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
2869.8
63802.65


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









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

















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

FOLIAGE NURSERY BUSINESS ANALYSIS FOR CENTRAL FLORIDA FOLIAGE AVG *


TABLE 1.--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 SO 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/SO FT OF TOTAL BED & BENCH SPACE
$ 5.15 SALES/SQ FT ADJUSTED FOR PLANT INVENTORY CHANGE

$ 6.20 VALUE OF OWN PLANTS SOLD/SQ FT OF PROPAGATING & FINISHING SPACE
$ 6.74 SALES/SQ 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 SO 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)

















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


TABLE 4.--THE USE OF SPACE 1981


314 % OF PLANT INVENTORY SOLD ANNUALLY

4,577 SQ FT OF BED & BENCH SPACE VACANT ON THE AVERAGE
6.3% OF BED & BENCH SPACE VACANT ON THE AVERAGE

129,585 SQ FT OF TOTAL NURSERY AREA INCLUDING BUILDINGS, ROADS, PARKING

72,973 TOTAL SO FT OF BED & BENCH SPACE
56.3% OF TOTAL NURSERY AREA INCLUDING BUILDINGS, ROADS, PARKING

55,716 SQ FT OF BED & BENCH SPACE FOR PROPAGATING & FINISHING
76.4% OF BED & BENCH SPACE FOR PROPAGATING & FINISHING

17,258 SO FT OF BED & BENCH SPACE FOR STOCK PLANTS
23.6% OF BED & BENCH SPACE FOR STOCK PLANTS




TABLE 5.--EFFICIENCY IN CAPITAL USE 1981


121 % OWNED CAPITAL TURNOVER ANNUALLY
111 % MANAGED CAPITAL TURNOVER ANNUAL

$ 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, ETC.
$ 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, ETC.
$ 8,858.69 MACHINERY & EQUIPMENT
$ 18,186.83 LAND

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

100.00% TOTAL


Figure ----------------------------A SAMPLE COMPUTER RUN FOR FOLIAGE NBA Continued)



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


















--------- --------------- (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, 1981
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 @/SQ FT @/$ @/$


$ 22,773.40 6.50% 31.21 40.87
$ 96,553.14 27.55% 132.31 173.30


48,647.92
25,214.37
18,311.07
8,159.51
3,159.02
4,419.52
12,027.60
5,739.00


13.88%
7.20%
5.23%
2.33%
0.90%
1.26%
3.43%
1.64%


66.67
34.55
25.09
11.18
4.33
6.06
16.48
7.86


87.31
45.26
32.87
14.64
5.67
7.93
21.59
10.30


$ 10,245.77 2.92% 14.04 18.39
$ 5,763.04 1.64% 7.90 10.34


$ 964.52
$ 4,766.86
$ 2,972.86
$ 4,441.70
$ 2,225.20
$ 1,203.80
$ 1,596.64
$ 8,968.98

$ 288,153.92

$ 6,698.69
$ 12,931.27
$ 0.00
$ 42,652.93

$ 62,282.89

$ 350,436.81


0.28%
1.36%
0.85%
1.27%
0.63%
0.34%
0.46%
2.56%

82.23%

1.91%
3.69%
0.00%
12.17%

17.77%

100.00%


1.32
6.53
4.07
6.09
3.05
1.65
2.19
12.29

394.88

9.18
17.72
0.00
58.45

85.35

480.23


1.73
8.56
5.34
7.97
3.99
2.16
2.87
16.10

517.19

12.02
23.21
0. 00
76.55

111.79

628.97


6.07 6.60 OPERATOR'S SALARY
25.72 27.97 OTHER WAGES


12.96
6.72
4.88
2.17
0.84
1.18
3.20
1.53

2.73
1.53

0.26
1.27
0.79
1.18
0.59
0.32
0.43
2.39

76.74

1.78
3.44
0.00
11.36

16.59

93.33


14.09
7.30
5.30
2.36
0.91
1.28
3.48
1.66


PLANTS & SEEDS
CONTAINERS
FUEL FOR HEAT
PEAT & SOIL
FERTILIZER & LIME
PESTICIDES
SHIPPING SUPPLIES
OTHER PROD SUP


2.97 FACILITY REPAIRS
1.67 EQUIPMENT OPERATION


0.28
1.38
0.86
1.29
0.64
0.35
0.46
2.60

83.46

1.94
3.75
0.00
12.35

18.04

101.50


TRAVEL
INSURANCE
TELEPHONE
ELECTRICITY
TAXES & LICENSES
ADVERTISING
RENT-LAND/BLDGS
OTHER CASH COSTS

TOTAL CASH COSTS

DEPN-MACH/EQUIP
DEPN-BLDGS/ETC
SUP INVENTORY DEC
INT ON CAP 3 15%

TOTAL NON-CASH

TOTAL ALL COSTS


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


TABLE
TABLE
TABLE
TABLE
TABLE
TABLE

















----------------------------------CUT-RFOLD ----------------------------------


TABLE 12.--INCOME SUMMARY 1981
==S===^S==^===S=====:^^S^^===S===^===^S===S===^======S=S==========^==S^^


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

$ 379,352.29


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

TOTAL GAIN


$( 265,380.52) DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY
$( 19,629.96) DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAPITAL 3 15%

$( 285,010.48) TOTAL DEDUCTIONS

$ 94,341.81 NET NURSERY INCOME

$( 22,773.40) OPERATOR'S SALARY OR TIME VALUE

$ 71,568.41 RETURN TO CAPITAL
25.17% RETURN TO CAPITAL














FOLIAGE NURSERY BUSINESS ANALYSIS (VERSION 3.35), WAS DEVELOPED BY IFAS,
: FOOD & RESOURCE ECONOMICS DEPT, UNIV OF FLORIDA, GAINESVILLE, AND ADAPTED
: FOR APPLE II+ BY FRANCIS FERGUSON JR., LAKE CO EXTENSION SERVICE, TAVARES.
: FOR FLORIDA NURSERY BUSINESS ANALYSIS INFO, CALL BOB STRAIN (904) 392-1881



















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






























APPENDIX



PROGRAM LISTING

















LIST


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


PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT


THE FOOD & RESOURCE ECONOMICS DEPT. *"
PROGRAM BY DAN GUNTER WAS MODIFIED *"
FOR APPLE II+ IN COOPERATION WITH *"
THE GOVERNOR'S ENERGY OFFICE *"
BY FRANCIS FERGUSON JR., PROGRAMMER "
LAKE COUNTY AGRICULTURAL EXTENSION V"
SERVICE, TAVARES. FLORIDA *"
(904) 343-4101 V"


AL


AL


65 PRINT "*";: HTAB (39): PRINT "*"
70 PRINT "*";: INVERSE : PRINT FOR FURTHER INFORMATION, CALL ";: NORMAL
: PRINT "V"
75 PRINT "*";: INVERSE : PRINT BOB STRAIN, EXTENSION ECONOMIST, UF ";: NORMAL
: PRINT "*"
80 PRINT "*";: INVERSE : PRINT (904) 392-1881 ";: NORMAL
: PRINT "*"
90 PRINT "***************************************"
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=5/SQ FT,CE&CF=@/$,TN$,L$,R$=LABELS )---
120 DIM C(40),CB(24),CC(24),CD(24),CE(24),CF (24),TN$(23),L$(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 & LICENSES,ADVERTISING,RENT-LAND/BLDGS,OTHER CASH COSTS
185 DATA DEPN-MACH/EQUIP,DEPN-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


















REM ---( WORKING )---
PRINT D$;"PR#O": HOME : VTAB (12): INVERSE : PRINT $ WORKING
* ": NORMAL : GOTO 3000
REM ---( NO DECIMAL! )---
PRINT D$;"PR#0": INVERSE : PRINT "PERCENTAGE IS ENTERED WITHOUT A DECIMAL"
NORMAL : FOR PAUSE = 1 TO 200: NEXT PAUSE: PRINT
PRINT D$;"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 -------- ------ ---- ----- -- --- -- : RETUR


N


289 PRINT ---------------------- (CUT-OR-FOLD)-----------
--------: RETURN
300 REM ---( ENTRY CORRECTION ROUTINE )---
305 PRINT D$;"PR#0": PRINT : PRINT
310 PRINT WOULD YOU LIKE TO CORRECT AN ENTRY ????"
315 GOSUB 390
320 GET Y$: 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$;"PR#O": HTAB 10: INPUT "THE CORRECTION IS ";A,B
340 IF A = 0 AND B = 0 THEN 230
345 LET J = A:C(J) = B: IF C(40) l 1 THEN GOSUB 240: GOTO 335
350 PRINT D$;"PR#1": PRINT L$(J);
370 PRINT C(J)
375 GOTO 335
390 HTAB (8): PRINT "(ENTER";: INVERSE : PRINT Y ";: NORMAL : PRINT "FOR YES,
";: INVERSE : PRINT N ";: NORMAL : PRINT "FOR NO) ";: RETURN
500 REM ---( PROGRAM ENDING ROUTINE )---
505 PRINT D$;"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
610 FOR I = 1 TO 38: PRINT ";: NEXT : PRINT
615 PRINT THIS PROGRAM (FOLIAGE NBA) ANALYZES
620 PRINT "FOLIAGE NURSERY PRODUCTION & FINANCIAL"


PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
PRINT
FOR I


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


















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



















999 REM ------------------------------( LABELS )------------------------------


1000
1010
1020
1030
1040
1050
1060
1070
1070
10?0
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
1360
1370
1380
1390
1400
2000
2010
2020
2021
2030
2040
2050
2060
2070
2080
2090
2100
2110
2120
2130
2140
2150
2160
2170
2180
2190
2200


REM---------------
HOME
PRINT D$;"PR#1"
PRINT D$;"PR#1"
PRINT
INPUT "YOUR NAME IS ?
INPUT "TODAY'S DATE IS
INPUT "THE NAME OF THE
PRINT
:: FOR J = 0 TO 40
: IF J = 1 THEN PRINT
:: IF J = 4 THEN PRINT
:IF J = 8 THEN PRINT
SIF J = 9 THEN PRINT
SIF J = 17 THEN HTAB
:IF J = 19 THEN HTAB
:IF J = 27 THEN HTAB
:IF J = 29 THEN HTAB
:IF J = 37 THEN HTAB
:PRINT L$(J);
:INPUT ";C(J)
:NEXT J


. . S I"
. . S h

.SQ FT
.SQ FT
.SO FT
.SO FT
NUMBER
. . S"


L$ (0)
L$(1)
L$(2)
L$(3)
L$(4)
L$ (5)
L$ (6)
L$(7)
L$(8)
L$(9)
LS (10)
L$(11)
L$ (12)
LS(13)
L$ (14)
L$ (15)
L$ (16)
L$(17)
L$ (18)
L$(19)
L$ (20)
L$(21)
L$(22)
L$(23)
L$(24)
L (25)
L$ (26)
L$(27)
L (28)
L$(29)
L$ (30)
L$(31)
L$(32)
L$ (33)
L$ (34)
L$ (35)
L$(36)
L (37)
L$ (38)
L$(39)
L$ (40)


-------( DATA ENTRY )----- -----------------


";NM$
(MM/DD/YR): ";DT$
NURSERY IS ";NAMES







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


O. DATA IS FOR THE YEAR ... .$"
1. VALUE OF OWN PLANTS SOLD . . . . . .
2. BEGINNING PLANT INVENTORY . . . . .
3. ENDING PLANT INVENTORY . . . . . .
4. BED & BENCH SPACE VACANT (ANNUAL AVERAGE). .
5. BED & BENCH SPACE FUR PROPAGATING & FINISHING.
6. BED & BENCH SPACE FOR STOCK PLANTS . . .
7. TUTAL NURSERY AREA INCL BLDGS, ROADS, PARKING.
8. PERSONS EMPLOYED DURING THE YEAR . AVERAGE
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 . . . . . . .
"17. OPERATOR'S SALARY OR TIME VALUE . . . .
"18. OTHER WAGES & SALARIES . . . . . .
"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. . . . . .
"27. FACILITY REPAIRS & MAINTENANCE . . . .
"28. EQUIPMENT OPERATION & MAINTENANCE . . .
"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 . . . . . .
"3/. DEPRECIATION: MACHINERY & EQUIPMENT . . .
"38. DEPRECIATION: BUILDINGS, FENCES, WELLS, ETC.
"39. MISCELLANEOUS CASH INCOME . . . . .
"40. PLANNED RATE OF RETURN ON INVESTMENT . . .


S. .% "

















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 SQ FT )---
3030 LET AC = C(7) / 43560: REM ---( SQ 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 $ )---
3070 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 $ )--
3110 LET AK = C(1) / AB: REM ---( $/B-B SO FT )---
3120 LET AL = AA / AB: REM ---( ADJ s/B-B SQ FT )---
3130 LET AM = C(1) / C(5): REM ---( $/P-F SQ FT )---
3140 LET AN = AA / C(5): REM ---( ADJ $/P-F SQ FT )---
3150 LET AO = C(1) / AC: REM ---( SALES/ACRE )---
3160 LET AP = AA / AC: REM ---( ADJ.$/ACRE )---
3170 LET AQ = C(1) / C(8): REM ---( SALES/PERSON )---
3180 LET AR = AA / C(8): REM ---( ADJ $/PERSON )---
3190 LET AS = AB / C(8): REM ---( B-B SQ FT/PERSON )---
3200 LET TA = C(5) / C(8): REM ---( P-F SO FT/PERSON )---
3210 LET AU = C(7) / C(8): REM ---( ALL SQ FT/PERSON )---
3220 LET AV = C(1) / AD 100: REM ---( INV TURNOVER )---
3230 LET AW = C(4) / AB 100: REM ---( % VACANT )---
3240 LET AX = AB / C(7) 100: REM ---( % B-B SO FT )---
3250 LET AY = C(5) / AB 100: REM ---( % P-F SQ FT )---
3260 LET AZ = C(6) / AB 100: REM ---( % STOCK SO FT )---
3265 REM
3270 LET BA = C(1) / AF 100: REM ---( OWNED $ TURNOVER )---
3280 LET BB = C(1) / AJ 100: REM ---( MANAGED $ TURNOVER )--
3290 LET BC = AF / C(8): REM ---( OWNED $/PERSON )---
3300 LET BD = AJ / C(8): REM ---( MANAGED $/PERSON )---
3310 LET BE = AF / AC: REM ---( OWNED $/ACRE )---
3320 LET BF = AJ / AC: REM ---( MANAGED $/ACRE )---
3330 LET BG = AD / C(8): REM ---( PLANT $/PERSON )---
3340 LET BH = AG / C(8): REM ---( BLDG $/PERSON )---
3350 LET BI = AH / C(8): REM ---( MACH $/PERSON )---
3360 LET BJ = AI / C(8): REM ---( LAND $/PERSON )---
3370 LET BK = AD / AC: REM ---( PLANT $/ACRE )---
3380 LET BL = AG / AC: REM ---( BLDG $/ACRE )---
3390 LET BM = AH / AC: REM ---( MACH $/ACRE )---
3400 LET BN = AI / AC: REM ---( LAND $/ACRE )---
3410 LET BO = AD / AJ 100: REM ---( % IN PLANTS )---
3420 LET BP = AG / AJ 100: REM ---( % IN BLDGS )---
3430 LET BO = AH / AJ 100: REM ---( % IN MACH )---
3440 LET BR = AI / AJ 100: REM ---( % IN LAND )---
3450 LET BS = AE / AJ 100: REM ---( % IN SUPPLIES )---
3460 LET BT = BO + BP + BQ + BR + BS: REM ---( % TOTAL )---
3470 LET X1 = C(39):X2 = C(40)
3480 LET C(39) = C(12) C(13): IF C(39) < 0 THEN C(39) = 0: REM ( SUPPLY INV )
3490 LET C(40) = AF X2 / 100: REM ---( CALC R.O.I. )---
3500 :::: LET Fl = O:F2 = O:F3 = O:F4 = O:F5 = 0:F6 = 0
3510 :::: FOR I = 1 TO 24:F1 = Fl + C(16 + I): NEXT : REM ---( GRAND TOTALS )--
3520 : FOR I = 1 TO 24: REM ---( TABLES 6-11 )---
3530 : LET CB(I) = C(16 + I) / Fl 100: REM ---( % COSTS )--
3540 : LET CC(I) = C(16 + I) / AB 100: REM ---( @/B-B SQ FT )---
3550 : LET CD(I) = C(16 + I) / C(5) 100: REM ---( S/P-F SO FT )---
3560 : LET CE(I) = C(16 + I) / AA 100: REM ---( CENTS/ADJ $ )---
3570 : LET CF(I) = C(16 + I) / C(1) 100: REM ---( CENTS/$ SOLD )---
3580 : NEXT



















D1 = O:D2 = O:D3
I = 1 TO 20: REM
D1 = D1 + C(16 +
D2 = D2 + CB(I):
D3 = D3 + CC(I):
D4 = D4 + CD(I):
D5 = D5 + CE(I):
D6 = D6 + CF(I):


3670 : NEXT
3680 :: LET
3690 ::: FOR
3700:: LET
3710 :: LET
3720 :: LET
3730 ::: LET
3740 :: LET
3750 ::: LET


= 0:D4 = 0:D5 = 0:D6 = 0
---( CASH SUBTOT )---
I): REM ---( $ COSTS )--
REM ---( % COSTS )---
REM ---( s/B-B SO FT )--
REM ---( 3/P-F SO FT )--
REM ---( CENTS/ADJ $ )--
REM ---( CENTS/$ SOLD )---


El = 0:E2 = 0:E3 = O:E4 = 0:E5 = 0:E6 = 0
I = 1 TO 4: REM ---( NON-CASH SUBTOT )--
El = El + C(36 + I): REM ---( $ COSTS )---
E2 = E2 + CB(20 + I): REM ---( % COSTS )---
E3 = E3 + CC(20 + I): REM ---( ;/P-F SO FT )---
E4 = E4 + CD(20 + I): REM ---( @/B-B SO FT )---
E5 = E5 + CE(20 + I): REM ---( CENTS/ADJ $ )---
E6 = E6 + CF(20 + I): REM ---( CENTS/$ 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 SO FT )---
3820 :::: LET F4 = F4 + CD(I): REM ---( ;/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 G1 = C(3) C(2): REM ---( PLANT INV CHANGE )---
3880 LET G2 = C(13) C(12): REM ---( SUPPLY INV INCREASE )---
3890 IF G2 < 0 THEN LET G2 = 0
3900 LET G3 = C(1) + G1 + 62 + X1: REM ---( TOTAL GAIN )---
3910 LET G4 = D1 C(17): REM ---( CASH OP SAL )---
3920 LET 65 = El C(40): REM ---( NONCASH INT )--
3930 LET G6 = G4 + 65: REM ---( DEDUCTIONS )---
3940 LET 67 = G3 66: REM ---( NET INCOME )--
3950 LET 68 = 67 C(17): REM ---( RETURN TO CAP )---
3960 LET 69 = 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 R$(1)
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 "SO FT OF BED & BENCH SPACE FOR PROPAGATION
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 SQ FT OF BED & BENCH SPACE"
5140 PRINT : LET X = C(7): GOSUB 813
5145 HTAB 17: PRINT "SO FT OF TOTAL NURSERY AREA INCL BUILDING
1.


;: POKE 36,79: PR










G & FINISHING"

TS"



S, ROADS, PARKING


3590
3600
3610
3620
3630
3640
3650
3660


















5150 LET X = AC: GOSUB 813
5155 HTAB 17: PRINT "ACRE EQUIVALENT OF TOTAL NURSERY AREA"
5160 PRINT : LET X = C(8): 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 RS(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 281
5320 PRINT : PRINT "TABLE 2.--RATES OF PRODUCTION ";C(O)
5330 GOSUB 282
5340 PRINT : LET X = AK: GOSUB 820
5345 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/SQ 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: GOSLB 820
5365 HTAB 17: PRINT "VALUE OF OWN PLANTS SOLD/SQ 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"
5380 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 = AQ: 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 "SO FT OF PROPAGATING & FINISHING SPACE PER PERSON"
5470 PRINT : LET X = AU: GOSUB 813
5475 HTAB 17: PRINT "SQ FT OF TOTAL SPACE PER PERSON (INCL BLDGS, ROADS, PARKING
G)
5480 GOSUB 281


















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(0)
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, PARK
NG"
5600 PRINT : LET X = C(5): GOSUB 803
5605 HTAB 17: PRINT "SQ FT OF BED & BENCH SPACE FOR PROPAGATING & FINISHING"
5610 LET X = AY: GOSUB 813
5615 HTAB 14: PRINT "% OF BED & BENCH SPACE FOR PROPAGATING & FINISHING"
5620 PRINT : LET X = C(6): GOSUB 803
5625 HTAB 17: PRINT "SO FT OF BED & BENCH SPACE FOR STOCK PLANTS"
5630 LET X = AZ: GOSUB 813
5635 HTAB 14: PRINT "% 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$(9)
5820 LET X = BL: GOSUB 820
5825 HTAB 17: PRINT R$(10)
5830 LET X = BM: GOSUB 820
5835 HTAB 17: PRINT R$(11)
5840 LET X = BN: GOSUB 820
5845 HTAB 17: PRINT R$(12)

















5850 PRINT : HTAB (7): PRINT "DISTRIBUTION OF MANAGED CAPITAL--"
5860 LET X = BO: GOSUB 823
5865 HTAB 15: PRINT "% IN GROWING PLANTS"
5870 LET X = BP: GOSUB 823
5875 HTAB 15: PRINT "% IN BUILDINGS, FENCES, WELLS, ETC."
5880 LET X = BQ: GOSUB 823
5885 HTAB 15: PRINT "% IN MACHINERY & EQUIPMENT"
5890 LET X = BR: GOSUB 823
5895 HTAB 15: PRINT "% IN LAND"
5900 LET X = BS: GOSUB 823
5905 HTAB 15: PRINT "% IN SUPPLY INVENTORY"
5910 PRINT ------------": LET X = BT: GOSUB 823
5915 HTAB 15: PRINT "% TOTAL"
5920 GOSUB 281
5930 :: FOR I = I 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 "* TABLE 7.--PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, ";C(O)
5980 PRINT "* TABLE 8.--COSTS IN CENTS/SO FT OF TOTAL BED & BENCH SPACE, ";C(
0)
5990 PRINT "t 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(O)
6010 PRINT "* TABLE 11.--COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHA
NGE), ";C(O)
6020 FOR I = 1 TO 4: PRINT : NEXT
6030 GOSUB 281
6040 PRINT TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 TABLE 11 ITEM

6050 GOSUB 282
6060 PRINT $ 7. /SO FT @/SQ FT //$ @/$"
6070 PRINT
6080 : FOR I = 1 TO 24: REM ---( TABLES 6-11 )---
6090 : IF I = 3 THEN PRINT
6100 : IF I = 11 THEN PRINT
6110 : IF I = 13 THEN PRINT
6120 : IF I = 21 THEN GOTO 6220
6130 : LET X = C(I + 16): PRINT "$";: GOSUB 860
6140 : HTAB 14 Z: PRINT X$;: LET X = CB(I): GOSUB 860
6150 : POKE 36,(21 Z): PRINT X$;: POKE 36,21: PRINT "%";: LET X = CC(I): GOSUB
860
6160 : POKE 36,(30 Z): PRINT X$;: LET X = CD(I): GOSUB 860
6170 : POKE 36,(39 Z): PRINT X$;: LET X = CE(I): GOSUB 860
6180 : POKE 36,(50 Z): PRINT X$;: LET X = CF(I): GOSUB 860
6190 : IF I = 24 THEN GOTO 6310
6200 : POKE 36,(59 Z): PRINT X$;: POKE 36,61: PRINT TN$(I)
6210 : NEXT I
6220 GOSUB 288
6230 LET X = Di: PRINT "$";: GOSUB 860: REM ---( CASH SUBTOTAL )--
6240 HTAB 14 Z: PRINT X$;: LET X = D2: GOSUB 860
6250 POKE 36,(21 Z): PRINT X$;: POKE 36,21: PRINT "%";: LET X = D3: GOSUB 860
6260 POKE 36,(30 Z): PRINT X$;: LET X = D4: GOSUB 860
6270 POKE 36,(38 Z): PRINT X$;: LET X = D5: GOSUB 860
6280 POKE 36,(50 Z): PRINT X$;: LET X = D6: GOSUB 860
6290 POKE 36,(59 Z): PRINT X$;: POKE 36,63: PRINT "TOTAL CASH COSTS"
6300 PRINT : GOTO 6130
6310 POKE 36,(59 Z): PRINT X$;: POKE 36,61: PRINT "INT ON CAP @ ";X2;"."

















63-1. GOSUB 288
6330 LET X = El: PRINT "s":: GOSUB 8601: REM ---( NON-CASH TOTAL )---
6340 HTAB 14 Z: PFINT Is:: LET X = E2: GOSUB 860
6350 POKE 36,(21 Z): PRINT X$;: POFE 36.21: PRINT "%";: LET X = E3: 80SUB 860
6360 POIE 'b,(30 Z): PRINT HX;: LET X = E4: GOSUB 860
6370 POKE .6. (39 Z): PRINT X$;: LET X = ES: GOSUB 860
6380: POhE -. '.50' Z): PRINT S;:: LET X = E6: GOSUB 860
b3.9t.j F'OE 7b. 59 Z): PRIIIT X$;: POKE 36,63: PRINT "TOTAL NON-CASH"
6400 PF-INT ============ ==== ====== ==== ====== ======
641,.- LET X = FI: PRINT "$";: GOSUB 860: REM ---( GRAND TOTALS )---
64'2i HTAB 14 Z: PRINT 9$;: LET I = F2: GOSUP 864
6430 FOrFE 3h. (21 Z): PRINT X.;: POKE .6,21: FRIINT "X";: LET X = F3: GOSUB 860'
6440 POKE 36,.-(: Z): PRINT X:<.: LET X = F4: GOSUB 860
6450 POKE 36,(39 Z): FRINT SX;: LET X = F5: GOSUB 860
6460 POKE 36,(50 Z): PRINT IS;: LET X = F6: GOSUB 860
6470 POKE 36,(59 Z): PRINT N$;: POKE 7.6b.: PRINT "TOTAL ALL COSTS"
6480 GOSUB 281
6490 FOR I = 1 TO 9: FRINT : NE. T
b50l: GOSUE _-89: REM ---(CUT OR FOLD)---
5.10: FilF I = 1 TO B: FRINT : NE'T
6520 FFINT "TABLE 12.--INCOME SUMMARY ";L(c.:J
6530 3OSUBL 282
65401 P'FINT : LET X = C(1): GOSUB 820
6545 HTAE 17: PRINT R$(1)
.t5:0 LET X = 81: GOSUB 820
6a55 HTAB 17: PRINT "CHANGE IN PLANT INVENTORY"
6560 LET X = G2: GOSUB 820
6565 HTAB 17: PRINT "INCREASE IN SUPPLY INVENTORY"
6570 LET X = Xl: BOSUB 82Z'
6575 HTAB 17: FRINIT 'MISCELLANEOUS CASH INCOME"
6580 PRINT ------------": LET X = G3: 80SUB 820
b585 HTAB 19: FRINT "TOTAL GAIN"
65'?9., PRINT : LET X = G4: GOSLIB 822
5r95 PRINT ")";: HTAB 17: FFINT "DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY"
.b'.,l LET X = G5: GOSUB 822
a'.5 IF-FRINT ")";: HTAB 17: FFIrIT "DEDUCT NON-CASH COSTS ExCEFT INTEREST ON CAPIT
AL t; ",.-
6610 PRINT ---------": LET X = O6: GOSUB 822
6615 PRINT ")";: HTAB 17: PRINT "TOTAL DEDUCTIONS'
6620 FRFIrnT ======-======" LET X = 67: GOSUBE 820
6625 HTAB 19: PRINT "NET NUFSERF INCOME"
6630 PRINT : LET X = C(11': BOSUB 822
6635 -RINT ")";: HTAB 17: PRINT 'OFERATOR S SALARY OR TIME VALUE"
6640 PRINT -------------" LET X = 88: BOSUB 820
b645 H1IB 17: FRINT "RETURN TO CAPITAL"
6650 LET X = 69: b6-SUB 827
6655 HTAB 15: FRINT "%. RETURN TO CAPITAL"
babll i OSUB 281
6670 FOR I = 1 TO 9: PRINT : NEXT
6680 GOSUB 700
6690 FOR I = 1 TO 16: FFINT : NEXT
6700 O8SUB 289: REM ---(CUT FR FOLD)---
6710 PRINT DS: "'PhM'i.": P.RINT
6720 GOSUB 500: ELUSUJB 2-.u: GOTO 3000
10000 REM -------------------------- ---- OW LABELS )-----------------------
1lfln0 h .s l = "l.'LLIE iF OWN FLANTT 5OLCE"
I 'I..9r' R$(9) = "bRUWIII. FILHNIS "
10010 I- I1:1 = "BLiiLLLINGiS. FEIJCES, WLELL'_-. E C."
10011 Rbl II "MECHINLF-r EDICJIFrli-T"
10012 F$ 12' = "L-Nb"
1' I -. R il ".i = "'- IFFI IJ'JENTrTCIF.
Iii' RETURLI














































































This public document was promulgated at a cost of $490.50, or 49cents per copy to provide information about a micro-
computer program adaption of the Foliage Nursery Business Analysis Program. 5-1M-83.



COOPERATIVE EXTENSION SERVICE, UNIVERSITY OF FLORIDA, INSTITUTE OF FOOD AND AGRICULTURAL
SCIENCES, K. R. Tefertller, director, In cooperation with the United States Department of Agriculture, publishes this Infor-
matloh to further the purpose of the May 8 and June 30, 1914 Acts of Congress; and is authorized to provide research, educa-
tional Information and other services only to Individuals and Institutions that function without regard to race, color, sex or
national origin. Single copies of Extension publications (excluding 4-H and Youth publications) are available free to Florida
residents from County Extension Offices. Information on bulk rates or copies for out-of-state purchasers Is available from
C. M. Hinton, Publications Distribution Center, IFAS Building 664, University of Florida, Gainesvlle. Florida 32611. Before publicizing this
publication, editors should contact this address to determine availability.




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