• TABLE OF CONTENTS
HIDE
 Front Cover
 Abstract
 Table of Contents
 Background
 The form 14 worksheet
 Running the program and interpreting...
 The form 14 worksheet for woody...
 The woody ornamental computer input...
 A sample computer run for woody...
 Size of business
 Labor efficiency
 Dollar costs by expense catego...
 Income summary
 Program listing






Group Title: Computer series
Title: WOODYNBA : a microcomputer program for wholesale nurseries
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00094895/00001
 Material Information
Title: WOODYNBA : a microcomputer program for wholesale nurseries
Series Title: Computer series - Florida Cooperative Extension Service ; 560
Alternate Title: Microcomputer program for wholesale nurseries
Physical Description: iii, 24 p. : ; 28 cm.
Language: English
Creator: Strain, J. Robert
Publisher: Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: 1983
Copyright Date: 1983
 Subjects
Subject: Nurseries (Horticulture) -- Economic aspects -- Computer programs   ( lcsh )
WOODYNBA (Computer program)   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
General Note: Cover title.
Statement of Responsibility: J. Robert Strain.
 Record Information
Bibliographic ID: UF00094895
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 - 10759262

Table of Contents
    Front Cover
        Front cover
    Abstract
        Page i
    Table of Contents
        Page ii
    Background
        Page 1
    The form 14 worksheet
        Page 2
        Page 3
    Running the program and interpreting the results
        Page 4
    The form 14 worksheet for woody ornamental plant growers
        Page 5
        Page 6
        Page 7
        Page 8
    The woody ornamental computer input sheet
        Page 9
    A sample computer run for woody nba
        Page 10
    Size of business
        Page 11
    Labor efficiency
        Page 12
    Dollar costs by expense category
        Page 13
    Income summary
        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
j(oc
co HUME LIBRARY
May 1983 Circular 560
JUL 2' 1983
1.F.A.S. Unv. of Florida

WOODYNBA: A MicrocOmputer
Program for Wholesale Nurseries

COMPUTER SERIES
j. Robert Strain


Florida Caopwetin Extmdon Swvi In itutN of Food ad AgriulturaI SlMn / Univemty of Florid / John T. Wom. Dmn

















ABSTRACT


WOODYNBA, the microcomputer version of Woody 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 on size of busi-
ness; rates of production; labor efficiency; efficiency in capital use; opera-
ting statement by expense category including percent of total costs, costs per
square foot of nursery production area, and costs per dollar of sales; and in-
come summary.

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











FOREWORD


Nursery operators, now, can analyze their own businesses with a microcom-
puter program adaptation of the original Woody Nursery Business Analysis Pro-
gram. The original program was developed in the Food and Resource Economics
Department, IFAS (Institute of Food and Agricultural Sciences), University of
Florida. WOODYNBA is a microcomputer version of the mainframe program. It
was adapted for the Apple II+ microcomputer by the author of this publication.














TABLE OF CONTENTS


ABSTRACT . . . . . . . . . . . . . . .
FOREWORD . . . . . . . . . . . . . .
LIST OF FIGURES . . . . . . . . . . . . . .
LIST OF TABLES SHOWN IN FIGURE 3... . . . . . . . ..

BACKGROUND . . . . . . . . . . . . . ..
THE FORM 14 WORKSHEET . . . . . . . . . .
THE COMPUTER INPUT SHEET . . . . . . .. . . . .
RUNNING THE PROGRAM AND INTERPRETING THE RESULTS . . . . . .

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


Page


i
iii
i ii

1
2
2

4

15


LIST OF FIGURES


Number
1 THE FORM 14 WORKSHEET FOR WOODY ORNAMENTAL
2 THE WOODY ORNAMENTAL COMPUTER INPUT SHEET
3 A SAMPLE COMPUTER RUN FOR WOODY NBA . .


PLANT GROWERS . ...
. . . . . . .
. . . . .


LIST OF TABLES SHOWN IN FIGURE 3


SIZE OF BUSINESS, 1981 . . . . . . . . . ..
RATES OF PRODUCTION, 1981 . . . . . . . . . .
LABOR EFFICIENCY, 1981 . . . . . . . . .
EFFICIENCY IN CAPITAL USE, 1981 . . . . ... .
DOLLAR COSTS BY EXPENSE CATEGORY, 1981 . . . . . .
PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981 . . .
COSTS IN CENTS/SQ FT OF PLANT PRODUCTION AREA, 1981 . . .
COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981 .
COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1981.
INCOME SUMMARY, 1981 . . .. . . . . . .














WOODYNBA: 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 this
program by supplying on a confidential basis the data for their nursery opera-
tion. 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 describes the computer program used for woody ornamental nurser-
ies. The program works equally well for container and for field 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 present 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 i, a Professor and Extension Economist in the Food and
Resource Economics Department, Institute of Food and Agricultural Sciences,
University of Florida, Gainesville.










THE FORM 14 WORKSHEET


The Worksheet used to collect data from nursery operators for the Florida
Woody Nursery Business Analysis Program (Form 14 shown in Figure 1) also can
be used for the microcomputer program. In addition, nursery operators can
forward a copy of their worksheet, when completed, to the author in Gaines-
ville if they are willing. Doing so automatically supplies their data for in-
clusion in the published industry average. The more nursery operators that do
so, the more representative 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. Ex-
tra copies of the Worksheet are available from your local Extension 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 itbefore turning on the computer. The Compu-
ter Input Sheet (Figure 2) is for this purpose. Following are directions for
modifying and transferring information from the Form 14 Worksheet to the Com-
puter Input Sheet.
01. VALUE OF OWN PLANTS SOLD. Subtract from Worksheet Line 2A, value of all
plants sold, Line 28, 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. AVERAGE AREA IN PRODUCTION. This is the average of Worksheet Columns 3D
& 3E. Add the sum of Column D to the sum of Column E and divide by 2.
05. WORKERS, FULLTIME EQUIVALENT. Enter the sum of Worksheet Lines 7A & 7B.
06. CAPITAL OWNED IN LAND. If no change in ownership has occurred during the
year, enter the figure shown on Worksheet Line 4C (original cost). If a
change has taken place, enter the average of the beginning and ending in-
vestment values.
07. CAPITAL OWNED IN MACHINERY AND EQUIPMENT. This figure is derived from
data in Worksheet Section 6A as follows: Subtract from the new cost all
Accumulated Prior Depreciation and half of Depreciation This Year. Enter
the results which represents the mid-year investment in machinery and e-
quipment.











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

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








RUNNING THE PROGRAM AND INTERPRETING THE RESULTS


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

Value of own plants sold: the value of total plant sales minus the cost
of plants purchased for immediate resale. The cost of plants purchased for
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 operations. It is
the value of the capital package being used.
Annual turnover of capital: the percentage that results from dividing
the value of own plants sold by the value of capital (either owned or manag-
ed). It is annual plant sales stated in terms of percent of the capital in-
volved in the operation.
Total gain: the sum of plant sales, change in plant inventory, increase
in supply inventory, and miscellaneous cash income. It represents the total
effect of the year's operation, be it in the form of cash or change in inven-
tory value.
Net nursery income: the net effect of the year's operation. To obtain
it, all cash costs (except operator's salary), and all non-cash allowances
(except interest on capital) are subtracted from total gain. The result is
the return for the time and managerial skills of the operator, and for the
use of the capital invested in the operation.
Return to capital: the portion of net nursery income that is left after
subtracting the salary or time value of the operator. It is what the owned
capital earned.
Rate of return to capital: return to capital divided by the value of
o.,ned capital. It is the rate of return earned on the capital invested.









CON F IDENT I AL


WORK SHEET FOR CONTAINER WOODY PLANT
GROWERS, FLORIDA

FLORIDA COOPERATIVE EXTENSION SERVICE
NURSERY BUSINESS ANALYSIS

EXPLANATIONS AND INSTRUCTIONS: With data from this form, a business analysis
showing various efficiency measures can be completed for your nursery. It will
include an evaluation of labor, capital, space use, production and cost efficiency.
There is no charge for this service. To participate in the analysis program, the
work sheet which follows must be completed. The analysis will be performed and
the results returned within a few days after the completed work sheet is received.
In addition, after an analysis has been completed for all nurseries participating
in the program this year, a printed report with average information from similar
nurseries will be sent to you. Your nursery information will remain confidential.
However, submission of this completed work sheet will be taken to mean that your
nursery information can be added in and included as a part of the average for all
nurseries.
The data submitted should be for your most recent accounting year. The
accuracy of your nursery business analysis depends upon the completeness of the
information you provide. Please complete all sections of the work sheet. Do not
leave any blanks. If a particular figure is zero, enter zero on the line.
Most sections of the worksheet are thought to be self 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 CQwTAImkJE MuJsSEcIz Avr, County STATE
Principal owner Phone( ) -
Address Zip
Tax year: From JAA. To biFC | 8

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








SECTION 2. INCOME
A. Value of all plants sold . . . . . . . . .$ 341.96'. 9
B. Plants purchased for immediate resale. .......... ..$ 0
C. Miscellaneous income . . . . . . . . . .$ .'
2C--Miscellaneous income includes any income other than from plants (such as
interest income, rental income, etc.).


SECTION 3. PRODUCTION AREA
A B
Number Types of prod
or name area (slat, s
of area open, etc.)


auction
saran,


Square feet in use
Start of End of
tax year tax year






























4/17 046.07


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







SECTION 4. INVENTORY
Item Start of tax year End of tax year
A. Value of supplies in inventory. a. i eIa 43,967.46

B. Wholesale value of plants in invent .26401i7."1 3J8,197. 1

C. Land owned--original cost . .. 4 4 7

(optional)--current market value.

4B--Use 50 percent of wholesale price.

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

SECTION 5. VALUE OF RENTED LAND, BUILDINGS, AND EQUIPMENT
Item Start of tax year End of tax year
A. Value of land rented ....... 7 1 7 -. -

B. Value of machinery and equip rented O

C. Value of buildings, etc rented. . 321.42

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

SECTION 6. DEPRECIATION
Accumulated Depreciation
Item New cost prior this
____ depreciation
A. Machinery & equipment. 341.1 3 S' 7) 6 9.64

(3,89__ t .82 07.S'4

B. Buildings, installations 7 7O 29j .1O /017r..46

__( 3_..3?S 62 439,2






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








SECTION 7. MAN EQUIVALENTS
A. Total payroll hours 8. 59+,4 2080 (52 wks at 40 hrs/wk) =
B. Operator & salaried empl (if not included in A) =

SECTION 8. EXPENSES


A. Operators salary or time value .. . . . . .... ..$ 2
B. Other salaries,wages and related expense
$ + + + + = 134 293.31
sal-wages FICA unempl tax workmans ins other


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


13. 7

14,73


. . . . . . . .$ 4 16.
. . . . . . . .$ $
. . . . . . . .$ 4
. . . . . . . .$
S . . . . . . .$.4
. . . . . . . $
. . . . . . . .$
. . . . . . . $
. . . . . . . .$_
. . . . . . . .$

. . . . . . . $ 3, 242
. . . . . . .. $ .
. . . . . . ..$ UW7A_
. . . . . . . .$
on back of page) . . .$ /3 .(


$
$
$
$
$
$


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










Date 1981
Nursery Business Analysis For:
Nursery Business Analysis For:


AiTAIJiNER MuwRSERY Av&


CONTAINER


1 Container computer Input sheet


1 Value of own plants sold
2 Beginning plant inventory
3 Ending plant inventory .
4 Average area in production.
5 Workers, fulltime equivalent
6 Capital owned in land .


. .. s. 3A~$


. s. 2 JlJ.
. sq ft 41_D44
. number A
. . 44


7 Capital owned in machinery, equipment $ 21014
8 Capital owned in buildings, wells, fences $ _62 4T,
9 Beginning inventory for supplies . $ _4 4
10 Ending inventory for supplies.. s_. $43
11 Value of rented land. ...... $ _. 4
12 Value of rented machinery, equipment $ ____


13 Value of rented buildings . .
14 Operator's salary or time value .
15 Other wages & salaries . . .
16 Plants & seeds to grow on .
17 Containers . . . .
18 Peat, soil, shavings, etc . . .

19 Fertilizer, lime . . . .
20 Pesticides, chemicals . . .
21 Other production supplies .
22 Repairs & maintenance . . .
23 Vehicle & equipment operating costs
24 Travel, trade shows, entertainment .


. $___3L4











$_
s __Z3L47

s__J SASb
$ -LP4jU
$-!J


25 Insurance . . . .
26 Telephone, telegraph . .
27 Electricity . . . .
28 Taxes, licenses, bonds. .
29 Advertising . . .
30 Rent: land and/or buildings

31 Other cash expenses . .
32 Depreciation: machinery, equi
33 Depreciation: buildings, wells,
34 Miscellaneous cash income .
35 Interest rate used ....


. . ssi a
. .. _s. $


. . $-- M
. .. $__
$_... -_2_



. $__L8. $ 2



pment. $__
fences $_/ 22Z4
. . $_j 4.I S
. .. % ___J. _


Figure 2.--THE WOODY ORNAMENTAL COMPUTER


--


INPUT SHEET



















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

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

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


349985.96
264017.51
368197.19


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


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

10. ENDING INVENTORY FOR SUPPLIES. . . . .


40744.71
29007.54
62439.27
44816.59
438987.48
76179.64
0
321.42


.. $ 27753.06
.. $ 134293.31

.. $ 25716.68
. $ 31416.01
. $ 16896.47
. $8985.40
.. $ 5065.14
.. $ 9231.47

.. $ 9240.86
.. $ 15804.26


5966.38
5776.55
2246.98
3952.42
2459.57
1787.66
7065.93
13118.68


. $ 7679.64
.$ 10777.46
$ 1479.53
.% 15

. $43987.48


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


















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


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



DATA ENTRY BY BOB 02/22/83

* WOODY ORNAMENTAL NURSERY BUSINESS ANALYSIS FOR CONTAINER NURSERY AVG *


TABLE l.--SIZE OF BUSINESS, 1981


$ 349,985.96 VALUE OF OWN PLANTS SOLD
$ 453,165.64 SALES ADJUSTED FOR PLANT INVENTORY CHANGE

417,046.1 SO FT OF PLANT PROD AREA
9.6 ACRE EQUIVALENT OF PLANT PRODUCTION AREA

14.73 AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE YEAR

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

$ 493,200.91 TOTAL OWNED CAPITAL

CAPITAL MANAGED IN---
$ 316,607.35 GROWING PLANTS
$ 116,924.35 LAND
$ 29,007.54 MACHINERY & EQUIPMENT
$ 62,760.69 BLDGS, FENCES, WELLS
$ 44,402.04 SUPPLY INVENTORY

$ 569,701.96 TOTAL MANAGED CAPITAL






TABLE 2.--RATES OF PRODUCTION, 1981


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

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

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




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

















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


TABLE 3.--LABOR EFFICIENCY, 1981


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

28,312.7 SQ FT OF PLANT PRODUCTION AREA PER PERSON
--------------------------------------------------------------------------------








TABLE 4.--EFFICIENCY IN CAPITAL USE, 1981
------------~--------------------------------------

71 % OWNED CAPITAL TURNOVER
61 % MANAGED CAPITAL TURNOVER

$ 33,448.81 CAPITAL OWNED/PERSON
$ 38,642.36 CAPITAL MANAGED/PERSON

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

MANAGED CAPITAL PER PERSON IN---
$ 21,460.11 GROWING PLANTS
$ 7,937.84 LAND
$ 1,969.28 MACHINERY & EQUIPMENT
$ 4,260.74 BLDGS, FENCES, WELLS

MANAGED CAPITAL PER ACRE IN---
$ 33,017.06 GROWING PLANTS
$ 12,212.62 LAND
$ 3,029.81 MACHINERY & EQUIPMENT
$ 6,555.28 BLDGS, FENCES, WELLS

DISTRIBUTION OF MANAGED CAPITAL---
55.54% IN GROWING PLANTS
20.54% IN LAND
5.10% IN MACHINERY & EQUIPMENT
11.03% IN MACHINERY & EQUIPMENT
7.80% IN SUPPLY INVENTORY

100.00% TOTAL











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



















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


* TABLE 5.--DOLLAR COSTS BY EXPENSE CATEGORY, 1981
* TABLE 6.--PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, 1981
* TABLE 7.--COSTS IN CENTS/SD FT OF PLANT PRODUCTION AREA, 1981
* TABLE 8.--COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE, 1981
* TABLE 9.--COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHANGE), 1981






TABLE 5 TABLE 6 TABLE 7 TABLE 8 TABLE 9 ITEM

$ % @/SQ FT :/$ i/$


$ 27,753.06
$ 143,293.31


25,716.68
31,416.01
16,896.47
8,985.40
5,065.14
9.231.47


6.47%
33.40%

5.99%
7.32%
3.94%
2.09%
1.18%
2.15%


6.65
34.36

6.17
7.53
4.o05
2.15
1.21
2.21


$ 9,240.86 2.15% 2.22
$ 15,804.26 3.68% 3.79


$ 5,966.38
$ 5,776.55
$ 2,246.98
$ 3,952.42
$ 2,459.57
$ 1,787.66
$ 7,065.93
$ 13,118.68

$ 335,776.83

$ 7,679.64
$ 10,777.46
$ 829.11
$ 73,980.14

$ 93,266.35

$ 429,043.18


1.39%
1.35%.
0.52%
0.92%
0.57%
0.42%
1.65%
3.06%

78.26%

1. 79%
2.51%
0.19%
17.24%

21. 74%

100. 00%1


1.. 43
1.39
0.54
0.95
(. 59
0. 43
1.69
3.15

80. 51

1.84
2.58
0. 20
17.74

22. 36

1 ,2. 88


6.12
31.62

5.67
6.93
3.73
1 .98
1.12
2.04

2.(04
3.49

1.32
1.27
0. 50
0.87
0.54
0. 39
1.56
2.89


7.93 OPERATOR'S SALARY
40.94 OTHER WAGES


7.35
8.98
4.83
2.57
1.45
2.64


PLANTS & SEEDS
CONTAINERS
PEAT & SOIL
FERTILIZERS & LIME
PESTICIDES
OTHER PROD SUPPLIES


2.64 FACILITY REPAIRS
4.52 EQUIPMENT OPERATION


1.70
1.65
. 64
1. 13
0.70
0.51
2. 02
3.75


74.10 95.94


1. 69
2.38
0. 18
16. 33

20. 58

94.68


2.19
3.08
0.24
21.14

26. 65

122.59


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

TOTAL CASH COSTS

DEPN-MACH/EQUIP
DEPN-BLDGS/ETC
SUPPLY INVENTORY DEC
INT ON CAP @ 15%

TOTAL NON-CASH COSTS

TOTAL ALL COSTS


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


















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


TABLE 10.---INCOME SUMMARY, 1981


$ 349,985.96
$ 103,179.68
$ 0.00
$ 1,479.53

$ 454,645.17


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

TOTAL GAIN


$( 308,023.77) DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY
$( 19,286.21) DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAPITAL 3 15%

$( 327, 309.98) TOTAL DEDUCTIONS

$ 127,335.19 NET NURSERY INCOME

$( 27,753.06) OPERATOR'S SALARY OR TIME VALUE

$ 99.582.13 RETURN TO CAPITAL
20.19% RETURN TO CAPITAL














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


















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






























APPENDIX





PROGRAM LISTING




















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


















230 REM ---( WORKING )---
235 PRINT D$;"PR#0": HOME VTAB (12): INVERSE : PRINT *t * WORKING
* * ": NORMAL : GOTO 3000
240 REM ---( NO DECIMAL )---
241 PRINT D$;"PR#0": INVERSE : PRINT "PERCENTAGE IS ENTERED WITHOUT A DECIMAL"
242 NORMAL : FOR PAUSE = 1 TO 200: NEXT PAUSE: PRINT
243 PRINT D$;"PR#1": PRINT L$(35);: INPUT C(35): RETURN
280 REM ------------------------( 80 CHARACTER LINES )-----------------------
281 FOR I = 1 TO 79: PRINT "-";: NEXT : PRINT "-": RETURN
282 FOR I = 1 TO 79: PRINT "=";: NEXT : PRINT "-": RETURN
283 FOR I = 1 TO 79: PRINT ":";: NEXT : PRINT ":": RETURN
285 FOR I = 1 TO 79: PRINT "*";: NEXT : PRINT "*": RETURN
288 PRINT ------------ ------ ------ ----- ---": 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$;"PR#0": HTAB (10): INPUT "THE CORRECTION IS ";A,B
340 IF A = 0 AND B = 0 THEN 230
350 LET J = A:C(J) = B: IF C(35) < 1 THEN GOSUB 240: GOTO 335
355 PRINT D$;"PR#1": PRINT L$(J);
360 PRINT C(J)
385 GOTO 335
390 HTAB (8): PRINT "(ENTER";: INVERSE : PRINT Y ";: NORMAL : PRINT "FOR YES,
";: INVERSE : PRINT N ";: NORMAL : PRINT "FOR NO.) ";
391 RETURN
500 REM ---( PROGRAM END ROUTINE )---
505 PRINT D$;"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(34 = X1:C(35) = X2: GOTO 325
530 PRINT : PRINT
535 PRINT "DO YOU WANT TO START OVER AGAIN ";: INVERSE : PRINT "(Y/N)";: NORMAL
: PRINT ?";
540 GET Y$: PRINT : IF Y$ = "Y" THEN GOTO 100
545 HOME : VTAB (12): PRINT "THANKS FOR THE CHANCE TO WORK WITH YOU!"
550 PRINT HOPE TO SEE YOU AGAIN SOON !"
555 FOR PAUSE = 1 TO 500: NEXT PAUSE: PRINT : PRINT
560 PRINT D$;"RUN HELLO"
565 END : REM ---( END OF PROGRAM RUN )--
600 REM ---( ABSTRACT )---
605 HOME : VTAB (7): INVERSE
610 GOSUB 695
615 PRINT "THIS PROGRAM (WOODY NBA) ANALYZES WOODY
620 PRINT ORNAMENTAL CONTAINER OR FIELD NURSERY "
625 PRINT PRODUCTION AND FINANCIAL RECORDS FOR "
630 PRINT INDICATORS OF NURSERY PERFORMANCE.
635 PRINT THE RESULTING MEASURES OF PROFIT AND "
640 PRINT PHYSICAL PERFORMANCE CAN BE COMPARED "
645 PRINT WITH NURSERY PERFORMANCE IN PREVIOUS "
650 PRINT YEARS, OR WITH THE PERFORMANCE OF
655 PRINT "SIMILAR NURSERIES IN PUBLISHED AVERAGES"
660 GOSUB 695
690 NORMAL : RETURN
695 FOR I = 1 TO 38: PRINT ";: NEXT : PRINT ": RETURN


















700 REM ---( HEADER )---
705 PRINT D$;"PR#1": PRINT : PRINT
710 GOSUB 283
715 PRINT ": WOODY NURSERY BUSINESS ANALYSIS (VERSION 3.15) WAS DEVELOPED
BY IFAS :"
720 PRINT ": FOOD AND RESOURCE ECONOMICS DEPARTMENT, UNIVERSITY OF FLORIDA, GA
INESVILLE :"
725 PRINT ": FOR FURTHER INFORMATION ABOUT THE FLORIDA NURSERY BUSINESS ANALYSIS
S PROGRAM, :"
730 PRINT ": CALL BOB STRAIN, EXTENSION ECONOMIST, UNIVERSITY OF FLORIDA, (904)
392-1881 :"
735 GOSUB 283
795 PRINT : RETURN
800 REM ---( NO DECIMALS )---
801 PRINT "$ ";: GOTO 803
802 PRINT "$(";
803 LET X = INT (X + .5):X$ = STR$ (X)
807 IF X > 1000 THEN Y$ = LEFT$ (X$, LEN (X$) 3):X$ = "," + RIGHTS (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 "$(";
813 LET X = INT ((X + .05) 10) / 10:X$ = 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 "$(";
823 LET X = INT ((X + .005) 0) 10) 100:X$ = 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$ = LEFTS (Y$, LEN (Y$) 3): GOTO 851
860 REM ---( SPECIAL VARIATION )---
863 LET 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 L$(0)
1010 L$(1)
1020 L$ (2)
1030 LS(3)
1040 L$ (4)
1050 L$(5)
1060 L$ (6)
1070 L$(7)
1080 L (8)
1090 L$(9)
1100 L$(10)
1110 L$(11)
1120 L$(12)
1130 LS(13)
1140 L$(14)
1150 L$(15)
1160 L$(16)
1170 L$(17)
1180 L$(18)
1190 L$(19)
1200 L$(20)
1210 L$(21)
1220 L$(22)
1230 L$(23)
1240 L$(24)
1250 L$(25)
1260 L$(26)
1270 L$(27)
1280 L$(28)
1290 L$(29)
1300 L$(30)
1310 L$(31)
1320 L$(32)
1330 L$(33)
1340 L$(34)
1350 L$(35)


2000
2010
2020
2021
2030
2040
2050
2060
2070
2080
2090
2100
2110
2120
2130
2140
2150
2160
2180
2190
2200
2210
2220


= .


S .
= 4.
= 5.

7.
= 8.
= 9.


DATA IS FOR THE YEAR . .. .$"
VALUE OF OWN PLANTS SOLD . . . . . . .
BEGINNING PLANT INVENTORY. . . . . . . "
ENDING PLANT INVENTORY. . . . . . .$"
AVERAGE AREA IN PLANT PRODUCTION ..... .SQ FT
PERSONS EMPLOYED DURING THE YEAR . AVERAGE NUMBER
CAPITAL OWNED IN LAND. . . . . . . .. "
CAPITAL OWNED IN MACHINERY & EQUIPMENT ...... $"
CAPITAL OWNED IN BLDGS, FENCES, WELLS, ETC .... $"
BEGINNING INVENTORY FOR SUPPLIES . . . ... $"


"10. ENDING INVENTORY FOR SUPPLIES. . . . . .. $"


"11.
"12.
"13.
"14.
"15.
"16.
"17.
"18.
"19.
"20.
"21.
"22.
"23.
"24.
"25.
"26.
"27.
"28.
"29.
"30.
"31.
"32.
"33.
"34.
"35.


VALUE OF RENTED LAND . . . . . .
VALUE OF RENTED MACHINERY & EQUIPMENT . .
VALUE OF RENTED BUILDINGS. . . . . .
OPERATOR'S SALARY OR TIME VALUE . . .
OTHER WAGES & SALARIES . . . . . .
PLANTS & SEEDS TO GROW ON . . . . .
GROWING CONTAINERS . . . . . . .
PEAT, SOIL, SAND, SHAVINGS, ETC . . .
FERTILIZERS & LIME . . . . . . .
PESTICIDES & CHEMICALS . . . . . .
OTHER PRODUCTION SUPPLIES . . . . .
FACILITY REPAIRS & MAINTENANCE . . . .
EQUIPMENT OPERATION & MAINTENANCE . . .
TRAVEL, TRADE SHOWS, ENTERTAINMENT . . .
INSURANCE . . . . . . . .
TELEPHONE, TELEGRAPH, ANSWERING SERVICE. .
ELECTRICITY . . . . . . . .
TAXES, LICENSES, BONDS . . . . . .
ADVERTISING . . . . . . .
RENT: LAND AND/OR BUILDINGS . . . .
OTHER CASH EXPENSES . . . . . .
DEPRECIATION: MACHINERY & EQUIPMENT . .
DEPRECIATION: BUILDINGS, FENCES, WELLS, ETC.
MISCELLANEOUS CASH INCOME . . . . .
PLANNED RATE OF RETURN ON INVESTMENT . .


REM --------------------------( DATA ENTRY )--------------------------
HOME
PRINT D$;"PR#1"
PRINT D$;"PR#1"
PRINT : PRINT
INPUT "YOUR NAME IS? ";NM$
INPUT "TODAY'S DATE IS (MM/DD/YR): ";DT$
INPUT "THE NAME OF THE NURSERY IS ";NAME$
PRINT
:FOR J = 0 TO 35
:IF J = 1 THEN PRINT
:IF J = 4 THEN PRINT
:: IF J = 6 THEN PRINT
:IF J = 14 THEN HTAB 18: PRINT "-----WAGES & SALARIES-----"
:IF J = 16 THEN HTAB 17: PRINT "----PRODUCTION SUPPLIES-----"
:IF J = 22 THEN HTAB 15: PRINT "----OTHER PRODUCTION EXPENSE----"
:IF J = 24 THEN HTAB 14: PRINT "-----ADMINISTRATIVE & OVERHEAD-----"
:IF J = 32 THEN HTAB 19: PRINT "----REMAINING INPUTS-----"
:PRINT L$(J);
:INPUT ";C(J)
:: NEXT J
IF C(35) < 1 THEN GOSUB 240: GOTO 2210
PRINT : GOSUB 300: GOTO 230


. . $"
. . % "

















3000 REM -------------------------( COMPUTATION )------------------------
3010 LET AA = C(1) + (C(3) C(2)): REM ---( SALES W/INV ADJ )---
3030 LET AC = C(4) / 43560: REM ---( SQ FT TO ACRES )---
3040 LET AD = (C(2) + C(3)) / 2: REM ---( AVG PLANT INV )---
3050 LET AE = (C(9) + C(10)) / 2: REM ---( AVG SUPPLY INV )---
3060 LET AF = AD + C(6) + C(7) + C(8) + AE: REM ---( OWNED CAP )---
3070 LET AG = C(8) + C(13): REM ---( TOTAL BLDGS )---
3080 LET AH = C(7) + C(12): REM ---( TOTAL MACH )---
3090 LET AI = C(6) + C(11): REM ---( TOTAL LAND )---
3100 LET AJ = AD + AG + AH + AI + AE: REM ---( MANAGED CAP )---
3110 LET AK = C(1) / C(4) 100: REM ---( SALES/SQ FT )---
3120 LET AL = AA / C(4) 100: REM ---( ADJ $/SQ FT )---
3130 LET AM = AD / AC: REM ---( PLANT INV/ACRE )---
3150 LET AO = C(1) / AC: REM ---( SALES/ACRE )---
3160 LET AP = AA / AC: REM ---( ADJ $/ACRE )---
3170 LET AQ = C(1) / C(5): REM ---( SALES/PERSON )---
3180 LET AR = AA / C(5): REM ---( ADJ $/PERSON )---
3190 LET AS = C(4) / C(5): REM ---( SQ FT/PERSON )---
3220 LET AV = C(1) / AD 100: REM ---( INV TURNOVER )---
3265 REM
3270 LET BA = C(1) / AF 100: REM ---( OWNED $ TURNOVER )--
3280 LET BB = C(1) / AJ 100: REM ---( MANAGED $ TURNOVER )--
3290 LET BC = AF / C(5): REM ---( OWNED $/PERSON )---
3300 LET BD = AJ / C(5): REM ---( MANAGED $/PERSON )--
3310 LET BE = AF / AC: REM ---( OWNED $/ACRE )---
3320 LET BF = AJ / AC: REM ---( MANAGED $/ACRE )---
3330 LET BG = AD / C(5): REM ---( PLANT $/PERSON )---
3340 LET BH = AG / C(5): REM ---( BLDG S/PERSON )---
3350 LET BI = AH / C(5): REM ---( MACH $/PERSON )---
3360 LET BJ = AI / C(5): 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 BQ = AH / AJ 100: REM ---( % $ IN MACH )---
3440 LET BR = AI / AJ 100: REM ---( % $ IN LAND )---
3450 LET BS = AE / AJ 100: REM ---( % IN SUPPLEIS )---
3460 LET BT = BO + BP + BO + BR + BS: REM ---( % TOTAL )---
3470 LET X1 = C(34):X2 = C(35)
3480 LET C(34) = C(9) C(10): IF C(34) < 0 THEN C(34) = 0: REM ( SUPPLY INV )
3490 LET C(35) = AF X2 / 100: REM ---( CALC R.O.I. )---
3500 ::: LET F1 = 0:F2 = 0:F3 = 0:F5 = 0:F6 = 0: REM ---( GRAND TOTALS )---
3510 ::: FOR I = 1 TO 22:F1 = F1 + C(13 + I): NEXT : REM ---( GRAND TOTALS )--
3520 : FOR I = 1 TO 22: REM ---( TABLES 5-9 )---
3530 : LET CB(I) = C(13 + I) / Fl 100: REM ---( COSTS )---
3540 : LET CC(I) = C(13 + I) / C(4) 100: REM ---( @/SQ FT )---
3560 : LET CE(I) = C(13 + I) / AA 100: REM ---( CENTS/ADJ $ )---
3570 : LET CF(I) = C(13 + I) / C(l) 100: REM --- CENTS/$ SOLD )---
3580 : NEXT
3590 :: LET D1 = O:D2 = 0:D3 = O:D5 = 0:D6 = 0
3600 :: FOR I = 1 TO 18: REM ---( CASH SUBTOT )---
3610 :: LET D1 = D1 + C(13 + I): REM ---( $ COSTS )--
3620 :: LET D2 = D2 + CB(I): REM ---( % COSTS )---
3630 :: LET D3 = D3 + CC(I): REM ---( CENTS/SQ FT )--
3650 :: LET D5 = D5 + CE(I): REM ---( CENTS/ADJ $ )--
3660 :: LET D6 = D6 + CF(I): REM ---( CENTS/$ SOLD )---
3670 :: NEXT




















3680 ::: LET El = 0:E2 = 0:E3 = 0:E5 = 0:E6 = 0
3690 ::: FOR I = 1 TO 4: REM ----( NON-CASH SUBTOT )---
3700 ::: LET El = El + C(31 + 1): REM ---( $ COSTS )---
3710 ::: LET E2 = E2 + CB(18 + I): REM ---( % COSTS )---
3720 ::: LET E3 = E3 + CC(18 + I): REM ---( @/SQ FT )---
3740 ::: LET E5 = E5 + CE(18 + I): REM ---( CENTS/ADJ $ )---
3750 ::: LET E6 = E6 + CF(18 + I): REM ---( CENTS/$ SOLD )---
3760 ::: NEXT
3780 ::: FOR I = 1 TO 22: REM ---( GRAND TOTALS )---
3800 :::: LET F2 = F2 + CB(I): REM ---( % COSTS )---
3810 :::: LET F3 = F3 + CC(I): REM ---( CENTS/SQ FT )---
3830 :::: LET F5 = F5 + CE(I): REM ---( CENTS/ADJ $ )---
3840 :::: LET F6 = F6 + CF(I): REM ---( CENTS/$ SOLD )--
3850 :::: NEXT I
3870 LET 61 = C(3) C(2): REM ---( PLANT INV CHANGE )---
3880 LET G2 = C(10) C(9): REM ---( SUPPLY INV INC )---
3890 IF G2 < 0 THEN LET 62 = 0
3900 LET 63 = C(>) + 61 + G2 + X1: REM ---( TOTAL GAIN )---
3910 LET G4 = D1 C(14): REM ---( CASH OP SAL )---
3920 LET G5 = El C(35): REM ---( NONCASH INT )---
3930 LET G6 = G4 + G5: REM ---( DEDUCTIONS )---
3940 LET G7 = 63 66: REM ---( NET INCOME )---
3950 LET 68 = G7 C(14): REM ---( RETURN TO CAP )---
3960 LET 69 = 100 G8 / AF: REM ---( % RETURN )--
4000 GOSUB 10000
5000 REM ------------------------( PROGRAM PRINTOUT )------------------------
5010 HOME : RESTORE : PRINT D$;"PR#1": PRINT
5020 GOSUB 289: REM ---( CUT OR FOLD )---
5025 PRINT : PRINT
5030 GOSUB 700: REM ---( HEADER )---
5040 POKE 36,41: PRINT "DATA ENTRY BY ";NM$;: POKE 36,72: PRINT DT$: GOSUB 285
5050 PRINT "* WOODY ORNAMENTAL NURSERY BUSINESS ANALYSIS FOR ";NAME$;: POKE
36,79: PRINT "*"
5060 GOSUB 285: PRINT
5070 PRINT "TABLE l.--SIZE OF BUSINESS, ";C(0)
5080 GOSUB 282
5090 PRINT : LET X = C(1): GOSUB 820
5095 HTAB 17: PRINT R$(1)
5100 LET X = AA: GOSUB 820
5105 HTAB 17: PRINT "SALES ADJUSTED FOR PLANT INVENTORY CHANGE"
5130 PRINT : LET X = C(4): GOSUB 813
5135 HTAB 17: PRINT "SQ FT OF PLANT PROD AREA"
5150 LET X = AC: GOSUB 813
5155 HTAB 17: PRINT "ACRE EQUIVALENT OF PLANT PRODUCTION AREA"
5160 PRINT : LET X = C(5): GOSIB 823
5165 HTAB 17: PRINT "AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE YEAR"
5170 PRINT : HTAB 7: PRINT "CAPITAL OWNED IN---
5180 LET X = AD: GOSUB 820
5185 HTAB 17: PRINT R$(9)
5190 LET X = C(6): GOSUB 820
5195 HTAB 17: PRINT R$(9)
5200 LET X = C(7): GOSUB 820
5205 HTAB 17: PRINT R$(11)
5210 LET X = C(8): 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
5250
5255
5260
5265
5270
5275
5280
5285
5290
5295
5300
5305
5310
5320
5330
5340
5345
5350
5355
5360
5365
5370
5375
5380
5385
5390
5400
5410
5420
5430
5440
5445
5450
5455
5460
5465
5480
5650
5660
5670
5680
5685
5690
5695
5700
5705
5710
5715
5720
5725
5730
5735
5750
5760
5765
5770
5775
5780
5785
5790
5795


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


















PRINT : HTAB 7: PRINT
LET X = BK: GOSUB 820
HTAB 17: PRINT R$(9)
LET X = BN: GOSUB 820
HTAB 17: PRINT R$(10)
LET X = BM: GOSUB 820
HTAB 17: PRINT R$(11)
LET X = BL: GOSUB 820
HTAB 17: PRINT R$(12)
PRINT : HTAB 7: PRINT


"MANAGED CAPITAL PER ACRE IN---"









"DISTRIBUTION OF MANAGED CAPITAL--"


5800
5810
5815
5820
5825
5830
5835
5840
5845
5850
5860
5865
5870
5875
5880
5885
5890
5895
5900
5905
5910
5915
5920
5930
5940
5950
5960
5970
5990
6000
GE,
6010
GE),
6020
6030
6040
6050
6060
6070
6080
6090
6100
6110
6120
6130
6140
6150
860
6170
6180
6190
6200
6210
6220
6230
6240
6250
6270
6280
6290
6300
6310


GOSUB 281
FOR I = 1 TO 11: PRINT : NEXT
GOSUB 289: REM ---( CUT OR FOLD )--
FOR I = 1 TO 7: PRINT : NEXT
PRINT "S TABLE 5.--DOLLAR COSTS BY EXPENSE CATEGORY, ";C(O)
PRINT "S TABLE 6.--PERCENT OF TOTAL COSTS BY EXPENSE CATEGORY, ";C(0)
PRINT "S TABLE 7.--COSTS IN CENTS/SQ FT OF PLANT PRODUCTION AREA, ";C(0)
PRINT "S TABLE 8.--COSTS IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHAN
";C(O)
PRINT "S TABLE 9.--COSTS IN CENTS/$ SOLD (NO ADJUSTMENT FOR INVENTORY CHAN
";C(O)
FOR I = 1 TO 4: PRINT : NEXT
GOSUB 281
PRINT TABLE 5 TABLE 6 TABLE 7 TABLE 8 TABLE 9 ITEM"
GOSUB 282
PRINT $ % @/SO FT @/$ 3/$"
PRINT
: FOR I = 1 TO 22: REM ---( TABLES 5-9 )---
: IF I = 3 THEN PRINT
: IF I = 9 THEN PRINT
SIF I = 11 THEN PRINT
SIF I = 19 THEN 6220
SLET X = C(I + 13): PRINT "$";: GOSUB 860
: HTAB 15 Z: PRINT X$;: LET X = CB(I): GOSUB 860
SPOKE 36,(22 Z): PRINT XS;: POKE 36,22: PRINT ".";: LET X = CC(I): GOSUB

: POKE 36,(32 Z): PRINT X$;: LET X = CE(I): GOSUB 860
SPOKE 36,(42 Z): PRINT X$;: LET X = CF(I): GOSUB 860
SIF I = 22 THEN GOTO 6310
SPOKE 36,(52 Z): PRINT X$;: POKE 36,55: PRINT TN$(I)


NEXT
GOSUB 288
LET X = D1: PRINT "$";: GOSUB 860: REM ---( CASH SUBTOTAL )---
HTAB 15 Z: PRINT X$;: LET X = D2: GOSUB 860
POKE 36,(22 Z): PRINT X$;: POKE 36,22: PRINT "%";: LET X = D3: GOSU
POKE 36,(32 Z): PRINT XS;: LET X = D5: GOSUB 860
POKE 36,(42 Z): PRINT X$;: LET X = D6: GOSUB 860
POKE 36,(52 Z): PRINT X$;: POKE 36,57: PRINT "TOTAL CASH COSTS"
PRINT : GOTO 6130
POKE 36,(52 Z): PRINT X$;: POKE 36,55: PRINT "INT ON CAP @ ";X2;"%"


B 860


LET X = BO: GOSUB 823
HTAB 15: PRINT "% IN GROWING PLANTS"
LET X = BR: GOSUB 823
HTAB 15: PRINT "% IN LAND"
LET X = BQ: GOSUB 823
HTAB 15: PRINT "% IN MACHINERY & EQUIPMENT"
LET X = BP: GOSUB 823
HTAB 15: PRINT "% IN MACHINERY & EQUIPMENT"
LET X = BS: GOSUB 823
HTAB 15: PRINT "% IN SUPPLY INVENTORY"
PRINT -----------": LET X = BT: GOSUB 823
HTAB 15: PRINT "% TOTAL"


















6320 GOSUB 288
6330 LET X = El: PRINT "$";: GOSUB 860: REM ---( NON-CASH SUBTOTAL )---
6340 HTAB 15 Z: PRINT X$;: LET X = E2: GOSUB 860
6350 POKE 36,(22 Z): PRINT X$;: POKE 36,22: PRINT "%";: LET X = E3: GOSUB 860
6370 POKE 36,(32 Z): PRINT X$;: LET X = E5: GOSUB 860
6380 POKE 36,(42 Z): PRINT X$;: LET X = E6: GOSUB 860
6390 POKE 36,(52 Z): PRINT X$;: POKE 36,57: PRINT "TOTAL NON-CASH COSTS"
6400 PRINT ======= = ====== ======
6410 LET X = Fl: PRINT "$";: GOSUB 860: REM ---( GRAND TOTALS )---
6420 HTAB 15 Z: PRINT X$;: LET X = F2: GOSUB 860
6430 POKE 36,(22 Z): PRINT X$;: POKE 36,22: PRINT "%";: LET X = F3: GOSUB 860
6450 POKE 36,(32 Z): PRINT X$;: LET X = F5: GOSUB 860
6460 POKE 36,(42 Z): PRINT X$;: LET X = F6: GOSUB 860
6470 POKE 36,(52 Z): PRINT X$;: POKE 36,57: PRINT "TOTAL ALL COSTS"
6480 GOSUB 281
6490 FOR I = 1 TO 11: PRINT : NEXT
6500 GOSUB 289: REM ---( CUT OR FOLD )---
6510 FOR I = 1 TO 9: PRINT : NEXT
6520 PRINT "TABLE 10.--INCOME SUMMARY, ";C(0)
6530 GOSUB 282
6540 PRINT : LET X = C(1): GOSUB 820
6545 HTAB 17: PRINT R*(1)
6550 LET X = 61: GOSUB 820
6555 HTAB 17: PRINT "CHANGE IN PLANT INVENTORY VALUE"
6560 LET X = G2: GOSUB 820
6565 HTAB 17: PRINT "INCREASE IN SUPPLY INVERTORY VALUE"
6570 LET X = Xl: 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 = 64: GOSUB 822
6595 PRINT ")";: HTAB (17): PRINT "DEDUCT CASH COSTS EXCEPT OPERATOR'S SALARY"
6600 LET X = 85: GOSUB 822
6605 PRINT ")";: HTAB (17): PRINT "DEDUCT NON-CASH COSTS EXCEPT INTEREST ON CAP
ITAL @ ";X2;"%"
6610 PRINT -------------: LET X = G6: GOSUB 822
6615 PRINT ")";: HTAB (17): PRINT "TOTAL DEDUCTIONS"
6620 PRINT =============": LET X = 67: GOSUB 820
6625 HTAB 19: PRINT "NET NURSERY INCOME"
6630 PRINT : LET X = C(14): 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 = 69: GOSUB 823
6655 HTAB 15: PRINT "% RETURN TO CAPITAL"
6660 GOSUB 281
6670 FOR I = 1 TO 9: PRINT : NEXT
6680 GOSUB 700
6690 FOR I = 1 TO 16: PRINT : NEXT
6700 GOSUB 289: REM ---( CUT OR FOLD )--
6710 PRINT D*;"PR#O": PRINT
6720 GOSUB 500: GOSUB 230: GOTO 3000
10000 REM --------------------------( ROW LABELS )--------------------------
10001 R$(1) = "VALUE OF OWN PLANTS SOLD"
10009 R$(9) = "GROWING PLANTS"
10010 R$(10) = "LAND"
10011 R$(11) = "MACHINERY & EQUIPMENT"
10012 R$(12) = "BLDGS, FENCES, WELLS"
10013 R$(13) = "SUPPLY INVENTORY"
10100 RETURN









































































This public document was promulgated at a cost of $490.50. or 49 cents per copy, to provide information about a
microcomputer program adaptation of the Woody 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-
mation to further the purpose of the May 8 and June 30, 1914 Acts of Congress and Is authorized to provide research, educa
tlonal 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. Hlnton, Publications Distribution Center, IFAS Building 664, University of Florida, Gainesville, Florida 32611. Before publicizing this
publication, editors should contact this address to determine availability.




University of Florida Home Page
© 2004 - 2010 University of Florida George A. Smathers Libraries.
All rights reserved.

Acceptable Use, Copyright, and Disclaimer Statement
Last updated October 10, 2010 - - mvs