INTRODUCTION

Generic Poultry Budget (Version 1.32) 14 February 2003

It is strongly suggested that users obtain a copy of the SUGGESTIONS for USE publication to guide
them in the use of this program. Experienced users may find the guidelines in the program sufficient. Most
will not for the first several times of use. When all else fails read the detailed instructions!

There are four levels of instruction for the use of this program. They are (1) the instructions contained
in the program itself, (2) the suggestions for entering input at the end of the "Suggestions for Use" publication,
(3) the materials at the beginning of the "Suggestions for Use" publication, and (4) the use of a standard basic
farm business management text and/or an entry course in farm business management.

It is assumed that users of this program will have done extensive study and research on the enterprise
they are considering. Users should be very familiar with the various production practices and systems that
will be used. Further, users will find some basic elementary training in farm management to be useful to them.
Some users may find it to their advantage to work with a professional farm business management consultant.

Only make entries in the yellow shaded areas! Input cells shaded yellow are for input
entries only.

The authors wish to thank the students in the Summer 2002 Poultry Enterprise Management course #315
of the Poultry Center of Excellence of the Midwest Poultry Consortium for their observations and
suggestions for this worksheet as we worked on their individual and group class projects:
Prof. Bernard C. Wentworth and the following class members:
Behl, John A.
Gelbach, Briana E.
Griggs, Jeffrey P.
Guilmette, Brande T.
Henandez, Ursula E.
Hinkle, Jennifer M
Holl, Krintine L.
Lies, Jeremy D.
McMahon, Nicole
Preder, Trina M.
Schroeder, Christie K.
The authors also want to also thank the following persons for their constructive comments:
Arrinton, Lou, Professor Emeritus
Dietmann, Paul, Sauk County Cooperative Extension Agent
Kean, Ron, Poultry Science
Wentworth, Bernard C., Professor Poultry Science

This program was written by Robert A. Luening, Prof. Emeritus, Cooperative Extension Farm Management
and Donald J. Schuster, Project Economist CIAS. University of Wisconsin--Madison. January 2003

Robert A. Luening and Donald J. Schuster

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 GENERIC POULTRY ENTERPRISE BUDGET--example
ENTERPRISE DESCRIPTION
This is a 1000 bird cornish rock cross operation. Birds are raised in 10' x 12' x 2' pens that are moved everyday to new pasture.
Birds are raised to a butchered wieght of 5 pounds per bird and sold for $2.25/lb.
The processing is done on farm.
Birds are sold fresh at farmers markets and right from the farm.

Number Average Total Percent of

I. RECEIPTS Sale Units Price/Unit Value Gross Receipts
1. Income from egg sales - - - 0.00%
2. Income from spent laying hens - - - 0.00%
3. Income from slaughter bird sales 4,500 2.25 10,125.00 100.00%
4. Income from laying bird sales - - - 0.00%
5. Income from production bird sales - - - 0.00%
6. Income from feather sales - - - 0.00%
7. Income from manure sales - 0.00%
8. Income from miscellaneous sales - 0.00%
9. Any other income - 0.00%
10. GROSS RECEIPTS from enterprise $ 10,125 100.00%

II. VARIABLE COSTS Price per Number of Dollar Percent of Percent of

A. Feed costs Unit Units Value Feed Costs Total Cost
1. Forage--hay equivalent (units) $ - - $ -
2. Corn--corn equivalent (units) $ - - $ -
3. Soybean meal (44% C.P.) (units) $ - - $ -
4. DiCal (24% CA--18% P) (units) $ - - $ -
5. Trace mineral salt (units) $ - - $ -
6. Fish meal (units) $ - - $ -
7. Commercial supplement (units) $ - - $ -
8. Feed additives (units) $ - - $ -
9. Total mixed ration (units) $ 183.46 3 $ 489.84 84.478% 7.231%
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
15. Pasture cost/acre/yr. (land rent value) $ 90.00 1 $ 90.00 15.522% 1.329%
16. Total feed costs $ 579.84 100.00% 8.56%

B. Poultry costs (other variable costs) Price/Unit No. of Units Dollar Value % Poul. Costs Percent of Total Cost
1. Bedding (units) $ 3.35 7.0 $ 23.45 2.848% 0.35%
2. Custom hire $ -
3. Insurance (non-fixed cost type) $ -
4. Leases $ -
5. Marketing costs $ 100.00 12.144% 1.48%
6. Miscellaneous $ -
7. Overhead ( legal, accounting, etc.) $ -
8. Power & fuel (gas, oil, propane, etc.) $ 25.00 3.036% 0.37%
9. Processing costs (off farm costs) $ -
10. Repairs & maintainence (use related) $ -
11. Slaughter birds (purchased) cost $ 600.00 72.864% 8.86%
12. Slaughter birds (raised) value $ -
13. Supplies (leg bands, containers, etc.) $ -
14. Trucking costs (variable costs only) $ -
15. Utilities (electric, telephone, etc.) $ 75.00 9.108% 1.11%

Robert A. Luening and Donald J. Schuster

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16. Veterinarian and medicine $ -
17. Total cash poultry costs $ 823.45 100.00% 12.16%
18. Interest (on operating costs) $ 35.08 0.52%
19. TOTAL VARIABLE COSTS $ 1,438.37 21.23%

III. FIXED COSTS Investment %CRC+RTI CRC+RTI Chrg. No. Years Percent of Fixed Cost
1. Permanent buildings (CRC) & (RTI) $ 3,000 62.919% $ 1,887.57 1.000 49.89%
2. Portable buildings (CRC) & (RTI) $ 450 28.546% $ 128.46 1.000 3.40%
3. Equipment (CRC) & (RTI) $ 125 28.546% $ 35.68 1.000 0.94%
4. Processing buildings (CRC) & (RTI) $ 7,500 9.227% $ 692.04 1.000 18.29%
5. Processing equipment (CRC) & (RTI) $ 4,500 23.101% $ 1,039.54 1.000 27.48%
6. Purchased capital birds (CRC) & (TI) $ - 0.000% $ - 1.000
7. Raised capital birds (CRC+TI) $ - 0.000% $ - 1.000
8. TOTAL FIXED COSTS $ 15,575 $ 3,783 100.00%
9. Fixed cost as a percent of total cost 55.85%

IV. LABOR & MANAGEMENT COSTS % of Labor

Labor Units Rate/Unit Total Labor and Mgt. Costs Percent of Total Cost
1. Paid production labor cost - $ - $ -
2. Paid processing labor cost - $ - $ -
3. Paid marketing labor cost - $ - $ -
4. Unpaid production labor value 75.0 $ 10.00 $ 750.00 48.31% 11.07%
5. Unpaid processing labor value 25.0 $ 10.00 $ 250.00 16.10% 3.69%
6. Unpaid marketing labor value 35.00 $ 10.00 $ 350.00 22.54% 5.17%
7. Total labor charges (paid and unpaid) 135.0 $ 1,350 86.96% 19.93%
8. Imputed management charge (%) & ($) 2% $ 203 13.04% 2.99%
9. Total labor & management costs (7+8) $ 1,553 100.00% 22.92%

V. TOTAL COST (excluding a management charge) $ 6,572

TOTAL COST (including a management charge) 6,774

Returns per Returns per Returns/Bird Returns per Total

VI. RETURNS Laying Bird Dozen Eggs Started Pound Sold Amount
1. Gross receipts #DIV/0! #DIV/0! $ 10.13 $ 2.25 $ 10,125.00
2. Minus feed costs #DIV/0! #DIV/0! $ 0.58 $ 0.13 $ 579.84
3. Returns over feed costs (3 = 1 - 2) #DIV/0! #DIV/0! $ 9.55 $ 2.12 $ 9,545.16
4. Minus other variable costs #DIV/0! #DIV/0! $ 0.86 $ 0.19 $ 858.53
5. Returns above all var.costs (5 = 3 - 4) #DIV/0! #DIV/0! $ 8.69 $ 1.93 $ 8,686.63
6. Minus fixed costs #DIV/0! #DIV/0! $ 3.78 $ 0.84 $ 3,783.29
7. Returns to labor & mgt. (7 = 5 - 6) #DIV/0! #DIV/0! $ 4.90 $ 1.09 $ 4,903.33
8. Minus labor charges #DIV/0! #DIV/0! $ 1.35 $ 0.30 $ 1,350.00
9. Returns to management (9 = 7 - 8) #DIV/0! #DIV/0! $ 3.55 $ 0.79 $ 3,553.33

INPUT for GENERIC POULTRY ENTERPRISE BUDGET

ASSUMPTIONS TO BE USED IN THE BUDGET SUGGESTIONS FOR ENTERING DATA
Description of Enterprise Enter a detailed description of the enterprise
This is a 1000 bird cornish rock cross operation. Birds are raised in 10' x 12' x 2' pens that are moved everyday to new pasture.
Birds are raised to a butchered wieght of 5 pounds per bird and sold for $2.25/lb.
The processing is done on farm.
Birds are sold fresh at farmers markets and right from the farm.

Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.
Building investment--permanent $ $ 3,000 Enter as a $ whole number Enter total beginning value
Building investment--portable $ $ 450 Enter as a $ whole number Enter total beginning value

Robert A. Luening and Donald J. Schuster

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Equipment investment
Building investment--processing
Equipment investment--processing $ $
Cost/bird of purchased production bird $
Number of purchased production birds
Market value of raised production bird $
Number of raised production birds
Ending number of purchased capital birds
Ending number of raised capital birds
Time period of budget (in years)
Read the "Time period of the enterprise budget" in the "Making Input Entries Into the Budget"
% calculated capital bird death loss
Physical Information--Non-capital Birds
Cost/bird of purchased slaughter bird $ $
Number of purchased slaughter birds
Market value of raised slaughter birds $
Number of raised slaughter birds
Ending number of purch. slaughter birds
Ending number of raised slaughter birds
Avg. weight of all slaughter birds sold
% calculated non-capital bird death loss
Feed Costs (BIPP - EIS)
Forage--hay equivalent (units)
Corn--corn equivalent (units)
Soybean meal (44% C.P.) (units)
DiCal (24% CA--18% P) (units)
Trace mineral salt (units)
Fish meal (units)
Commercial supplement (units)
Feed additives (units)
Total mixed ration (units)
Pasture cost/acre/year (land rent value)
Income Items
Income from egg sales
Income from spent laying hens
Income from slaughter bird sales
Income from laying bird sales
Income from production bird sales
Income from feather sales
Income from manure sales
Income from miscellaneous sales
Income from any other sales
Labor Information
Hired labor (production labor hours)
Cost per hour for hired production labor
Hired labor (processing labor hours)
Robert A. Luening and Donald J. Schuster
$ $ 125 Enter as a $ whole number Enter total beginning value
$ $ 7,500 Enter as a $ whole number Enter total beginning value
4,500 Enter as a $ whole number Enter total beginning value
Purchase cost per bird of production (laying or breeding) birds
Enter number of production (laying or breeding) birds purchased
Market value per bird of raised production (breeding or laying) birds
Enter number of production (laying or production) birds raised
Enter no. of purchased capital birds remaining at end of budget period
Enter no. of raised capital birds remaining at end of budget period
1.00 Enter as a decimal value e.g. 1 year & 3 months = 1.25 years
This is the calculated death loss percentage for all capital birds
0.60 Weight/bird Purchase cost/bird of slaughter bird e.g.chicks put on feed.
1,000 0.10 Enter no. & wght. of purch. birds e.g.chicks or poults.
Weight/bird Market value/bird of raised slaughter birds put on feed.
Enter no. & weight of slaughter birds raised put on feed.
920 Enter the number of non-capital birds sold, consumed or in inventory
Enter the number of non-capital birds sold, consumed or in inventory
5.00 Enter the per bird weight of the birds sold or consumed or in inventory.
8.0% This is a calculated death loss percentage for non-capital birds
Price/Unit No. of Units Suggestions for Entering Expense Items
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
$ 183.460 2.7 Specify Line Suggestions
Specify On the "specify" lines enter the feed
Specify component you are using in Column A.
Specify Then enter the "price per unit" and the
Specify "physical amount" in the appropriate
Specify columns C and D.
$ 90.000 1.0 Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Price/Unit Phy. Amt. Suggestions for Entering Income Items
In Column B enter the unit price of the item sold and in
Column C enter the physical amount of the item sold.
$ 2.25 4,500 Total weight of slaughter bird sales is a calculated number!
Enter total laying bird sales. Price per bird & no. of birds
Enter total breeder/production bird sales. Price/ bird and no.
Enter total receipts from feather sales.
Enter total receipts from manure sales.
Enter total receipts from "miscellaneous sales" and from "other sales"
as a dollar amount on these two lines.
- Enter the total paid production labor hours used in the enterprise.
$ - Enter the total per hour cost of wages & fringes for paid production labor.
Enter the total paid processing labor hours used in the enterprise.
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Cost per hour for hired processing labor
Hired labor (marketing labor hours)
Cost per hour for hired marketing labor
Unpaid production labor (labor hours)
Unpaid production labor charge per hour
Unpaid processing labor (labor hours)
Unpaid processing labor chrg. (per hour)
Unpaid marketing labor (labor hours)
Unpaid marketing labor chrg. (per hour)
% Unpaid or paid management charge %
Enter the total per hour cost of wages & fringes for paid processing labor.
Enter the total paid marketing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid marketing labor.
75.00 Enter the total unpaid production labor hours used in the enterprise.
$ 10.00 Enter the per hour labor charge for unpaid production labor.
25.00 Enter the total unpaid processing labor hours used in the enterprise.
$ 10.00 Enter the per hour labor charge for unpaid processing labor.
35.00 Enter the total unpaid marketing labor hours used in the enterprise.
$ 10.00 Enter the per hour labor charge for unpaid marketing labor.
2.00 Enter a percent of the gross receipts as a management charge.

Other Operating Expenses

Bedding (units)
Bedding (price per unit)
Custom hire
Insurance (non-fixed cost type)
Leases
Marketing costs
Miscellaneous
Overhead ( legal, accounting, etc.)
Power & fuel (include lubrication)
Processing costs--off farm custom cost
Repairs & maintenance (use related)
Slaughter birds purchased
Supplies (leg bands, egg cartons, etc.)
Hired hauling and trucking
Utilities (electricity, telephone, etc.)
Veterinarian and medicine
Interest rate charge on non-fixed items %
7.00 Enter physical units (e. g. lbs., tons, kilos etc.) of bedding used.
$ 3.35 Enter cost per unit of bedding
Enter total expense for budget p e.g. hired machine work
Enter total expense for budget period e.g. liability insurance
$ - Enter total expense for budget period e.g. land & building rents.
$ 100.00 Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period.
$ 25.00 Enter total expense for budget period e.g. gas, oil, propane, etc.
$ - Enter total expense for budget period e.g. cost of off farm processing
Enter total expense for budget period. Use related non-fixed cost repairs.
$ 600.00 This is a calculated number! Do not enter a number here.
Enter total expense for budget period.
Enter total expense for budget period.
$ 75.00 Enter total expense for budget period e.g. electricity, telephone, etc.
Enter total expense for budget period.
5.00 Enter as a whole number. For non-fixed cost items only. See directions.

WORKSHEET FOR THE CALCULATION OF THE CRC (Capital Recovery Charge) & RTI (Repairs, Taxes, Insurance)
Beginning Salvage Interest Rate Salvage Value
Item Value Value Years of Life Charged Interest Rate
Production permanent buildings $ 3,000 $ 500 10.00 8% 3%
Portable production buildings $ 450 $ - 5.00 8%
Production equipment $ 125 $ - 5.00 8%
Processing buildings $ 7,500 $ 1,000 20.00 8% 3%
Processing equipment $ 4,500 $ 1,500 8.00 8% 3%
Purchased capital poultry (breed. & lay.) $ -
Raised capital poultry (breeding & lay.) $ -
Percent Non-Use Related Repairs Percent Percent Percent Percent Percent
(Enter as a % of beginning asset value) Insurance Prop.Taxes CR Factor CR Charge CRC + RTI
50.00% 14.9% 12.9% 62.92%
3.00% 0.50% 25.0% 25.0% 28.55%
3.00% 0.50% 25.0% 25.0% 28.55%
10.2% 9.2% 9.23%
10.00% 0.50% 17.4% 12.6% 23.10%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%

FOOTNOTES TO BUDGET Information to be entered by the user to help explain the above budget.
(BIPP - EIS) = Disappearance or (Beginning Inventory + Production + Purchases) - (Ending Inventory + Sales) = Disappearance

Robert A. Luening and Donald J. Schuster

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 GENERIC POULTRY ENTERPRISE BUDGET--test
ENTERPRISE DESCRIPTION
Schuster--Oregon Expedition in January 2003
Pasture Poultry--Big Time!!

Number Average Total Percent of

I. RECEIPTS Sale Units Price/Unit Value Gross Receipts
1. Income from egg sales - - - 0.00%
2. Income from spent laying hens - - - 0.00%
3. Income from slaughter bird sales 70,159 0.97 68,054.39 100.00%
4. Income from laying bird sales - - - 0.00%
5. Income from production bird sales - - - 0.00%
6. Income from feather sales - - - 0.00%
7. Income from manure sales - 0.00%
8. Income from miscellaneous sales - 0.00%
9. Any other income - 0.00%
10. GROSS RECEIPTS from enterprise $ 68,054 100.00%

II. VARIABLE COSTS Price per Number of Dollar Percent of Percent of

A. Feed costs Unit Units Value Feed Costs Total Cost
1. Forage--hay equivalent (units) $ - - $ -
2. Corn--corn equivalent (units) $ - - $ -
3. Soybean meal (44% C.P.) (units) $ - - $ -
4. DiCal (24% CA--18% P) (units) $ - - $ -
5. Trace mineral salt (units) $ - - $ -
6. Fish meal (units) $ - - $ -
7. Commercial supplement (units) $ - - $ -
8. Feed additives (units) $ - - $ -
9. Total mixed ration (units) $ - - $ -
Farm supplied supplements $ 300.00 93 $ 27,945.00 95.480% 45.017%
Oyster shell--bags $ 6.75 28 $ 189.00 0.646% 0.304%
Grit--bags $ 6.75 28 $ 189.00 0.646% 0.304%
$ - - $ -
$ - - $ -
15. Pasture cost/acre/yr. (land rent value) $ 105.00 9 $ 945.00 3.229% 1.522%
16. Total feed costs $ 29,268.00 100.00% 47.15%

B. Poultry costs (other variable costs) Price/Unit No. of Units Dollar Value % Poul. Costs Percent of Total Cost
1. Bedding (units) $ 9.48 97.7 $ 926.20 5.121% 1.49%
2. Custom hire $ -
3. Insurance (non-fixed cost type) $ -
4. Leases $ 510.00 2.820% 0.82%
5. Marketing costs $ -
6. Miscellaneous $ -
7. Overhead ( legal, accounting, etc.) $ -
8. Power & fuel (gas, oil, propane, etc.) $ 3,005.22 16.617% 4.84%
9. Processing costs (off farm costs) $ -
10. Repairs & maintainence (use related) $ -
11. Slaughter birds (purchased) cost $ -
12. Slaughter birds (raised) value $ 12,401.50 68.572% 19.98%
13. Supplies (leg bands, containers, etc.) $ 1,192.80 6.595% 1.92%
14. Trucking costs (variable costs only) $ -

Robert A. Luening and Donald J. Schuster 6 12/06/201805:12:48

15. Utilities (electric, telephone, etc.) $ 49.68 0.275% 0.08%
16. Veterinarian and medicine $ -
17. Total cash poultry costs $ 18,085.40 100.00% 29.13%
18. Interest (on operating costs) $ 1,183.83 1.91%
19. TOTAL VARIABLE COSTS $ 48,537.23 78.19%

III. FIXED COSTS Investment %CRC+RTI CRC+RTI Chrg. No. Years Percent of Fixed Cost
1. Permanent buildings (CRC) & (RTI) $ 5,611 22.784% $ 1,278.42 1.000 36.57%
2. Portable buildings (CRC) & (RTI) $ 3,698 37.192% $ 1,375.36 1.000 39.34%
3. Equipment (CRC) & (RTI) $ 4,700 17.921% $ 842.27 1.000 24.09%
4. Processing buildings (CRC) & (RTI) $ - 0.000% $ - 1.000
5. Processing equipment (CRC) & (RTI) $ - 0.000% $ - 1.000
6. Purchased capital birds (CRC) & (TI) $ - 0.000% $ - 1.000
7. Raised capital birds (CRC+TI) $ - 0.000% $ - 1.000
8. TOTAL FIXED COSTS $ 14,009 $ 3,496 100.00%
9. Fixed cost as a percent of total cost 5.63%

IV. LABOR & MANAGEMENT COSTS % of Labor

Labor Units Rate/Unit Total Labor and Mgt. Costs Percent of Total Cost
1. Paid production labor cost 1,143.0 $ 7.00 $ 8,001.00 79.67% 12.89%
2. Paid processing labor cost - $ - $ -
3. Paid marketing labor cost - $ - $ -
4. Unpaid production labor value 104.0 $ - $ -
5. Unpaid processing labor value - $ - $ -
6. Unpaid marketing labor value - $ - $ -
7. Total labor charges (paid and unpaid) 1,247.0 $ 8,001 79.67% 12.89%
8. Imputed management charge (%) & ($) 3% $ 2,042 20.33% 3.29%
9. Total labor & management costs (7+8) $ 10,043 100.00% 16.18%

V. TOTAL COST (excluding a management charge) $ 60,034

TOTAL COST (including a management charge) 62,076

Returns per Returns per Returns/Bird Returns per Total

VI. RETURNS Laying Bird Dozen Eggs Started Pound Sold Amount
1. Gross receipts #DIV/0! #DIV/0! $ 4.66 $ 0.97 $ 68,054.39
2. Minus feed costs #DIV/0! #DIV/0! $ 2.01 $ 0.42 $ 29,268.00
3. Returns over feed costs (3 = 1 - 2) #DIV/0! #DIV/0! $ 2.66 $ 0.55 $ 38,786.39
4. Minus other variable costs #DIV/0! #DIV/0! $ 1.32 $ 0.27 $ 19,269.23
5. Returns above all var.costs (5 = 3 - 4) #DIV/0! #DIV/0! $ 1.34 $ 0.28 $ 19,517.15
6. Minus fixed costs #DIV/0! #DIV/0! $ 0.24 $ 0.05 $ 3,496.04
7. Returns to labor & mgt. (7 = 5 - 6) #DIV/0! #DIV/0! $ 1.10 $ 0.23 $ 16,021.11
8. Minus labor charges #DIV/0! #DIV/0! $ 0.55 $ 0.11 $ 8,001.00
9. Returns to management (9 = 7 - 8) #DIV/0! #DIV/0! $ 0.55 $ 0.11 $ 8,020.11

INPUT for GENERIC POULTRY ENTERPRISE BUDGET

ASSUMPTIONS TO BE USED IN THE BUDGET SUGGESTIONS FOR ENTERING DATA
Description of Enterprise Enter a detailed description of the enterprise
Schuster--Oregon Expedition in January 2003
Pasture Poultry--Big Time!!

Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.
Building investment--permanent $ $ 5,611 Enter as a $ whole number Enter total beginning value

Robert A. Luening and Donald J. Schuster 7 12/06/201805:12:48

Building investment--portable
Equipment investment
Building investment--processing
Equipment investment--processing $ Enter as a $ whole number
Cost/bird of purchased production bird $
Number of purchased production birds
Market value of raised production bird $
Number of raised production birds
Ending number of purchased capital birds
Ending number of raised capital birds
Time period of budget (in years)
Read the "Time period of the enterprise budget" in the "Making Input Entries Into the Budget"
% calculated capital bird death loss
Physical Information--Non-capital Birds
Cost/bird of purchased slaughter bird $
Number of purchased slaughter birds
Market value of raised slaughter birds $ $
Number of raised slaughter birds
Ending number of purch. slaughter birds
Ending number of raised slaughter birds
Avg. weight of all slaughter birds sold
% calculated non-capital bird death loss
Feed Costs (BIPP - EIS)
Forage--hay equivalent (units)
Corn--corn equivalent (units)
Soybean meal (44% C.P.) (units)
DiCal (24% CA--18% P) (units)
Trace mineral salt (units)
Fish meal (units)
Commercial supplement (units)
Feed additives (units)
Total mixed ration (units)
Farm supplied supplements
Oyster shell--bags
Grit--bags
Pasture cost/acre/year (land rent value)
Income Items
Income from egg sales
Income from spent laying hens
Income from slaughter bird sales
Income from laying bird sales
Income from production bird sales
Income from feather sales
Income from manure sales
Income from miscellaneous sales
Income from any other sales
Labor Information
Hired labor (production labor hours)
Cost per hour for hired production labor
Robert A. Luening and Donald J. Schuster
$ $ 3,698 Enter as a $ whole number Enter total beginning value
$ $ 4,700 Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
Enter total beginning value
Purchase cost per bird of production (laying or breeding) birds
Enter number of production (laying or breeding) birds purchased
Market value per bird of raised production (breeding or laying) birds
Enter number of production (laying or production) birds raised
Enter no. of purchased capital birds remaining at end of budget period
Enter no. of raised capital birds remaining at end of budget period
1.00 Enter as a decimal value e.g. 1 year & 3 months = 1.25 years
This is the calculated death loss percentage for all capital birds
Weight/bird Purchase cost/bird of slaughter bird e.g.chicks put on feed.
0.85 Weight/bird Market value/bird of raised slaughter birds put on feed.
14,590 0.25 Enter no. & weight of slaughter birds raised put on feed.
Enter the number of non-capital birds sold, consumed or in inventory
13,227 Enter the number of non-capital birds sold, consumed or in inventory
5.58 Enter the per bird weight of the birds sold or consumed or in inventory.
9.3% This is a calculated death loss percentage for non-capital birds
Price/Unit No. of Units Suggestions for Entering Expense Items
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Specify Line Suggestions
Specify $ 300.000 93.2 On the "specify" lines enter the feed
Specify $ 6.750 28.0 component you are using in Column A.
Specify $ 6.750 28.0 Then enter the "price per unit" and the
Specify "physical amount" in the appropriate
Specify columns C and D.
$ 105.000 9.0 Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Price/Unit Phy. Amt. Suggestions for Entering Income Items
In Column B enter the unit price of the item sold and in
Column C enter the physical amount of the item sold.
$ 0.97 70,159 Total weight of slaughter bird sales is a calculated number!
Enter total laying bird sales. Price per bird & no. of birds
Enter total breeder/production bird sales. Price/ bird and no.
Enter total receipts from feather sales.
Enter total receipts from manure sales.
Enter total receipts from "miscellaneous sales" and from "other sales"
as a dollar amount on these two lines.
1,143.00 Enter the total paid production labor hours used in the enterprise.
$ 7.00 Enter the total per hour cost of wages & fringes for paid production labor.
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Hired labor (processing labor hours)
Cost per hour for hired processing labor
Hired labor (marketing labor hours)
Cost per hour for hired marketing labor
Unpaid production labor (labor hours)
Unpaid production labor charge per hour
Unpaid processing labor (labor hours)
Unpaid processing labor chrg. (per hour)
Unpaid marketing labor (labor hours)
Unpaid marketing labor chrg. (per hour)
% Unpaid or paid management charge %
Enter the total paid processing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid processing labor.
Enter the total paid marketing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid marketing labor.
104.00 Enter the total unpaid production labor hours used in the enterprise.
Enter the per hour labor charge for unpaid production labor.
Enter the total unpaid processing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid processing labor.
Enter the total unpaid marketing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid marketing labor.
3.00 Enter a percent of the gross receipts as a management charge.

Other Operating Expenses

Bedding (units)
Bedding (price per unit)
Custom hire
Insurance (non-fixed cost type)
Leases
Marketing costs
Miscellaneous
Overhead ( legal, accounting, etc.)
Power & fuel (include lubrication)
Processing costs--off farm custom cost
Repairs & maintenance (use related)
Slaughter birds purchased
Supplies (leg bands, egg cartons, etc.)
Hired hauling and trucking
Utilities (electricity, telephone, etc.)
Veterinarian and medicine
Interest rate charge on non-fixed items %
97.70 Enter physical units (e. g. lbs., tons, kilos etc.) of bedding used.
$ 9.48 Enter cost per unit of bedding
Enter total expense for budget p e.g. hired machine work
Enter total expense for budget period e.g. liability insurance
$ 510.00 Enter total expense for budget period e.g. land & building rents.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period.
$ 3,005.22 Enter total expense for budget period e.g. gas, oil, propane, etc.
Enter total expense for budget period e.g. cost of off farm processing
Enter total expense for budget period. Use related non-fixed cost repairs.
$ - This is a calculated number! Do not enter a number here.
$ 1,192.80 Enter total expense for budget period.
Enter total expense for budget period.
$ 49.68 Enter total expense for budget period e.g. electricity, telephone, etc.
Enter total expense for budget period.
5.00 Enter as a whole number. For non-fixed cost items only. See directions.

WORKSHEET FOR THE CALCULATION OF THE CRC (Capital Recovery Charge) & RTI (Repairs, Taxes, Insurance)
Beginning Salvage Interest Rate Salvage Value
Item Value Value Years of Life Charged Interest Rate
Production permanent buildings $ 5,611 $ 1,000 7.00 8%
Portable production buildings $ 3,698 4.00 8%
Production equipment $ 4,700 $ 3,000 4.00 8%
Processing buildings $ -
Processing equipment $ -
Purchased capital poultry (breed. & lay.) $ -
Raised capital poultry (breeding & lay.) $ -
Percent Non-Use Related Repairs Percent Percent Percent Percent Percent
(Enter as a % of beginning asset value) Insurance Prop.Taxes CR Factor CR Charge CRC + RTI
5.00% 2.00% 19.2% 15.8% 22.78%
5.00% 2.00% 30.2% 30.2% 37.19%
5.00% 2.00% 30.2% 10.9% 17.92%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%

FOOTNOTES TO BUDGET Information to be entered by the user to help explain the above budget.
(BIPP - EIS) = Disappearance or (Beginning Inventory + Production + Purchases) - (Ending Inventory + Sales) = Disappearance

Robert A. Luening and Donald J. Schuster 9 12/06/201805:12:48

 GENERIC POULTRY ENTERPRISE BUDGET #1
ENTERPRISE DESCRIPTION

Number Average Total Percent of

I. RECEIPTS Sale Units Price/Unit Value Gross Receipts
1. Income from egg sales - - -
2. Income from spent laying hens - - -
3. Income from slaughter bird sales - - -
4. Income from laying bird sales - - -
5. Income from production bird sales - - -
6. Income from feather sales - - -
7. Income from manure sales -
8. Income from miscellaneous sales -
9. Any other income -
10. GROSS RECEIPTS from enterprise $ - 0.00%

II. VARIABLE COSTS Price per Number of Dollar Percent of Percent of

A. Feed costs Unit Units Value Feed Costs Total Cost
1. Forage--hay equivalent (units) $ - - $ -
2. Corn--corn equivalent (units) $ - - $ -
3. Soybean meal (44% C.P.) (units) $ - - $ -
4. DiCal (24% CA--18% P) (units) $ - - $ -
5. Trace mineral salt (units) $ - - $ -
6. Fish meal (units) $ - - $ -
7. Commercial supplement (units) $ - - $ -
8. Feed additives (units) $ - - $ -
9. Total mixed ration (units) $ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
15. Pasture cost/acre/yr. (land rent value) $ - - $ -
16. Total feed costs $ - 0.00% 0.00%

B. Poultry costs (other variable costs) Price/Unit No. of Units Dollar Value % Poul. Costs Percent of Total Cost
1. Bedding (units) $ - - $ -
2. Custom hire $ -
3. Insurance (non-fixed cost type) $ -
4. Leases $ -
5. Marketing costs $ -
6. Miscellaneous $ -
7. Overhead ( legal, accounting, etc.) $ -
8. Power & fuel (gas, oil, propane, etc.) $ -
9. Processing costs (off farm costs) $ -
10. Repairs & maintainence (use related) $ -
11. Slaughter birds (purchased) cost $ -
12. Slaughter birds (raised) value $ -
13. Supplies (leg bands, containers, etc.) $ -
14. Trucking costs (variable costs only) $ -

Robert A. Luening and Donald J. Schuster 10 12/06/201805:12:48

 15. Utilities (electric, telephone, etc.) $ -
16. Veterinarian and medicine $ -
17. Total cash poultry costs $ - 0.00%
18. Interest (on operating costs) $ -
19. TOTAL VARIABLE COSTS $ -

III. FIXED COSTS Investment %CRC+RTI CRC+RTI Chrg. No. Years Percent of Fixed Cost
1. Permanent buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
2. Portable buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
3. Equipment (CRC) & (RTI) $ - 0.000% $ - 0.000
4. Processing buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
5. Processing equipment (CRC) & (RTI) $ - 0.000% $ - 0.000
6. Purchased capital birds (CRC) & (TI) $ - 0.000% $ - 0.000
7. Raised capital birds (CRC+TI) $ - 0.000% $ - 0.000
8. TOTAL FIXED COSTS $ - $ - 0.00%
9. Fixed cost as a percent of total cost

IV. LABOR & MANAGEMENT COSTS % of Labor

Labor Units Rate/Unit Total Labor and Mgt. Costs Percent of Total Cost
1. Paid production labor cost - $ - $ -
2. Paid processing labor cost - $ - $ -
3. Paid marketing labor cost - $ - $ -
4. Unpaid production labor value - $ - $ -
5. Unpaid processing labor value - $ - $ -
6. Unpaid marketing labor value - $ - $ -
7. Total labor charges (paid and unpaid) - $ - #DIV/0! #DIV/0!
8. Imputed management charge (%) & ($) 0% $ - #DIV/0! #DIV/0!
9. Total labor & management costs (7+8) $ - #DIV/0! #DIV/0!

V. TOTAL COST (excluding a management charge) $ -

TOTAL COST (including a management charge) -

Returns per Returns per Returns/Bird Returns per Total

VI. RETURNS Laying Bird Dozen Eggs Started Pound Sold Amount
1. Gross receipts $ -
2. Minus feed costs $ -
3. Returns over feed costs (3 = 1 - 2) #VALUE! #VALUE! #VALUE! #VALUE! $ -
4. Minus other variable costs $ -
5. Returns above all var.costs (5 = 3 - 4) #VALUE! #VALUE! #VALUE! #VALUE! $ -
6. Minus fixed costs $ -
7. Returns to labor & mgt. (7 = 5 - 6) #VALUE! #VALUE! #VALUE! #VALUE! $ -
8. Minus labor charges $ -
9. Returns to management (9 = 7 - 8) #VALUE! #VALUE! #VALUE! #VALUE! $ -

INPUT for GENERIC POULTRY ENTERPRISE BUDGET

ASSUMPTIONS TO BE USED IN THE BUDGET SUGGESTIONS FOR ENTERING DATA
Description of Enterprise Enter a detailed description of the enterprise

Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.

Robert A. Luening and Donald J. Schuster 11 12/06/201805:12:48

 Building investment--permanent
Building investment--portable
Equipment investment
Building investment--processing
Equipment investment--processing $ Enter as a $ whole number
Cost/bird of purchased production bird $
Number of purchased production birds
Market value of raised production bird $
Number of raised production birds
Ending number of purchased capital birds
Ending number of raised capital birds
Time period of budget (in years)
Read the "Time period of the enterprise budget" in the "Making Input Entries Into the Budget"
% calculated capital bird death loss
Physical Information--Non-capital Birds
Cost/bird of purchased slaughter bird $
Number of purchased slaughter birds
Market value of raised slaughter birds $
Number of raised slaughter birds
Ending number of purch. slaughter birds
Ending number of raised slaughter birds
Avg. weight of all slaughter birds sold
% calculated non-capital bird death loss
Feed Costs (BIPP - EIS)
Forage--hay equivalent (units)
Corn--corn equivalent (units)
Soybean meal (44% C.P.) (units)
DiCal (24% CA--18% P) (units)
Trace mineral salt (units)
Fish meal (units)
Commercial supplement (units)
Feed additives (units)
Total mixed ration (units)
Pasture cost/acre/year (land rent value)
Income Items
Income from egg sales
Income from spent laying hens
Income from slaughter bird sales
Income from laying bird sales
Income from production bird sales
Income from feather sales
Income from manure sales
Income from miscellaneous sales
Income from any other sales
Labor Information
Hired labor (production labor hours)
Robert A. Luening and Donald J. Schuster
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
Enter total beginning value
Purchase cost per bird of production (laying or breeding) birds
Enter number of production (laying or breeding) birds purchased
Market value per bird of raised production (breeding or laying) birds
Enter number of production (laying or production) birds raised
Enter no. of purchased capital birds remaining at end of budget period
Enter no. of raised capital birds remaining at end of budget period
Enter as a decimal value e.g. 1 year & 3 months = 1.25 years
This is the calculated death loss percentage for all capital birds
Weight/bird Purchase cost/bird of slaughter bird e.g.chicks put on feed.
Enter no. & wght. of purch. birds e.g.chicks or poults.
Weight/bird Market value/bird of raised slaughter birds put on feed.
Enter no. & weight of slaughter birds raised put on feed.
Enter the number of non-capital birds sold, consumed or in inventory
Enter the number of non-capital birds sold, consumed or in inventory
Enter the per bird weight of the birds sold or consumed or in inventory.
This is a calculated death loss percentage for non-capital birds
Price/Unit No. of Units Suggestions for Entering Expense Items
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Specify Line Suggestions
Specify On the "specify" lines enter the feed
Specify component you are using in Column A.
Specify Then enter the "price per unit" and the
Specify "physical amount" in the appropriate
Specify columns C and D.
Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Price/Unit Phy. Amt. Suggestions for Entering Income Items
In Column B enter the unit price of the item sold and in
Column C enter the physical amount of the item sold.
- Total weight of slaughter bird sales is a calculated number!
Enter total laying bird sales. Price per bird & no. of birds
Enter total breeder/production bird sales. Price/ bird and no.
Enter total receipts from feather sales.
Enter total receipts from manure sales.
Enter total receipts from "miscellaneous sales" and from "other sales"
as a dollar amount on these two lines.
Enter the total paid production labor hours used in the enterprise.
12 12/06/201805:12:48
 Cost per hour for hired production labor
Hired labor (processing labor hours)
Cost per hour for hired processing labor
Hired labor (marketing labor hours)
Cost per hour for hired marketing labor
Unpaid production labor (labor hours)
Unpaid production labor charge per hour
Unpaid processing labor (labor hours)
Unpaid processing labor chrg. (per hour)
Unpaid marketing labor (labor hours)
Unpaid marketing labor chrg. (per hour)
% Unpaid or paid management charge %
Enter the total per hour cost of wages & fringes for paid production labor.
Enter the total paid processing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid processing labor.
Enter the total paid marketing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid marketing labor.
Enter the total unpaid production labor hours used in the enterprise.
Enter the per hour labor charge for unpaid production labor.
Enter the total unpaid processing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid processing labor.
Enter the total unpaid marketing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid marketing labor.
Enter a percent of the gross receipts as a management charge.

Other Operating Expenses

Bedding (units)
Bedding (price per unit)
Custom hire
Insurance (non-fixed cost type)
Leases
Marketing costs
Miscellaneous
Overhead ( legal, accounting, etc.)
Power & fuel (include lubrication)
Processing costs--off farm custom cost
Repairs & maintenance (use related)
Slaughter birds purchased
Supplies (leg bands, egg cartons, etc.)
Hired hauling and trucking
Utilities (electricity, telephone, etc.)
Veterinarian and medicine
Interest rate charge on non-fixed items %
Enter physical units (e. g. lbs., tons, kilos etc.) of bedding used.
Enter cost per unit of bedding
Enter total expense for budget p e.g. hired machine work
Enter total expense for budget period e.g. liability insurance
Enter total expense for budget period e.g. land & building rents.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period e.g. gas, oil, propane, etc.
Enter total expense for budget period e.g. cost of off farm processing
Enter total expense for budget period. Use related non-fixed cost repairs.
$ - This is a calculated number! Do not enter a number here.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period e.g. electricity, telephone, etc.
Enter total expense for budget period.
Enter as a whole number. For non-fixed cost items only. See directions.

WORKSHEET FOR THE CALCULATION OF THE CRC (Capital Recovery Charge) & RTI (Repairs, Taxes, Insurance)
Beginning Salvage Interest Rate Salvage Value
Item Value Value Years of Life Charged Interest Rate
Production permanent buildings $ -
Portable production buildings $ -
Production equipment $ -
Processing buildings $ -
Processing equipment $ -
Purchased capital poultry (breed. & lay.) $ -
Raised capital poultry (breeding & lay.) $ -
Percent Non-Use Related Repairs Percent Percent Percent Percent Percent
(Enter as a % of beginning asset value) Insurance Prop.Taxes CR Factor CR Charge CRC + RTI
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%

FOOTNOTES TO BUDGET Information to be entered by the user to help explain the above budget.
(BIPP - EIS) = Disappearance or (Beginning Inventory + Production + Purchases) - (Ending Inventory + Sales) = Disappearance

Robert A. Luening and Donald J. Schuster 13 12/06/201805:12:48

 fd

Robert A. Luening and Donald J. Schuster 14 12/06/201805:12:48

 GENERIC POULTRY ENTERPRISE BUDGET--#2
ENTERPRISE DESCRIPTION

Number Average Total Percent of

I. RECEIPTS Sale Units Price/Unit Value Gross Receipts
1. Income from egg sales - - -
2. Income from spent laying hens - - -
3. Income from slaughter bird sales - - -
4. Income from laying bird sales - - -
5. Income from production bird sales - - -
6. Income from feather sales - - -
7. Income from manure sales -
8. Income from miscellaneous sales -
9. Any other income -
10. GROSS RECEIPTS from enterprise $ - 0.00%

II. VARIABLE COSTS Price per Number of Dollar Percent of Percent of

A. Feed costs Unit Units Value Feed Costs Total Cost
1. Forage--hay equivalent (units) $ - - $ -
2. Corn--corn equivalent (units) $ - - $ -
3. Soybean meal (44% C.P.) (units) $ - - $ -
4. DiCal (24% CA--18% P) (units) $ - - $ -
5. Trace mineral salt (units) $ - - $ -
6. Fish meal (units) $ - - $ -
7. Commercial supplement (units) $ - - $ -
8. Feed additives (units) $ - - $ -
9. Total mixed ration (units) $ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
$ - - $ -
15. Pasture cost/acre/yr. (land rent value) $ - - $ -
16. Total feed costs $ - 0.00% 0.00%

B. Poultry costs (other variable costs) Price/Unit No. of Units Dollar Value % Poul. Costs Percent of Total Cost
1. Bedding (units) $ - - $ -
2. Custom hire $ -
3. Insurance (non-fixed cost type) $ -
4. Leases $ -
5. Marketing costs $ -
6. Miscellaneous $ -
7. Overhead ( legal, accounting, etc.) $ -
8. Power & fuel (gas, oil, propane, etc.) $ -
9. Processing costs (off farm costs) $ -
10. Repairs & maintainence (use related) $ -
11. Slaughter birds (purchased) cost $ -
12. Slaughter birds (raised) value $ -
13. Supplies (leg bands, containers, etc.) $ -
14. Trucking costs (variable costs only) $ -

Robert A. Luening and Donald J. Schuster 15 12/06/201805:12:48

15. Utilities (electric, telephone, etc.) $ -
16. Veterinarian and medicine $ -
17. Total cash poultry costs $ - 0.00%
18. Interest (on operating costs) $ -
19. TOTAL VARIABLE COSTS $ -

III. FIXED COSTS Investment %CRC+RTI CRC+RTI Chrg. No. Years Percent of Fixed Cost
1. Permanent buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
2. Portable buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
3. Equipment (CRC) & (RTI) $ - 0.000% $ - 0.000
4. Processing buildings (CRC) & (RTI) $ - 0.000% $ - 0.000
5. Processing equipment (CRC) & (RTI) $ - 0.000% $ - 0.000
6. Purchased capital birds (CRC) & (TI) $ - 0.000% $ - 0.000
7. Raised capital birds (CRC+TI) $ - 0.000% $ - 0.000
8. TOTAL FIXED COSTS $ - $ - 0.00%
9. Fixed cost as a percent of total cost

IV. LABOR & MANAGEMENT COSTS % of Labor

Labor Units Rate/Unit Total Labor and Mgt. Costs Percent of Total Cost
1. Paid production labor cost - $ - $ -
2. Paid processing labor cost - $ - $ -
3. Paid marketing labor cost - $ - $ -
4. Unpaid production labor value - $ - $ -
5. Unpaid processing labor value - $ - $ -
6. Unpaid marketing labor value - $ - $ -
7. Total labor charges (paid and unpaid) - $ - #DIV/0! #DIV/0!
8. Imputed management charge (%) & ($) 0% $ - #DIV/0! #DIV/0!
9. Total labor & management costs (7+8) $ - #DIV/0! #DIV/0!

V. TOTAL COST (excluding a management charge) $ -

TOTAL COST (including a management charge) -

Returns per Returns per Returns/Bird Returns per Total

VI. RETURNS Laying Bird Dozen Eggs Started Pound Sold Amount
1. Gross receipts $ -
2. Minus feed costs $ -
3. Returns over feed costs (3 = 1 - 2) #VALUE! #VALUE! #VALUE! #VALUE! $ -
4. Minus other variable costs $ -
5. Returns above all var.costs (5 = 3 - 4) #VALUE! #VALUE! #VALUE! #VALUE! $ -
6. Minus fixed costs $ -
7. Returns to labor & mgt. (7 = 5 - 6) #VALUE! #VALUE! #VALUE! #VALUE! $ -
8. Minus labor charges $ -
9. Returns to management (9 = 7 - 8) #VALUE! #VALUE! #VALUE! #VALUE! $ -

INPUT for GENERIC POULTRY ENTERPRISE BUDGET

ASSUMPTIONS TO BE USED IN THE BUDGET SUGGESTIONS FOR ENTERING DATA
Description of Enterprise Enter a detailed description of the enterprise

Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.

Robert A. Luening and Donald J. Schuster 16 12/06/201805:12:48

Building investment--permanent
Building investment--portable
Equipment investment
Building investment--processing
Equipment investment--processing $ Enter as a $ whole number
Cost/bird of purchased production bird $
Number of purchased production birds
Market value of raised production bird $
Number of raised production birds
Ending number of purchased capital birds
Ending number of raised capital birds
Time period of budget (in years)
Read the "Time period of the enterprise budget" in the "Making Input Entries Into the Budget"
% calculated capital bird death loss
Physical Information--Non-capital Birds
Cost/bird of purchased slaughter bird $
Number of purchased slaughter birds
Market value of raised slaughter birds $
Number of raised slaughter birds
Ending number of purch. slaughter birds
Ending number of raised slaughter birds
Avg. weight of all slaughter birds sold
% calculated non-capital bird death loss
Feed Costs (BIPP - EIS)
Forage--hay equivalent (units)
Corn--corn equivalent (units)
Soybean meal (44% C.P.) (units)
DiCal (24% CA--18% P) (units)
Trace mineral salt (units)
Fish meal (units)
Commercial supplement (units)
Feed additives (units)
Total mixed ration (units)
Pasture cost/acre/year (land rent value)
Income Items
Income from egg sales
Income from spent laying hens
Income from slaughter bird sales
Income from laying bird sales
Income from production bird sales
Income from feather sales
Income from manure sales
Income from miscellaneous sales
Income from any other sales
Labor Information
Hired labor (production labor hours)
Robert A. Luening and Donald J. Schuster
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
$ Enter as a $ whole number Enter total beginning value
Enter total beginning value
Purchase cost per bird of production (laying or breeding) birds
Enter number of production (laying or breeding) birds purchased
Market value per bird of raised production (breeding or laying) birds
Enter number of production (laying or production) birds raised
Enter no. of purchased capital birds remaining at end of budget period
Enter no. of raised capital birds remaining at end of budget period
Enter as a decimal value e.g. 1 year & 3 months = 1.25 years
This is the calculated death loss percentage for all capital birds
Weight/bird Purchase cost/bird of slaughter bird e.g.chicks put on feed.
Enter no. & wght. of purch. birds e.g.chicks or poults.
Weight/bird Market value/bird of raised slaughter birds put on feed.
Enter no. & weight of slaughter birds raised put on feed.
Enter the number of non-capital birds sold, consumed or in inventory
Enter the number of non-capital birds sold, consumed or in inventory
Enter the per bird weight of the birds sold or consumed or in inventory.
This is a calculated death loss percentage for non-capital birds
Price/Unit No. of Units Suggestions for Entering Expense Items
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Enter price per unit and physical amount
Specify Line Suggestions
Specify On the "specify" lines enter the feed
Specify component you are using in Column A.
Specify Then enter the "price per unit" and the
Specify "physical amount" in the appropriate
Specify columns C and D.
Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Price/Unit Phy. Amt. Suggestions for Entering Income Items
In Column B enter the unit price of the item sold and in
Column C enter the physical amount of the item sold.
- Total weight of slaughter bird sales is a calculated number!
Enter total laying bird sales. Price per bird & no. of birds
Enter total breeder/production bird sales. Price/ bird and no.
Enter total receipts from feather sales.
Enter total receipts from manure sales.
Enter total receipts from "miscellaneous sales" and from "other sales"
as a dollar amount on these two lines.
Enter the total paid production labor hours used in the enterprise.
17 12/06/201805:12:48
Cost per hour for hired production labor
Hired labor (processing labor hours)
Cost per hour for hired processing labor
Hired labor (marketing labor hours)
Cost per hour for hired marketing labor
Unpaid production labor (labor hours)
Unpaid production labor charge per hour
Unpaid processing labor (labor hours)
Unpaid processing labor chrg. (per hour)
Unpaid marketing labor (labor hours)
Unpaid marketing labor chrg. (per hour)
% Unpaid or paid management charge %
Enter the total per hour cost of wages & fringes for paid production labor.
Enter the total paid processing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid processing labor.
Enter the total paid marketing labor hours used in the enterprise.
Enter the total per hour cost of wages & fringes for paid marketing labor.
Enter the total unpaid production labor hours used in the enterprise.
Enter the per hour labor charge for unpaid production labor.
Enter the total unpaid processing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid processing labor.
Enter the total unpaid marketing labor hours used in the enterprise.
Enter the per hour labor charge for unpaid marketing labor.
Enter a percent of the gross receipts as a management charge.

Other Operating Expenses

Bedding (units)
Bedding (price per unit)
Custom hire
Insurance (non-fixed cost type)
Leases
Marketing costs
Miscellaneous
Overhead ( legal, accounting, etc.)
Power & fuel (include lubrication)
Processing costs--off farm custom cost
Repairs & maintenance (use related)
Slaughter birds purchased
Supplies (leg bands, egg cartons, etc.)
Hired hauling and trucking
Utilities (electricity, telephone, etc.)
Veterinarian and medicine
Interest rate charge on non-fixed items %
Enter physical units (e. g. lbs., tons, kilos etc.) of bedding used.
Enter cost per unit of bedding
Enter total expense for budget p e.g. hired machine work
Enter total expense for budget period e.g. liability insurance
Enter total expense for budget period e.g. land & building rents.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period e.g. gas, oil, propane, etc.
Enter total expense for budget period e.g. cost of off farm processing
Enter total expense for budget period. Use related non-fixed cost repairs.
$ - This is a calculated number! Do not enter a number here.
Enter total expense for budget period.
Enter total expense for budget period.
Enter total expense for budget period e.g. electricity, telephone, etc.
Enter total expense for budget period.
Enter as a whole number. For non-fixed cost items only. See directions.

WORKSHEET FOR THE CALCULATION OF THE CRC (Capital Recovery Charge) & RTI (Repairs, Taxes, Insurance)
Beginning Salvage Interest Rate Salvage Value
Item Value Value Years of Life Charged Interest Rate
Production permanent buildings $ -
Portable production buildings $ -
Production equipment $ -
Processing buildings $ -
Processing equipment $ -
Purchased capital poultry (breed. & lay.) $ -
Raised capital poultry (breeding & lay.) $ -
Percent Non-Use Related Repairs Percent Percent Percent Percent Percent
(Enter as a % of beginning asset value) Insurance Prop.Taxes CR Factor CR Charge CRC + RTI
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%
Enter this value in vet & medicine above 0.0% 0.0% 0.00%

FOOTNOTES TO BUDGET Information to be entered by the user to help explain the above budget.
(BIPP - EIS) = Disappearance or (Beginning Inventory + Production + Purchases) - (Ending Inventory + Sales) = Disappearance

Robert A. Luening and Donald J. Schuster 18 12/06/201805:12:48