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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
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%
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%
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
Feed Costs (BIPP - EIS) Price/Unit No. of Units Suggestions for Entering Expense Items
Forage--hay equivalent (units) Enter price per unit and physical amount
Corn--corn equivalent (units) Enter price per unit and physical amount
Soybean meal (44% C.P.) (units) Enter price per unit and physical amount
DiCal (24% CA--18% P) (units) Enter price per unit and physical amount
Trace mineral salt (units) Enter price per unit and physical amount
Fish meal (units) Enter price per unit and physical amount
Commercial supplement (units) Enter price per unit and physical amount
Feed additives (units) Enter price per unit and physical amount
Total mixed ration (units) $ 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.
Pasture cost/acre/year (land rent value) $ 90.000 1.0 Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Income Items Price/Unit Phy. Amt. Suggestions for Entering Income Items
Income from egg sales In Column B enter the unit price of the item sold and in
Income from spent laying hens Column C enter the physical amount of the item sold.
Income from slaughter bird sales $ 2.25 4,500 Total weight of slaughter bird sales is a calculated number!
Income from laying bird sales Enter total laying bird sales. Price per bird & no. of birds
Income from production bird sales Enter total breeder/production bird sales. Price/ bird and no.
Income from feather sales Enter total receipts from feather sales.
Income from manure sales Enter total receipts from manure sales.
Income from miscellaneous sales Enter total receipts from "miscellaneous sales" and from "other sales"
Income from any other sales as a dollar amount on these two lines.
Labor Information
Hired labor (production labor hours) - Enter the total paid production labor hours used in the enterprise.
Cost per hour for hired production labor $ - Enter the total per hour cost of wages & fringes for paid production labor.
Hired labor (processing labor hours) Enter the total paid processing labor hours used in the enterprise.
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
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) $ -
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%
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
Feed Costs (BIPP - EIS) Price/Unit No. of Units Suggestions for Entering Expense Items
Forage--hay equivalent (units) Enter price per unit and physical amount
Corn--corn equivalent (units) Enter price per unit and physical amount
Soybean meal (44% C.P.) (units) Enter price per unit and physical amount
DiCal (24% CA--18% P) (units) Enter price per unit and physical amount
Trace mineral salt (units) Enter price per unit and physical amount
Fish meal (units) Enter price per unit and physical amount
Commercial supplement (units) Enter price per unit and physical amount
Feed additives (units) Enter price per unit and physical amount
Total mixed ration (units) Specify Line Suggestions
Farm supplied supplements Specify $ 300.000 93.2 On the "specify" lines enter the feed
Oyster shell--bags Specify $ 6.750 28.0 component you are using in Column A.
Grit--bags Specify $ 6.750 28.0 Then enter the "price per unit" and the
Specify "physical amount" in the appropriate
Specify columns C and D.
Pasture cost/acre/year (land rent value) $ 105.000 9.0 Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Income Items Price/Unit Phy. Amt. Suggestions for Entering Income Items
Income from egg sales In Column B enter the unit price of the item sold and in
Income from spent laying hens Column C enter the physical amount of the item sold.
Income from slaughter bird sales $ 0.97 70,159 Total weight of slaughter bird sales is a calculated number!
Income from laying bird sales Enter total laying bird sales. Price per bird & no. of birds
Income from production bird sales Enter total breeder/production bird sales. Price/ bird and no.
Income from feather sales Enter total receipts from feather sales.
Income from manure sales Enter total receipts from manure sales.
Income from miscellaneous sales Enter total receipts from "miscellaneous sales" and from "other sales"
Income from any other sales as a dollar amount on these two lines.
Labor Information
Hired labor (production labor hours) 1,143.00 Enter the total paid production labor hours used in the enterprise.
Cost per hour for hired production labor $ 7.00 Enter the total per hour cost of wages & fringes for paid production labor.
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
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) $ -
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
Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.
Feed Costs (BIPP - EIS) Price/Unit No. of Units Suggestions for Entering Expense Items
Forage--hay equivalent (units) Enter price per unit and physical amount
Corn--corn equivalent (units) Enter price per unit and physical amount
Soybean meal (44% C.P.) (units) Enter price per unit and physical amount
DiCal (24% CA--18% P) (units) Enter price per unit and physical amount
Trace mineral salt (units) Enter price per unit and physical amount
Fish meal (units) Enter price per unit and physical amount
Commercial supplement (units) Enter price per unit and physical amount
Feed additives (units) Enter price per unit and physical amount
Total mixed ration (units) 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.
Pasture cost/acre/year (land rent value) Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Income Items Price/Unit Phy. Amt. Suggestions for Entering Income Items
Income from egg sales In Column B enter the unit price of the item sold and in
Income from spent laying hens Column C enter the physical amount of the item sold.
Income from slaughter bird sales - Total weight of slaughter bird sales is a calculated number!
Income from laying bird sales Enter total laying bird sales. Price per bird & no. of birds
Income from production bird sales Enter total breeder/production bird sales. Price/ bird and no.
Income from feather sales Enter total receipts from feather sales.
Income from manure sales Enter total receipts from manure sales.
Income from miscellaneous sales Enter total receipts from "miscellaneous sales" and from "other sales"
Income from any other sales as a dollar amount on these two lines.
Labor Information
Hired labor (production labor hours) Enter the total paid production labor hours used in the enterprise.
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
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) $ -
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
Capital Items NOTE: Capital birds are either laying or production birds, but not slaughter birds.
Feed Costs (BIPP - EIS) Price/Unit No. of Units Suggestions for Entering Expense Items
Forage--hay equivalent (units) Enter price per unit and physical amount
Corn--corn equivalent (units) Enter price per unit and physical amount
Soybean meal (44% C.P.) (units) Enter price per unit and physical amount
DiCal (24% CA--18% P) (units) Enter price per unit and physical amount
Trace mineral salt (units) Enter price per unit and physical amount
Fish meal (units) Enter price per unit and physical amount
Commercial supplement (units) Enter price per unit and physical amount
Feed additives (units) Enter price per unit and physical amount
Total mixed ration (units) 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.
Pasture cost/acre/year (land rent value) Enter per acre land rental value in Col. B
and total number of acres in Col. C.
Income Items Price/Unit Phy. Amt. Suggestions for Entering Income Items
Income from egg sales In Column B enter the unit price of the item sold and in
Income from spent laying hens Column C enter the physical amount of the item sold.
Income from slaughter bird sales - Total weight of slaughter bird sales is a calculated number!
Income from laying bird sales Enter total laying bird sales. Price per bird & no. of birds
Income from production bird sales Enter total breeder/production bird sales. Price/ bird and no.
Income from feather sales Enter total receipts from feather sales.
Income from manure sales Enter total receipts from manure sales.
Income from miscellaneous sales Enter total receipts from "miscellaneous sales" and from "other sales"
Income from any other sales as a dollar amount on these two lines.
Labor Information
Hired labor (production labor hours) Enter the total paid production labor hours used in the enterprise.
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