Interactive Greenhouse Budget

Interactive Greenhouse Crop Budget with Five Crops

This is a sample of the "Greenhouse Cost Accounting" Program that Dr. Robin Brumfield has developed to assist greenhouse managers to allocate costs to specific crops. This sample is fully functional and may be used free of charge, but it is limited to five crops. An Excel version of the program, which allows for many crops, may be ordered by contacting Dr. Robin G. Brumfield via e-mail.

Directions: Please be sure to enter information only in the white cells. You have to skip cells that are grey. Their values will be automatically computed by the program. You may skip items which are not applicable to your business operation. Please use Tab to move from one cell to another. When you are satisfied that your entries are correct, you may print the interactive form for your reference.

SALES VALUE BY CROP
Crop Name	Crop Units Started	Square Feet/Unit	Square Feet	Weeks-to Grow	Square Feet-Week	Percent Sold (%)	Price/ Unit ($)	Crop Sales ($)	Sales/Sq. Ft-Wk ($)
01
02
03
04
05
GREENHOUSE SIZE
SQUARE-FEET WEEK
GREENHOUSE SALES
VALUES FROM COST ACCOUNTING ($)
Crop Name	Seeds and Plants ($)	Pots and Containers ($)	Growing Media ($)	Chemicals Fertilizer($)	Labor ($)	Tags ($)	Other Direct Costs ($)	Direct Costs/ Crop ($)	Direct Costs/ Sq.Ft-Wk ($)
01
02
03
04
05
TOTAL DIRECT COSTS
BUSINESS DIRECT COSTS
OVERHEAD AND VARIABLE COSTS ($)
Item		Values - Income Statement ($)			Values - Cost Accounting ($)			Unallocated Costs ($)
Sales
Direct Costs
Seeds, Cuttings, or Plants
Pots or Containers
Growing Medium
Fertilizer and Chemicals
Labor
Tags
Other
Overhead Salaries
Utilities
Heating Fuel
Electricity
Telephone
Water
Overhead
Depreciation
Interest
Repairs
Taxes
Insurance
Advertising
Dues and Subscriptions
Travel and Entertainment
Office Expense
Professional Fees
Truck and Equipment
Land Rental
Contributions
Bad Debts
Miscellaneous
TOTAL UNALLOCATED COSTS
UNALLOCATED COSTS/ SQUARE-FEET-WEEK
NET PROFIT PER CROP($)
Crop Name			Crop Sales ($)		Direct Cost/Crop ($)			Unallocated Costs/Crop($)	Net Profit /Crop ($)
01
02
03
04
05
GREENHOUSE NET PROFIT

This Interactive Greenhouse Crop Budget was designed by Dr. Robin G. Brumfield, Specialist in Farm Management, Rutgers, The State University of New Jersey at New Brunswick. Dr. Brumfield is nationally known for her work in horticultural economics. She frequently speaks at National and out-of-state horticultural grower meetings. She has written extensively on greenhouse economics in trade journals, books, and extension publications, as well as in professional journals.

To help greenhouse owners make managerial decisions, Dr. Brumfield has developed the "Greenhouse Cost Accounting" Program that allows greenhouse managers to allocate costs to specific crops. An Excel version of the program may be ordered by contacting Dr. Robin G. Brumfield via e-mail.