In This Section |
Publication 60
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| Author: | John Molenhuis - Business Analysis and Cost of Production Program Lead/OMAFRA |
|---|---|
| Creation Date: | 4 January 2008 |
| Last Reviewed: | 4 January 2008 |
These crop budgets are a simple format for estimating expenses. The sample costs are only a guide to illustrate a method of preparing your projections. They are based on many assumptions, including seeding rates, levels of fertilizer use, etc. Due to regional differences, there may be considerable variation in results.
To project your breakeven price after total costs, enter your farm figures in the spaces provided. The resulting estimate will assist you in choosing your crop mix, and setting target prices and marketing strategies for your farm.
Electronic versions of these crop budget worksheets can be found
by going to the www.ontario.ca/agbusiness website and choosing Cost
of Production Budgets.
| Top of Page |
Crop budgets are a management tool to estimate costs and evaluate cropping alternatives. The sample costs are not averages or recommended treatments. The budgets comprise treatments derived from crop advisors in the areas where the crops are commonly grown. There will be differences due to growing region, cropping practices, individual needs and yield expectations. The budgets, unless indicated otherwise, are based on conventional tillage practices. Seed costs, except for the Bacillus thuringiensis (Bt) and Roundup Ready (RR)® Corn, Spring Canola and Soybeans, are non-genetically enhanced varieties. The budgets developed for Bt or RR® varieties do not represent an endorsement of these products. They are included due to the current predominance of these production systems in field crop operations. Roundup Ready varieties are registered products of Monsanto Canada Inc.
Identity Preserved (IP) crops require budgeting for any extra expenses
and revenue - for example increased seed, weed control, storage and
equipment cleaning costs. Some of the budgets provide a line item
for this.
Interest rates were calculated at 7.25 per cent for the period between
planting and harvest.
These budgets will be most meaningful if you use your expected yields and specific costs in developing production plans. Sample costs were taken from the 2008 Ontario Enterprise Budgets. The crop insurance premiums shown are the producer premiums at the highest coverage level and, at the floating-price, if available.
The estimated costs for machinery are derived from agricultural engineering formulas and Ontario average custom rates. The Ontario average custom rates are allocated across the six machinery-related expenses. It is recommended that you use your records to derive your costs. Experience is the best guide to help budget machinery costs. Prior year's statements of income and expenses can provide information on equipment repairs, maintenance, and fuel costs. The portion of those costs that relate to crop production can be divided by the acres of crop produced to arrive at a cost per acre.
Overhead expenses are a major part of the total cost of doing business. In addition to the depreciation of machinery, include depreciation on all related tools and storage buildings. Land costs would include property tax and any other land related costs. Other overhead expenses should include insurance, professional fees, office, vehicles and storage. In all cases, divide overhead expenses by the acreage of crop to express costs on a per acre basis. Return on investment is an opportunity cost to you - the rate of return that you expect or want on your invested capital.
If there are significant debt commitments for land and equipment, an alternative method of budgeting overhead expenses is to use the debt servicing requirements. In this case, use the actual interest and principal payment commitments, rather than depreciation and expected return on invested capital.
"Total Revenue" is the yield you expect multiplied by the price you expect. Yield information is most accurate if based on your experience with the land and techniques you will be using. If you do not have such records, check with AGRICORP or a local farm supply dealer. They can help you develop plans and reasonable expectations for your crops.
"Gross Margin" is the difference between total operating
expenses and total revenue. "Operating Expenses" (seed,
fertilizer, fuel, repairs) change with the crop grown and the production
blend used. "Fixed or (overhead) Costs" will show little
or no change whether one crop or another is grown. "Gross Margin"
is a quick and easy measure for comparing relative profitability among
your cropping choices.
| Top of Page |
| Type of Crop | N Requirement Reduction (kg/ha) for all Crops | |
|---|---|---|
| Corn | Other Crops | |
|
Less than 1/3 legume
|
0
|
0
|
|
1/3 to 1/2 legume
|
55
|
55
|
|
1/2 or more legume
|
110
|
110
|
|
Perennial legumes seeded/ploughed in same year
|
80
|
451
|
|
Soybean and field bean residue
|
30
|
0
|
| Top of Page |
|
Corn Convent- |
Roundup Ready® Spring Canola | Non GMO Soybeans No Till | Roundup Ready® Soybeans No Till | Coloured Beans | White/ Black Beans |
Soft Winter Wheat No Till | Barley |
Hard |
|
|---|---|---|---|---|---|---|---|---|---|
|
Seed
|
61.90
|
58.10
|
35.90
|
52.00
|
105.00
|
67.40
|
37.70
|
33.50
|
47.30
|
|
Seed Treatment
|
|
|
5.00
|
5.00
|
|
|
|
|
|
|
Fertilizer
|
108.45
|
81.70
|
17.80
|
17.80
|
30.25
|
30.25
|
63.90
|
53.05
|
61.85
|
|
Pesticides
|
38.40
|
5.40
|
47.25
|
18.00
|
57.90
|
54.25
|
7.15
|
21.50
|
6.60
|
|
Total Inputs
|
208.75
|
145.20
|
105.95
|
92.80
|
193.15
|
151.90
|
108.75
|
108.05
|
115.75
|
|
Tillage
|
41.00
|
37.00
|
|
|
58.00
|
42.00
|
|
37.00
|
37.00
|
|
Planting
|
16.00
|
15.00
|
21.00
|
21.00
|
17.00
|
21.00
|
21.00
|
15.00
|
15.00
|
|
Spraying
|
9.00
|
9.00
|
18.00
|
18.00
|
18.00
|
18.00
|
9.00
|
9.00
|
9.00
|
|
Fertilizing
|
9.00
|
9.00
|
9.00
|
9.00
|
9.00
|
9.00
|
9.00
|
9.00
|
9.00
|
|
Harvesting & Trucking
|
61.35
|
41.95
|
43.25
|
43.25
|
96.75
|
50.75
|
49.70
|
45.50
|
44.05
|
|
Total Machinery
|
136.35
|
111.95
|
91.25
|
91.25
|
198.75
|
140.75
|
88.70
|
115.50
|
114.05
|
|
Drying
|
61.55
|
|
10.15
|
10.15
|
|
|
|
|
|
|
Crop Insurance
|
14.10
|
16.15
|
9.50
|
9.50
|
16.95
|
11.80
|
9.95
|
3.75
|
7.80
|
|
Interest @ 7.25%
|
14.70
|
8.15
|
7.05
|
6.60
|
10.75
|
9.25
|
10.90
|
8.45
|
6.90
|
|
Marketing & Other
|
30.10
|
3.40
|
9.70
|
9.70
|
4.10
|
6.50
|
4.20
|
|
2.60
|
|
Total Costs
|
465.55
|
284.85
|
233.60
|
220.00
|
423.70
|
320.20
|
222.50
|
235.75
|
247.10
|
|
Yield
|
|||||||||
|
Price
|
|||||||||
|
Gross |
|||||||||
|
Net Margin /Acre
|
|||||||||
|
Less: Land Cost/Rent
|
|||||||||
|
Less: Utilities/ Acct/Misc.
|
|||||||||
|
Net Return /Acre
|
| Top of Page |
|
Direct Seeding Establishment
|
Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Seed - 12 lb/acre alfalfa |
47.70
|
|
| Other seed (Timothy - 4 lb/acre) |
7.40
|
|
| Inoculant |
1.05
|
|
| Fertilizer - 50 kg/ac 8-32-16 |
24.55
|
|
| Fertilizer - 130 kg/ac 0-0-60 (applied in fall) |
33.60
|
|
| Herbicide - burndown and broadleaf control |
23.05
|
|
| Crop insurance |
2.65
|
|
| Tractor and Machine Expenses - Fuel (20 L) and lubricants |
20.35
|
|
| Tractor and Machine Expenses - Repairs |
18.00
|
|
| Custom Work (2 pesticide applications) |
18.00
|
|
| Custom Work (2 fertilizer applications, mixing & delivery) |
18.00
|
|
| Custom Work (bale wrapping - 1 cut) |
30.85
|
|
| Twine | ||
| Operator labour (self or hired) |
34.20
|
|
| Interest |
17.75
|
|
| Total Establishment Year Expenses |
297.15
|
|
Annual Operating Expenses (assuming 2 cuts)*
|
Sample Costs/Acre
|
Your Farm Budget |
|---|---|---|
| Establishment year expenses - over 4 years (less Est. year sales) |
33.85
|
|
| Fertilizer - 10 kg/ac 0-46-0 |
5.30
|
|
| Fertilizer - 50 kg/ac 0-0-60 (applied in fall) |
19.10
|
|
| Tractor and Machine Expenses - Fuel (15L) and lubricants |
15.70
|
|
| Tractor and Machine Expenses - Repairs |
20.00
|
|
| Twine |
|
|
| Crop insurance |
11.30
|
|
| Custom work (2 fertilizer application, mixing & delivery) |
18.00
|
|
| Custom work (bale wrapping) |
61.70
|
|
| Other costs |
|
|
| Land rent | ||
| Operator labour (self or hired) |
34.30
|
|
| Interest on operating |
8.55
|
|
| Total Annual Operating Expenses |
227.80
|
| Revenue | Your Farm Budget |
|---|---|
| Expected Yield _______________ | |
| Expected Price _______________ | |
| Total Revenue (Yield x Price) | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses |
Sample Costs/Acre
|
Your Farm Budget |
|---|---|---|
| Machinery - Depreciation |
34.80
|
|
| Machinery - Interest on investment |
26.00
|
|
| Land |
|
|
| Other overhead |
8.00
|
| Nitrogen Credit to Following Crops in Rotation |
Sample Costs/Acre
|
Your Farm Budget |
|---|---|---|
| Nitrogen credit ($/acre = N reduction (from Table 1 x price of N) | ||
| Grain yield increase | ||
| Total benefits/year |
|
|
| Total Expenses |
296.60
|
| Top of Page |
|
Operating Expenses
(costs based on projected yield of 1.5 tonne/ac (70 bu/ac)) |
Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Seed - 120 lb/acre certified treated (1.0 - 1.4 m seeds/ac) |
33.50
|
|
| Fertilizer - 64 kg/ac Urea (2800 or less Corn Heat Units (CHU) |
35.25
|
|
| Fertilizer - 40 kg/ac Urea (2800 or more CHU) |
22.00
|
|
| Fertilizer - 20 kg/ac P |
18.30
|
|
| Fertilizer - 20 kg/ac K |
12.75
|
|
| Herbicide - Annual grasses and Broadleaf weeds |
6.60
|
|
| Fungicide, if required |
14.90
|
|
| Tractor and Machine Expenses - Fuel (12 L) and lubricants |
12.15
|
|
| Tractor and Machine Expenses - Repairs and maintenance |
16.15
|
|
| Crop insurance |
3.75
|
|
| Custom work (fertilizer application, mixing & delivery) |
9.00
|
|
| Custom work (pesticide application) |
9.00
|
|
| Custom work (other) | ||
| Trucking ($7.00/tonne) |
10.50
|
|
| Storage |
|
|
| Land rent |
|
|
| Operator labour (self or hired) |
9.30
|
|
| Interest on operating |
8.45
|
|
| Total Operating Expenses - Grain (2800 or less CHU) |
199.60
|
|
| Total Operating Expenses - Grain (2800 or more CHU) |
186.35
|
| Expenses for Straw |
Sample Costs/Acre
|
Your Farm Budget |
|---|---|---|
| Tractor and Machine Expenses - Fuel (3 L) and lubricants |
2.80
|
|
| Tractor and Machine Expenses - Repairs and maintenance |
3.25
|
|
| Twine |
2.75
|
|
| Other |
10.20
|
|
| Total Operating Expenses - Straw |
19.00
|
|
| Total Operating Expenses (2800 or less CHU) |
218.60
|
|
| Total Operating Expenses (2800 or more CHU) |
205.35
|
| Revenue | Your Farm Budget |
|---|---|
| Expected barley yield _______________ | |
| Expected barley price _______________ | |
| Total Market Revenue (Yield x Price) | |
| Program payment | |
| Total Barley Revenue | |
| Expected straw yield _______________ | |
| Expected straw price _______________ | |
| Total Straw Revenue (Yield x Price) | |
| Total Revenue | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses |
Sample Costs/Acre
|
Your Farm Budget | |
|---|---|---|---|
| Barley Only | Barley + Straw | ||
| Machinery - Depreciation |
26.30
|
30.30
|
|
| Machinery - Interest on investment |
19.10
|
22.60
|
|
| Land |
|
|
|
| Other overhead |
4.35
|
5.35
|
|
| Total Expenses (2800 or less CHU) |
249.35
|
276.85
|
|
| Total Expenses (2800 or more CHU) |
236.10
|
263.60
|
|
| Breakeven price on your farm is: (total expenses/expected yield) | |||
| Top of Page |
|
Operating Expenses
(costs based on projected yield of 0.85 tonne/ac) |
Sample Costs/Acre | Roundup Ready® Sample Costs/Acre |
Your Farm Budget |
|---|---|---|---|
| Seed - 5 lb/acre - hybrid, treated |
39.55
|
43.10
|
|
| Fertilizer - 60 kg/ac 6-24-24 |
26.65
|
26.65
|
|
| Fertilizer - 100 kg/ac Urea1 |
55.05
|
55.05
|
|
| Herbicide - Preplant, incorporated |
16.25
|
|
|
| Herbicide - Mustard control, if required |
12.30
|
|
|
| Herbicide - Other weed control |
|
5.40
|
|
| Technology use agreement |
|
15.00
|
|
| Insecticide, if required |
|
|
|
| Fungicide, if required |
|
|
|
| Tractor and Machine Expenses - Fuel (12 L) and lubricants |
12.15
|
12.15
|
|
| Tractor and Machine Expenses - Repairs and maintenance |
16.15
|
16.15
|
|
| Marketing fees ($4.00/tonne) |
3.40
|
3.40
|
|
| Crop insurance |
16.15
|
16.15
|
|
| Custom work (fertilizer application, mixing & delivery) |
9.00
|
9.00
|
|
| Custom work (pesticide application) |
9.00
|
9.00
|
|
| Custom work (other) |
|
|
|
| Trucking ($7.00/tonne) |
5.95
|
5.95
|
|
| Storage |
|
|
|
| Land rent |
|
|
|
| Operator labour (self or hired) |
8.40
|
8.40
|
|
| Interest on operating |
8.35
|
8.15
|
|
| Total Operating Expenses |
238.35
|
233.55
|
| Revenue | Your Farm Budget |
|---|---|
| Expected yield _______________ | |
| Expected price _______________ | |
| Total Market Revenue (Yield x Price) | |
| Program payment | |
| Total Revenue | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses | Sample Costs/Acre | Roundup Ready® Sample Costs/Acre |
Your Farm Budget |
|---|---|---|---|
| Machinery - Depreciation |
27.00
|
27.00
|
|
| Machinery - Interest on investment |
18.60
|
18.60
|
|
| Land |
|
|
|
| Other overhead |
5.80
|
5.80
|
|
| Total Expenses |
289.75
|
284.95
|
|
| Breakeven price on your farm is: (total expenses/expected yield) | |||
1 Nitrogen rate is based on nitrogen price of $1.20/kg (0.54/lb) N and a canola price of $465/t.
More accurate nitrogen requirements for canola, adjusted for yield and fertilizer cost, may be obtained by referring to the canola section of the OMAFRA Agronomy Guide for Field Crops, Publication 811.
| Top of Page |
|
Operating Expenses
(costs based on projected yield of 1.3 tonne/ac) |
Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Seed* - 3.5 lbs/acre - hybrid, treated |
34.60
|
|
| Fertilizer** - 67 kg/ac 7-30-24 |
34.25
|
|
| Fertilizer** - 137 lb/ac N (114 kg/ac urea + 45 kg/ac ammonium sulphate)1 |
81.20
|
|
| Herbicide - volunteer cereal control (fall) |
8.00
|
|
| Insecticide, if required (Cabbage Seedpod Weevil) |
6.90
|
|
| Fungicide, if required |
|
|
| Tractor and Machine Expenses - Fuel (9 L) lubricants |
9.35
|
|
| Repairs and maintenance |
13.05
|
|
| Marketing Fees ($4.00/tonne) |
5.20
|
|
| Crop insurance |
16.15
|
|
| Custom work (fertilizer application, mixing & delivery) |
9.00
|
|
| Custom work (2 pesticide applications) |
18.00
|
|
| Custom work (other) |
|
|
| Trucking ($7.00/tonne) |
9.10
|
|
| Storage |
|
|
| Land rent |
|
|
| Operator labour (self or hired) |
6.20
|
|
| Interest on operating |
9.10
|
|
| Total Operating Expenses |
260.10
|
| Revenue | Your Farm Budget |
|---|---|
| Expected yield _______________ | |
| Expected price _______________ | |
| Total Market Revenue (Yield x Price) | |
| Program payment | |
| Total Revenue | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses | Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Machinery - Depreciation |
18.90
|
|
| Machinery - Interest on investment |
13.50
|
|
| Land | ||
| Other overhead |
4.30
|
|
| Total Expenses (Hybrid) |
296.80
|
| Top of Page |
|
Operating Expenses
(costs based on projected yield of 18 cwt/ac) |
Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Seed - 80 lb/acre (wide rows) certified, treated seed (with Cruiser Insecticide) |
105.00
|
|
| Fertilizer - 68 kg/ac 6-24-24 |
30.25
|
|
| Fertilizer - nitrogen, if required |
|
|
| Herbicide - annual grass |
16.35
|
|
| Herbicide - broadleaf weeds |
22.25
|
|
| Herbicide - other weed control, if required |
|
|
| Insecticide (potato leafhopper control) |
10.30
|
|
| Fungicide, if required |
|
|
| Crop Pre-harvest |
9.00
|
|
| Tractor and Machine Expenses - Fuel (24 L) and lubricants |
24.50
|
|
| Tractor and Machine Expenses - Repairs and maintenance |
25.00
|
|
| Marketing fees ($5.00/tonne) |
4.10
|
|
| Crop insurance |
16.95
|
|
| Custom work (fertilizer application, mixing & delivery) |
9.00
|
|
| Custom work (pesticide application) |
18.00
|
|
| Trucking ($7.00/tonne) |
5.75
|
|
| Drying | ||
| Land rent |
|
|
| Operator labour (self or hired) |
18.95
|
|
| Interest on operating |
10.75
|
|
| Total Operating Expenses |
326.15
|
| Revenue | Your Farm Budget |
|---|---|
| Expected yield _______________ | |
| Expected price _______________ | |
| Total Market Revenue (Yield x Price) | |
| Less Pick Charges (typically 2% - 4%) | |
| Program payment | |
| Total Revenue | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses | Sample Costs/Acre | Your Farm Budget |
|---|---|---|
| Machinery - Depreciation |
50.25
|
|
| Machinery - Interest on investment |
37.70
|
|
| Land | ||
| Other overhead |
8.80
|
|
| Total Expenses |
423.35
|
|
| Breakeven price on your farm is: (total expenses/expected yield) | ||
| Top of Page |
|
Operating Expenses |
Tillage System | Your Farm Budget | ||
|---|---|---|---|---|
| Conventional | Minimum Till | No-Till | ||
| Sample Costs/Acre | Sample Costs/Acre | Sample Costs/Acre | ||
| Seed - 30,000 kernels |
61.90
|
61.90
|
61.90
|
|
| Fertilizer1 - 28 kg/ac MAP 11-52-0 |
17.00
|
17.00
|
17.00
|
|
| Fertilizer1
- 32 kg/ac Muriate of Potash 0-0-60 |
12.25
|
12.25
|
12.25
|
|
| Fertilizer1 - 66 kg/ac N (236 kg/ac of 28-0-0 U.A.N.) |
79.20
|
79.20
|
79.20
|
|
| Herbicide - annual grass and broadleaf weeds |
38.40
|
38.40
|
38.40
|
|
| Herbicide - burndown |
|
|
9.00
|
|
| Herbicide - other weed control, if required |
|
|
|
|
| Insecticide, if required |
|
|
|
|
| Tractor and Machine Expenses - Fuel (18 L conv., 16 L min, 12 L no till) and lubricant |
18.65
|
16.55
|
12.65
|
|
| Tractor and Machine Expenses - Repairs and maintenance |
16.95
|
15.00
|
9.00
|
|
| Marketing fees ($0.40/tonne) |
1.40
|
1.40
|
1.40
|
|
| Crop insurance |
14.10
|
14.10
|
14.10
|
|
| Custom work (fertilizer appl., mixing & delivery) |
9.00
|
9.00
|
9.00
|
|
| Custom work (pesticide application) |
9.00
|
9.00
|
9.00
|
|
| Custom work (other) |
|
|
|
|
| Trucking ($7.00/tonne) |
24.35
|
24.35
|
24.35
|
|
| Drying (17.70/tonne, 8 points) |
61.55
|
61.55
|
61.55
|
|
| Land rent |
|
|
|
|
| Operator labour (self or hired) |
12.95
|
9.65
|
7.20
|
|
| Storage ($2.06/tonne/month x 4 months) |
28.70
|
28.70
|
28.70
|
|
| Interest on operating |
14.70
|
14.45
|
14.65
|
|
| Total Operating Expenses |
420.10
|
412.50
|
418.35
|
|
| Revenue | Your Farm Budget |
|---|---|
| Expected yield _______________ | |
| Expected price _______________ | |
| Total Market Revenue (Yield x Price) | |
| Program payment | |
| Total Revenue | |
| Gross Margin (Revenue - Operating Expenses) |
| Overhead Expenses | Tillage System | Your Farm Budget | ||
|---|---|---|---|---|
| Conventional | Minimum Till | No-Till | ||
| Sample Costs/Acre | Sample Costs/Acre | Sample Costs/Acre | ||
| Machinery - Depreciation |
24.00
|
22.00
|
14.50
|
|
| Machinery - Interest on investment |
17.10
|
16.00
|
12.00
|
|
| Land |
|
|
|
|
| Other overhead |
4.70
|
4.15
|
3.00
|
|
| Total Expenses |
465.90
|
454.65
|
447.85
|
|
| Breakeven price on your farm is: (total expenses/expected yield) | ||||
1 Nitrogen rate is based on the NEW nitrogen rate calculator.
Nitrogen recommendation is for corn grown in southwestern/central
Ontario, 2800 HU, loam soil, following wheat, with projected corn
yield of 137 bu/ac, and nitrogen cost of $1.20/kg and corn price of
$3.95/bu.
More accurate nitrogen requirements for corn,may be obtained on the
internet at GOCORNNET. A CD version is available by contacting OMAFRA
contact centre at 1-877-424-1300.
| Top of Page |
|
Operating Expenses (costs based on projected yield of 3.48 tonne/ac (137 bu/ac)) |
Conventional Tillage | Your Farm Budget | ||
|---|---|---|---|---|
| Bt Bacillus thuringiensis |
RR® Roundup Ready |
Bt and RR | ||
| Sample Costs/Acre | Sample Costs/Acre | Sample Costs/Acre | ||
| Seed - 30,000 kernels |
72.00
|
74.20
|
84.55
|
|