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10/8/16

AVOCADO PRODUCTION COSTS RETURNS

Page 1.

This program calculates the cash costs and financial return to resources on a per tree, per acre
and per farm basis. The final result is a financial RETURN TO LAND used in Kona avocado production.
If the actual land charge were subtracted from this return to land, the result would be "economic profit."
All results are dependent upon specific assumptions and data entered by the user into the bordered cell .
Results are only as accurate as the data provided by the grower(s). Mention of any specific product or
practice should not be misconstrued to imply University of Hawaii endorsement of such product or practice.
IF YOU HAVE PROBLEMS OR SUGGESTIONS CONTACT DR. KENT FLEMING, 808-922-9136, OR YOUR LOCAL EXTE
ASSUMPTIONS:

1. Is analysis BEFORE or AFTER mktg.?


BEFORE
2. Total tree count=
500 trees
3. Acres of avocado trees =
10 acres

GROSS INCOME:
1 Grade 1
2 Off-grade
TOTAL =

% of production:
86% of crop
14% of crop

Number
of trees:
430
70

100%

500

PER TREE:
Ave.yield:
Units @
110 lbs. #1
110 lbs. other
trees

OPERATING or VARIABLE COSTS:

PER TREE
Quantity

A. Fertilizer:
1 Super Coffee +
2 Other fertilizer in mixture
3 Labor @
4 appli/yr @
4 Fuel: mach. & equip. operation

0.25

B. Weed control:
Rate:
1 Round-up @
2 oz./gal.
2 Sticker
8 oz./qt. herbicide
3 Spray. labor
6 appli/yr @
4 Mowing labor
1 mowing(s)
5 Fuel: mach. & equip. operation
6 Sheep expenses
C. Other pest (e.g., rodent) control:
1 Rat bait
5 lbs./treatment =
2 Labor @
0 treatmts@
3 Fuel: mach. & equip. operation
D. Pruning:
1 Labor @
0 major pruning/yr. @
2 Labor @
0 minor prunings/yr. @
3 Fuel: mach. & equip. operation
E. Irrigation:
1 Cost of water @
10.0
2 Operation & maintainace of system

Weighted average =

5
12
18

Units

3.2 lbs./tree/year
0.0 lbs./tree/year
min./appli. 1.00 min./tree/yr.
(Enter total for farm/year)
Fertilizing total =
Per farm:
gal/appli
0.020 oz./tree/appli.
0.005 oz./tree/appli.
hrs/appli.
8.64 min./tree/yr.
hrs/mow.
2.16 min./tree/yr.
(Enter total for farm/year)
(Enter total for farm/year)
Weed control total =

30 min./acre

0.16 oz./tree/appli.
0.00 min./tree/yr.
(Enter total for farm/year)
Pest control total =

16 hrs/ac.
4 hrs/ac.

gallon(s)/tree/year

0.00 min./tree/yr.
0.00 min./tree/yr.
(Enter total for farm/year)
Pruning total =
$1.25
(Enter total for farm/year)
Irrigation total =

10/8/16

AVOCADO PRODUCTION COSTS RETURNS

Page 2.

PER TREE
Quantity Units
F. Harvesting:
1 Labor, picking @
100 lbs./hour
2 Labor, overhead
0.0%
3 Boxes @
40 lbs./box &
4 Other harvesting expense

110

lbs/tree/yr

66.0 min./tree/yr.
0.0 min./tree/yr.
15 uses/box 0.063 boxes
(Enter total for farm/year)
Harvesting total =

G. Marketing:
1 Hauling (fuel $)@
15 boxes/truck load =
2 Labor, loading & driving
3 Commision @
0.0%
4 Excise tax @
0.5%
5 Other marketing expense
H. Operations overhead:
1 Management (as %)
2 Office overhead (as %)
3 Operating interest @ ave %
4 Terms: opportunity cost
5 Other operations overhead

0.183 trips/tree
45 minutes/load
of
$39.38 gross income/tree =
of
$39.38 gross income/tree =
(Enter total for farm/year)
Marketing total =

5.0%
1.0%
10.0%
10.0%

of
$39.38 gross income/tree =
of
$39.38 gross income/tree
of
$1.89 operating costs/tree
of
$39.38 gross income/tree
(Enter total for farm/year)
Operations overhead total =

TOTAL OPERATING or VARIABLE COSTS OF PRODUCTION =


GROSS MARGIN

(Gross income minus variable costs) =

OWNERSHIP or FIXED COSTS:


Historic

Year of analysis =
Yr of Expected
Invst:
Life:
1970
10
1970
10
1971
10
1990
5
1980
7
1985
7
1970
20

Investment item:
cost:
1 Land prep.
$10,000
2 Irrigation
$3,000
3 Initial planting
$7,500
4 Truck
$10,000
5 Other machinery
$2,000
6 Equipment
$2,500
7 Buildings
$5,000
8 Other investment
$0
TOTAL ANNUAL OWNERSHIP or FIXED COSTS OF PRODUCTION =

1993
Term:
0
0
0
2
0
0
0
0

TOTAL ANNUAL COSTS (except land) =


RETURN TO THE LAND RESOURCE used in Kona avocado production =
VALUE OF THE LAND RESOURCE (Actual land charge: rent, mortgage interest, op. cost + property taxes)
ECONOMIC PROFIT (Returns after ALL cash & opportunity costs) =

10/8/16

AVOCADO PRODUCTION COSTS RETURNS

do production.
"economic profit."
the bordered cell .
ecific product or
h product or practice.
36, OR YOUR LOCAL EXTENSION AGENT.

DATE:

08-Oct-16

Farm name:

Typical

Page 3.

4. PAYMENT PERIOD: Enter "0" if cash, or the number of


months if "terms" =>
0 months.

ANNUAL GROSS INCOME:


$/tree:
$/acre:
$37.84
$1,892.00
$1.54
$77.00

$/unit:
$0.40
$0.10
$0.36 /lb.

$/ unit:

$39.38

$1,969.00

ANNUAL OPERATING COSTS:


$/tree:
$/acre:

$/farm: % gross:
$18,920
96.1%
$770
3.9%
$19,690

100.0%

$/farm: % gross:

$0.19
$0.00
$9.00

/lb.
/lb.
/hour

0.608
0.000
0.150
0.000
$0.758

30.40
0.00
7.50
0.00
$37.90

304
0
75
0
$379

1.5%
0.0%
0.4%
0.0%
1.9%

$17.00
$10.00
$9.00
$9.00

/qt.
/qt.
/hour
/hour

0.064
0.009
1.296
0.324
0.200
0.000
$1.893

3.19
0.47
64.80
16.20
10.00
0.00
$94.66

32
5
648
162
100
0
$947

0.2%
0.0%
3.3%
0.8%
0.5%
0.0%
4.8%

$1.85
$9.00

/lb.
/hour

0.000
0.000
0.000
$0.000

0.00
0.00
0.00
$0.00

0
0
0
$0

0.0%
0.0%
0.0%
0.0%

$9.00
$9.00

/hour
/hour

0.000
0.000
0.000
$0.000

0.00
0.00
0.00
$0.00

0
0
0
$0

0.0%
0.0%
0.0%
0.0%

0.013
1.000
$1.013

0.63
50.00
$50.63

6
500
$506

0.0%
2.5%
2.6%

/1000 gals.

10/8/16

AVOCADO PRODUCTION COSTS RETURNS

$/unit:

ANNUAL OPERATING COSTS


$/tree:
$/acre:

Page 4.

$/farm: % gross:

$9.00
$9.00
$5.00

/hour
/hour
/box

9.900
0.000
0.315
0.000
$10.215

495.00
0.00
15.77
0.00
$510.77

4,950
0
158
0
$5,108

25.1%
0.0%
0.8%
0.0%
25.9%

$5.00
$9.00

/trip
/hour

0.917
1.238
0.000
0.197
0.000
$2.351

45.83
61.88
0.00
9.85
0.00
$117.55

458
619
0
98
0
$1,176

2.3%
3.1%
0.0%
0.5%
0.0%
6.0%

1.969
0.394
0.189
0.000
0.000
$2.552

98.45
19.69
9.47
0.00
0.00
$127.61

985
197
95
0
0
$1,276

5.0%
1.0%
0.5%
0.0%
0.0%
6.5%

$18.78

$888.48

$8,885

45.1%

$20.60

$1,080.52

$10,805

54.9%

come/tree =
come/tree =

come/tree =

ng costs/tree

Interest:
10.0%
10.0%
10.0%
10.0%
10.0%
10.0%
10.0%
10.0%

+ property taxes)

ANNUAL OWNERSHIP COSTS:


$/tree:
$/acre:
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$4.61
$230.48
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$4.61
$230.48

$/farm: % gross:
0
0.0%
0
0.0%
0
0.0%
2,305
11.7%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
$2,305
11.7%

$23.39

$1,118.96

$11,190

56.8%

$15.99
$10.00
$5.99

$850
$500.00
$350.04

$8,500
$5,000
$3,500

43.2%
25.4%
17.8%

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