Ein Konzept zur international vergleichenden Analyse von ... - IFCN

Anhang 3 226
3.1.2 TIPI-CAL Input – Farm Data (Seite 2)
2. General options and data of farm managment
2.1 General options Unit
First year of simulation year 1996 insert year
Country 1-3 1 1=D, 2=USA, 3=NL,
1. Farm strategy options 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Special intensity option
Fix costs 1-2 1 1= no, 2= yes specify at sheet intense
Crop yields 1-2 1 1= no, 2= yes specify at sheet intense
Costs seeds fertiliz. herbiz. fung. & insekt. irrigat. harvest fuel other
Variable costs crop 1-2 1 1 1 1 1 1 1 1 1= no, 2= yes specify at sheet intense
per cow per kg fix milk yield
Variable costs dairy 1-2 1 1 1 1 1= no, 2= yes specify at sheet intense
2. Enterprise options 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Crop enterprise 0-1 1 0= no calculated 1= returns + cost in book keeping
Dairy enterprise 0-1 1 0= no calculated 1= returns + cost in book keeping
Beef enterprise 0-1 0 not programmed yet 0= no calculated 1= returns + cost in book keeping
Cow calf herd 0-1 0 not programmed yet 0= no calculated 1= returns + cost in book keeping
Prices options landrent land va labour capital
General 1-2 1 1 1 1 1= nation projection, 2= price specified in INP
A price B price C price
Crop 1-2 1 1 1 1= nation projection, 2= price specified in INP
milk cullcowbulls calves b-heifers culled hefeed quota
Dairy
2.2 Accounting options
1-2 1 1 1 2 2 2 1 1 1= nation projection, 2= price specified in INP
1. Depreciation method 1996 IF CODE 1 no depreciation and no valuation in the balancesheet
Machinery for econ. acc. 1-2 2 1= no 2=straight line
Machinery for taxes acc. 1-2 1= no 2=straight line
Buildings for econ. acc. 1-2 2 1= no 2=straight line
Buildings for taxes acc. 1-2 1= no 2=straight line
Quota since 1983 - for econ. acc. 1-2 1 1= no 2=straight line
Quota since 1983 - for taxes acc. 1-2 1= no 2=straight line
Quota bought - for econ. acc. 1-2 2 1= no 2=straight line
Quota bought - for taxes acc. 1-2 1= no 2=straight line
2. Depreciation value 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Buildings econ. 1-2 1 1=purchase price, (2=repurchase price not ready yet)
Buildings tax 1-2 1=purchase price, (2=repurchase price not ready yet)
Machinery econ. 1-2 1 1=purchase price, (2=repurchase price not ready yet)
Machinery tax 1-2 1=purchase price, (2=repurchase price not ready yet)
Quota econ. 1-2 1 1=purchase price, (2=repurchase price not ready yet)
Quota tax 1-2 1=purchase price, (2=repurchase price not ready yet)
3. Valuation in balance sheet
Quota econ. acc. 0-1 1 0=no, 1=yes
2.3 Financial options & data
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Farm profit (+- 1 year) C 80000
Cash on hand 1 year C 100000
Minimum cash on hand C 40000 40000 40000 40000 40000 40000 40000 40000 40000 40000
2.4 Consumption option & data
1. Options consumption
Function Consumption 1-4 4 1=no, 2=fix, 3=function, 4=function (& min, max)
Base for consumption 1-4 4 1= net cash farm income, 2= farm profit 3=Total income (Farmprofit + off-farm income (farm + partner), 4= Total income (after tax)
Update of consumption figures 0-1 1 0= no 1=CPI index
2. Data consumption
Fix, Min, Max, consumption after income tax and marginal propensity to consume
1 2 3 4 5 6
0-1 C/year C/year C/year 0,0x C/year
Partner 1 1 65000 45000 85000 0,5 0 1= calc. consumption, tax, income for partner 0=no, 1 =yes
Partner 2 0 0 0 0 0 0 2= fix consume after taxes
Partner 3 0 0 0 0 0 0 3= minimum consume after taxes (C/year)
Partner 4 0 0 0 0 0 0 4= maximum consume after Taxes (C/year)
Partner 5 0 0 0 0 0 0 5= marginal propensity to consume (0,0X)
Partner 6 0 0 0 0 0 0 also used as average consumption in consumption option 3
Partner 10 0 0 0 0 0 0 6= payments to parents for retirement (tax deductable, not adjusted by inflation)
2.5 Off-farm and other farm activities options and data
1. Options
Off farm activities code 0-1 0 0 0 0 0 0 0 0 0 0 0= no, 1= yes
(cashflow, taxes, consumption) Relevant for income from other not simulated enterprises of the farm and for off-farm income of the partners
2. Data
Other -farm income 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Other -farm non taxable income C/year 0 0 0 0 0 0 0 0 0 0 always deducted in simulation
Other - farm taxable income C/year 0 0 0 0 0 0 0 0 0 0 always deducted in simulation
Income from other enterprises relevant for farm depend on off-farm code
Taxable income f. other enterprise C/year 0 0 0 0 0 0 0 0 0 0
No taxable income f. other enterprise C/year 0 0 0 0 0 0 0 0 0 0
Capital flow to and from other enterprises relevant for farm depend on off-farm code
Capital flow into the farm C/year 0 0 0 0 0 0 0 0 0 0
Capital outflow from the farm C/year 0 0 0 0 0 0 0 0 0 0