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Anhang 3 251
3.2.9 Total Expense and Receipts (Sheet Total)
I. Aims/Activity
Summarize all expenses and receipts and build a profit and loss account to calculate the farm profit.
II. External variables
· Total expenses, receipts and change in inventory for dairy and crop enterprise
· Total fix costs: Land improvement, fuel, maintenance machinery, maintenance buildings, taxes/
duties, insurance, advisor, accounting, phone/utilities, energy/water, invalid insurance
· Labour input and labour prices
· Land input and land rents
III. The calculations
1. Labour expenses for hired labour
2. Land rents paid
3. Summarize all returns of the farm: crop, dairy, government payments, interest
4. Summarize all inputs of the farm: crop, dairy, interests, rents, depreciation
5. Calculate farm profit
IV. Results
· Economic profit and loss account for the farm
· Tax profit and loss account
· Farm profit per year
Quelle: TIPI-CAL-Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)