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

Anhang 3 260
3.3.6 USA - Profit and Loss Account
CASH INCOME
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
CASH RECEIPTS FOR CROPS 21.796 22.174 22.581 24.192 24.590 25.746 26.813 27.230 27.636 28.742
DAIRY RECEIPTS 423.303 426.026 425.631 426.690 422.824 421.869 420.056 417.688 418.447 417.381
GOVERNMENT PAYMENTS WHOLE FARM 0 0 0 0 0 0 0 0 0 0
GOVERNMENT PAYMENTS CROP 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708
GOVERNMENT PAYMENTS DAIRY 0 0 0 0 0 0 0 0 0 0
OTHER FARM RETURNS 0 0 0 0 0 0 0 0 0 0
TOTAL CASH RECEIPTS 477.807 480.907 480.920 483.591 480.122 480.323 479.578 477.626 478.791 478.831
CASH FARM EXPENSE
CROP PRODUCTION & HARVEST COSTS
SEED COSTS 7.052 7.100 7.148 7.033 7.080 7.043 7.006 7.052 7.098 7.059
FERTILIZER COSTS 8.920 8.920 8.920 9.020 9.020 9.070 9.120 9.120 9.120 9.170
HERBICIDE COSTS 3.480 3.538 3.597 3.592 3.649 3.674 3.698 3.754 3.811 3.833
INSECTICIDE COSTS 1.620 1.647 1.674 1.796 1.825 1.902 1.981 2.011 2.042 2.124
IRRIGATION COSTS 10.040 10.040 10.040 9.920 9.920 9.860 9.800 9.800 9.800 9.740
OTHER PRODUCTION COSTS 880 898 915 933 951 968 986 1.003 1.021 1.039
HARVESTING COSTS (contracter) 16.000 16.356 16.712 17.037 17.392 17.731 18.069 18.424 18.779 19.116
FUEL & LUBE COSTS 0 0 0 0 0 0 0 0 0 0
SUB-TOTAL OF PRODUCTION COSTS 47.992 48.500 49.007 49.330 49.837 50.249 50.661 51.166 51.671 52.080
SETASIDE MAINTENCE 0 0 0 0 0 0 0 0 0 0
COW/CALF PRODUCTION COSTS 0 0 0 0 0 0 0 0 0 0
COST OF STOCKERS PURCHASED 0 0 0 0 0 0 0 0 0 0
STOCKER/FEEDER PRODUCTION COSTS 0 0 0 0 0 0 0 0 0 0
HOG COSTS 0 0 0 0 0 0 0 0 0 0
SHEEP COSTS 0 0 0 0 0 0 0 0 0 0
GOAT COSTS 0 0 0 0 0 0 0 0 0 0
DAIRY COSTS (incl. quota rent) 84.680 85.400 86.093 86.758 87.395 88.004 88.586 89.139 90.474 90.987
DAIRY FEED COSTS 68.151 66.917 65.873 66.717 64.920 65.821 66.212 64.476 64.595 64.326
PURCHASED DAIRY COWS (animals) 0 0 0 0 0 0 0 0 0 0
CASH RENT FOR CROPLAND (+ grassland) 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440
RENT STATE/PRIVATE PASTURE 0 0 0 0 0 0 0 0 0 0
HIRED LABOR COSTS 15.000 15.369 15.739 16.108 16.478 16.847 17.217 17.586 17.956 18.325
PROPERTY TAXES 0 0 0 0 0 0 0 0 0 0
PERSONAL PROPERTY TAXES 0 0 0 0 0 0 0 0 0 0
OTHER TAXES (all farm tax ) 6.000 6.120 6.241 6.361 6.481 6.601 6.722 6.842 6.962 7.083
ACCOUNTANT & LEGAL FEES (+ advisor) 13.000 13.261 13.521 13.782 14.042 14.303 14.564 14.824 15.085 15.346
UNALLOCATED MAINTENANCE
(building + machinery) 35.000 35.866 36.731 37.597 38.463 39.328 40.194 41.060 41.925 42.791
UTILITIES + OTHER FUEL & LUBE 15.000 15.100 15.200 15.301 15.401 15.501 15.601 15.702 15.802 15.902
LIABILITY INSURANCE
(farm and invalidity insurance) 15.500 15.811 16.121 16.432 16.743 17.054 17.364 17.675 17.986 18.297
MISCELLANEOUS COSTS
(other, land imp., energywater,contracter) 9.000 9.083 9.166 9.249 9.332 9.414 9.497 9.580 9.663 9.746
INTEREST ON LONG-TERM DEBT 4.954 4.397 3.823 3.232 2.623 1.996 1.350 685 0 0
INTEREST ON INTERMED. DEBT
(med. + short) 9.000 7.500 6.000 4.500 3.000 1.500 0 0 0 0
INTEREST ON OPERATING DEBT 0 0 0 0 0 0 0 0 0 0
CCC INTEREST & STORAGE 0 0 0 0 0 0 0 0 0 0
TOTAL CASH EXPENSES 336.717 336.764 336.957 338.807 338.155 340.060 341.409 342.176 345.559 348.322
NET CASH FARM INCOME 141.090 144.143 143.964 144.784 141.968 140.263 138.169 135.450 133.232 130.509
SUMMARY OF RECEIPTS & COSTS PER CWT FOR MILK PER COW
CASH RECEIPTS ($/COW) 5.973 6.087 6.166 6.280 6.317 6.404 6.481 6.543 6.559 6.650
CASH EXPENSES ($/COW) 4.209 4.263 4.320 4.400 4.449 4.534 4.614 4.687 4.734 4.838
NET CASH FARM INCOME ($/COW) 1.764 1.825 1.846 1.880 1.868 1.870 1.867 1.855 1.825 1.813
FAL-BW
Source: TIPI-CAL-example farm HEMME (1997)