o10

November, 1986

Floppy disc included with this
item has been shelved separately.
Consult LUIS or ask circulation
staff for assistance.

Circular 763

WOODYNBA

A Microcomputer Program

for Wholesale Woody Nurseries
MS-DOS Version

I COMPUTER SERIESI

CeuJa' %c'e ce
Library

JAN 30 i990

J. Robert Strain

University of Florida

S F636C Extwnion Service / Institute of Food ad Agriculturl Seib ss / University of Florae / John T. Wow.este, Oen
763
codebk

FLORIDA COOPERATIVE EXTENSION SERVICE
UNIVERSITY OF FLORIDA
INSTITUTE OF FOOD AND AGRICULTURAL SCIENCES

COOPERATIVE EXTENSION SERVICE AGRICULTURAL EXPERIMENT STATION
SCHOOL OF FOREST RESOURCES AND CONSERVATION COLLEGE OF AGRICULTURE

UNIVERSITY OF FLORIDA

(904) 392-7853

December 8, 1988

MEMORANDUM

TO: IFAS Software Customers

FR: Dennis G. Watson

RE: Running BASIC programs

The program you have just purchased was
Originally, we distributed only the BASIC
BASIC interpreter to run the program.

REPLY TO: IFAS Software Support
Building 120, Room 203
University of Florida
Gainesville, FL 32611

written in the BASIC programming language.
language source file and required that you use a

We now distribute BASIC programs in compiled form. This means that you do not have
to load BASIC prior to running the program. Until the documentation is updated to reflect
this change, please refer to the following instructions to start program 003, titled
"WOODYNBA: Woody Nursery Business Analysis".

First, make a duplicate copy of the distribution disk. Store the distribution disk in a safe
place and use the duplicate copy as your working disk. To run the program simply type:

WOODY

at the DOS prompt and press the Enter (or Return) key.

Once you have started the program, the instructions in the documentation should apply. In
some cases, the documentation or program may allow you the option of exiting to BASIC
or DOS. With a compiled program, regardless of which you choose, you will exit to
DOS.

If you need more space on your working disk, you can delete any files with the extension
".BAS". These are BASIC source files and you do not need them to run the program.

If you have any questions about this program, please contact the IFAS Software Support
office, Bldg 120 Room 203, Gainesville, FL 32611 or phone (904) 392-7853.

The Institute of Food and Agricultural Sciences is an Equal Employment Opportunity Affirmative Action Employer authorized to provide research,
educational information and other services only to individuals and institutions that function without regard to race, color, sex, or national origin.
COOPERATIVE EXTENSION WORK IN AGRICULTURE AND HOME ECONOMICS, STATE OF FLORIDA. IFAS. UNIVERSITY OF
FLORIDA, U.S DEPARTMENT OF AGRICULTURE. AND BOARDS OF COUNTY COMMISSIONERS COOPERATING

ABSTRACT

WOODYNBA is a microcomputer program that produces the same analyses
received by participants in the Florida Foliage Nursery Business Analysis
Program. Nursery production and operating statement data are entered item by
item as requested by the computer program. Printed output includes analyses of
size of business; rates of production; use of labor; use of space; use of
capital; operating statement by expense category including percent of total
costs, costs per square foot of growing area, and costs per dollar of sales;
income summary; balance sheet; and profitability model.

KEY WORDS: Woody ornamental plant nursery business analysis, costs,
returns, income, efficiency.

THE WOODYNBA PACKAGE

WOODYNBA is microcomputer program intended for use by wholesale woody or-
namental plant nursery operators. The program is written in MicroSoft BASICA
and may be used with or without a printer. The WOODYNBA package consists of
this manual, a blank Form 14.3 (WORKSHEET FOR CONTAINER GROWN WOODY PLANT
NURSERIES) and a 5.25 inch floppy disk. The blank Form 14.3 should be kept as
a master for making copies as needed for use with the WOODYNBA program. The
disk is an MS-DOS format computer program distribution disk which contains the
following:

AUTOEXEC.BAT -

STRAINMN.BAS -
WOODYNBA.BAS -
WOODYDLT.BAS -
WOODYNBA.DAT -

WOODYNBA.PKG -

WOODYNBA.FRM'-
WOODYNBA.LBL -
WOODYNBA.DOC -

an MS-DOS program to automatically boot the menu upon
start up. It can be altered to fit your needs with a
word processor.
the menu program.
the woody nursery business analysis program.
a program for deleting data sets from the data file.
the data file. It contains the latest woody Florida
Nursery Business Analysis Program averages. You may use
it to store your own data also.
a text file containing a copy of the cover letter
included with this package.
a WordStar text file containing the Form 14-C Worksheet.
a text file containing the disk label.
a WordStar text file containing a disk version of the
WOODYNBA user's manual. Pages are spaced for 60 lines
per page.

Persons using this set of programs need a computer using the MS-DOS
operating system (includes IBM-PC, Tandy and Zenith), a BASIC language program
compatible with MicroSoft's BASICA, and preferably a printer. However, the
program allows a choice between screen only and printer output.

WOODYNBA may be obtained through IFAS, University of Florida. For further
information, contact IFAS Software Communications and distribution, G-022
McCarty Hall, University of Florida, Gainesville, FL 32611, or phone (904)
392-7853.

TABLE OF CONTENTS
Page
ABSTRACT . . . . . . . . . . . . . . . .. i
THE WOODYNBA PACKAGE . . . . . . . . . . . . . i
LIST OF FIGURES . . . . . . . . . . . . . . ii
LIST OF TABLES . . . . . . . . . . . . . . iii

PRELIMINARY INFORMATION . . . . . . . . . . . . 1
INITIAL PREPARATION . . . . . . . . . . . . . 2
Desisions . . . . . . . . . . . . . . . 2
Mechanical preparations . . . . . . . . . . . 3
DATA REQUIREMENTS . . . . . . . . . . . . . . 5
RUNNING THE PROGRAM . . . . . . . . . . . . . 8
Program Overview . . . . . . . . . . . . . 8
Step By Step Procedure . ... . . . . . . . . . 10
APPENDIX . . . . . . . . . . . . . . . . 16

LIST OF FIGURES
Number Page
1 WOODYNBA computer program flow chart, November, 1986 . .. . 9
2 The screen of STRAINMN.BAS, the menu program for WOODYNBA.BAS
November, 1986 . . . . . . . . . . . . . 11
3 The screen for data sets available for retrieval, WOODYNBA.BAS
November, 1986 . . . . . . . . . . . . 11
4 The screen of the options menu, WOODYNBA.BAS, November, 1986 . 12
5 The screen for data sets available for deletion, WOODYNBA.BAS
November, 1986 . . . . . . . . . . . . 14

LIST OF TABLES
Number Page
1 Sample completion of the Form 14-C Worksheet . . *. .. . 17
2 Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 . . . . . . . .. 22

WOODYNBA: A MICROCOMPUTER PROGRAM FOR WHOLESALE WOODY NURSERIES
by
J. Robert Strain

PRELIMINARY INFORMATION

The Florida Nursery Business Analysis Program is one where nursery opera-
tors provide confidential financial and production data to the University for
analysis and averaging. WOODYNBA is a "do-it-yourself" program for microcompu-
ters. With it, nursery operators get the same analyses received by partici-
pants in the Florida Nursery Business Analysis Program. Data requirements are
the same for both the University Nursery Business Analysis Program and the
microcomputer program, data that nursery operators routinely keep for IRS pur-
poses. The results provide users with analyses and comparisons on the size of
business (sales, growing area, number of people involved, and both capital
owned and capital managed), with measurements on rate of production per square
foot and per acre, with indicators on efficiency in the use of labor in the
nursery, and with comparisons on the distribution and use of capital. Opera-
ting statement data are grouped into categories of cash production supply
costs, other cash production costs, cash administrative and overhead costs plus
non-cash costs. Costs are analyzed by expense item as a percent of total
costs, as costs per square foot of growing area, and as costs per dollar of
sales. Data are then grouped into an income summary and balance sheet, and the
two are combined into a profitability model showing operator returns on net
worth (equity).
Data from this program provide nursery operators with a powerful management
tool for highlighting strong parts of the operation and flagging areas that may
need further attention. These indicators may be seen by comparing the results
of this program with averages of similar nurseries such as those provided by

J. ROBERT STRAIN is professor and extension economist in IFAS (Institute of
Food and Agricultural Sciences) Food and Resource Economics Department, Univer-
sity of Florida, Gainesville.

the Florida Nursery Business Analysis Program. Similar advantages may be
obtained by comparing with data of the same operation for previous years. Nur-
sery operators seeking loans have found the analyses of their business provided
by this program to be a valuable asset in negotiations with their lending
agencies. Also, operators wishing to use the Florida Plant Cost Estimator can
supply most of the data requirements from the results of this program.

INITIAL PREPARATION

Initial preparation might be divided into two parts. One part relates to
decisions to be made concerning the storage of data, and concerning possible
participation in the Florida Nursery Business Analysis Program. The other part
consists of the mechanical things to do prior to running the program.

Decisions

STORING DATA. The WOODYNBA package includes WOODYNBA.DAT, a data file.
This file contains the latest available industry averages for woody ornamental
nurseries participating in the University of Florida Nursery Business Analysis
Program. There are data sets for the average of all nurseries, the average of
the largest third of the participants, and the average of the smallest third.
These sets can be retrieved for comparison with your own data. Your own data
also can be stored in this file for retrieval at a later date.
Two data storage systems may be considered. One is to store the data file
on the same disk containing the analysis program. The other is to store data on
a separate data disk. The advantage for storing data on the program disk is
that everything is in one place. The advantage of a two disk system is that
the data disk can hold more data since no space is taken up by programs or
operating system. Other alternatives including storage in various partitions
of a hard disk are possible. The program allows designation of drives for the
data file ranging from A through H.
PARTICIPATION in the Florida Nursery Business Analysis Program. The data
developed by WOODYNBA are most valuable when they can be compared with the
averages of other members of the industry. Averages cannot be developed unless

nursery operators provide data sets to analyze and average in other words,
unless nurseries participate in the Florida Nursery Business Analysis Program.
In the past, participants have provided data by filling out a worksheet.
Nursery operators with WOODYNBA can participate in the program by providing the
University with a copy of their data disks instead of a worksheet. If you
would like to participate this way, please contact your local ornamental
Extension agent or the author. As an added incentive to participate in the
program this way, disks received will be returned containing the latest
industry average data as soon as these data are released.

Mechanical Preparations

The disk provided is only a "distribution disk." It contains no operating
system or BASIC language program. To use this set of programs, you must supply
an operating system appropriate for your machine, and you must supply the
equivalent of BASICA. After these are loaded, you can load and run this set of
programs. However, running the original distribution disk is not recommended.
Instead, use this original "distribution disk" only for making a working copy
disk. Then make all program runs with the working copy. The original
distribution disk should be stored in a safe place in case something happens to
require replacement of your working copy. For additional safety, a back-up
copy could be stored in another location.
'Typical steps for making an MS-DOS working copy on a two disk drive system
are as follows:

(1) Format a working copy disk with operating system:

Boot (start up) the computer with the operating system disk
provided with your machine in drive A, and a blank disk in drive
B. (If the B drive disk is not blank, know that everything on it
will be erased by the formatting process.)

Type FORMAT/S/V B:[ENTER] (format with operating system the disk
in drive B and verify the results).

If your system uses a slightly different procedure than the one
described in the previous step, follow the instructLons on your
screen about locating source and destination disks.

(2) Transfer BASICA to the working copy:

Remove your operating system disk from drive A, replace it with a
disk containing the appropriate BASIC language (e.g., BASICA.COM).

Your newly formated working copy disk remains in drive B.

Transfer BASIC to your working copy. Use the appropriate name
for your BASIC. It might be BASICA.COM, BASICA.EXE, GWBASIC.COM,
GWBASIC.EXE and so on. If yours is not already named BASICA,
then rename it to BASICA when you transfer it. For example, if
yours is GWBASIC.EXE, then transfer it to the working copy disk
as follows: type COPY A:GWBASIC.EXE B:BASICA.EXE[ENTER].

(3) Copy the needed programs from the original distribution disk to the
new working copy disk as follows:

Remove the disk containing BASICA from drive A

Make sure the original distribution disk has a write protect tab
in place so that you can not accidentally erase it.

Insert the original distribution disk in drive A; the new working
copy disk remains in drive B.

Easiest is to transfer the entire contents of the distribution
disk to the new working copy disk. To do so, type COPY A:*.* B:
[ENTER]. If you want only the necessary files transferred, then
proceed as follows:

Type COPY A:*.BAT B:[ENTER] (transfers the AUTOEXEC.BAT file
to the new working copy disk).

Type COPY A:*.BAS B:[ENTER] (transfers all basic (.BAS)
programs to the new working copy disk).

Type COPY A:*.DAT B:[ENTER] (transfers WOODYNBA.DAT, the
data file to the new working copy disk).

(4) If you want to keep the data file on a separate disk, then continue as
follows (yes, a data file can be kept both places if you want):

Re-insert the system disk that came with your computer in drive A.

Remove the newly created working copy disk from drive B and re-
place it with another blank disk for formatting as a data disk.
(If the disk in drive B is not blank, know that everything on it
will be erased by the formatting process.)

Type FORMAT/V B:[ENTER] (formats the disk in drive B and verL-
fies the results. This prepares Lt for storLng data and files)..

Remove your system disk from-drive A and replace i.t with.the.pro-
gram distribution disk (write protect tab in place) and type COPY

A:*.DAT B:[ENTER] (transfers the WOODYNBA.DAT data file to the
newly formatted data disk.

This completes preparation of both a working copy program disk
and a data disk.

(5) When ready to run the program, place the newly created working disk is
drive A (and the data disk in drive B for a two disk system) and
proceed with the program by typing AUTOEXEC[ENTER] or by re-booting
the machine.

If any of these steps are not appropriate replace them with the correct
ones for your computer and operating system. If you do not know the correct
steps for your system, use these steps as a guide as you consult the manual for
your operating system.

DATA REQUIREMENTS

Needed data should be collected and prepared before proceeding with the
program. The WORKSHEET FOR CONTAINER GROWN WOODY PLANT NURSERIES, Form 14-C is
provided for this purpose. A copy of Form 14-C is included in the WOODYNBA
package. Table 1 in the APPENDIX shows Form 14-C with sample data entered.
Also, a copy may be printed from a WordStar disk file, FOLAGNBA.FRM, that is
included on the distribution disk. (This same WORKSHEET is used for collecting
data for the Florida Nursery Business Analysis Program.) Following are
instructions and definitions for the questions in the sequence that they appear
on the WORKSHEET.

SECTION ONE. GENERAL INFORMATION
This section is primarily for persons participating in the Florida Nursery
Business Analysis Program. However, the microcomputer program needs the
name of the nursery, the name of the person entering the data, and the
fiscal (tax) year. So fill in these data.

SECTION TWO. INCOME
A. VALUE OF ALL PLANTS SOLD BY MONTH.
Enter summaries of your sales data by month. If you don't have monthly
summaries, enter quarterly or annual data. Otherwise, leave the quar-
terly and annual lines blank. You don't need them.

B. PLANTS PURCHASED FOR IMMEDIATE RESALE.
Enter the cost of plants purchased for immediate resale. Do not in-
clude the cost of plants, liners, seeds, etc. to grow on.

C. MISCELLANEOUS INCOME.
Enter the sum of income to the nursery from sources other than the sale
of plants. Possible sources include interest income, boxing charges,
delivery charges, and sale of non-plant items.

SECTION THREE. FISCAL YEAR DATA.
A. VALUE OF SUPPLIES IN INVENTORY.
Value unused supplies on hand at the beginning and at the end of the
fiscal year at their cost.

B. VALUE OF ALL PLANTS IN INVENTORY.
This is the value of growing and finished plants at the beginning of
the fiscal year and at the end of the fiscal year. A common method for
determining this figure is to value all plants (just started through
completely finished) at their finished value, then divide the total in
half.

C. ORIGINAL COST OF LAND OWNED.
Enter the original cost of
beginning and at the end of
place during the year, enter

D. ACCOUNTS RECEIVABLE.
Enter the amount owed to the
the fiscal year. Include
accounts.

the land involved in the nursery at the
the fiscal year. If no change has taken
the same number in both columns.

nursery at the beginning and at the end of
owed from all sources, not just trade

E. CASH ON HAND.
Enter the cash and/or checkbook balance at the beginning and at the
end of the fiscal year.

F. ACCOUNTS PAYABLE.
Enter the amount of current bills owed to others at the
at the end of the fiscal year. This should include the
tions of long term notes and mortgages (current portion
within the year).

G. LONG TERM DEBT.
Enter the balance due for long term notes and mortgages
ning and at the end of the fiscal year. Do not include
portions reported on the line above.

beginning and
"current" por-
is payment due

at the begin-
the "current"

SECTION FOUR. VALUE OF RENTED LAND, BUILDINGS AND EQUIPMENT.
A. VALUE OF LAND RENTED.
Enter your best estimate of the current market value of any land rented
for the nursery operation at the beginning and at the end of the fiscal
year. If there was no change during the year, enter the same number in
both columns.

B. VALUE OF MACHINERY & EQUIPMENT RENTED.
Enter your best estimate of the current market value of machinery and
equLpment rented for the operation at the beginning and at the end of
the fiscal year. If there was no change during the year, enter the
same number in both columns.

C. VALUE OF BUILDINGS RENTED.
Enter your best estimate of the current market value of buildings
rented for the operation at the beginning and at the end of the fiscal

year. If there was no change during the year, enter the same number in
both columns.

SECTION FIVE. PRODUCTION AREA.
The microcomputer program only needs total square feet of growing area in
use at the beginning and at the end of the fiscal year as listed at the
bottom of the page. However, as a convince, the upper portion of the page
is provided as a worksheet for itemizing the various beds and growing areas
when calculating the total. If there has been no change in growing area
during the year, show the same number in both columns.

SECTION SIX. DEPRECIATION.
A. NEW COST OF MACHINERY & EQUIPMENT. Enter the original cost of all ma-
chinery and equipment used in the nursery. Sum the total of the items
listed.

ACCUMULATED PRIOR DEPRECIATION. Enter the depreciation allowances
taken in prior years for machinery and equipment. Sum the total of the
items listed.

DEPRECIATION THIS YEAR. Enter depreciation allowed this year for ma-
chinery and equipment. Sum the total of the items listed.

B. NEW COST OF BUILDINGS/INSTALLATIONS. Enter the original cost of all
buildings, fences, wells, roadways, parking lots, and other installa-
tions and leasehold improvements. Sum the total of the items listed.

ACCUMULATED PRIOR DEPRECIATION. Enter the depreciation allowances
taken in prior years for buildings and installations. Sum the total of
the items listed.

DEPRECIATION THIS YEAR. Enter depreciation allowed this year for
buildings and installations. Sum the total of the items listed.

SECTION SEVEN. WORKER EQUIVALENTS.
A. TOTAL PAYROLL HOURS. Enter the sum of payroll hours for the year.

B. NUMBER OF OPERATOR/SALARIED PERSONS. Enter the number of persons not
included in the above entry for payroll hours.

SECTION EIGHT. EXPENSES.
A. OPERATOR'S SALARY OR TIME VALUE. Enter the salary drawn by the opera-
tor. If no salary is taken, enter an appropriate value for the time
involved.

B. Enter salaries, wages and related expenses as noted on the lines.
Include the nursery portion of Social Securify (FICA), state and
federal unemployment taxes, Workman's Compensation insurance, and other
related expenses. "Other" related costs could include company hospi-
talization insurance, profit sharing plans, and the like.

C to R. Enter the additional expense items for your operating statement as
requested. All operating statement items without a specific line on

Form 14C should be entered on the work area, summed and entered on line
line R.

When you have completed filling out the Worksheet (Form 14-C), you are
ready to run the computer program.

RUNNING THE PROGRAM

Information on running the computer program is presented in two parts. The
first is an overview of the operation of the program. For some, it will be
enough to read this prior to turning on the computer and following the instruc-
tions on the screen. The second part proceeds step by step through two runs of
the program, one run using retrieved data, and the second run using your own
data.

Program Overview

WOODYNBA displays two columns of data. If the user enters only one of set
of data, then the outputs for both columns are identical. When a second data
set is entered, column one displays the first set entered and column two
displays the second. The first set could be an industry average, or the
nursery operator's data for the previous year. This would be data for
comparison. The second data set normally would be the user's current data.
Additional data sets may be entered as often as desired. Each time another set
is entered, the last previous data set moves over to column one of the printout
making room for the new data set in column two.
The WOODYNBA program begins with an opening screen and program abstract,
then ask for name of the operator and nursery, and proceeds as illustrated in
Figure 1. If data have been previously saved, they may be retrieved at this
time. Otherwise, data are entered item by item as requested by the computer
program. Requests come in the same sequence shown on Form 14-C. After entry of
nursery data into the computer program, an options menu appears. The program
operator may choose (0) to quit and exit the program, (1) to start over again
and re-enter nursery data, (2) to correct or change the data just entered, (3)
to save the data just entered or changed, (4) to enter or retrieve another data
set, or (5) to proceed with the analysis and printout of the data last entered.
Any choice except quitting and exiting the program returns to this same options

[ option 0 ..........A ...

STRAIN MENU

~optin

change data r

save data set
MUHULHWHMWMs A

option

OPTIONS o

MENU *

computation

Figure 1.--Computer program flowchart for

option 1
.~~~~~~ ~ ~ ~ ~ A A 4*1. W -hA 41

option 4

OPENING SCREEN

abstract

clear and reset

enter name
A A IA.*iijn I

option 3
0--4- 0

f. kj A 1 0 .A0
*~~" 1" li'ij'rijjiijiji'ii'ii'iiiii'ini'ii'ii iiii'iit 'ii'iiii

: j" ltjijij.iilililililr 'lijiiililijilililililf " "'l" i 'l i' '

crt/prt

printout

F

h A A A 4 h 40. A** A * A** A A ** A h.'. h.'. 0101.4.40.0.0.0.0. --

. . . . . . . . . .
------------

ip

crt/prt

enter/retrieve
data

out i

WOODYNBA.BAS, November, 1986.

W.1.4j

menu after completion of the task chosen. Hence, data can be entered, cor-
rected, saved and run, then changed, saved and/or re-run as often as desired.
Data sets that are no longer needed can be deleted from the data file. To
do so, exit the program back to the main menu, then run WOODYDLT.BAS.

Step By Step Procedure

Following is a step by step procedure for making two program runs. The
first one will be made with data retrieved from the data file. The second will
be with the data you just entered on the Worksheet (Form 14-C). Starting from
the beginning, the steps are as follows:

01-Insert the newly created working copy of the program disk in drive A.

02-If the data file (WOODYNBA.DAT) was placed on a separate disk, place that
disk in the appropriate drive (probably drive B).

03-Turn the machine on. (If the machine is already turned on either type
AUTOEXEC[ENTER] or re-boot the machine.)

04-The AUTOEXEC program will ask for date and time. Enter each as requested.
(If your machine has a clock-calendar module installed, just strike ENTER:
twice to pass over this section. Later, you might want to apply your word
processor to the AUTOEXEC file to alter the date and time request to what-
ever is suitable for your system.)

05-The menu program (STRAINMN.BAS) will appear giving three choices (Fig. 2).
Press FA (Function Key Number 4) to load and run WOODYNBA.BAS.

06-WOODYNBA will load and the opening screen will appear. Press the space bar
(or any other key) when ready to continue.

07-An abstract screen will appear. Press the space bar (or any other key)
when ready to continue.

08-A request for your name will appear. Enter your name. You must make an
entry before you can proceed. This is the entry used for identifying data
sets in the retrieval procedure.

09-A question 'Data to the screen only or to the printer too?' will appear.
Press 1 for data to the screen only.

10-A question 'Use previously recorded data?' will appear. Press Y for yes.

Figure 2.--The screen of STRAINMN.BAS, the menu program for WOODYNBA.BAS,
November, 1985

The following data sets are available for RETRIEVAL... :

Data Set # Date Time Data entered by : Data for year
-------------------------------------------------------------------
1 01-12-86 23:57:06 J. Robert Strain/Average 1984
2 01-13-86 00:01:17 J. Robert Strain/Largest 1984
3 01-13-86 00:05:01 J. Robert Strain/Smallest 1984

Enter the NUMBER of data set to be retrieved --># ?

Figure 3.--The screen for data sets available for retrieval, WOODYNBA.BAS,
November, 1985

(Strainmn.bas)

Date-01-22-86 Time=01:07:25
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SS SS
SS MENU COURTESY HAROLD B. MARTIN INC. SS
SS SS
SS FLORIDA EXTENSION SERVICE SOFTWARE SS
SS SS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS

F1.....QUIT, exit this menu back to BASIC or DOS

F4..... : WOODYNBA : (Woody Nursery Business Analysis Program)
F5.....Delete a WOODYNBA data set

Figure 4.--The screen of the options menu, WOODYNBA.BAS, November, 1985.

11-A request to enter the drive containing FOLAGNBA.DAT (the data file) will
appear. Enter the appropriate letter A through H (press A if the data file
is on the program disk, otherwise probably B).

12-An array of available files will appear (Figure 3). Press 1 for the first
data set (Container Nursery Avg).

13-Data entry will be automatic. Data from the data set will appear on the
screen as it is loaded into the program.

14-When entry is complete, an options menu will appear (Fig 4). Press 5 to
analyze and printout the data just retrieved.

15-First will appear a message '*** M A K I N G C 0 M P U T A T I 0 N S
***'. Then the question again 'Output to the screen only or to the printer
too?'. Press 1 for screen only.

16-Output will appear on the screen, one screenful at a time. It will contain
two columns of data (as in Appendix Table 1), but both columns of data will
be identical. When you are through viewing each screen, press the space
bar (o.r any other key).

17-When the output is complete, the options menu will re-appear (Fig. 4).
Press 4 to enter/retrieve another data set.

18-Again, a question, 'Data to the screen only, or to the printer too?'. This

: WOODY NURSERY BUSINESS ANALYSIS PROGRAM
: Options Menu

QUIT, return to the Strain menu............. 0
Start over again, RERUN the program......... 1

Go to the routine for ERROR correction.... 2

SAVE the data just entered/corrected...... 3

ENTER/RETRIEVE another DATA SET .......... 4

Proceed with the ANALYSIS and PRINTOUT...... 5

Enter the NUMBER of your choice -> ?

time, press 2 for data to the printer (assuming you have a printer).

19-A reminder to turn on the printer and set the paper to its top of form
position will appear. Press the space bar (or any other key) when ready to
continue.

20-Again, you will be asked if you want to retrieve previously entered data.
This time, press N for no.

21-Position the previously prepared Form 14-C containing the data for your
nursery where you can read it easily, and enter data item by item as
requested, beginning with the name of the nursery. The computer program
requests data in the same sequence that it appears on the WORKSHEET. The
first two pages of Table 2 in the APPENDIX show the questions asked by the
computer. Data entered will be printed out for later examination for
errors.
NOTE: Data for the last question (68. Planned Rate of Return on Investment)
does not come from Form 14-C. Nursery operators should plan on earning a
return on their investment in the nursery. At the least, the rate should
be the equivalent of the rate earned by money in a safe investment, and
probably should be more than this to compensate for the RISK of being in
business. Of course, sometimes plans (including plans for a return on
investment) do not materialize. Nevertheless, such plans should be made.
Enter here the rate you plan to earn on your investment in the nursery.
(You may want to use the same rate shown for the current industry average -
12 percent.)

22-After data entry is complete and the options menu re-appears (Fig 4), check
the printout of your entries. If you see something you want to change,
press 2 for entry into the change data routine,

23-The change data routine first requests item number (0 for year through 68
for rate of return). The label and data for the item number entered will
appear. If you call up an item number whose data looks OK, just press
[ENTER] and no change will be made. Otherwise, enter the correction before
pressing [ENTER]. If a wrong correction is'entered, just call up that item
number again and re-correct it.

24-After all changes are made, press [ENTER] without entering an item number.
This returns your to the options menu (Fig 4).

25-Now press 3 to save the data just entered/altered.

26-A request to 'Enter the drive containing FOLAGNBA.DAT (the data file) will
appear. Enter the appropriate letter A through H (press A if the data file
is on the program disk, otherwise probably B).

27-After the data are saved, the options menu re-appears (Fig. 4). Press 5 to
analyze and printout your data.

28-Again, you will see '*** M A K I N G C 0 M P U T A T I 0 N S ***', and
the question 'Output to the screen only, or to the printer too?'. Press 2
for printer (assuming you have a printer).

29-After analysis and printout, the options menu again re-appears (Fig 4).
This completes two runs through the program. From this point, you may re-
trieve, alter, save and/or re-run as often as desired. Any number of "what
if's" can be tested by altering the data and re-running the program. Each
new run will allow comparison of the previous data set with the latest
alteration of the data. It may be printed out or just viewed.

30-To quit the session, press 0 when in the options menu. This takes you back
to the original program menu, STRAINMN.BAS (Fig 2).

A sample run of the program appears in the APPENDIX, Table 2. The results
shown should be the same as you obtained in your first run in the above step-

by-step procedure.

It used the same 1984 Florida Container Nursery Average

data that you were asked to retrieve in step 12.

To remove an unwanted data set from WOODYNBA.DAT (the data file),
from the program menu, STRAINMN.BAS. Operation proceeds as follows:

01-Press F5 to run the WOODYDLT program.

02-A request to enter the drive containing WOODYNBA.DAT will appear.

Figure 5.--The screen for data sets available for deletion, WOODYNBA.BAS,
November, 1985.

start

Enter

The following data sets are available for DELETION.... :

Data Set # Date Time Data entered by : Data for year

1 01-12-86 23:57:06 J. Robert Strain/Average 1984
2 01-13-86 00:01:17 J. Robert Strain/Largest 1984
3 01-13-86 00:05:01 J. Robert Strain/Smallest 1984
4 02-04-86 22:26:41 Alan Hodges 1985

To exit this routine WITHOUT deleting anything,
just press [ENTER]

Enter the NUMBER of the data set to be deleted --> ?

15

the appropriate letter A through H (press A if the data file is on the
program disk, otherwise probably B).

03-An array of available files will appear (Fig. 5) except that your name and
data will appear in place of Alan Hodges. Press the number of the file to
be deleted, or press [ENTER] without entering a number to exit without
deleting a data set.

04-This returns you to the STRAINMN.BAS menu (Fig 2). To leave this set of
programs, press Fl.

05-A request for return to BASIC or to DOS will appear. Press B if you want
to run another BASIC program, press D to return to the MS-DOS operating
system.

APPENDIX

SAMPLE COMPUTER RUN USING 1984 FLORIDA CONTAINER NURSERY AVERAGE DATA
WOODYNBA.BAS, November, 1986

C O N F I DENT I AL

Florida Cooperative Extension Service
NURSERY BUSINESS ANALYSIS PROGRAM

WORKSHEET FOR CONTAINER GROWN WOODY PLANT NURSERIES

GENERAL OVERVIEW: With data from this form, a business analysis showing
various efficiency measures can be completed for your nursery. The analysis
will include indicators of labor use, capital use, space use, production effi-
ciency and cost efficiency. There is no charge for this service. To partici-
pate in the Florida Nursery Business Analysis Program, the worksheet which fol-
lows must be completed. The analysis will be performed and the results returned
within a few days after the completed worksheet is received. In addition, after
an analysis has been completed for all nurseries participating in the program
this year, a printed report with average information from similar nurseries will
be sent to you. Your nursery information will remain confidential. However,
submission of this completed form will be taken to mean that your nursery in-
formation can be included in the average for all nurseries.
The data submitted should be for the most recent accounting year. The ac-
curacy of your nursery business analysis depends upon the completeness of the
information you provide. Please complete all sections of the worksheet. Do not
leave any blanks. If a particular figure is zero, enter a zero on the line.
Additional instructions and guidelines appear on the page facing the appropriate
section of the worksheet.
When all sections have been completed, please return the worksheet to:
J. Robert Strain, Extension Economist
IFAS Food & Resource Economics Dept
G-113 McCarty Hall
University of Florida
Gainesville, FL 32611
Send any questions, comments or suggestions to the same address, or phone me at
(904) 392-1881.
SECTION ONE. GENERAL INFORMATION

Nursery
name Welooy CO 7ATAl/A. A~ER&A4 4 County 'r*'47/rA)/ i
Principal owner/ -
contact person STroAMiJ/o)oo !AY iTAIA)etAvL Phone( ) -
Location/ Zip
address code
Tax
year: From To ____ /6
Table 1.--Sample completion of the Form 14-C Worksheet, November, 1986.

SECTION TWO. INCOME

A. Value of all plants sold by month

Jan $ .n,341
Feb $ 24 /4.
Mar $ 40)424
-----------------

Apr $ 39 ,k../
May $ 35' 70
Jun $ J1 46Z
----------------

Jul $. &09
Aug $ ASS412
Sep $ Z 200
----------------

Oct $ -' 1' j
Nov $ 4
Dec $ gS 0
---------------

fiscal yr total

qtr $ qtr $ qtr $ qtr $ $
B. Plants purchased for immediate resale . . . . . $ 4,4422

C. Miscellaneous income . . . . . . . .... . $ //. / I

SECTION THREE. FISCAL YEAR DATA

Itemr

A. Value of supplies in inventory . . $
B. Value of all plants in inventory . $
C. Original cost of land owned . . $
D. Accounts receivable. . . . . $
E. Cash on hand . . . . . . $
F. Accounts Payable . . . . . $
G. Long term debt not noted in F above. $

Start of tax year End of tax year

.ot eo6

/0 2 3
6g.27 ^

$ / '912
$ 320. 60o

$ 4. 31
$ 3I.3/
$ ,0 136
$ dB.9S4

SECTION FOUR. VALUE OF RENTED LAND, BUILDINGS, AND EQUIPMENT
Item Start of tax year End of tax year

A. Value of land rented . . . . $ 4 11$ o $ 44,402
B. Value of machinery & equipment rented $ __ /0 $ /10
C. Value of buildings, etc. rented . $ 0 $ 0

Table 1.--Sample completion of the Form 14-C Worksheet, November, 1986
(continued).

SECTION FIVE. PRODUCTION AREA
A B
--^ lll--L-II-- I
No. or Types of production
letter area (slat, saran,
of bidg open, and the like.
or area
m m====

Total
Average

Table 1.--Sample completion
(continued).

C

Dimensions in feet

I Ic _ _ _ _ _ _

H1 .flI

D E

Square feet in use
----------------------
Start of End of
tax year tax year
ammmmammmea mminmmms

_____________ 323.814 35,662

of the Form 14-C Worksheet, November, 1986

. I I

SECTION SIX. DEPRECIATION

I tem

A. Machinery & equipment .

Total mach & equip .

B. Buildings/installations

Total bldgs/instal .

Total all items . .

New cost

$

S

$
$ /05,2
S

? /S.2'71

$
$
$
$
$
$
$ _I_
$ Ill I

$

Accumulated
prior
depreciation

$
$
$
$
$
$
$
$ d sz,:Z

$
$
$
$
$
$
$ 362 in

$

Depreciation
this
year

$
$
$
$

SW I

$
$

$
$
$

$

Workspace
-rn-rin--l

SECTION SEVEN. WORKER EQUIVALENTS

A. Total payroll hours ./ /f8 /2080 (52 weeks @ 40 hrs/wk) _=
B. Operator/salaried hrs /2080 (if not included in A) = /18
C. Total worker equivalents .....................

Table 1.--Sample completion of the Form 14-C Worksheet, November, 1986
(continued).

SECTION SEVEN. WORKER EQUIVALENTS
ill ii

-----------

SECTION EIGHT. EXPENSES

Operator's salary or time value . . . . ..... . $ 4 34
Other salaries, wages, and r ated expense
s w,305 +$ 1,2 +u$e2 +a A.93 +$ o ___
sal-wages FICA unemp tax workmans ins other oth sal-wages

A.
B.

C.
D.
F.
F.
G.
H.
I.
J.
K.
L.
M.
N.
0.
P..
Q.
R.

. $ So9o
* $ /I SSo
. $ 14, .12

. $ .4,/
.. s$ ,f10
$ t616

. $ ,386
. $ / 4q$4

$ M$ 9.

_______________ _________________________$_______________
__________________________$________________
________________ __________________________$________________
_______________ _________________________$_______________
$_____ _________$______

________________ __________________________$________________
_______________ _________________________$_______________
________________ __________________________$________________
$ S

_______________________________$___________________

$

I iiii ,,U

Table 1.--Sample completion of the Form 14-C Worksheet, November, 1986
(continued).

Plants & seeds to grow on . . . . . . . .
Growing containers & pots . . . . . . . .
Peat, sand, soil, etc. . . . . . . . .
Fertilizer & lime . . . . . . . . . .
Pesticides & other chemicals . . . . . . .
Other production supplies (stakes, ties, plastic, tools)
Facility repairs & maintenance . . . . . .
Vehicle & equipment fuel, repairs, and operating costs
Travel, trade shows, entertainment . . . . .
Insurance (do not include workmans ins) . . . .
Telephone, telegraph, answering service . . . .
Electricity . . . . . . . . . . .
Taxes, licenses, bonds (do not include payroll taxes) .
Advertising . . . . . . . . . . .
Rent (land & buildings) . . . . . . . .
Other cash expenses (itemize below and on facing page)

______$ $

Name of inputer/reviser : Strain/Woody Avg '84
Date entered/revised : 04-04-1986 at 23:56:06
Nursery : Container Nursery Avg 1984

0. Data are for the year . . : 1984

Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all
Value of all

plants
plants
plants
plants
plants
plants
plants
plants
plants
plants
plants
plants

sold
sold
sold
sold
sold
sold
sold
sold
sold
sold
sold
sold

in January. .
in February .
in March. .
in April. .
in May. . .
in June . .
in July . .
in August .
in September.
in October. .
in November .
in December .

13. Cost of plants bought for immediate resale . . $
14. Miscellaneous income . . . . . . . $
15. Beginning supply inventory . . . . . . $
16. Ending supply inventory. . . . . . . . $
17. Beginning plant inventory. . . . . . . $
18. Ending plant inventory . . . . . . $
19. Beginning land inventory (original cost) . . $
20. Ending land inventory (original cost) . . $
21. Accounts receivable beginning of the tax year. . $
22. Accounts receivable end of the tax year. . . $
23. Cash on hand beginning of the tax year . . . $
24. Cash on hand end of the tax year . . . . $
25. Accounts payable beginning of the tax year . . $
26. Accounts payable end of the tax year . . . $
27. Long term debt beginning of the tax year . . $
28. Long term debt end of the tax year . . . . $

29. Rented land value at beginning of tax year . $
30. Rented land value at end of tax year . . . $
31. Rented mach/equip value at beginning of tax year $
32. Rented mach/equip value at end of the tax year . $
33. Rented buildings value at beginning of tax year $
34. Rented buildings value at end of tax year . . $
35. Production area beginning of tax year. '. . sq ft #
36. Production area end of tax year. . . . sq ft #

37. Machinery & equipment original cost.. . . . $
38. Machinery & equipment accumulated prior depn . $
39. Machinery & equipment depreciation this year . $
40. Buildings/installations original cost. . . . $
41. Buildings/installations accumulated prior depn . $
42. Buildings/installations depreciation this year . $
43. Total payroll hours . . . . ... . . #
44. Operator/salaried employees not paid by the hour . #

Table 2.--Sample computer run using,1984 Florida container
data, WOODYNBA.BAS, November, 1986.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

40,011.00
44,402.00
120.00
120.00
0.00
0.00
323,814.00
336,662.00

105,271.00
53,250.00
10,535.00
111,111.00
36,217.00
10,519.00
17,618.00
1.88

nursery average

27,361.00
34,148.00
40,426.00
37,618.00
35,780.00
31,482.00
30,289.00
25,492.00
25,280.00
28,511.00
25,418.00
25,080.00

43,422.00
11,981.00
14,315.00
16,972.00
290,807.00
328,600.00
57,964.00
57,964.00
24,037.00
40,931.00
22,535.00
31,357.00
10,233.00
11,138.00
68,275.00
68,954.00

Wages & Salaries ------

45. Operator's salary or time value. . . .
46. All other salaries and wages . . . .
47. FICA (Social Security Tax) . . . .
48. Federal unemployment tax . . . . .
49. State unemployment tax . . . . .
50. Workman's Compensation insurance . . .
51. Other worker expense (like hospitalization

34,341.00
88,305.00
7,290.00
2,599.00
2,643.00
3,193.00
0.00

. .

ins).

Production Supplies---------

52. Plants and seeds to grow on. . .
53. Growing containers . . . .
54. Peat, soil, sand, shavings, etc. .
55. Fertilizer and lime . . .
56. Pesticides and chemicals . . .
57. Other production supplies. . .

30,990.00
19,350.00
14,292.00
7,469.00
5,910.00
10,883.00

Other Production Expense-----

58. Facility repairs and maintenance .
59. Equipment operation and maintenance.

10,684.00
13,495.00

Administrative & Overhead----

60.
61.
62.
63.
64.
65.
66.
67.

Travel, trade shows, entertainment . .
Insurance . . . . . . . .
Telephone, telegraph, answering service. .
Electricity. . . . . . . .
Taxes, licenses, bonds . . . . .
Advertising. . ... . . . . .
Rent: land and/or buildings. . . . .
Other cash expenses. . . . . . .

68. Planned rate of return on. investment . . . . %

3,187.00
5,616.00
2,337.00
3,386.00
2,575.00
2,999.00
7,099.00
14,629.00

12.00

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued)..

Data Entry By : Strain/Woody Avg '84 on 04-04-1986 at 15:58:51
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
WOODY ORNAMENTAL NURSERY BUSINESS ANALYSIS FOR : Container Nursery Avg 1984
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS

Table 1.--SIZE OF BUSINESS, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
------------------------------------------------------------------------

323,463.00
361,256.00

330,238.0
7.6

323,463.00
361,256.00.

330,238.0
7.6

Value of own plants sold
Sales adjusted for inventory change

Sq ft of plant production area
Acre equivalent of plant production area

10.4

$ 309,703.50
$ 46,753.50
$ 69,634.50
$ 57,964.00
$ 15,643.50
$ 32,484.00
$ 26,946.00

$ 559,129.00

$ 309,703.50
$ 46,873.50
$ 69,634.50
$ 100,170.50
$ 15,643.50
$ 32,484.00
$ 26,946.00

$ 601,455.50

10.4 Average number of persons employed
----------Average Capital Owned In----------

$ 309,703.50
$ 46,753.50
$ 69,634.50
$ 57,964.00
$ 15,643.50
$ 32,484.00
$ 26,946.00

$ 559,129.00

Growing plants
Machinery & equipment
Bldgs, fences, wells
Land
Supply inventory
Accounts receivable
Cash/checkbook balance

Total OWNED-capital

----------Average Capital Managed in---------
309,703.50 Growing plants
46,873.50 Machinery & equipment
69,634.50 Bldgs, fences, wells
100,170.50 Land
15,643.50 Supply inventory
32,484.00 Accounts receivable
26,946.00 Cash/checkbook balance

601,455.50

Total MANAGED capital

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

Table 2.--RATES OF PRODUCTION, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
------------------------------------------------------------------------

97.95
109.39

97.95 Plant sales, cents/sq ft of growing area
109.39 Sales/sq ft adjusted for inventory change

$ 42,666.34
$ 47,651.43

Own plant sales/acre of growing area
Sales/acre adjusted for plant inventory change

$ 40,851.40 $

Table 3.--LABOR

40,851.40 Plant inventory value/acre of growing area

EFFICIENCY, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item

31,251.88
34,903.31

31,906.5

Value of own plants sold per person
Sales/person adjusted for inventory change

Sq ft of growing area per person

Table 2.--Sample computer run using 1984 Florida container
data, WOODYNBA.BAS, November, 1986 (continued).

nursery average

42,666.34
47,651.43

31,251.88
34,903.31

31,906.5

Table 4.--EFFICIENCY IN CAPITAL USE, Container Nursery Avg 1984
S~l I II=IS llll~l lll lllll~lllBll lll m= llll I=IIII II IIII=I I J~= l~ll ~MWm

:Container 1984 :Container 1984 :

Item

57.9 %
53.8 %

104.4 %

54;021.12
58,110.56

73,751.84
79,334.91

29,922.49
4,528.76
6,727.85
9,678.13
3,138.49

40,851.40
6,182.84
9,185.13
13,212.98
4,284.80

51.5 %
7.8 %
11.6 %
16.7 %
2.6 %
5.4 %
4.5 %

100.0 %

57.9 % owned capital turnover
53.8 % managed capital turnover

104.4 % plant inventory turnover

54,021.12 Capital owned per person
58,110.56 Capital managed per person

73,751.84 Capital owned per acre
79,334.91 Capital managed per acre
----- Managed Capital Per Person In-----
29,922.49 Growing plants
4,528.76 Machinery & equipment
6,727.85 Bldgs, fences, wells
9,678.13 Land
3,138.49 Accounts receivable
------Managed Capital Per Acre In------
40,851.40 Growing plants
6,182.84 Machinery & equipment
9,185.13 Bldgs, fences, wells
13,212.98 Land
4,284.80 Accounts receivable

----Distribution of Managed Capital----
51.5 % in Growing plants
7.8 % in Machinery & equipment
11.6 % in Bldgs, fences, wells
16.7 % in Land
2.6 % in Supply inventory
5.4 % in Accounts receivable
4.5 % in Cash/checkbook balance

100.0 % TOTAL

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

Table 5.--DOLLAR COSTS BY EXPENSE CATEGORY, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
------------------------------------------------------------------------

$ 34,341.00
$ 104,030.00

$ 30,990.00
$ 19,350.00
$ 14,292.00
$ 7,469.00
$ 5,910.00
$ 10,883.00

$ 10,684.00
$ 13,495.00

$ 3,187.00
$ 5,616.00
$ 2,337.00
$ 3,386.00
$ 2,575.00
$ 2,999.00
$ 7,099.00
$ 14,629.00

$ 293,272.00

$ 10,535.00
$ 10,519.00
$ 0.00
$ 67,095.48
$ 88,149.48

$ 381,421.48

$ 34,341.00
$ 104,030.00

$ 30,990.00
$ 19,350.00
$ 14,292.00
$ 7,469.00
$ 5,910.00
$ 10,883.00

$ 10,684.00
$ 13,495.00

$ 3,187.00
$ 5,616.00
$ 2,337.00
$ 3,386.00
$ 2,575.00
$ 2,999.00
$ 7,099.00
$ 14,629.00

$ 293,272.00

$ 10,535.00
$ 10,519.00
$ 0.00
$ 67,095.48

$ 88,149.48

$ 381,421.48

Operator's salary
Other wages

Plants & seeds
Containers
Peat & soil
Fertilizers & lime
Pesticides & chemicals
Other production supplies

Facility repairs
Equipment operation

Travel
Insurance
Telephone
Electricity
Taxes & licenses
Advertising
Rent-land/bldgs
Other cash costs

Total CASH costs

Depreciation-mach/equip
Depreciation-bldgs/etc
Supply inventory decrease
Interest on capital @ 12 % & 12 %

Total NON-CASH costs

Total ALL COSTS

minmmminmmminmmm

Table 2.--Sample computer run using 1984 Florida container
data,.WOODYNBA.BAS, November, 1986 (continued).

nursery average

Table 6.--PERCENT OF TOTAL COST BY EXPENSE CATEGORY, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
-----------------------------------------------------------------------

9.00 % Operator's salary
27.27 % Other wages

8.12 % Plants & seeds
5.07 % Containers
3.75 % Peat & soil
1.96 % Fertilizers & lime
1.55 % Pesticides & chemicals
2.85 % Other production supplies

2.80 % Facility repairs
3.54 % Equipment operation

0.84 %
1.47 %
0.61 %
0.89 %
0.68 %
0.79 %
1.86 %
3.84 %

76.89 %

2.76 %
2.76 %
0.00 1
17.59 %

23.11 %

100.00 %

0.84 %
1.47 %
0.61 %
0.89 %
0.68 %
0.79 %
1.86 %
3.84 %

76.89 %

2.76 %
2.76 %
0.00 %
17.59 %

23.11 %.

100.00 %

Travel
Insurance
Telephone
Electricity
Taxes & licenses
Advertising
Rent-land/bldgs
Other cash costs

Total CASH costs

Depreciation-mach/equip
Depreciation-bldgs/etc
Supply inventory decrease
Interest on capital @ 12 % & 12 %

Total NON-CASH costs

Total ALL COSTS

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

9.00 %
27.27 %

8.12 %
5.07 %
3.75 %
1.96 %
1.55 %
2.85 %;

2.80 %
3.54 S%

Table 7.--COST IN CENTS/SQ FT OF GROWING AREA, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
------------------------------------------------------------------------

10.40 10.40 Operator's salary
31.50 31.50 Other wages

9.38 9.38 Plants & seeds
5.86 5.86 Containers
4.33 4.33 Peat & soil
2.26 2.26 Fertilizers & lime
1.79 1.79 Pesticides & chemicals
3.30 3.30 Other production supplies

3.24 3.24 Facility repairs
4.09 4.09 Equipment operation

0.97 0.97 Travel
1.70 1.70 Insurance
0.71 0.71 Telephone
1.03 1.03 Electricity
0.78 0.78 Taxes & licenses
0.91 0.91 Advertising
2.15 2.15 Rent-land/bldgs
4.43 4.43 Other cash costs

88.81 88.81 Total CASH costs

3.19 3.19 Depreciation-mach/equip
3.19 3.19 Depreciation-bldgs/etc
0.00 0.00 Supply inventory decrease
20.32. 20.32 Interest on capital @ 12 % & 12 %

26.69 26.69 Total NON-CASH costs

115.50 115.50 Total ALL COSTS

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

Table 8.--COST IN CENTS/$ SOLD ADJUSTED FOR PLANT INVENTORY CHANGE

:Container 1984 :Container 1984 : Item
------------------------------------------------------------------------

9.51 Operator's salary
28.80 Other wages

8.58 Plants & seeds
5.36 Containers
3.96 Peat & soil
2.07 Fertilizers & lime
1.64 Pesticides & chemicals
3.01 Other production supplies

2.96 Facility repairs
3.74 Equipment operation

0.88 Travel
1.55 Insurance
0.65 Telephone
0.94 Electricity
0.71 Taxes & licenses
0.83 Advertising
1.97 Rent-land/bldgs
4.05 Other cash costs

81.18 Total CASH costs

2.92
2.91
0.00
18.57

24.40

105.58

Depreciation-mach/equip
Depreciation-bldgs/etc
Supply inventory decrease
Interest on capital @ 12 % & 12 %

Total NON-CASH costs

Total ALL COSTS

Table 2.--Sample computer run using 1984 Florida container
data, WOODYNBA.BAS, November, 1986 (continued).

nursery average

9.51
28.80

8.58
5.36
3.96
2.07
1.64
3.01

2.96
3.74

0.88
1.55
0.65
0.94
0.71
0.83
1.97
4.05

81.18

2.92
2.91
0.00
18.57

24.40

-105.58

Table 9.--COST IN CENTS/$ SOLD (No Adjustment for Inventory Change)

:Container 1984 :Container 1984 : Item

10.62 10.62 Operator's salary
32.16 32.16 Other wages

9.58 9.58 Plants & seeds
5.98 5.98 Containers
4.42 4.42 Peat & soil
2.31 2.31 Fertilizers & lime
1.83 1.83 Pesticides & chemicals
3.36 3.36 Other production supplies

3.30 3.30 Facility repairs
4.17 4.17 Equipment operation

0.99 0.99 Travel
1.74 1.74 Insurance
0.72 0.72 Telephone
1.05 1.05 Electricity.
0.80 0.80 Taxes & licenses
0.93 0.93 Advertising
2.19 2.19 Rent-land/bldgs
4.52 4.52 Other cash costs

90.67 90.67 Total CASH costs

3.26 3.26 Depreciation-mach/equip
3.25 3.25 Depreciation-bldgs/etc
0.00 0.00 Supply inventory decrease
20.74 20.74 Interest on capital @ 12 % & 12 %

27.25 27.25 Total NON-CASH costs

117.92 117.92 Total ALL COSTS

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

Table 10.--INCOME SUMMARY, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item

$ 323,463.00
$ 37,793.00
$ 2,657.00
$ 11,981.00

$ 375,894.00
$( 258,931.00)
$( 21,054.00)

$( 279,985.00)

$ 95,909.00
$( 34,341.00)
$ 61,568.00
11.01

$ 323,463.00
$ 37,793.00
$ 2,657.00
$ 11,981.00

$ 375,894.00
$( 258,931.00)
$( 21,054.00)
$( 279,985.00)

$ 95,909.00
$( 34,341.00)
$ 61,568.00
11.01

Value of own plants sold
Change in plant inventory value
Increase in supply inventory value
Miscellaneous cash income

Total GAIN

Less cash costs except operator's salary
Less non-cash except 12 % & 12 % interest

Total Deductions

NET nursery income
Less operator's salary or

RETURN to capital
Rate of return to capital

time value

Table 2.--Sample computer run using 1984 Florida container
data, WOODYNBA.BAS, November, 1986 (continued).

nursery average

33

Table 11.--BALANCE SHEET, Container Nursery Avg 1984

:Container 1984 :Container 1984 : Item
ASSETS-----------------------------------------------------------
ASS ETS-- - - - - - - - - - - - - - - - - -

$ 26,946.00
$ 32,484.00
$ 309,703.50
$ 15,643.50

$ 384,777.00

$ 105,271.00
$ 111,111.00
$ 57,964.00
$ 274,346.00

$( 99,994.00)

$ 174,352.00

$ 559,129.00
LIABILITIES AND

$ 10,685.50
$ 68,614.50

$ 79,300.00
$ 479,829.00

$ 559,129.00

------------Current Assets----------
$ 26,946.00 Cash/checkbook balance
$ 32,484.00 Accounts receivable
$ 309,703.50 Plant inventory value
$ 15,643.50 Supply inventory value

$ 384,777.00 Total CURRENT Assets
-----------Long Term Assets----------
$ 105,271.00 Cost of machinery& equipment
$ 111,111.00 Cost of buildings & fixtures
$ 57,964.00 Cost of land
$ 274,346.00 Sub-total (original cost)

$( 99,994.00) Less Accumulated Depreciation

$ 174,352.00 Total LONG TERM Assets

$ 559,129.00 TOTAL ASSETS

NET WORTH--------------- --------------------------------
-----------------Liabilities---------------
$ 10,685.50 Current Liabilities
$ 68,614.50 Long Term Liabilities

$ 79,300.00 Total LIABILITIES

$ 479,829.00

$ 559,129.00

Net Worth

TOTAL LIABILITIES & NET WORTH

Table 2.--Sample computer run using 1984 Florida container
data, WOODYNBA.BAS, November, 1986 (continued).

nursery average

TOTAL PROFITABILITY MOp-gif Ct t| Nursery Avg 1984, 1984
SSSSSSSSSSSSSSSSSSSSSSS Ss $sSSSSSsSSSsSSSSsSSSSsSSSSSSssSSSSSSSSSSS
SS---------------------------Margin Management------------
SS total gain
SS ***********
SS 375,894*** return to cap
SS *********** ***********
SS *** 61,568***
SS total costs *********** net margin
SS *********** / *********
SS 314,326*** total gain ***** 16.38%***
SS *********** *********** ********* *
SS 375,894*** rate of
SS *********** return
SS *********
SS-------Asset Management--------------- X *** 11.01%***
SS cash total gain ********* *
SS********* *********** *
SS* 26,946*** current 375,894*** *
SS********* assets *********** *
SS + ********* asset *
SS A/R ***384,777*** turnover *
SS********* ********* / ********* *
SS* 32,484*** *** 0.67 *** *
SS********* total asset ********* *
SS + + *********** *
SSplant inv *** 559,129*** *
SS********* long term *********** *
SS*309,704*** assets *
SS********* ********* *
SS *174,352*** *
SSsuppl inv ********* *
SS********* *
SS* 15,644*** return on
SS********* net worth
SS *********
SS-----------------Leverage Management-------------- X *** 12.83%*
SS current total liab. and *********
SS liabilities liabilities net worth *
SS *********** *********** *********** *
SS 10,686******* 79,300******* 559,129**** *
SS *********** ********* * leverage *
SS + + / ********* *
SS long term net worth net worth *** 1.17 ***
SS *********** *********** *********** *********
SS 68,615**** 479,829**** 479,829****
SS *********** *********** ***********
SS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSs
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSsssSSSSSSSSSSSSs
S WOODY NURSERY BUSINESS ANALYSIS (VERSION 4.52) WAS DEVELOPED BY IFAS S
S FOOD AND RESOURCE ECONOMICS DEPARTMENT, UNIVERSITY OF FLORIDA, GAINESVILLE S
S FOR FURTHER INFORMATION ABOUT THE FLORIDA NURSERY BUSINESS ANALYSIS PROGRAMS
S CALL BOB STRAIN, EXTENSION ECONOMIST, UNIVERSITY OF FLORIDA, (904) 392-1881 S
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS

Table 2.--Sample computer run using 1984 Florida container nursery average
data, WOODYNBA.BAS, November, 1986 (continued).

This publication was produced at a cost of $277.04, or $1.79 per copy, to serve as a manual to accompany a micro-
computer program to aid wholesale woody ornamental nursery owners and managers in analyzing their businesses.
5-150-87

COOPERATIVE EXTENSION SERVICE, UNIVERSITY OF FLORIDA, INSTITUTE OF FOOD AND AGRICULTURAL SCIENCES, K.R. Tefertiller,
director, in cooperation with the United States Department of Agriculture, publishes this information to further the purpose of the May 8 and
June 30, 1914 Acts of Congress; and is authorized to provide research, educational information and other services only to individuals and institu-
tions that function without regard to race, color, sex or national origin. Single copies of Extension publications (excluding 4-H and Youth publica-
tions) are available free to Florida residents from County Extension Offices. Information on bulk rates or copies for out-of-state purchasers is II
available from C.M. Hinton, Publications Distribution Center, IFA Building 664, University of Florida, Gainesville, Florida 32611. Before publicizing this publication,
editors should contact this address to determine availability.