The information contained in enterprise budgets can be used by agricultural producers, extension specialists, researchers, financial institutions, governmental agencies, and others for making decisions in the food and fiber industry. To be most effective, a budget should be prepared with a specific objective in mind. The budgets in this section were prepared to provide general information for several different users and do not apply to individual orchards. They should be used, with appropriate modifications, as guides for preparing budgets in individual situations. These sample budgets should help you ensure that all costs and receipts are included in your budget.
Costs are often difficult to estimate in budget preparation because they are numerous and variable.
The sample budgets were developed using a computerized budget generator. Input data reflect current production practices and prices. Major subheadings in the budgets are receipts, variable costs, fixed costs, and total specified costs. For tree fruit, receipts may be zero for several years. Because yields, grades, and prices are so variable, you should use representative values for your operation.