The economic impact from seed and cultural practices may be shown with a Break-Even Analysis. The Break-Even System is a management tool for analyzing an expanded income statement and evaluating the impact certain practices have on profits.
All nurseries have a different product mix, cost, productivity, market, etc.
Each nursery should be analyzed separately and as often as changes occur to know their impact. The following is a hypothetical example of a State Forestry Division with two nurseries. Only one nursery operation is making a profit. As long as its unit price, cost and volume are maintained, it will make enough money to support the other operations. Should the seedling mix or volume change, the break-even scenario will change.