Spreadsheet: be88cf03-bea6-43d2-8eef-f8f59470b67a
Sheet: Sheet1

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 | Dairy Cash Flow Cost of Production |  |  |  |  |  |  |  | Dairy Cash Flow Cost of Production
 |  |  |  |  |  |  |  |  | Cash Expenses & Other Information Entry
 | Disclaimer:  In the management of any business an accurate measure of the Cost of Production is needed for profitable day-to-day decision making.  The greater the accuracy, the better the chances the manager can make the right decisions.    As with many management activities, the details are where it all gets difficult.  To reach maximum accuracy requires that all accruals related to the business Income and Expenses be taken into account, as well as all cash activities.  This level of accuracy is not usually available on the average dairy farm and usually requires the assistance of outside accountants, consultants or other professionals.  These services are available, are listed on the resource page of CDE, but do carry a cost.   CDE in partnership with MSC Business Services is providing the PA dairy community with a Cost of Production Estimator that is based on Cash Flow and not profitability.  The Cash Flow approach provides a quick, easy to follow estimation of Cost of Production.  It is only as accurate as the dairy farmer’s information provides, and it simplifies calculation in that it does not require all of the often confusing accounting entries needed to fully accrue every item.    Further, a dairy operator must know the Dollar Cost of Production, the Per Cow Cost of Production and the Per Cwt Cost of Production.  Each reports the same information, but reflects it in a different manner, different manners that help with management.   For this reason the Dairy Cash Flow Cost of Production Estimator provides all three Cost of Production calculations.  To help look to the future, there is also a Budget Cost of Production Estimator option.  CDE & MSC Business Services make no claim as to the accuracy of the information, results or any decisions made based on the information resulting from the Dairy Cash Flow Cost of Production Estimator.  Its purpose is to provide a starting point for better management of the dairy farm business.  All information is provided by the dairy farmer and is reported as entered, without regard to accuracy or interpretation.                                                                                                                                                                                                                                                                                                               MSC Business Services, as the author of this tool, makes no promise or warrantee relating to the accuracy of any of the results of using this tool.  Further, MSC Business Services makes no guarantee on any decision made based on this tool.  For more accurate computations, the guidance of an experienced accountant or consultant is needed.  To learn more about how MSC Business Services can help, call [PHONE]. |  |  |  |  |  |  |  |  |  | 2009 | 2008 | 2007 | Average | Budget
 |  |  |  |  |  |  |  |  | Operating Expenses
 |  |  |  |  |  |  |  |  | Car & Truck | Dollars
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Chemicals | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Conservation | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | [NAME] | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Employee Benefits | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Feed | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Fertilizer & Lime | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Freight/Trucking | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Gas/Fuel/Oil | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Insurance Exp. | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Labor Hired | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Rent - Mach/Equip/Vehicle | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Rent - Land/Animals | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Repairs & Maintenance | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  |  |  | 2009 | 2008 | 2007 | Average | Budget
 |  |  |  |  |  |  |  |  | Seeds/Plants | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 | Dairy Cash Flow Cost of Production |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Supplies | Dollars |  |  |  | 0
 | Cash Income, Milk and Cow Number Entry |  |  |  |  |  |  |  |  | Per CWT
 |  |  | 2009 | 2008 | 2007 | Average |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Taxes- Real Estate | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 | Milk Stats | Milk $ [NAME] |  |  |  |  |  |  |  | Per Cow
 |  | Total # [NAME] |  |  |  |  |  |  | Utilities | Dollars |  |  |  | 0
 |  | Avg # Cows |  |  |  | 0 |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  | Avg Price/CWT |  |  |  |  |  |  | Vet / Breeding / Medicine | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  | [NAME] $/Head |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Other Expenses- Milk Check Deductions | Dollars |  |  |  | 0
 | Other Dairy Income | [NAME] |  |  |  | 0 |  |  |  | Per CWT
 |  | [NAME] |  |  |  | 0 |  |  |  | Per Cow
 |  | Government Programs |  |  |  | 0 |  |  | Other Sch F Expense: | Dollars |  |  |  | 0
 |  | Crop Insurance |  |  |  | 0 |  |  |  | Per CWT
 |  | Custom Work |  |  |  | 0 |  |  |  | Per Cow
 |  | Crops |  |  |  | 0 |  |  | Other Sch F Expense: | Dollars |  |  |  | 0
 |  | other |  |  |  | 0 |  |  |  | Per CWT
 |  | other |  |  |  | 0 |  |  |  | Per Cow
 |  | other |  |  |  | 0
 |  |  |  |  |  |  |  |  | Owner Withdrawals for year | Dollars |  |  |  | 0
 | Total Cash Dairy Income | Dairy Cash Income |  | 0 | 0 |  |  |  |  | Per CWT
 |  | Cash Income per CWT |  |  |  |  |  |  |  | Per Cow
 |  | Cash Income per Cow |  |  |  |  |  |  | Yearly Loan Payments made - Both Princ. & Interest Paid for year | Dollars |  |  |  | 0
 |  |  |  |  |  |  |  |  |  | Per CWT
 | Non-Farm Income | Income |  |  |  | 0 |  |  |  | Per Cow
 |  | Income per CWT |  |  |  |  |  |  | Equip/cows Purchased for cash in year(include Downpayments) | Dollars |  |  |  | 0
 |  | Income per Cow |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Total Cash Flow           Cost of Production | CF COP
 |  |  |  |  |  |  |  |  |  | Per CWT
 |  |  |  |  |  |  |  |  |  | Per Cow
 |  |  |  |  |  |  |  |  | Total Cash Dairy Income | Cash Inc |  | 0 | 0
 |  |  |  |  |  |  |  |  |  | C. Inc/CWT
 |  |  |  |  |  |  |  |  |  | C. Inc/Cow
 |  |  |  |  |  |  |  |  | Net Dairy Cash Flow before Non-Farm Income | Cash Flow
 |  |  |  |  |  |  |  |  |  | C.F./CWT
 |  |  |  |  |  |  |  |  |  | C.F./Cow
 |  |  |  |  |  |  |  |  | Non-Farm Income | Income | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  | Inc/CWT
 |  |  |  |  |  |  |  |  |  | Inc/Cow