Crop Science 2

Laboratory Exercise 9
Farm Entrepreneurship

Farming Enterprise
innovative farming management/operation with the goal of maximizing
net return of investment
consciousness in PRODUCTION COSTS; minimize production
cost without sacrificing yield
increase yield per unit area with the same or minimal added costs

BALANCING OF EQUATION COST to YIELD ratio

Financial Indicators (in any enterprise including farming)

1. Breakeven yield (BEY)
BEY = TOTAL COST UNIT PRICE
2. Cost to produce a Kilogram (Cost/Kg)
COST/KG = TOTAL COST/HA YIELD/HA.
3. Return of investment (ROI)
ROI = TOTAL INCOME OR GROSS RETURN TOTAL COSTS
o gross return = yield x unit price

Total Production Costs

Excluding postharvest production cost, processing, marketing etc.
Total Costs
1. CASH - seed cost, fertilizer, pesticide, hired labor etc.

2. NON-CASH - hired labor paid in kind, rental (land, machinery etc.) paid
in kind, wages paid in kind

3. IMPUTED - e.g. family labor, rental value of owned land, capital interest

Financial Indicators
1. Breakeven yield (BEY)
How much to produce (actual yield) in order to cover production cost
Unit: volume (e.g. Kg., Ton, Metric Ton) per unit area
BEY = TOTAL COST UNIT PRICE

Financial Indicators
2. Cost to produce a Kilogram (Cost/Kg)
The unit cost of the crop
(how much it cost to produce a Kg. of the crop harvest)
Unit: Monetary unit e.g. PhP, USD per Kg. or unit volume
COST/KG = TOTAL COST/HA YIELD/HA.
(with the same production cost, unit cost is
reduced with increased yield per unit area)
3. Return of investment (ROI)
How much the return per peso cost or investment.
Indicates if better to invest somewhere else than in crop
production.
Unit: A ratio figure.

ROI = GROSS RETURN TOTAL COSTS

Exercise 9 Farm Entrepreneurship

Objectives
1. Determine different costs incurred in growing a
particular crop.
2. Compute and interpret some financial indicators of a
given crop enterprise.
3. Compare profitability of various crops.

Exercise 9 Farm Entrepreneurship

Expected Outputs/Reporting Requirement
(due next lab class)
1. Based on assigned crops per group with corresponding production cost and
return data (BAS data), recommend three (3) crops to be grown in relay with
the main upland or lowland crop.

Should be based on the financial indicators. Complete Worksheet 9.1 for all the
assigned crops. Use the result as basis in making crops recommendation.

2. Each group shall present orally the output in no.1, in next laboratory class;
max 10 min. plus 5 min Q&A class discussion. E-copy of the class presentation
should be emailed to the instructor for rating. No further written report required.
3. For the written reporting:
a) A duplicate worksheet (Worksheet 9.2) with exactly the same required
data but with actual cost-return data from the groupings BIG garden.
Same data per group but individual reporting. Briefly discuss data result.
b) Answers to study questions on page 57 of laboratory manual.

c) PEER RATING (60% - 100%) - 5 points BONUS

Laboratory Exercise 9

Farm Entrepreneurship
- assigned crops and production
cost return data (BAS, 2012)

Group 1 - Lowland

Vegetable Crops

Ampalaya
Onion Bulb
Onion Native
Carrots
Cauliflower
Eggplant

Garlic
Habithuelas
Potato
Stringbeans
Tomato
Mongo
Peanut

vs Non-irrigated Palay

Group 2 - Upland

Fruits

Rootcrops

Calamansi
Durian
Mango
Papaya
Pineapple
Watermelon

Cassava
Sweet Potato

Nuts/Commercial
Cashew
Pili
Coffee

vs Yellow Corn

Agricultural Crops Average

Production Costs and Returns
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Commercial Crops: Updated Average Production Costs and Returns by

Commodity, Item and Year

2011P
Coffee CASH COSTS
..Fertilizer
..Pesticides
..Hired Labor
..Land Tax
..Rentals:
..Fuel and Oil
..Transport of Inputs
..Interest on Crop Loan
..Food Expenses
..Repairs
NON-CASH COSTS
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land

Yield Per Hectare in Kilograms

Farmgate Price in Pesos Per Kilogram

6251
151
11138
632
43
250
170
617
636
558
200
19
572
201
4404
102
327
2806
1607

739
63.63

R - Revised estimates
P - Preliminary estimates
Unit: Pesos per hectare

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Fruits: Updated Average Production Costs and Returns by Commodity, Item

and Year

Durian

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

0
5763
927
0
25447
541
418
119
0
575
558
15
34
1145
1355
0
0
0
0
77
281
0
133
536
392
5267
11
1824
5142
7631
8632
23.12

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

2011P
Calamansi

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

0
13834
554
16
4739
0
1114
635
0
12
1157
0
0
561
1145
0
0
0
0
23917
0
0
410
11371
0
4675
296
1810
3063
7676
3103
33.87

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Papaya
0
16357
7134
0
10070
0
791
1732
281
1726
0
0
1133
1168
1292
0
0
0
0
632
0
118
3037
610
0
5014
0
10676
5370
2161
4124
25.6

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Mango

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

0
23986
4510
11
31737
110
300
4031
0
9780
5496
71
7348
1683
1254
34
496
1218
0
51
0
0
126
84
0
8565
0
12681
9639
2164
25130
8.34

Pineapple

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

16019
14991
1577
968
11005
0
312
2630
0
92
1723
139
1201
440
2051
0
0
0
0
5
0
0
4
4
679
7279
373
1197
7130
435
38435
6.35

Watermelon CASH COSTS

..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Other Material Inputs
..Hired Labor
..Wages for Overseer
..Land Tax
..Rentals
..Water/Electric Bills
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest Payment on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Electric Bill
..Others
NON-CASH COSTS
..Seeds Paid in Kind
..Hired Labor Paid in Kind
..Wages for Overseer Paid in Kind
..Rentals Machine and Vehicle
..Landlord's Share Paid in Kind
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

657
16005
3388
63
15527
0
283
1723
0
920
318
50
383
1150
680
0
0
0
63
63
0
0
75
20
269
12180
710
1791
5702
927
16772
10.74

Unit: pesos per hectare

.. - Data not available

R - Revised estimates
P - Preliminary estimates
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Legumes: Updated Average Production Costs and Returns by Commodity,

Item and Year

2011P
Mongo CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Pesticides
..Hired Labor
..Land Tax
..Rentals:
..Fuel and Oil
..Irrigation Fee
..Interest Payment on Crop Loan
..Transport of Inputs
..Food Expense
..Repairs
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
..Irrigation Fee Paid in Kind
IMPUTED COSTS
..Operator/Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

905
88
662
2066
140
476
186
48
238
53
307
903
874
53
541
1338
7
3077
54
2013
595
868
728
52.33

Peanut CASH COSTS

..Seeds/Planting Materials
..Fertilizers
..Pesticides
..Hired Labor
..Land Tax
..Rentals:
..Fuel and Oil
..Irrigation Fee
..Interest Payment on Crop Loan
..Transport of Inputs
..Food Expense
..Repairs
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
..Irrigation Fee Paid in Kind
IMPUTED COSTS
..Operator/Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

1767
658
34
9500
221
527
315
62
306
164
837
1051
2040
59
766
521
0
4148
156
1680
1913
1525
1623
34.19

R - Revised estimates
P - Preliminary data
Unit: Pesos per hectare
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Nuts: Updated Average Production Costs and Returns by Commodity, Item

and Year

2011P
Cashew CASH COSTS
..Fertilizer
..Hired Labor
..Land Tax
..Lease Rental
..Transport of Inputs
..Food Expense
..Repairs
NON-CASH COSTS
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
IMPUTED COSTS
..Operator/Family Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

2
386
227
0
0
92
165
230
46
65
3189
191
62
1151
473
26.85

Pili

CASH COSTS
..Fertilizer
..Hired Labor
..Land Tax
..Lease Rental
..Transport of Inputs
..Food Expense
..Repairs
NON-CASH COSTS
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
IMPUTED COSTS
..Operator/Family Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

0
4864
533
186
104
429
429
119
1758
12254
3801
576
778
2406
3248
28.58

R - Revised estimates
P - Preliminary estimates
Unit: Pesos per hectare
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Palay and Corn: Updated Average Production Costs and Returns by Type,
Item, Year and Season

Non-Irrigated Palay

2011
Dry
All Palay

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Wet

Average

833
4356
1242
5605
152
284
1127
0
455
360
709
1467
592

831
4639
1752
5169
201
226
624
0
239
291
715
1075
608

829
4528
1453
5402
172
260
902
0
365
332
711
1307
598

672
29
b/
743
3752
3420
.
3139
0
791
233
415
0
1447

964
34
2
646
3460
2936
.
3063
0
685
69
90
0
1492

785
31
1
701
3595
3192
.
3099
0
746
165
287
0
1465

362
157
32
2379
2214
234
740
1926
2070
0
42

340
38
7
2261
2314
221
761
1983
2486
0
41

352
111
22
2321
2249
228
748
1954
2226
0
42

3801
15.3

3581
15.04

3678
15.17

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

466
2389
905
4142
148
327
452
0
129
0
615
1052
457

600
3723
1559
3992
314
194
339
0
105
0
647
1058
600

537
3048
1248
4068
235
257
392
0
116
0
632
1055
531

954
21
2
526
2899
2314
.
2910
0
728
153
0
0
400

1340
23
2
436
3282
2339
.
2521
0
697
39
0
0
292

1155
22
2
479
3141
2358
.
2713
0
712
92
0
0
343

272
61
20
2962
2994
230
558
1264
1266
0
42

239
39
0
2815
3438
364
719
1580
2236
0
29

255
50
10
2888
3236
302
642
1424
1769
0
36

2758
15.3

3062
15.04

2954
15.17

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Irrigated Palay

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

All Corn
961
5058
1363
6472
153
269
1369
0
572
480
742
1616
640

990
5266
1886
5985
123
251
821
0
331
488
763
1089
615

967
5238
1551
6042
142
261
1146
0
485
481
749
1428
631

587
32
0
822
4062
3797
.
3245
0
818
262
553
2
1821

714
45
3
791
3560
3295
.
3441
0
678
90
152
0
2325

627
37
1
808
3831
3570
.
3298
0
768
200
415
b/
2002

394
189
35
2170
1935
236
805
2217
2354
0
42

410
35
11
1877
1533
122
790
2260
2665
0
49

398
141
27
2050
1776
193
800
2208
2448
0
44

4167
15.3

3889
15.04

4022
15.17

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

..
..
..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..
..
..

1799
4076
719
3805
109
543
254
0
444
9
588
823
556

..
..
..
..
..
.
..
..
..
..
..
..
..
..

..
..
..
..
..
.
..
..
..
..
..
..
..
..

182
6
0
217
1015
.
222
698
0
46
2
0
0
71

..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..

131
117
50
2362
2524
517
361
1664
1980
0
49

..
..

..
..

2740
12.71

White Corn

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Yellow Corn

..
..
..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..
..
..

114
2482
339
1958
83
554
11
0
162
8
387
542
346

..
..
..
..
..
.
..
..
..
..
..
..
..
..

..
..
..
..
..
.
..
..
..
..
..
..
..
..

296
10
0
317
891
.
238
827
58
0
3
0
0
52

..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..

48
21
1
3226
3289
631
256
783
1478
0
46

..
..

..
..

1675
14.4

CASH COSTS
..Seeds Paid in Cash
..Fertilizer Paid in Cash
..Pesticides Paid in Cash
..Hired Labor
..Land Tax
..Rentals
..Fuel & Oil Paid in Cash
..Transport Cost
..Interest Payment on Crop Loan
..Irrigation Fee
..Food Expense
..Repairs
..Others Paid in Cash
NON-CASH COSTS
..Seeds Paid in Kind
..Fertilizer Paid in Kind
..Pesticides Paid in Kind
..Hired Labor Paid in Kind
..Harvester's Share
..Thresher's Share
..Sheller's Share
..Landowner's Share
..Lease Rental
..Rentals Paid in Kind
..Interest Payment on Crop Loan Paid in Kind
..Irrigation Fee Paid in Kind
..Fuel and Oil Paid in Kind
..Others Paid in Kind
IMPUTED COSTS
..Seeds
..Fertilizer
..Pesticides
..Operator Labor
..Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
..Fuel & Oil
..Others
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

. - Category not applicable

.. - Data not available
b/ - Less than 1 peso
R - Revised estimates
P - Preliminary estimates
2010 based on the results of the 2009 survey
Unit: Pesos per hectare
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

..
..
..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..
..
..

3966
6195
1226
6521
142
555
577
0
822
12
855
1198
837

..
..
..
..
..
.
..
..
..
..
..
..
..
..

..
..
..
..
..
.
..
..
..
..
..
..
..
..

54
0
0
101
1106
.
190
578
0
34
0
0
0
95

..
..
..
..
..
..
..
..
..
..
..

..
..
..
..
..
..
..
..
..
..
..

241
254
116
1286
1500
380
498
2865
2709
1
54

..
..

..
..

3823
11.95

Rootcrops: Updated Average Production Costs and Returns by Commodity,

Item and Year

2011P
Cassava

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Interest Payment on Crop Loan
..Food Expenses
..Repairs
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Average Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

130
2261
0
3570
27
488
0
46
968
308
213
1060
59
107
52
232
8303
635
450
954
411
10021
6.4

Sweet Potato

CASH COSTS
..Seeds/Planting Materials
..Fertilizer
..Pesticides
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Interest Payment on Crop Loan
..Food Expenses
..Repairs
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share
..Harvester's Share
..Lease Rental
IMPUTED COSTS
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Average Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

1501
2263
100
4496
148
1557
510
295
88
843
220
1282
67
985
439
0
7318
284
1437
1338
1055
4979
11.39

.. - Data not available

R - Revised estimates
P - Preliminary estimates
Unit: Pesos per hectare
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Onion Bulb

Vegetables: Updated Average Production Costs and Returns by Commodity,

Item and Year

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

7174
26596
0
12942
0
16586
235
2893
3295
1787
12
1561
1572
2875
0
0
0
2538
1317
387
331
307
0
12
447
0
0
36200
2087
12317
10128
2917
7997
27.5

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

2011P
Ampalaya

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

41716
23500
88
4317
0
21271
389
4828
6736
448
1282
3106
1064
2234
0
0
5
1143
0
0
10732
158
249
247
0
5577
3503
0
849
3633
14543
6002
8746
52.56

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Cabbage
6598
14090
4358
2979
0
17645
194
2946
4811
254
183
1227
5155
722
0
0
0
275
30113
0
8907
296
86
0
0
7961
4190
0
783
4869
7307
2814
8819
32.95

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Onion Native

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

5854
29661
0
5364
0
17409
228
2361
0
4083
0
0
2728
5543
0
0
0
1034
51
59
0
0
0
0
0
0
0
17724
0
3896
9326
16162
14661
15.91

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Cauliflower

2945
20188
0
2967
0
14947
91
3673
0
1961
0
2168
1531
5399
0
0
0
0
22
0
0
0
0
0
0
0
0
19191
0
2137
2863
6315
13579
23.7

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Carrots

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

9242
19342
0
5963
0
11421
982
9421
0
6904
0
0
631
1338
0
0
0
0
0
0
3512
0
0
0
0
0
0
16855
0
1181
7355
2405
10896
23.46

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Garlic

1769
27025
0
10886
25
16822
85
4333
3584
862
146
6147
4983
2194
3997
0
0
0
763
113
1425
1470
0
139
0
0
0
23049
1865
3891
9044
2223
9730
20.44

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Eggplant

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

8574
15271
9226
4099
0
12574
487
2276
9380
861
116
253
2791
876
0
0
61
53
27996
0
13910
124
146
97
0
12065
7704
0
324
9460
7959
4337
3201
108.47

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Potato
2714
19852
0
3979
0
6953
200
2049
0
2146
0
0
0
2255
0
0
0
0
1486
0
0
0
0
0
0
0
0
23688
0
1852
5360
4428
4270
20.44

http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Habitchuelas

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

16213
34706
0
6481
0
19432
600
871
0
6302
0
0
2660
6009
0
0
0
0
9015
0
0
0
0
0
0
0
0
19310
0
4367
12293
18615
14756
25.77

Stringbeans

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

Tomato

4475
13035
0
16064
369
10616
476
4166
5384
1740
184
1346
1475
921
0
247
0
5451
3169
77
22
39
0
48
0
0
0
42040
449
7088
7129
5556
19799
23.87

CASH COSTS
..Seeds/Planting Materials
..Fertilizers
..Mulching Materials
..Pesticides
..Other Material Inputs
..Hired Labor
..Land Tax
..Rentals
..Fuel and Oil
..Transport of Inputs
..Irrigation Fee
..Interest on Crop Loan
..Food Expense
..Repairs
..Landlord's Share
..Wages for Overseer
..Electricity
..Others
NON-CASH COSTS
..Seeds/Planting Materials Paid in Kind
..Hired Labor Paid in Kind
..Landlord's Share Paid in Kind
..Harvester's Share
..Other Laborer's Share
..Lease Rental
..Others Paid in Kind
IMPUTED COSTS
..Operator Labor
..Family Labor
..Operator and Family Labor
..Exchange Labor
..Depreciation
..Interest on Operating Capital
..Rental Value of Owned Land
Yield Per Hectare in Kilograms
Farmgate Price in Pesos Per Kilogram

1036
24834
0
8367
0
20758
162
1794
1587
637
33
476
2319
4682
0
0
0
565
546
161
996
89
0
1243
0
0
0
7423
366
3299
8799
1055
11900
13.91

.. - Data not available

R - Revised estimates
P - Preliminary estimates
Unit: Pesos per hectare
http://countrystat.bas.gov.ph/selection.asp; updated 2012-08-15 09:00

Worksheet 9.1 & 9.2.

Class Exercise
Crop

Cash Cost
(Php)

Non-Cash
Cost (Php)

Imputed
Cost (Php)

Total Cost
(Php)

Material
Cost (Php)

Equipment
Cost (Php)

Total Cost
(Php)

Yield (Kg)

Price/Kg
(Php)

Gross
Return
(Php)

Net Return
(Php)

Cost to
Produce a
Kilo (Php)

Break-Even
Yield (Kg)

Yield (Kg)

Price/Kg
(Php)

Gross
Return
(Php)

Net Return
(Php)

Cost to
Produce a
Kilo (Php)

Break-Even
Yield (Kg)

ROI

Remarks

Bio-Intensive Garden
Crop

Labor Cost
(Php)

ROI

Remarks