The Pork Cash Flow Budget was originally a cash flow projection paper spreadsheet as part of the Coordinated Fi

North Central Regional Extension publications NCR-34 worksheet V. You may be able to obtain copies from you
Roger Betz, Senior District Farm Management Educator, Michigan State University Extension converted it to this

Green shaded cells require input on market hogs sold per month, average weight and price to generate income for
Black text cells are protected and blue text cells can receive input but also have a formula.
Cell formulas are visible so you can see the calculations. Some of the cells (Blue Text) are not protected, therefore
and backup worksheets before you start entering data in case you remove any formulas.
You can input your annual income and expense figures from the prior years record keeping system into
allocate 1/12th evenly to each month. Enter lump sum payments, like rents, in the months when they occur

Use the "Existing Loans" worksheet to input your existing Operating, Intermediate and Long Term principal amo
be carried over to the "Pork Cash Flow" and used in lines 135,136 and 137.
A weighted average interest percent is calculated and entered on the cash flow worksheet on line 136.This is used
Important! The "Existing Loans" worksheet has example loans that need to be replaced with your specific loan in
The "Existing Loans" information is linked and used in the "Pork Cash Flow" worksheet.
Interest rate on "new borrowed money" is based upon the weighted interest rate calculated from the "Existing Loa
This interest is automatically calculated and paid monthly in the interest line. Enter only the Principal portion on n
Line 157 "ending cash balance" will be 0 in a negative cash position (line 145) because operating money will auto
The "new operating loan" monthly balance or accumulated cash deficit (in red) is shown on line 161.
eet as part of the Coordinated Financial Statements,
be able to obtain copies from your local Extension office.
ty Extension converted it to this to an Excel electronic spreadsheet.

and price to generate income for the year.

Text) are not protected, therefore we suggest you make a backup copy

record keeping system into column P and it will

in the months when they occur.

ate and Long Term principal amounts that will

rksheet on line 136.This is used to calculate the interest expense in line 137.
placed with your specific loan information.

alculated from the "Existing Loans"

er only the Principal portion on new Borrowings payments.
cause operating money will automatically be borrowed (line 148).
shown on line 161.
CFS SWINE CASH FLOW BUDGET for Farm NamPork Producer Swine Farm Cash FlowEnding
BudgetOperating Loan------> $24,493
Pork Producer Address__________________________________ Version 7-28 Roger Betz, MSU Extension
Date Completed Amount to
June 18, 2011 January February March April May June July AugustSeptember October November December 12 monthAllocate 1/12th
Beginning Cash Balance 1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Totals per Month
Operating Receipts:
Market Hogs Sold 0.0 Total Hogs Sold
Sale Weight per Hog (lbs) #DIV/0! Average Weight
Total CWT Sold 0 0 0 0 0 0 0 0 0 0 0 0 0 Total CWT Sold
Expected price per 100 wt #DIV/0! Average Price/CW
MARKET HOG INCOME 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Income 1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income 7 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PATDIV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
GASTAXREFUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Government Programs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Government Programs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MISCINC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LBRSERVICE SOLD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income 8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Income 9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
NONPATDIV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Capital Receipts:
Cull Sows and Boars $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MACHSOLD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-Farm Income:
Off-farm wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Interest and dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL CASH AVAILABLE $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Operating Expenses:
Labor $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Advance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Service Withheld $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Social Security Tax $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LBR Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RPR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RPRM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RPRCAR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RPRB $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Repair General $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FEED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FEED Test $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Feed2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Feed3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Seed $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Fert $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cst $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CSTLS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CSTM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CSTTRK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SUP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPRAYW $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
INSECT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BEDDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SUPOFF $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SUPLS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TOOL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SUPSHIO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
GAS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FUEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
STORAGE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LICE CAR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LICETRK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LICETRL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LICE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
UNEMPLOYMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TAX02 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
INSFW $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WORKCOMP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
INSMEDICAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
INSCAR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
INSTRK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ELEC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PHONE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
GASDRY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
GASHEAT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RENTM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RENTL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Trucking $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Advertising $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MISC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
 DUES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
REG $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PUB $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ACCOUNT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ADV $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TRAVEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONSULT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEET $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MILEAGE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ROOM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BREED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
VET $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DRUG $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
HORMONES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MARGIN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cash Operating Expe $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Operating Expenses

FEEDERPIG $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SWINEPURCHASE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Capital Expenditures:
MACHPURCH $0
IMPRPURCH $0
Other Capital Expense $0

Other Expenditures:
Hedging account deposit $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross family living withd $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-farm business & inv $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Income tax and social se $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Interm. + L.T. payments - prin $433 $433 $433 $433 $433 $433 $433 $433 $433 $433 $433 $433 $5,200 $5,200
Weighted Annual interes 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33% 5.33%
interest all loans $667 $665 $663 $661 $659 $657 $655 $653 $651 $649 $647 $645 $7,873
Principal on New Borrowings 1 $0
Principal on New Borrowings 2 $0
Principal on New Borrowings 3 $0
TOTAL CASH REQUIRED $1,100 $1,098 $1,096 $1,094 $1,092 $1,090 $1,088 $1,087 $1,085 $1,083 $1,081 $1,079 13,073
CASH AVAILABLE LESS CA ($100) ($1,098) ($1,096) ($1,094) ($1,092) ($1,090) ($1,088) ($1,087) ($1,085) ($1,083) ($1,081) ($1,079)
Inflows from savings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash position before borrow ($100) ($1,098) ($1,096) ($1,094) ($1,092) ($1,090) ($1,088) ($1,087) ($1,085) ($1,083) ($1,081) ($1,079)

Money to be borrowed:
- operating loans borro $1,100 $2,100 $2,105 $2,110 $2,116 $2,121 $2,127 $2,132 $2,138 $2,143 $2,149 $2,154 $24,493
- intermed. and long term loans $0

Operating loan payments:

Current year's - princ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Previous year's - pri $854 $854 $854 $854 $854 $854 $854 $854 $854 $854 $854 $854 $10,250 $10,250
Annual interest rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
- interest $146 $147 $155 $162 $169 $177 $184 $191 $199 $206 $214 $221 $2,171
Outflows to savings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Ending cash balance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Loan Balances: (at end of period):

Current year's operating loans
$1,100 $3,200 $5,304 $7,415 $9,530 $11,651 $13,778 $15,910 $18,047 $20,190 $22,339 $24,493
Previous year's operating loans:
$25,000 $24,146 $23,292 $22,438 $21,583 $20,729 $19,875 $19,021 $18,167 $17,313 $16,458 $15,604 $14,750
Intermediate and Long Term loans:
$150,000 149,567 149,133 148,700 148,267 147,833 147,400 146,967 146,533 146,100 145,667 145,233 144,800
Total Loans (end of period bal.):
$175,000 174,813 175,625 176,442 177,265 178,093 178,926 179,765 180,610 181,460 182,315 183,177 184,043
Consistency Check:
Total inflows incl. borr. $2,100 $2,100 $2,105 $2,110 $2,116 $2,121 $2,127 $2,132 $2,138 $2,143 $2,149 $2,154
Total outflows $2,100 $2,100 $2,105 $2,110 $2,116 $2,121 $2,127 $2,132 $2,138 $2,143 $2,149 $2,154
Budgeting error $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Liabilities Summary Input Sheet
Operating - Less than one year
Principal Annual Monthly
Balance Interest Payment Monthly Monthly Annual
Loan # and/or Description 12/31 Rate % P+I Interest Principal P+I
Replace with Your Loans Here 25,000 7.00% 1,000.00 $145.83 $854.17 $12,000
2 $0.00 $0.00 $0
3 $0.00 $0.00 $0
4 $0.00 $0.00 $0
5 $0.00 $0.00 $0
6 $0.00 $0.00 $0
Totals 25,000 1,000 146 854 $12,000
Operating 7.00% Weighted Rate
Intermediate - Machinery and Cattle 1-10 years
Principal Interest Monthly
Balance Rate Payment Monthly Monthly Annual
Loan # and/or Description 12/31 % P+I Interest Principal P+I
Replace with Your Loans Here 50,000 6.00% 500.00 $250.00 $250.00 $6,000
2 $0.00 $0.00 $0
3 $0.00 $0.00 $0
4 $0.00 $0.00 $0
5 $0.00 $0.00 $0
6 $0.00 $0.00 $0
50,000 500 250 250 $6,000
Intermedia 6.00% Weighted Rate
Long Term - Land & Buildings 10 or more years
Principal Interest Monthly
Balance Rate Payment Monthly Monthly Annual
Loan # and/or Description 12/31 % P+I Interest Principal P+I
Replace with Your Loans Here 100,000 5.00% 600.00 $416.67 $183.33 $7,200
2 $0.00 $0.00 $0
3 $0.00 $0.00 $0
4 $0.00 $0.00 $0
5 $0.00 $0.00 $0
6 $0.00 $0.00 $0
100,000 600 417 183 $7,200
Long Term 5.00% Weighted Rate

Weighted Intermediate & Long T 5.33%