Crop Enterprise Analysis 
Farm Business Management - Moorhead 
Northland Community and Technical College 
(Farms Sorted By Net Return) 
Sugar Beets on Cash Rent Excluding Joint venture 
| Avg. Of | ||||
| All Farms | Low 20% | 40 - 60% | High 20% | |
| Number of fields | 40 | 8 | 8 | 8 | 
| Number of farms | 39 | 7 | 8 | 8 | 
| Acres | 177.12 | 118.26 | 124.22 | 165.45 | 
| Yield per acre (ton) | 19.96 | 18.13 | 19.74 | 23.58 | 
| Operators share of yield % | 100.00 | 100.00 | 100.00 | 100.00 | 
| Value per ton | 35.19 | 32.48 | 34.18 | 37.42 | 
| Total product return per acre | 702.39 | 589.03 | 674.71 | 882.42 | 
| Miscellaneous income per acre | 15.46 | 12.10 | 15.22 | 9.52 | 
| Gross return per acre | 717.85 | 601.13 | 689.93 | 891.94 | 
| Direct Expenses | ||||
| Seed | 50.07 | 52.18 | 51.00 | 45.13 | 
| Fertilizer | 35.08 | 34.84 | 34.18 | 32.90 | 
| Crop chemicals | 106.32 | 119.83 | 100.37 | 121.54 | 
| Crop insurance | 16.61 | 14.68 | 20.61 | 12.14 | 
| Fuel & oil | 40.91 | 41.04 | 42.58 | 44.14 | 
| Repairs | 72.51 | 106.65 | 70.38 | 63.43 | 
| Custom hire | 9.56 | - | 7.60 | 19.71 | 
| Hired labor | 29.94 | 23.70 | 31.57 | 30.63 | 
| Land rent | 77.10 | 73.38 | 73.36 | 72.55 | 
| Operating interest | 9.32 | 9.74 | 10.71 | 3.77 | 
| Miscellaneous | 3.11 | 1.95 | 1.56 | 0.63 | 
| Total direct expenses per acre | 450.53 | 477.97 | 443.93 | 446.57 | 
| Return over direct exp per acre | 267.31 | 123.16 | 246.00 | 445.36 | 
| Overhead Expenses | ||||
| Custom hire | 3.71 | 14.73 | 1.57 | 3.67 | 
| Hired labor | 36.52 | 11.32 | 44.25 | 25.19 | 
| Machinery & bldg leases | 4.59 | 13.56 | 1.30 | 2.76 | 
| Farm insurance | 4.96 | 5.12 | 5.79 | 2.68 | 
| Utilities | 6.64 | 7.42 | 5.61 | 6.90 | 
| Dues & professional fees | 5.89 | 6.63 | 5.53 | 7.08 | 
| Interest | 14.57 | 19.58 | 13.74 | 7.22 | 
| Mach & bldg depreciation | 50.94 | 58.15 | 48.35 | 48.31 | 
| Miscellaneous | 8.48 | 8.66 | 8.29 | 3.88 | 
| Total overhead expenses per acre | 136.29 | 145.17 | 134.43 | 107.69 | 
| Total dir & ovhd expenses per acre | 586.83 | 623.14 | 578.36 | 554.26 | 
| Net return per acre | 131.02 | -22.01 | 111.57 | 337.67 | 
| Lbr & mgt charge per acre | 82.91 | 72.50 | 64.52 | 78.00 | 
| Net return over lbr & mgt | 48.11 | -94.51 | 47.05 | 259.67 | 
| Government payments | 14.68 | 15.56 | 14.37 | 14.40 | 
| Net return with govt payments | 62.79 | -78.95 | 61.42 | 274.08 | 
| Cost of Production | ||||
| Total direct expense per ton | 22.57 | 26.36 | 22.49 | 18.94 | 
| Total dir & ovhd exp per ton | 29.40 | 34.36 | 29.30 | 23.51 | 
| With labor & management | 33.56 | 38.36 | 32.57 | 26.81 | 
| Total exp less govt & oth income | 32.05 | 36.84 | 31.07 | 25.80 | 
| Est. labor hours per acre | 7.05 | 4.69 | 7.72 | 6.35 |