Crop Enterprise Analysis 
Farm Business Management - Moorhead 
Northland Community and Technical College 
(Farms Sorted By Net Return) 
Sugar Beets on Cash Rent Including Joint venture 
| Avg. Of | ||||
| All Farms | Low 20% | 40 - 60% | High 20% | |
| Number of fields | 47 | 7 | 10 | 6 | 
| Number of farms | 29 | 5 | 6 | 6 | 
| Acres | 197.97 | 183.83 | 257.28 | 127.38 | 
| Yield per acre (ton) | 19.44 | 18.32 | 18.38 | 23.57 | 
| Operators share of yield % | 100.00 | 100.00 | 100.00 | 100.00 | 
| Value per ton | 35.88 | 34.49 | 35.92 | 39.23 | 
| Total product return per acre | 697.62 | 631.95 | 660.11 | 924.89 | 
| Miscellaneous income per acre | 22.80 | 52.10 | 20.08 | 2.98 | 
| Gross return per acre | 720.41 | 684.05 | 680.18 | 927.88 | 
| Direct Expenses | ||||
| Seed | 52.07 | 54.88 | 44.71 | 43.97 | 
| Fertilizer | 34.27 | 39.24 | 28.47 | 31.64 | 
| Crop chemicals | 110.59 | 126.15 | 104.20 | 112.19 | 
| Crop insurance | 17.09 | 20.57 | 19.47 | 11.64 | 
| Fuel & oil | 39.12 | 43.93 | 38.53 | 36.21 | 
| Repairs | 58.12 | 74.14 | 45.68 | 49.86 | 
| Custom hire | 7.64 | 9.94 | 8.65 | 4.85 | 
| Hired labor | 25.83 | 31.57 | 30.91 | 16.82 | 
| Land rent | 73.03 | 72.52 | 75.91 | 62.25 | 
| Stock/quota lease | 191.57 | 211.98 | 178.30 | 203.45 | 
| Machinery & bldg leases | 0.90 | - | - | - | 
| Operating interest | 16.98 | 16.56 | 22.41 | 9.17 | 
| Miscellaneous | 1.34 | 4.78 | 0.10 | 0.91 | 
| Total direct expenses per acre | 628.54 | 706.27 | 597.33 | 582.96 | 
| Return over direct exp per acre | 91.87 | -22.22 | 82.86 | 344.91 | 
| Overhead Expenses | ||||
| Custom hire | 2.06 | 7.16 | 0.00 | 4.88 | 
| Hired labor | 24.67 | 40.31 | 16.17 | 2.46 | 
| Machinery & bldg leases | 4.41 | 3.82 | 1.82 | 0.91 | 
| Farm insurance | 4.61 | 7.10 | 3.89 | 2.52 | 
| Utilities | 4.72 | 6.73 | 4.29 | 4.81 | 
| Dues & professional fees | 4.30 | 3.24 | 4.22 | 4.90 | 
| Interest | 15.32 | 13.99 | 13.62 | 10.93 | 
| Mach & bldg depreciation | 40.33 | 51.71 | 40.85 | 29.32 | 
| Miscellaneous | 9.35 | 11.05 | 11.00 | 5.28 | 
| Total overhead expenses per acre | 109.76 | 145.12 | 95.86 | 66.01 | 
| Total dir & ovhd expenses per acre | 738.31 | 851.39 | 693.19 | 648.98 | 
| Net return per acre | -17.89 | -167.34 | -13.01 | 278.90 | 
| Lbr & mgt charge per acre | 61.60 | 68.15 | 53.22 | 69.67 | 
| Net return over lbr & mgt | -79.49 | -235.48 | -66.22 | 209.23 | 
| Government payments | 14.40 | 14.20 | 14.38 | 13.64 | 
| Net return with govt payments | -65.09 | -221.29 | -51.85 | 222.87 | 
| Cost of Production | ||||
| Total direct expense per ton | 32.33 | 38.55 | 32.50 | 24.73 | 
| Total dir & ovhd exp per ton | 37.97 | 46.47 | 37.72 | 27.53 | 
| With labor & management | 41.14 | 50.19 | 40.62 | 30.48 | 
| Total exp less govt & oth income | 39.23 | 46.57 | 38.74 | 29.78 | 
| Est. labor hours per acre | 5.43 | 6.90 | 4.80 | 4.51 |