Field Guide of Discovery-based Exercises for - Aseanipm ...

Section 2 • General Topics for Farmer Field Schools
5 Cash receipts records (e.g., cash accounts of all receipts from organic vegetable enterprise
indicating date items were received and their value)
5 Cash return records (e.g., subtract from cash account all expenses incurred aside from
labor such as seeds, organic fertilizers, biological control agents, etc.)
5 Equipment records (e.g., equipment is not use for organic vegetable enterprise alone, hence,
charge only a certain percentage of depreciation to organically-grown vegetable)
4. Guide a discussion so that accurate figures of total expenses, expected yield (e.g., per hectare
basis), gross income (e.g., based on current price per kg), and net income to compare profits
that is gained from improved vegetable growing (OVG 2 ) and farmers’ organic vegetable (OVG 1 )
practice plots.
5. Make a list of all information that the big group wants to record.
6. Calculate costs and returns for organic vegetable enterprise and for the whole farm. The
following is a procedure you may want to consider in analyzing costs and returns 37 :
5 Labor and Power Costs. The amount of labor and power spent in each operation for every
enterprise should be expressed in man-days (MD), man-animal days (MAD), or manmachine
days (MMD). Calculate total power cost for each enterprise and then for the
whole farm. This is calculated using formula below:
TOTAL LABOR COST = Total labor (MD) x Wage rate + Total power (MAD/MD/MMD) x rate
5 Material Input Cost. Total cost of all materials used in each enterprise (e.g. seeds, organic
fertilizers, biological control agents, etc). This is calculated as:
TOTAL MATERIAL COST = (Quantity of material 1 x Price of material 1)
+ ... + (Quantity of material N x Price of Material N)
5 Gross Return. The product type, production volume, and product price are important
components in calculating gross returns. Calculate gross returns using this formula:
37 Binamira, J.S. 2000. The Search for the National Filipino Corn Farmer Award (Draft Guidelines). National Agricultural and Fishery Council, Department
of Agriculture, Diliman Quezon City, Philippines. pp7-9.
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