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| Author: | R.E. McNiel |
| Keywords: | Acer rubrum, budget-costs, field-nursery, Juniperus, Malus, nursery-model, Taxus, Viburnum |
Abstract:
The cost of production for five nursery crops which were field grown were tracked during the 1990s.
An enterprise budget framework was used to examine changing fixed and variable costs.
Cost per salable plant is reported for 1991 and 1997 on each crop with both years compared to 1985. 1997 total costs per salable plant were $13.09 for Taxus, $10.05 for Juniperus, $10.24 for Viburnum, $50.88 for Acer rubrum, and $34.92 for Malus. The increase in total cost per salable plant between 1991 and 1997 ranged from 121% for Acer to 135% for Viburnum.
The increase in total cost per salable plant did not correspond to a similar increase in sales price during the period.
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