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Washington State University

Enterprise Budgets

Using Enterprise Budgets to Make Decisions about Your Farm (pdf)
The purpose of this publication is to describe how to develop and use an enterprise budget. The information herein defines the enterprise budget, outlines basic cost concepts, and presents a sample budget to illustrate the concepts. Instructions for adjusting costs in published budgets, doing a break-even analysis, and making decisions with enterprise budgets are also explained. Pacific Northwest Extension Publication, 2000

Enterprise Budget Analysis (pdf)
This publication describes how and when to use enterprise budgets in a business plan. Pennsylvania State University, 1994

Small Winery Investment and Operating Costs Extension Bulletin
This publication describes an accurate depiction of current investment costs of constructing, owning, and operating a winery in the state of Washington. Washington State University, 2005

Costs of Owning & Operating Farm Machinery in Pacific Northwest: 2011
This publication reports estimated costs of owning and operating farm machinery commonly used in the Pacific Northwest. University of Idaho, 2011

Pennsylvania State University, Agricultural Alternatives: Enterprise Budgets for Small Farms
Enterprise budgets for many crops commonly grown on small farms are given at this site.

British Columbia Enterprise Budgets
The British Columbia Ministry of Agriculture and Lands has developed enterprise budgets for many crops. They consists of the following sections: key factors affecting profitability, marketing alternatives, cash flow timing, rules of thumb, enterprise budget, cash flow table and graph, sensitivity analysis table and the buildings, machinery and production system costs. More recent budgets include aspects of risk management and marketing.

Some categories relevant to Whatcom County agriculture are:

Berries and Vines


Small Scale Production



The Economics of Dairy Nutrient Management (pdf)
This publication addresses many important physical and economic issues in dairy nutrient management. Washington State University, 2003