Gross Margin Calculation

1. Introduction production procedures

Production procedures: Why are they important? (Prof. Dr. Ralf Schlauderer, HSWT Germany)

2. Production procedures

2.1. Production procedures: Intersection (Prof. Dr. Ralf Schlauderer, HSWT Germany)

 2.2. Production procedures: Resource use (Prof. Dr. Ralf Schlauderer, HSWT Germany)

3. Output

 3. Output (main output, spin-off output, subsidies) (Dr. Arman Tonikyan, ANAU Armenia)

PDF

Excel

Direct Payments

4. Variable costs

 4.1 Seed costs (Dr. Julian Kalinowski, Dr. Stanislaw Minta, WUELS, Poland)

 Text | Excel

 4.2 Fertilizing costs (Dr. Stanislaw Minta, WUELS, Poland)

PDF | Excel |  Calculation example

 4.3-4.4 Chemicals costs, Mechanization costs (Dr. Oleh Pasko, SNAU, Sumy, Ukraine)

Text Chemicals | Excel Chemicals costs

Text Mechanization | Excel Mechanization costs

Calculation example 

 4.5 Other variable costs (Dr. A. Toychiev, TSAU- Andijan, Uzbekistan)

 PDF | Excel

5. Fix costs

 5.1. Current assets costs (Dr. Arman Tonikyan, ANAU Armenia)

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 5.2. Labour costs (Prof. Dr. Aram Karapetyan, YSU Armenia)

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 5.3. Land costs /agricultural utilized own- and rented land (Dr. Arman Tonikyan, ANAU Armenia)

Text  |  Excel  

 5.4. Production and supply rights (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)

Text 

 5.5. Fixed assets (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)

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 5.6. Other fixed special costs and proportionate overhead costs (Prof. Dr. Farhod Ahrorov, SamVMI, Samarkand, Uzbekistan)

Text | Excel    

6. Gross margin calculation, total costs, profit, efficiency, threshold

 6.1 Gross margin calculation (Henry Matthews. MSc, BA (Hons), WUC, Writtle, Great Britain)

PDF Gross margin   |  Excel Gross margin  |  PDF Gross Margin I, II, III  |   Excel Gross Margin I, II, III 

 6.2.1 Total costs, Net profit and Profit (Henry Matthews. MSc, BA (Hons), WUC, Writtle, Great Britain)

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 6.2.2 Example calculation of Total costs, Net profit and Profit (Milica Kocic, MSc, HSWT, Germany)

Excel  

 6.3. Efficiency of factor input (Henry Matthews. MSc, BA (Hons), WUC, Writtle, Great Britain)

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 6.4. Threshold prices (Dr. Vlad Nicolae Arsenoaia, UASVM, IASI, Romania)

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 6.5. Comparable appraisal of efficiency measures (Dr. Aram Aristakesyan, HSWT Germany)

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7. Profitability of intensity change

Profitability of intensity change (Dr. Kateryna Tuzhyk, NBUPiP, Kiev, Ukraine)

Interpretation | Example for calculation