Field Budget

Field Budget · Worked example

What moves your break-even price?

Change yield and included costs separately in a crop-only planning example.

Hypothetical teaching case60-second demo

The question

How much does a lower yield or a higher cost change break-even?

With $900 of included cost per acre, break-even is $4.50/bu at 200 bu/acre and $5.00/bu at 180 bu/acre. Adding $75 of cost raises break-even to $4.875/bu at the base yield.

Play the 60-second demonstration →

Start with these inputs

Field area
100 acres
Base included cost
$900/acre
Base yield
200 bu/acre
Example crop price
$4.50/bu
Other revenue
$0
Comparison basis
Crop revenue less the same included cost categories
Illustrative included costs · the same scope in every yield case
CategoryExample cost/acre
Seed$125
Fertilizer$225
Crop protection$90
Machinery and operations$160
Land$250
Other included costs$50
Total$900
Crop-only planning sensitivity · return is after included costs
CaseCost/acreYield, bu/acreBreak-even, $/buReturn/acre at $4.50/bu100-acre return
Base$900200$4.500$0$0
Lower yield$900180$5.000−$90−$9,000
Higher yield$900220$4.091+$90+$9,000
Extra $75 cost · base yield$975200$4.875−$75−$7,500

Step 01

Define the cost scope

The six illustrative categories total $900 per acre. Keep that scope consistent in every comparison and avoid counting an expense twice. The category labels are a teaching grouping, not a claim that they match a particular Field Budget entry screen. Different financing, ownership and land arrangements can require different categories.

Step 02

Change yield without changing price

Break-even price equals included cost per acre divided by yield per acre. At 200 bu/acre, $900 ÷ 200 = $4.50/bu. At 180 bu/acre, $900 ÷ 180 = $5.00/bu. Holding the example crop price at $4.50, the lower-yield case earns $810 per acre of crop revenue and returns −$90 after included costs.

Step 03

Change cost independently

Return to 200 bu/acre, then add $75 per acre to included costs. The new break-even is $975 ÷ 200 = $4.875/bu, approximately $4.88 when displayed to cents. At the same $4.50 crop price, the example return is −$75 per acre. This separates a cost change from a yield change.

Step 04

Use the result in Field Budget

Open the authorized field or farm outlook, review yield, price and the included costs, and compare equivalent scenarios using the available workflow. Keep the base plan for reference before editing assumptions. These are planning results, not recorded harvest or grain sales. Other revenue, actual sale timing and cash-flow treatment can change the result.

Take it to your own plan

Keep units and cost categories consistent. Change one assumption first, then review a combined scenario using your own supported inputs.

Sources and further reading

The sources explain methods and context. They do not supply the hypothetical prices, forecasts or crop percentages used here.