Field Budget · Worked example
What moves your break-even price?
Change yield and included costs separately in a crop-only planning example.
Illustrated walkthrough · example data. These are teaching panels, not a recording of the application. Invented corn planning budget. Yield, price, costs and acreage are teaching assumptions, not forecasts, market quotes, actual financial records or a recommendation.
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Demonstration transcript
Silent, captioned demonstration. No audio track. Read at your own pace or use the player’s step controls.
- 0:00–0:12
Choose a cost scope
The six example cost categories total $900 per acre. No other revenue is included.
Keep the same categories
- 0:12–0:24
Calculate the base
At the example 200-bushel yield, divide included cost by yield. The $4.50 crop price just covers those costs.
$900 ÷ 200 = $4.50 / bu
- 0:24–0:36
Try a lower yield
At 180 bu/acre, break-even rises to $5.00/bu. At the unchanged $4.50 price, return after included costs is negative.
−$90 / acre
- 0:36–0:48
Test added cost separately
Return to 200 bu/acre and add $75 per acre. The new included cost is $975 per acre.
−$75 / acre
- 0:48–1:00
Preserve the comparison
Review the base and changed cases together. Keep the plan distinct from actual expenses, harvest and sales.
Know what changed the result