The computer program Greenhouse Cost Accounting, available for DOS-based microcomputers and Macintosh computers, is described. The software enables the user to perform cost accounting and to determine the profitability of greenhouse crops. The information can be used by managers to analyze various production, financial, and marketing strategies. The Greenhouse Cost Accounting program uses cost information typically found on income statements and direct cost information for each crop. From these inputs, the program allocates as many costs as possible to individual crops. The remaining unallocated costs are assigned to each crop on a per square-foot-week basis. The computer output provides information on costs and returns on a per crop, per unit, and per square-foot basis. It also provides an income statement showing total costs, allocated costs, and unallocated costs. The output can aid the manager in making decisions about pricing, reducing unprofitable production, controlling costs, and increasing sales of profitable crops. The program also can be used by greenhouse management classes or for extension workshops.
Greenhouse Cost Accounting: A Computer Program for Making Management Decisions
