摘要：This report presents projected costs and returns for beef cattle, dairy, broiler and forage crop production in Louisiana for 2001. Data for this report are based on Louisiana agricultural Experiment Station research results and selected surveys. The procedure used in this report was to apply new machinery and other current input price data to production practice data. This report is organized as follows: Tables 1 - 4 present forage requirements assumed for beef cattle production and summaries of costs and returns for each of the enterprises examined in this report. Tables 5 - 7 report breakeven selling prices for each of the products produced from these enterprises. Budgets in this publication are presented in two sections. The first section (tables with `A' designation) presents budgets showing a summary of estimated costs and returns for each enterprise. The second section (tables with `B' designation) presents cost budgets showing detailed costs and labor requirements by operation for each enterprise. The detailed cost budgets are presented in the same sequence and bear the same table numbers for each enterprise presented in the first section. For these enterprise budgets, expenses are itemized as fixed and variable, and returns above direct and total specified expenses are also calculated. Each of the budgets incorporates overhead costs as a residual claimant. The total overhead costs for a firm are related to tenure and size of business. The overhead costs included in this report are estimated on a per acre basis, and thus are included in enterprise budgets on a per acre of land use basis. Land use for beef and dairy is calculated as acres of open permanent pasture plus acres used for silage or summer annual forages. Since livestock enterprises are combinations of both crop and livestockproduction activities and some pasture crops are double cropped, particular attention is called to the accounting procedures used. No overhead is charged to forage production activities. Therefore, overhead costs appear directly as a residual cost in beef cattle and dairy enterprise budgets. Wintergrazed weanling calves do not include overhead charges since it is assumed that all wintergrazed crops would be double cropped on either pasture or cropland. Broiler budgets do not include overhead charges. A land opportunity cost is charged for livestock enterprises. This is interpreted as the amount that would be charged for the land if it were being rented to another producer. It assumes that pasture is rented at $15/acre. A land opportunity cost is not charged for broilers.
