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Report, 2011

Kalkylera i växthusföretag

Ekelund Axelson, Lena; Larsson, Gunnel; Hansson, Torbjörn


Efficient decision-making must be based on solid data. An internet based method for systematic calculations on individual horticultural firms has been developed within the programme for growth in Swedish horticulture (Tillväxt Trädgård The tool, named Kalkyllådan, is available for free (in Swedish) on the website of the consultancy firm Grön kompetens AB, which has also contributed to the project, This report contains a further description of methods for development of the basis of decision-making in glasshouse firms, both for individual calculations and for comparisons between firms, and by the firm manager alone or together with an advisor or consultant. Basic concepts are explained and hands-on advice on data collection and calculation methods is presented. Calculations on contribution margins are simple and suitable tools for estimation of profitability of individual glasshouse crops. The contribution margin states how much a single crop contributes to covering the firm’s common expenses and is defined as incremental revenues minus incremental costs. The latter consist of costs related to the actual crop, like plants, substrates, fertilizers, fuel, packaging and labour used in the crop. The common expenses, which have no effect on choice of crop, consist of administration, maintenance and capital costs. The aims of calculations differ but the main aim in the report is profitability analysis. Product calculations for pricing decisions comprise other more comprehensive methods. The relationship between data collection, calculation and analysis of the result is stressed throughout the report. It is crucial that the collection of data on yields and use of resources is based on own production, for the calculation to be acceptable to the manager and/or owner. Estimations are sometimes required to get started and it is advisable to start with a crop of particular interest to the manager. It is wise to consider rough figures for the most important items, which gives useful knowledge when planning the data collection. Calculation is a learning process and gradual improvements should be encouraged. Data collection must be simplified and timecards for labour use should be filled in on a daily basis. Accountancy data and own knowledge about production can be used for some items. The aim of the result analysis is to draw conclusions about the financial status of a crop and to make plans for the next one. Comparisons should be a regular part of the work; comparisons with earlier levels, with required contribution margin, and with other firms. Group meetings and discussions with colleagues, about yields, resource use and revenues, are highly recommended for the development of the individual firms. It is crucial that such discussions are carried out in an open and respectful way and that no information is spread outside the group. Group meetings with benchmarking between horticultural firms have been carried out within the TEU project, first at the Swedish University of Agricultural Sciences and later on a consultancy basis. This method would now be described as participatory research and learning. Whatever the type of production, or the work and analysis used, continuous calculation is highly recommended to glasshouse firms, for the manager to get to know his or her firm better


Kalkylering; företagsstyrning; lönsamhet; beslut; rådgivning; tomat; gurka; krukväxter

Published in

Landskap, trädgård, jordbruk : rapportserie
2011, number: 2011:26
ISBN: 978-91-86373-77-1
Publisher: Arbetsvetenskap, ekonomi och miljöpsykologi, Sveriges lantbruksuniversitet

Authors' information

Larsson, Gunnel
Grön kompetens AB
Hansson, Torbjörn
Grön kompetens AB

UKÄ Subject classification

Business Administration

URI (permanent link to this page)