Table 2 Balance sheet analysis items
From: Economic performance of agritourism: an analysis of farms located in a less favoured area in Italy
Item/farms | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
A. Gross farm revenue | 226,400 | 84,250 | 26,000 | 48,303 | 81,400 | 291,800 | 150,300 | 405,410 | 77,500 | 141,300 | 37,450 | 62,400 | 260,840 | 39,267 | 68,950 |
A.1 Value of sold products | 32,000 | 3100 | 20,900 | 12,000 | 79,600 | 213,240 | 150 | 217,000 | 315 | 8,800 | - | 31,950 | 66,000 | 96,000 | 22,267 |
A. 2 LAGP | 225,500 | 75,100 | 22,000 | 36,563 | 46,000 | 146,000 | 64,100 | 152,050 | 28,000 | 44,100 | 11,550 | 18,000 | 33,840 | 5000 | 2450 |
A.3 Agritourism | 900 | 4000 | – | 7375 | 1,600 | 14,200 | 31,250 | 11,520 | 5000 | – | – | 4800 | – | – | – |
A.4 Financial aids | – | 150 | 3100 | 315 | 8800 | 79,600 | 31,950 | 213,240 | 32,000 | 96,000 | 20,900 | 12,000 | 217,000 | 22,267 | 66,000 |
B. Costs | 330,157 | 107,174 | 99,548 | 91,408 | 108,527 | 268,132 | 254,380 | 420,462 | 163,196 | 187,196 | 120,063 | 161,946 | 113,781 | 90,897 | 125,360 |
B. 1 Costs for inputs | 91,841 | 22,932 | 27,047 | 15,448 | 51,396 | 108,770 | 40,941 | 124,560 | 67,949 | 74,749 | 21,185 | 47,729 | 30,051 | 22,762 | 39,615 |
B.1.1 Variable inputs (Iv) | 81,430 | 16,880 | 24,250 | 9,730 | 28,180 | 59,800 | 29,340 | 64,900 | 51,675 | 47,650 | 14,050 | 30,500 | 16,018 | 16,000 | 22,500 |
 General cost | 15,080 | 8980 | 3850 | 4200 | 2580 | 7000 | 3840 | 17,300 | 7800 | 9400 | 2920 | 2500 | 2250 | 2500 | 7000 |
 Agricultural cost | – | 2600 | 9,520 | 1050 | 11,800 | 39,800 | 21,000 | 25,600 | 35,925 | 7250 | 6650 | 21,000 | 7000 | 13,000 | 13,000 |
 Agritourism cost | 66,350 | 5300 | 10,880 | 4480 | 13,800 | 13,000 | 4500 | 22,000 | 7950 | 31,000 | 4480 | 7000 | 6768 | 500 | 2500 |
B.1.2 Fixed inputs (If) | 10,411 | 6052 | 2798 | 5719 | 23,216 | 48,970 | 11,601 | 59,660 | 16,274 | 27,100 | 7135 | 17,230 | 14,033 | 6762 | 17,115 |
 Agricultural cost | 1297 | 880 | 719 | 206 | 5576 | 35,110 | 9501 | 29,000 | 2624 | 8494 | 2797 | 13,030 | 6200 | 462 | 11,865 |
 Agritourism cost | 9114 | 5172 | 2079 | 5513 | 17,640 | 13,860 | 2100 | 30,660 | 13,650 | 18,606 | 4338 | 4200 | 7833 | 6300 | 5250 |
B. 2 Taxes | 26,250 | 3000 | 8270 | 2180 | 11,500 | 20,000 | 6000 | 12,900 | 800 | 8000 | 2800 | 11,000 | 8000 | 8750 | 16,000 |
B.3 Explicit costs | 108,270 | 4000 | 6360 | 875 | 3500 | 6444 | 88,370 | 97,410 | 11,938 | 44,479 | 600 | 23,062 | 8624 | 307 | 10,752 |
B.3. 1 Hired labour (wages) | 108,270 | 4000 | 6360 | – | – | 6000 | 88,370 | 87,410 | 4438 | 44,239 | – | 23,062 | 8624 | – | 10,752 |
 Agricultural cost | 22,000 | – | – | – | – | – | 65,370 | 42,460 | – | 23,439 | – | 19,562 | 8624 | – | 10,752 |
 Agritourism cost | 86,270 | 4000 | 6360 | – | – | 6000 | 23,000 | 44,950 | 4438 | 20,800 | – | 3500 | – | – | – |
B.3.2 Land income | 8000 | 3500 | 2000 | – | 1000 | 6000 | 5200 | 10,000 | 2500 | 406 | 900 | – | 3750 | 3150 | 6000 |
B.4 Implicit costs | 103,796 | 77,242 | 57,871 | 72,905 | 42,131 | 132,918 | 119,069 | 185,592 | 82,509 | 59,968 | 95,478 | 80,155 | 67,106 | 59,078 | 58,993 |
B.4.1 Land income | 8000 | 3500 | 2000 | – | 1000 | 6000 | 5200 | 10,000 | 2500 | 406 | 900 | – | 3750 | 3150 | 6000 |
B.4.2 Interests | 5796 | 1742 | 1871 | 905 | 5131 | 36,918 | 5869 | 13,592 | 8009 | 5,562 | 4,578 | 8155 | 9356 | 1928 | 16,993 |
B.4.3 Family wages | 90,000 | 72,000 | 54,000 | 72,000 | 36,000 | 90,000 | 108,000 | 162,000 | 72,000 | 54,000 | 90,000 | 72,000 | 54,000 | 54,000 | 36,000 |