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Dairy Farm Business Summary, New York Dairy Farm Renters, 2008

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Abstract

Dairy farmers throughout New York State submit business records for summarization and analysis through Cornell Cooperative Extension's Farm Business Management Program. Averages from a compilation of the individual farm reports are published in six regional summaries and in one statewide summary.1 Accrual procedures have been used to provide the most accurate accounting of farm receipts and farm expenses for measuring farm profits. An explanation of these procedures is found on pages 4-6. Three measures of farm profits are calculated on pages 7 and 8. The balance sheet, statement of owner equity, and cash flow statement are featured on pages 9-16. The dairy program analysis includes data on the costs of producing milk (pages 19 and 20). This New York Dairy Farm Renter Business Summary is an average of 18 businesses that are renting substantially all of the farm real estate. The farm income, financial summary, and business analysis sections of this report include comparisons with average data for 88 owned dairy farms in New York that are similar in size and location to the farms that rent. This report is prepared in workbook form for farm renters to use in the systematic study of their farm business operations. Business records for 18 farms in Delaware, Erie, Livingston, Niagara, Orange, Otsego, Schenectady, Steuben, Sullivan and Washington Counties are summarized in this publication (see Figure 1 on page 2). The 88 owned dairy farms summarized in this publication include farms from these counties and surrounding counties that are similar in size to the renters.

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E.B. 2009-21

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2009-11

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