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Use of Cost Analysis to Improve Nursery Profitability®

George, W. International Plant Propagators' Society, combined proceedings 2005, 55:281-287. 2006.

It is now possible to calculate the cost of every line of nursery stock on an individual nursery. The ease and accuracy of these costs will depend on the detail and quality of data collected by the nursery. In such a short paper it is not possible to fully coverall aspects of nursery stock costs. This paper will examine the most important factors that affect profitability and highlight the effects of time, space (crop density),yield, and waste on the profitability of nursery stock. The ways and means of allocating labour costs will also be reviewed.


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Author(s): Will George

Section: Business Management