Page 416 - Manual-of-Operation-Merged

CvSU MANUAL OF OPERATIONS
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Types of Project Expenses Incurred

(1) Crops-Inputs like seeds, fertilizers, and chemicals, hired labor
machinery, fuel and oil, irrigation fees, harvesting and threshing fees.

(2) Broiler/Poultry Stocks, feeds, veterinary supplies and service,
labor
(3) Swine-Stocks, feeds, veterinary supplies and services, labor

(4) Goat-Stocks, concentrate feeds, buck services, veterinary supplies
and services

(5) Beef/Cattle/Buffalo-Stocks, feeds, veterinary supplies and
services, labor

(6) Tilapia Fingerlings, chicken manure, inorganic fertilizer,
herbicide, fuel/oil, irrigation fee and transport
(7) Apiary Queen bee/supplies/medicines

c. Net Income/ Loss – A net income is realized if the total
revenues generated during a certain production period is
greater than the total expenses incurred in the same
period in generating those revenues. On the other hand, if
the total expenses are greater than total revenues, a net
loss is incurred.

B. Cash Flow Statement
Aside from determining the profitability of a project by
preparing the income statement and computing its net income during
the period, the adequacy and timeliness of the project’s cash flows to
attain its profit objective should also be considered and determined
through the cash flow statement. Only then can we say that the
project is financially feasible.

The cash flow statement highlights the amount of cash
generated (cash inflow) by the projects operations as well as cash
expenditures (cash outflow) incurred during a certain production
period.

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