APPENDIX

TABLE 1: OPERATIONAL BUDGET

Operational Budget
Estimated total cost Year 1 Year 2 Year 3 year 4 year 5
activity/imput/yr cost(GH)
Community Entry 2500 0 0 0 0
Land preparation 500 0 0 0 0
Planting material 2000 0 0 0 0
Fertilizer 1800 0 0 0 0
Fungicides 300 300 300 305 305
Labour 2400 3000 3500 20561.54 4550
production cost 9500 3300 3800 20866.54 4855
export cost 9692.307692 11076.92 12461.538 12461.54 12461.54
total cost/Ha 28692.30769 17676.92 20061.538 54194.62 22171.54
total cost/80Ha 2295384.615 1414154 1604923.1 4335569 1773723
Estimated Revenue
average yield per bunch/KG 7 8 9 9 9
average bunches per Ha 2000 2000 2000 2000 2000
total Kg/Ha 14000 16000 18000 18000 18000
no. of 13kg/Ha 1076.923077 1230.769 1384.6154 1384.615 1384.615
estimated rejects(20%) 215.3846154 246.1538 276.92308 276.9231 276.9231
number of bunchs 30.76923077 30.76923 30.769231 30.76923 30.76923
farm gate price/bunch 8.5 9 10 10 10
Export price/13kg($) 10 10 10 10 10
export price/13kg() 45 45 45 45 45
income/ha(Export)(GH) 48461.53846 55384.62 62307.692 62307.69 62307.69
income(local)() 261.5384615 276.9231 307.69231 307.6923 307.6923
total income/ha 48723.07692 55661.54 62615.385 62615.38 62615.38
total income/80Ha 3897846.154 4452923 5009230.8 5009231 5009231
% losses @ 5%/Ha 2436.153846 2783.077 3130.7692 3130.769 3130.769
%losses @ 5%/80Ha 194892.3077 222646.2 250461.54 250461.5 250461.5
gross margin/Ha 3866717.692 4432463 4986038.5 4951905 4983928
gross margin/80Ha 1407569.231 2816123 3153846.2 423200 2985046
other income/ha(suckers) 0 4000 8000 10000 11000
other income/80ha 0 320000 640000 800000 880000
fixed cost
tractor set 234783 0 0 0 0
processor 73372.5 0 0 0 0
vehecles 900000 0 0 0 0
installation 11005.875 0 0 0 0
building 99999.99 0 0 0 0
land 480000 0 0 0 0
total fixed cost 1799161.365 0 0 0
-
net income/80ha 391592.1342 2816123 3153846.2 423200 2985046
other cost
administrative cost 50000 50000 50000 50000 50000
fuel 50000 30000 30000 30000 30000
lubricant 15000 9000 9000 9000 9000
power 208800 219240 229680 240120 250560
salaries 900000 900000 900000 900000 900000
-
contingency 39159.21342 281612.3 315384.62 42320 298504.6
total other cost 1134640.787 39000 39000 39000 39000
-
net income(final)/80ha 1526232.921 2777123 3114846.2 384200 2946046
TABLE 2: SUMMAERIZED CASH FLOW
Summarized Cash Flow

items Year 1 Year 2 Year 3 Year 4 Year 5

production cost 9,500.00 3,300.00 3,800.00 20,866.54 4,855.00

spoilage(5%) 194,892.31 222,646.15 250,461.54 250,461.54 250,461.54

export cost 775,384.62 886,153.85 996,923.08 996,923.08 996,923.08

fruit purchase cost 150,000.00 164,000.00 189,500.00 215,000.00 240,500.00

fixed cost 1,799,161.37 - - - -

other cost
(production) 1,134,640.79 39,000.00 39,000.00 39,000.00 39,000.00

other cost (processing) 75,000.00 86,000.00 86,000.00 86,000.00 96,000.00

total cost 4,138,579.07 1,401,100.00 1,565,684.62 1,608,251.15 1,627,739.62

revenue

revenue (production) 3,897,846.15 4,452,923.08 5,009,230.77 5,009,230.77 5,009,230.77

revenue (processing) 270,000.00 296,000.00 339,250.00 382,500.00 425,750.00

total revenue 4,167,846.15 4,748,923.08 5,348,480.77 5,391,730.77 5,434,980.77

net revenue 29,267.08 3,347,823.08 3,782,796.15 3,783,479.62 3,807,241.15

 TABLE 3: PAYBACK PERIOD

Payback Period
year investment operating cost cost benefit cashflow cum cf

1 1,799,161.37 0 1,799,161.37 0 (1,799,161.37)

2 - 1,209,640.79 1,129,776.92 29,267.08 (1,100,509.84) (1,100,509.84)

3 - 125,000.00 1,276,100.00 3,347,823.08 2,071,723.08 971,213.24

4 - 125,000.00 1,440,684.62 3,782,796.15 2,342,111.54 3,313,324.78

5 - 125,000.00 1,483,251.15 3,783,479.62 2,300,228.46 5,613,553.24

TABLE 3: BENEFIT COST RATIO

benefit cost ratio

present
operating present value of
year investment cost benefit DF@25% value of
cost benefit(25%)
cost (25%)

1 1,799,161.37 1,209,640.79 1,129,776.92 29,267.08 0.80 903,821.54 23,413.66

2 - 125,000.00 1,276,100.00 3,347,823.08 0.64 816,704.00 2,142,606.77

3 - 125,000.00 1,440,684.62 3,782,796.15 0.51 737,630.52 1,936,791.63

4 - 125,000.00 1,483,251.15 3,783,479.62 0.41 608,132.97 1,551,226.64

5 - 135,000.00 1,492,739.62 3,807,241.15 0.33 492,604.07 1,256,389.58

TOTAL 3,558,893.11 6,910,428.29

NET PRESENT VALUE= PRESENT VALUE OF BENEFIT PRESENT VALUE OF COST

= 3558893.11 - 6910428.29

= 3,351,535.18

BENEFIT COST RATIO = PRESENT VALUE OF BENEFIT

PRESENT VALUE OF COST

= 6,910,428.29
3,558,893.11

= 1.94