VESTIGING- EN PRODUKSIEKOSTE - VOORBEELD (VAALHARTS)/

ESTABLISHMENT AND PRODUCTION COST - EXAMPLE (VAALHARTS)

Hersiening - Maart 2020 / Revised - March 2020

NOTAS EN AANNAMES / NOTES AND ASSUMPTIONS:

• Waarskuwing / Caution -

Die voorbeeld kan nie gebruik word voordat die inligting geëvalueer en vir die spesifieke omstandighede aangepas is nie /
The example cannot be used without evaluating the information and adjusting it for the specific circumstances

• Kostes is bereken vir die gemiddelde koste per hektaar vir 'n 25 ha plaas in Vaalharts / Costs are based on an average cost per
hectare for a 25 ha farm in Vaalharts

• Alle berekenings word teen huidige randwaarde gedoen / All calculations are done at current rand value

• Alle bedrae sluit BTW uit / All amounts excludes VAT

• Om eenvormigheid mbt die die ouderdom van die bome/boord te verseker, word dit soos volg bereken / To ensure consistency when
referring to the age of the trees, it is determined as follows:
• Die jaar waarin die bome gevestig word, is jaar 1 / The year that trees are planted is year 1
•
Sodra die bome die volgende jaar bot, begin jaar 2 en eindig net voor die bome weer bot, met dié bot begin jaar 3 ens / Year 2
commences at bud break the next year and ends just before the next bud break, at that bud break year 3 commences etc.

• Inligting kan slegs in die selle wat gekleur is, ingevoer word / Information can only be entered in shaded cells

Inkomste en Uitgawes / Income and Expenses

• Vestigingskoste / Establishment cost
• Die besproeiingstelsel sluit die toerustingskoste vir die toediening van bemesting deur die stelsel in / The cost of the
irrigation system includes the cost of the equipment to apply fertiliser through the system
• Die koste van bome is gebaseer op 100 bome per hektaar / The cost of the trees is based on 100 trees per hectare
Daar word begroot om 5 % van die bome in jare 2 en 3 te vervang / The budget includes replacing 5 % of the trees in years 2
• and 3

• Bestuur- en arbeidskoste \ Management and labour cost

• Voorsiening word gemaak vir R250 000 per jaar vir vergoeding vir die eienaar of bestuurder / Provision is made for an annual
remuneration of R250 000 for the owner or manager
• Voorsiening word gemaak vir drie permanente arbeiders / Provision is made for three permanent labourers

• Produksiekoste / Production cost

• Bemestingtoediening word deur die stelsel gedoen en permanente arbeid word gebruik / One permanent worker is used to
apply the fertiliser through the system
• Swambeheer en blaarvoeding word saam gedoen en toedieningskoste word slegs een keer aangedui / Fungal control and
leaf nourishment are done together and the application cost is only shown once
• Snoei koste sluit koste vir verwydering of snipper van takke in / Pruning cost include the cost of removing or shredding the
branches
• Oeskoste is vir handoes - Tans is dit ongeveer dieselfde as kontrak masjienoes / Manual harvesting cost is used - Currently it
is about the same as contract mechanical harvesting

• Kapitaal items / Capital items

• Lys die kapitaal items wat in berekening gebring moet word / List the capital items that have to be included
• Dui slegs die jaarlikse paaiement per item aan / Only use the annual instalment
 VESTIGING- EN PRODUKSIEKOSTE - VOORBEELD /
ESTABLISHMENT AND PRODUCTION COST - EXAMPLE

INKOMSTE EN UITGAWES / INCOME AND EXPENSES

Jaar / Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Inkomste / Income
Opbrengs / Yield: Kg / Ha 0 0 0 0 50 150 400 800 1,300 1,600 1,900 2,200 2,500 2,500 2,500
Prys / Price: R / Kg R60.00
Inkomste / Income: R/Ha 0 0 0 0 3,000 9,000 24,000 48,000 78,000 96,000 114,000 132,000 150,000 150,000 150,000

Uitgawes / Expenses:
Vestigingskoste / Establisbment cost
Grondvoorbereiding / Soil
preparation R1,500
Besproeiingstelsel / Irrigation
system R47,000
Bome / Trees R23,000 R1,150 R1,150
Plantkoste / Planting cost R2,600 R130 R130
Jongboom beskerming /
Young tree protection R400 R400 R400
Bestuur en arbeidskoste / Management and labour cost
Eienaar / Owner R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000 R10,000
Bestuurder / Manager R0 R0 R0 R0 R0 R0 R0 R0 R0 R0 R0 R0 R0 R0 R0
Permanente arbeid / Permanent labour R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040 R5,040

Produksiekoste / Production cost R12,450 R14,450 R17,050 R19,725 R25,020 R28,010 R34,430 R39,230 R49,480 R53,250 R53,250 R53,250 R53,250 R53,250 R53,250

Totale uitgawes / Total expenses R101,990 R31,170 R33,770 R34,765 R40,060 R43,050 R49,470 R54,270 R64,520 R68,290 R68,290 R68,290 R68,290 R68,290 R68,290

Totale tekort/oorskot / Total shortfall/surplus -R101,990 -R31,170 -R33,770 -R34,765 -R37,060 -R34,050 -R25,470 -R6,270 R13,480 R27,710 R45,710 R63,710 R81,710 R81,710 R81,710

Kontantvloei / Cash flow -R101,990 -R133,160 -R166,930 -R201,695 -R238,755 -R272,805 -R298,275 -R304,545 -R291,065 -R263,355 -R217,645 -R153,935 -R72,225 R9,485 R91,195

Kapitaal items / Capital items R20,900 R12,500 R12,500 R13,100 R12,500 R3,600 R0 R0 R0 R0 R0 R0 R0 R0 R0

Tekort/oorskot (kapitaal items ingesluit) /

Shortfall/surplus (capital items included) -R122,890 -R43,670 -R46,270 -R47,865 -R49,560 -R37,650 -R25,470 -R6,270 R13,480 R27,710 R45,710 R63,710 R81,710 R81,710 R81,710

Kontantvloei - kapitaal items ingesluit /

Cash flow - capital items included -R122,890 -R166,560 -R212,830 -R260,695 -R310,255 -R347,905 -R373,375 -R379,645 -R366,165 -R338,455 -R292,745 -R229,035 -R147,325 -R65,615 R16,095

Renteberekening / Interest calculation

Rentekoers / Interest rate 13.5%

Rente op opgeboude tekort / Interest on

progressive shortfall R0 R16,590 R24,725 R32,070 R39,523 R47,220 R53,342 R57,607 R59,029 R57,401 R53,441 R46,735 R37,229 R24,915 R12,222

Kontantvloei - rente ingesluit / Cash flow

- interest included -R122,890 -R183,150 -R237,555 -R292,765 -R349,778 -R395,125 -R426,717 -R437,252 -R425,194 -R395,856 -R346,186 -R275,770 -R184,554 -R90,530 R3,873
 VESTIGING- EN PRODUKSIEKOSTE - VOORBEELD /
ESTABLISHMENT AND PRODUCTION COST - EXAMPLE

PRODUKSIEKOSTE / PRODUCTION COST

Jaar/ Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Bemesting / Fertilisation
Toediening / Application R50 R50 R50 R50 R50 R50 R80 R80 R80 R100 R100 R100 R100 R100 R100
Bemestingstowwe / Fertiliser R1,200 R2,400 R3,600 R4,800 R6,000 R7,200 R8,400 R9,600 R10,800 R12,000 R12,000 R12,000 R12,000 R12,000 R12,000
Onkruidbeheer / Weed control
Handskoffel / Hand weeding R1,200 R1,200 R1,200 R1,200 R1,200
Mulching R1,400 R1,400 R1,400 R1,400 R1,400 R1,400 R1,700 R1,700 R1,700 R1,700 R1,700 R1,700 R1,700 R1,700 R1,700
Toediening / Application R400 R400 R400 R400 R400 R400 R700 R700 R700 R700 R700 R700 R700 R700 R700
Middels / Substances R450 R450 R450 R450 R450 R450 R900 R900 R900 R900 R900 R900 R900 R900 R900
Plaagbeheer / Pest control
Toediening / Application R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300
Middels / Substances R500 R500 R500 R500 R500 R500 R500 R500 R500 R500 R500 R500 R500 R500 R500
Swambeheer / Fungal control
Toediening / Application R1,200 R1,200 R1,200 R1,500 R1,500 R2,100 R2,100 R2,100 R2,100 R2,100 R2,100 R2,100 R2,100 R2,100 R2,100
Middels / Substances R1,000 R1,000 R1,000 R1,500 R2,000 R2,000 R2,500 R2,500 R2,500 R2,500 R2,500 R2,500 R2,500 R2,500 R2,500

Waterkoste / Water cost R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600 R2,600
Besproeiingskoste / Irrigation cost
Arbeid / Labour
Uitbreiding / Extention
Instandhouding / Maintenance R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300 R300

Elektrisiteit / Electricity R400 R800 R1,200 R1,600 R2,000 R2,400 R2,800 R3,200 R3,600 R4,000 R4,000 R4,000 R4,000 R4,000 R4,000

Snoei / Pruning/Hedging R600 R1,000 R2,000 R2,000 R2,400 R2,400 R2,400 R3,000 R9,500 R9,500 R9,500 R9,500 R9,500 R9,500 R9,500

Oeskoste / Harvesting cost R2,160 R2,350 R4,000 R5,000 R6,000 R7,000 R7,000 R7,000 R7,000 R7,000 R7,000

Vervoer neute / Transporting nuts R60 R180 R300 R400 R500 R600 R600 R600 R600 R600 R600

Oesversekering / Crop insurance R1,680 R3,150 R4,200 R5,250 R6,300 R6,300 R6,300 R6,300 R6,300 R6,300
Ander koste / Other costs
Blaarvoeding / Leaf nourishment R850 R850 R850 R1,125 R1,700 R1,700 R1,700 R2,150 R2,150 R2,150 R2,150 R2,150 R2,150 R2,150 R2,150

Totale produksiekoste / Total

production cost R12,450 R14,450 R17,050 R19,725 R25,020 R28,010 R34,430 R39,230 R49,480 R53,250 R53,250 R53,250 R53,250 R53,250 R53,250
 VESTIGING- EN PRODUKSIEKOSTE - VOORBEELD /
ESTABLISHMENT AND PRODUCTION COST - EXAMPLE

KAPITAAL ITEMS / CAPITAL ITEMS

Jaar/ Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Tractor R8,000 R8,000 R8,000 R8,000 R8,000
Pruning equipment R200 R200
Leave blower - Backpack R400
Tree shaker R3,600
Orchard sprayer R4,500 R4,500 R4,500 R4,500 R4,500
Mulcher R5,000
Boom sprayer R3,200

Totaal / Total R20,900 R12,500 R12,500 R13,100 R12,500 R3,600 R0 R0 R0 R0 R0 R0 R0 R0 R0