A practical guide to growing mushrooms in IndiaA joint educational initiative by MushroomWale & DMR Solan ↗
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A joint educational initiative by

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Costs, sales and cash

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Contents · choose a chapter or topic
Start here
  1. 01Costs, sales and cash
  2. 02What you need before starting
From crop to customer
  1. 03Harvest weight and saleable grade are different
The process
  1. 04Define what the budget includes
  2. 05Reconcile quantities
  3. 06Test a weaker result
  4. 07Follow payment timing
In the field
  1. 08Define what the calculation includes
  2. 09Keep four records rather than one profit number
  3. 10Reconcile the kilograms before calculating revenue
  4. 11Worked learning example: from harvest to cash
  5. 12Test a weaker crop and a slower buyer
  6. 13Write it in your farm notebook
  7. 14Fund the gap between paying for inputs and collecting sales
  8. 15Where the field guidance comes from
Revenue, Cost & Cost/kg
  1. 16Revenue, Cost & Cost/kg
  2. 17Receipts are not profit
  3. 18Receipts are not profit · continued
  4. 19The three cost layers
  5. 20Cost per kilogram and its denominator
  6. 21A published model figure is not your figure
  7. 22A published model figure is not your figure · continued
  8. 23Read the numbers in context
  9. 24Read the numbers in context
  10. 25Cost sheet for one finished cycle
  11. 26Avoid these mistakes
  12. 27Check your understanding
  13. 28Check your understanding
  14. 29Check your understanding
  15. 30Words used in this lesson
  16. 31Sources and field reference
CAPEX, OPEX & Working Capital
  1. 32CAPEX, OPEX & Working Capital
  2. 33Capital spend buys the box
  3. 34Capital spend buys the box · continued
  4. 35Operating spend feeds the box
  5. 36Working capital is a timing problem
  6. 37Working capital is a timing problem · continued
  7. 38Where the scheme does not help
  8. 39Where the scheme does not help · continued
  9. 40Read the numbers in context
  10. 41Read the numbers in context
  11. 42Read the numbers in context
  12. 43Three column bill sort
  13. 44Avoid these mistakes
  14. 45Check your understanding
  15. 46Check your understanding
  16. 47Check your understanding
  17. 48Words used in this lesson
  18. 49Sources and field reference
Market Validation
  1. 50Market Validation
  2. 51From an assumption to a buyer
  3. 52From an assumption to a buyer · continued
  4. 53Grade and pack decide the price
  5. 54Grade and pack decide the price · continued
  6. 55Shelf life draws your selling radius
  7. 56Shelf life draws your selling radius · continued
  8. 57Channel, price and payment
  9. 58Channel, price and payment · continued
  10. 59Read the numbers in context
  11. 60Read the numbers in context
  12. 61Read the numbers in context
  13. 62Three weeks of buyer evidence
  14. 63Avoid these mistakes
  15. 64Check your understanding
  16. 65Check your understanding
  17. 66Check your understanding
  18. 67Words used in this lesson
  19. 68Sources and field reference
Break-Even, Cash Flow & Risk
  1. 69Break-Even, Cash Flow & Risk
  2. 70Break even in kilograms
  3. 71Break even in kilograms · continued
  4. 72Run the downside first
  5. 73Run the downside first · continued
  6. 74Cash flow month by month
  7. 75Cash flow month by month · continued
  8. 76A risk list you will actually use
  9. 77Read the numbers in context
  10. 78Read the numbers in context
  11. 79Read the numbers in context
  12. 80Build three cases on one sheet
  13. 81Avoid these mistakes
  14. 82Check your understanding
  15. 83Check your understanding
  16. 84Check your understanding
  17. 85Words used in this lesson
  18. 86Sources and field reference
Practise and review
  1. 87Mistakes to avoid
  2. 88Make three linked sheets
Sources and next steps
  1. 89Keep learning with the field guides

In the field

Compare the evidence

Keep four records rather than one profit number

Keep four records rather than one profit number
RecordWhat goes in itQuestion it answers
Investment registerAssets, installation, delivery, taxes and exclusionsWhat must be funded before operation?
Crop cost sheetInputs, labour, utilities, packing and allocated overheadWhat did this crop consume?
Sales ledgerAccepted grades, quantities, prices, returns and deductionsWhat revenue was earned?
Cash calendarActual and expected receipts, payments and loan instalmentsCan the farm pay its bills on time?
Costs, sales and cash09

English learning edition · Independent technical review pending. Keyboard: focus the reading page and use ← / →. Page turning does not mark practical competence.