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Developed by Bill Johnston



This farm models is provided to allow you to evaluate the economics of sandfish farming, using your own input

parameters.



The model covers pond-based systems and is based upon the cost-benefit analysis technique. Cost

conceptual framework for the economic evaluation of projects, in this case, sandfish aquaculture projects. This approa

differs from financial appraisal in that it considers all gains and losses. The basic premise of cost-

assist you to make a decision in regard to the allocation of resources. In particular, this model helps you to make deci

about whether or not to invest in sandfish aquaculture.



Existing farmers can also use the model. Once the data is entered into the model a farmer can use the computer vers

of his farm to determine the impact of different management decisions. For example, the farmer may wish to know ho

change in length of production will effect his bottom line (profit).



The model is easy to operate. It is simply a matter of entering data into the input cells of the model you have selected.

better to be as accurate as possible with data entry in order to get the best possible results. The model farm is split

sections that, amongst others, cover:



1. The physical description of the farm - pond descriptions and requirements.



2. Production scenario, including method of farming, growth rates, stocking density, survival rates and so forth.



3. Marketing of the product, including processing, packaging and freight: The marketing form provides 2 options for th

processing of your product. You can sell the sandfish fish chilled wet or dried.



4. Labour requirements for the farm operation: In the model categories are provided for casual labour, permanent labo

and farm management. A labour component for the owner/manager of the business is provided and should be filled o

include the value of thier input or drawings from the business.



5. Additional operating expenses that includes fuel, oil, repairs, maintenance and insurances: This data entry form cov

the remainder of the operating expenses for the farm and should be entered as an annual cost for the farm.

the remainder of the operating expenses for the farm and should be entered as an annual cost for the farm.



6. Revenues: The price you expect for your sandfish given the grade.



7. The capital expenditure section provides for the summary of the capital required to establish the farm and allows yo

allocate future revenues to the replacement of capital items: This data entry form requires a little time to complete, but

important if you want an accurate reflection of your farm. Enter all data as accurately possible and remember that the

maximum life for any item on the farm can not exceed 20 years as it represents the full life of the project. The salvage

value can exceed 100% in cases such as the appreciation of land.



Once all the data is entered into the model you can view the summary statistics for the farm. All the statistics used are

explained in the model itself. Basically, the farm is run over a 20-year period. The output includes the expected annua

returns, when the farm is paid off and the interest rate at which you can borrow funds to invest in the project. The sum

statistics will also provide a break down of costs on a per kilogram basis. All the sheets contained in the model are lab

for easy reference and there are buttons in the menu for easy movement between sections.



Cell Views



Data Entry Cell - yellow



Formula Cell - red (protected)

dfish farming, using your own input





analysis technique. Cost-benefit analysis is a

sandfish aquaculture projects. This approach

basic premise of cost-benefit analysis is to

ticular, this model helps you to make decisions





model a farmer can use the computer version

example, the farmer may wish to know how a





nput cells of the model you have selected. It is

possible results. The model farm is split









density, survival rates and so forth.



e marketing form provides 2 options for the





provided for casual labour, permanent labour

usiness is provided and should be filled out to





e and insurances: This data entry form covers

d as an annual cost for the farm.

d as an annual cost for the farm.







equired to establish the farm and allows you to

form requires a little time to complete, but is

ccurately possible and remember that the

ents the full life of the project. The salvage





tics for the farm. All the statistics used are

d. The output includes the expected annual

ow funds to invest in the project. The summary

the sheets contained in the model are labelled

Key Parameters

Is a nursery phase to be included in this production system?

Number of ponds

Size of ponds

Size of juveniles purchased from the hatchery

Length of production

Expected survival of sandfish over production cycle

Target density of sandfish at harvest

Are the sandfish sold wet? no





Prices

Grade A

Grade B

Grade C

yes 1 yes

no

0

0.0 hectare(s)

0.0 grams

0 months

0.00%

0.0 per square metre

no yes

no

Wet Dried

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

Pond Description and Output



Pond Dimensions and Capacity

Total number of ponds (including nursery if applicable) 0

Pond length / width 0.0

Pond surface area 0.00

Productive area per pond 0%

Productive area per pond 0.00

Total ponded area of farm 0



Pond Usage

Number of ponds for nursery use 1

Number of ponds for dedicated production -1



Pond Outputs - Production

Target density of sandfish at harvest 0.00

Number of sandfish per pond 0

Number of sandfish produced each season 0

metres

hectares





hectares

square metres









per square metre





(final harvest numbers)

Juvenile Purchase and Nursery Phase



Juvenile Requirements and Purchase

Size of purchased juveniles

Number of juveniles required - no nursery phase

Number of juveniles required - nursery phase included

Initial stocking density of sandfish

Number of sandfish stocked per pond

Cost per juvenile

Juvenile cost per cycle



Nursery Targets

Expected susrvial rate of sandfish during nursery phase

Number of sandfish required from hatchery

Length of nursery phase



Nursery Capacity

Length of hapas

Width of hapas

Surface area of hapas

Number of hapas required for nursery



Nursery Stocking Densities

Size of nursery pond

Initial stocking density of sandfish

Number of juveniles per hapas

Total hapas surface area

Average weight of juvenile moving from nursery into production ponds

0.00 grams

0

0

0.00 per square metre

0 Dependent of whether you include a nursery phase the

purchase size of juveniles will vary - consider the

$0.00 per pc

appropriate size and associated price of juveniles

$0 purchased from the hatchery.









0.00%

0

0.0 months







0.00 metres

0.00 metres

0.00 square metres

0







0 square metres

0

0

0 square metres

o production ponds 0 grams

nclude a nursery phase the

consider the

ated price of juveniles

Production Parameters



Psuedo Growth Curve (following hatchery or nursery phase - adjust growth rates as req



% of Cycle

Phase 1 15.00%

Phase 2 45.00%

Phase 3 25.00%

Phase 4 10.00%

Phase 5 5.00%

Average weight gain per day



Growth Parameters



Length of production 0

Pond dry-out following harvest 0.0

Mean weight of stocked juvenile sandfish 0.00

Average growth rate over production period 0.00

Expected weight gain over production cycle 0.00

Average weight of sandfish 0.00

Expected survival of sandfish over prodiction cycle 0.00%



Pond Production



Total farm production 0

Production of sandfish per pond 0

se - adjust growth rates as required)

Cumulative

Grams per Day Days Weight Gain (g)

0.00 0 0 0

0

0.00 0 0 0

0

1

0.00 0 0 0

1

0.00 0 0

1

0.00 0 0

0.00 grams 1









Days / Grams

1



1



months 0



month(s) 0



grams 0



grams per day 0



grams 0



grams









kilograms 0 sandfish harvested

kilograms

0

0 Days Related to Weight Gain

0

0

0









Days of Growth Cumulative Weight Gain

Production Summary



Number Kg

Year 1 0 0

Year 2 0 0

Year 3 0 0 1

Year 4 0 0

1

Year 5 0 0

Year 6 0 0 1

Year 7 0 0 1

Year 8 0 0

1

Year 9 0 0

Year 10 0 0 1

Year 11 0 0

0

Year 12 0 0

Year 13 0 0 0

Year 14 0 0 0

Year 15 0 0

0

Year 16 0 0

Year 17 0 0 0

Year 1



Year 2



Year 3



Year 4



Year 5



Year 6

Year 18 0 0

Year 19 0 0

Year 20 0 0

Year 20

Year 19

Year 18

Year 17

Year 16

Year 15

Year 14

Year 13

Number of Sea Cucumber





Year 12

Year 11

Year 10

Year 9

Year 8

Year 7

Processing & Packing yes

no



Are the sandfish sold wet? no

Quantity of sandfish produced on farm per cycle 0



Processing - Wet Sandfish



Average number of wet sandfish per kilogram 0.00



Grading - Wet Wet Sandfish per Kilogram

Lower Range

Grade A 1.00

Grade B 2.10

Grade C 4.10



Packaging

Weight of sandfish per package 0.00

Cost per package $0.00

Number of packages required 0

Total cost of packing $0



Freight

Cost per kilogram to freight to market $0.00

Total freight cost $0



Total Cost for Processing Wet Sandfish $0



Processing - Dried Sandfish (Trepang)



Average number of dried sandfish per kilogram 0.00



Drying Process

Drying weight loss 0.00%

Final weight of sandfish after drying 0.00

Average weight per sandfish after drying 0.00



Drying Labour

Labour hours required per wet tonne dried Gutting

Salting

Boiling

Washing

Drying

Total labour hours required

Drying labour cost

Addition costs per wet tonne dried Salt

Gas

Fuel for cooking



Grading - Dried Sandfish Dried Sandfish per Kilogram

Lower Range

Grade A 10.00

Grade B 16.00

Grade C 21.00



Packaging

Weight of sandfish per package 0.00

Cost per package $0.00

Number of packages required 0

Total cost of packing $0



Freight

Cost per kilogram to freight to market $0.00

Total freight cost $0



Total Cost for Processing Dried Sandfish $0

If the sandfish are sold wet directly to wholesaler or a processor then the drying

2 costs are removed from claculations.

kilograms









Wet Sandfish per Kilogram

Upper Range Crop Grade

2.00 0

4.00 0

- 0







kilograms









per kilogram









kilograms

grams







0.00 hours

0.00 hours Consider the number of hours required to process the wet

sandfish into a dried product. In particular, the level of

0.00 hours sandfish into a dried product. In particular, the level of

processing i.e. gutting, boiling, curing (salt) and drying.

0.00 hours

0.00 hours

0.0 hours

$0.00 per hour

$0.00

$0.00

$0.00



Dried Sandfish per Kilogram

Upper Range Crop Grade

15.00 0 kg

20.00 0 kg

- 0 kg







kilograms









per kilogram

rs required to process the wet

uct. In particular, the level of

uct. In particular, the level of

ing, curing (salt) and drying.

Revenue



Wet Product



per kilogram Quantity (kg)

Grade A $0.00 0

Grade B $0.00 0

Grade C $0.00 0

Total revenue per farm cycle



Dried Product

per kilogram Quantity (kg)

Grade A $0.00 0.00

Grade B $0.00 0.00

Grade C $0.00 0.00

Total revenue per farm cycle





Revenue



VND 1



VND 1



VND 1



VND 1



VND 1



VND 1



VND 0



VND 0



VND 0



VND 0

$0 $0

VND 0

Grade A Grade B

Revenue

$0

$0

$0

$0







Revenue

$0

$0

$0

$0





Revenue









$0



Grade B Grade C

Labour Requirements



Casual farm labour (excludes processing)

Number of employees 0



Average hours worked per staff member 0



Wage rate per hour $0.00



Annual expense $0



Permanent staff (skilled)

Number of employees 0



Weekly salary $0.00



Annual expense $0



Permanent staff (labourer)

Number of employees 0



Weekly salary $0



Annual expense $0



Farm manager

Weekly salary $0

Annual salary $0

Additional Operating Expenses





Fuel and oil $0 Water supply or pumping licen

Repairs and maintenance $0 Aquaculture licences and perm

Electricity $0 Salt (drying or medicinal)

Accounting and legal $0 Chemicals (cleaning)

Administrative expenses $0 Chemicals (medicinal)

Phone (domestic and mobile) $0 Miscellaneous items

Travel (related to business) $0

Vehicle registrations $0

Vehicle insurance $0

Other insurances $0

Water supply or pumping licences $0

Aquaculture licences and permits $0

Salt (drying or medicinal) $0

Chemicals (cleaning) $0

Chemicals (medicinal) $0

Miscellaneous items

$0

$0

$0

$0

Capital Cost of Farm



Project Length (Years) 20



Capital Item No. of items

Land and Buildings

Land -

Sheds 0

Other 0

Electricity connection -

Vehicles and Machinery

Motorbikes 0

Other 0

Other 0

Nursery

Nursery hapas 0

Hapas stakes (2 per hapas with support rope) 0

Other 0

Ponds

Growout pond construction (per pond) 0

Pond piping and infrastructure (per pond) 0

Aerators 0

Other 0

Other 0

Other Infrastructure and Equipment

Generator 0

Pumps 0

Water monitoring equipment (and other testing) 1

Harvesting equipment 1

Scales 0

Processing/drying equipment -

Workshop tools and equipment 1

Other 0

Other 0

Total capital outlay



Year of purchase - When did you buy the item? The majority of capital items are bou

which denoted the start up of the project.



Life - How long will the item last once you buy it? Remember that the maximum life is



Salvage Value - How long will the item last you once you purchase it?

Cost of items ($) Total cost ($) Year of purchase Life (years)



$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0



$0 $0 0 0

$0 $0 0 0

$0 $0 0 0



$0 $0 0 0

$0 $0 0 0

$0 $0 0 0



$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0



$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0 $0 0 0

$0



tem? The majority of capital items are bought in Year 0





uy it? Remember that the maximum life is 20 years.



you once you purchase it?

Salvage value (%)



0%

0%

0%

0%



0%

0%

0%



0%

0%

0%



0%

0%

0%

0%

0%



0%

0%

0%

0%

0%

0%

0%

0%

0%

Summary Statistics





Output summary



Annual production (kg)

Annual gross revenue

Annual production cost

Production cost per kilogram

Revenue per kilogram



Cost structure summary



Juveniles

Labour

Process/Pack

Electricity

Fuel, Oil, Reapir & Maintenance

Operating

Capital



Scenarios



Current

Annual production (kg) 0

Annual gross revenue $0

Annual production cost $0

Production cost per kilogram $0.00

Revenue per kilogram $0.00

Net present value $0

Annual return $0

Internal rate of return #NUM!

Benefit - cost ratio 0.00

Economic indicators



0

$0

$0

$0.00

$0.00







Annual cost Cost per kilogram

$0 $0.00

$0 $0.00

$0 $0.00

$0 $0.00

$0 $0.00

$0 $0.00

$0 $0.00









Scenario 1 Scenario 2 Scenario 3

omic indicators



Net present value $0

Annual return $0

Internal rate of return #NUM!

Benefit - cost ratio 0.00

The Net Present Value (NPV) is the difference between the present value of cash inflows and

the present value of cash outflows over the life of the project. If the NPV is positive the project is

likely to be profitable. When the NPV is converted to a yearly figure it becomes annualised. In

this report the annualised return is called the Equivalent Annual Return (EAR). It is a measure

of equivalent annual returns generated over the life of the project expressed in today’s dollars.



Internal Rate of Return (IRR)

The discount rate at which the project has a NPV of zero is called the internal rate of return. The

IRR represents the maximum rate of interest that could be paid on all capital invested in the

project. If all funds were borrowed, and interest charged at the IRR, the borrower would break

even, that is, recover the capital invested in the project.



Benefit – Cost Ratio

The benefit – cost ratio is simply a measure of the total flow of benefits over the life of the project

as compared to the flow of costs. If the ratio is greater than one the project is deemed acceptable.

In other words, the ratio describes the return per dollar invested; e.g. if the b-c ratio is 1.6 then we

can say that for every $1.00 invested in the project or enterprise we get a return of $1.60.









Scenario 4

Costs per Kilogram



Capital $0.00





Operating $0.00





F.O.R.M. $0.00





Electricity $0.00





Process/Pack $0.00





Labour $0.00



$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00



Cost per kilogram





Discounted Cumulative Cashflow

$1



$1



$1



$1



$1



$1



$0



$0



$0



$0



$0

0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Years

Risk Analysis





Production Kilograms Probability

Minimum 0 0.00

Poor 0 0.05

Average 0 0.20

Good 0 0.80

Maximum 0 1.00



Price Price ($/kg) Probability

Minimum $0.00 0.00

Poor $0.00 0.10

Average $0.00 0.40

Good $0.00 0.70

Maximum $0.00 1.00



Results of Risk Analysis

(Press F9 to re-calculate)



Lowest return $0 0

Highest Return $0 VND 0

Average Return $0 VND 0

VND 0

Cumulative Probability Distribution

1.00 VND 0

0.90



0.80

Cumulative Probability









0.70



0.60



0.50



0.40



0.30



0.20



0.10



0.00

$0 $0 $0 $0 $0

Annual Return

5% chance of getting between 0 and 0 kg

15% chance of getting between 0 and 0 kg

60% chance of getting between 0 and 0 kg

20% chance of getting between 0 and 0 kg









10% chance of getting between $0.00 and $0.00 per kg

30% chance of getting between $0.00 and $0.00 per kg

30% chance of getting between $0.00 and $0.00 per kg

30% chance of getting between $0.00 and $0.00 per kg









Cumulative Probability Distribution









$1 $1 $1 $1 $1 $1

Annual Return

Risk Analysis



Risk and uncertainty are features of most business and government activities and needs to be

understood to ensure rational investment decisions. The process involves:



1. Defining your model – modelling business operations;

2. Define our uncertain variables – price and yield;

3. Assign probability distributions for each of our uncertain variables – allocating probabilities to our

categories of minimum, poor, average, good and maximum;

4. Run the simulation and analyse the results – for our risk analysis we have displayed the results using

a cumulative probability distribution.



The best way to demonstrate how we input information for the risk analysis and interpret the results is

with an example. Consider the 'saucy sandfish' farm: we need to first specify the likelihood of various risk

factors affecting production (or yield).



Identified Risks

Zero to Poor Cyclone, severe disease and flood 1 in 10 years 0.1 (or 10%)

Poor to Average Theft, some disease, lack of stock supplies 2 in 10 years 0.2 (or 20%)

Average to Good Good conditions, minimal disease, good feed 4 in 10 years 0.4 (or 40%)

Good to Maximum Excellent growing conditions, no disease 3 in 10 years 0.3 (or 30%)



In the actual table under production these estimates will be entered cumulatively. That is, the first after

the minimum will be 0.1, followed by 0.3 (0.1 + 0.2), followed by 0.7 (0.1 + 0.2 + 0.4) and so on .The user

then enters the expected production (stems). We do not need to enter the minimum or the maximum

probabilities, nor their associated production.



The same process is followed for the price risk, except that the minimum and maximum prices have not

been set for you (they are in yellow). The minimum price may not be zero; it may be a subsidised price

set by the government or an historical market low. Once all the data are entered we can run the

simulation. Once the simulation has run its course we will have produced a set of results that is

graphically shown as a cumulative probability distribution. This graph (left) shows the entire range of

outcomes possible, given our inputs, for the enterprise.



The annual return is represented along the x-axis and the probabilities on the y-axis. Where the

cumulative probability curve crosses the $0 return point can be interpreted as meaning that an X% exists

chance of making an annual return of less than $0 (making a loss for the year). Alternatively, a line

drawn vertically from any point on the horizontal axis can a chance of earning less than relative

probability expressed as a %. For instance we draw a line from say $100,000 up to the curve

to 0.3, that means there is a 30% chance of making less than $100,000 or 3 in 10 years.

vities and needs to be









ocating probabilities to our



ave displayed the results using





sis and interpret the results is

ecify the likelihood of various risk







1 in 10 years 0.1 (or 10%)

2 in 10 years 0.2 (or 20%)

4 in 10 years 0.4 (or 40%)

3 in 10 years 0.3 (or 30%)



ulatively. That is, the first after

+ 0.2 + 0.4) and so on .The user

e minimum or the maximum





and maximum prices have not

o; it may be a subsidised price

entered we can run the

d a set of results that is

t) shows the entire range of





axis. Where the

ed as meaning that an X% exists

year). Alternatively, a line

rning less than relative

0,000 up to the curve - it equates



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