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Cost Accounting:  Comparison Crop Report

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The Comparison Crop Report is printed for a single cost center.  It shows the income and expenses for two different crop years, and the percentage difference between each year.  The report can also perform a comparison of actual expenses to budgeted amounts instead of comparing two different years.

The report will compare both the year-to-date totals and a period of time (you specify the starting and ending dates of this period).  In addition, the per acre year-to-date totals are compared, so if the planted acreage changes from year to year, you still have a basis for comparing different crop years.

The following report shows a comparison of two different crop years.  It also shows how Job Codes are used to group expenses in more detail.  In this example, the first expense category, Labor, is the general ledger account description and printed as a heading.  Different types of labor are listed underneath Labor.  (These are indented to indicate that they are sub-categories of Labor.)  For each of the other general ledger expenses, there are similar detail categories.

 

 

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Last modified: October 04, 2007