This annex will discuss, and exemplify, the data formats proposed for the computer based system of economic analysis of fish culture activities. It concerns those formats needed for the first stage of development (see section 5.1).
The author is of the opinion that the information contained in the formats described in this annex should be sufficient for the economic analysis proposed for the first stage of system development. Naturally, however, this information would be handled by the computer making use of a much larger number of matrixes than given here. Possibly a greater number might make computer usage more efficient. If so, this will become apparent as programming work progresses.
The five types of standard data formats are listed and exemplified in this annex: Basic Formats for Economic Data (BFEDF) Farm related; Basic Formats for Economic Data NATIONAL (BFEDN); Standard Formats for Economic Information for the culture bit (SFEI-I) and Standard Formats for Economic Information for the accounting bit (SFEI-II).
The data on culture units must be identifiable. Therefore, the data formats holding this information must be identifiable. The identification of format types should not prove a difficulty. A simple alpha-numerical code of the type used in this text can be used.
It seems logical to identify the data content of formats by providing information on one or more of the following six identifiers:
culture bit;
enterprise bit;
farm bit;
accounting bit;
period; and
region.
The farm related data which is physical in nature will be identified by the farm bit in all cases. This is so because output will be presented, always, for ‘farm-bits’ (even if the farm bit in question is not more than a culture bit). The farm related economic data will be identified at least by the farm bit and the period. Economic data which is not farm related will be identified by the region and the period. In practice, each standard format will be identified by one or more of the above six ‘identifiers’.
There are 21 formats. They are listed in Appendix I-1. However, in reality there are only 7 different formats. That is why examples of only formats 1, 2, 3, 4, 13, 14 and 19 appear in Appendix I-1. Formats 5, 6, 7, 8, 9, 10, 11, 12, 15, 16, 17, 18, 20 and 21 are identical in format to one of those exemplified, the difference appearing only in the title.
Formats 5, 6, 7 and 8 are identical to the first four but relate to the enterprise bit instead of to the farm bit. Similarly, formats 9, 10, 11 and 12 are identical to the first four but relate to the ‘culture bit’ instead of to the farm bit.
Formats 13, 15, 16 and 17 are identical, the only difference being in the titles.
Formats 14 and 18 are identical, the only difference being in the titles.
Formats 19, 20 and 21 are identical, the only difference being in the titles.
There are 10 formats (BFEDF). They are listed in Appendix I:2.
These are six basic formats. They are identical in layout to formats BFEDF/5 to BFEDF/10. They appear in two sub-sets: BFEDN-I and BFEDN-II. The first sub-set will contain information on normal, market prices for the area concerned. The second set will contain policy makers' estimates of appropriate ‘shadow prices’.
There are 22 formats, as listed in Appendix 1:3, comprised of two sets of 11 formats. One set refers to the ‘culture bit’; the other to the ‘accounting bit’.
In each set, formats 3, 4 and 9 are basically the same; similarly formats 5, 6, 7 and 8 differ only with respect to headings.
Thus, Appendix I:3 includes examples only of formats I/1, I/2, I/3, I/5, I/10 and I/11.
In chapter 5, the content of the first stage of computer programming has been proposed. It would seem advisable to:
programme all Basic Formats for Physical Data;
programme all farm-related Basic Formats for Economic Data;
programme all standard formats for economic information related to the culture unit.
It would be possible to do with less than this.
In BFPD it is not necessary to programme the last formal type, that is the one represented in formats 19, 20 and 21.
It is strictly essential to programme only BFED 4, 5, 6, 7 and 10, although it would be better to prepare all the standard BFED. If not, the algorithms (B) must be remade once the the other formats have been programmed.
With regard to SFEI, it might be possible to do without formats 2 and 11.
List of formats
BFPD-1 | Farm bit objective |
BFPD-2 | Farm bit strategy |
BFPD-3 | Farm unit assets |
BFPD-4 | Farm unit staff |
BFPD-5 | Enterprise bit objective |
BFPD-6 | Enterprise bit strategy |
BFPD-7 | Enterprise unit assets |
BFPD-8 | Enterprise unit staff |
BFPD-9 | Culture bit objective |
BFPD-10 | Culture bit strategy |
BFPD-11 | Culture unit assets |
BFPD-12 | Culture unit staff |
BFPD-13 | Preparation of culture unit |
BFPD-14 | Acquisition and identity of stocking material |
BFPD-15 | Introduction of stocking material in culture unit |
BFPD-16 | Activities for growth maintenance of stocking material |
BFPD-17 | Harvesting of culture units |
BFPD-18 | Identity of fish harvested |
BFPD-19 | Culture bit: change in assets (which it controls) |
BFPD-20 | Enterprise bit: change in assets (which it controls) |
BFPD-21 | Farm bit: change in assets (which it controls) |
BFPD 1 - Farm (bit) Objective
1. Identification
2. Listing of objectives
Species | Date of harvest | Year class of fish | Average weight per fish (g) | Average length per fish (cm) | Number of fish | Total weight of fish at harvest |
BFPD 2 - Farm (bit) strategy
1. Identification
2. Farm (bit) strategy
Enterprise bits
Identification of enterprise bits | Starting date | Finishing date |
BFPD 3 - Farm Unit Assets
1. Identification
2. List of farm unit assets
Vertical | Horizontal | |
Facilities | Unit of measurement | |
- | ||
- | No. of units | |
- | ||
Equipment | Age at purchase/acquisition | |
- | ||
- | Date of purchase | |
- | ||
Material | Estimated duration of useful life | |
- | ||
- | Percent of farm period (time) available to farm unit (%) | |
- | ||
Finished goods | ||
- | ||
- | ||
- | ||
Semi-finished goods | ||
- | ||
- | ||
- | ||
Customers credit | ||
- | ||
- | ||
- | ||
Banks | ||
- | ||
- | ||
- | ||
Cash | ||
Other |
BFPD 4 - Farm unit Staff
1. Identification
2. Farm unit staff
Horizontal | Vertical |
Professional categories | Staff |
Number at start of period | |
Number added during period | |
Number deducted during period | |
Number at end of course | |
Exclusively for use in farm unit during active farm period | |
Percent of farm period time available to farm unit |
BFPD 5 - Enterprise bit objective
1. Identification
2. Listing of enterprise bit objective
Species | Date of harvest | Year class of fish | Average weight per fish (g) | Average length per fish (cm) | Number of fish | Total weight of fish at harvest |
BFPD 6 - Enterprise bit strategy
1. Identification
2. Enterprise bit strategy
Culture units
Identification of culture units | Starting date | Finishing date |
BFPD 9 - Objective of culture bit
1. Identification
2. Listing of objective of culture bit
Species | Date of harvest | Year class of fish | Average weight per fish (g) | Average length per fish (cm) | Number of fish | Total weight of fish at harvest |
BFPD 13 - Preparation of culture unit
1. Identification
2. Inputs
Vertical | Horizontal |
Manpower (per category) | Unit of measurement (of input) |
- skilled | |
- unskilled | Unit through which to measure use of input |
- technical | |
- management | |
- etc. | Quantity of input used during preparation of culture unit |
Equipment use | |
- vehicles | |
- pumps | Owned or rented equipment (yes/no) |
- etc. | |
Services produced from own assets or purchase of services (yes/no) | |
Services | |
- | |
- | |
- | |
Recurrent material | |
- | |
Other | |
Total |
BPFD 14 - Acquisition and identity of stocking material
1. Identification
2. Use of inputs
Vertical | Horizontal |
Manpower | Unit of measurement (of input) |
- | |
- | Unit through which to measure use of input |
Equipment use | Quantity of inputs used during aquisition of culture material |
- | |
- | |
Owned or rented equipment (yes/no) | |
Services | |
- | Services produced from own assets or purchase of services (yes/no) |
- | |
Recurrent material | |
- | |
- | |
Other | |
Total |
3. Identity of stocking
Vertical | Horizontal |
Identification (name & species) | Unit of measurement in stocking material Origin of species (place) |
Age of species (days) | |
Average weight of (unit) stocking material (grams) | |
Quantity of stocking material stocked per unit of culture unit | |
Total kg of stocking material introduced into culture media |
BFPD 15 - Introduction of stocking material in culture unit
1. Identification
2. Use of inputs
Vertical | Horizontal |
Manpower | Unit of measurement of input |
- | |
- | Unit through which to measure use of inputs |
Equipment | Quantity of inputs used during introduction of starting material into culture unit |
- | |
- | |
Services | Owned or rented equipment (yes/no) |
- | |
- | Services produced from own assets or purchase of services (yes/no) |
Recurrent material | |
- | |
- | |
Other | |
Total |
BFPD 19 - Culture bit: change in assets (which it controls)1
1. Identification
2. Identification of assets and change
Vertical | Horizontal |
Facilities | Unit of measurement |
- | |
- | No. of units at start of culture period |
- | |
Addition during period | |
Equipment | |
- | Substractions during period |
- | |
No. of units at the end of the culture period | |
Recurrent material | |
Finished goods | |
Semi-finished goods | |
Customers credit | |
Banks accounts | |
Cash | |
Other |
1 Which it does (axiomatically) for all assets that are used during the culture period
List of formats
BFEDF/1 | Farm Unit Liabilities |
BFEDF/2 | Loans taken by farm unit |
BFEDF/3 | Suppliers credit to farm unit |
BFEDF/4 | Unit prices for recurrent inputs and services, market rates (farm specific) |
BFEDF/5 | Unit prices for facilities and equipment, market rates (farm specific) |
BFEDF/6 | Salaries and wages paid by farm bit |
BFEDF/7 | Depreciation rates used by farm bit |
BFEDF/8 | Interest rates paid by farm bit on loans taken by it |
BFEDF/9 | Tax rates applied to farm income/property for the purpose of tax payments |
BFEDF/10 | Unit prices for culture products (at ponds side) |
BFEDF - 1 Farm Unit Liabilities
1. Identification
2. Statement of total funds (plus own capital) available to farm unit
Vertical | Horizontal |
own capital | monetary units |
- | |
Total at start farm period | |
- | |
Additions during farm period | |
total liabilities | |
Deductions during farm period | |
i total bank loans | |
Total at end of farm period | |
- | |
- | |
- | |
- | |
ii total suppliers' credit | |
- | |
- | |
- | |
iii other | |
Total farm unit liabilities |
BFEDF - 2 Loans taken by farm unit
Identification
Particulars of loan
Vertical
Code no:
Lender:
Date loan effective:
Currency unit:
Amount of loan:
Date of last scheduled repayment:
Duration of loan:
Interest rate charged (%):
Period over which interest rate accumulated: (normally year)
First day interest rate charged:
List of dates and amounts to be repaid:
BFEDF - 4 Unit prices for recurrent inputs and services, market rates (farm specific)
1. Identification
2. Listing of prices
Vertical | Horizontal |
Recurrent inputs | Unit of measurement of recurrent input/servicing |
- feed type 1 | Period 1 |
- feed type 2 | |
- feed type n | price/unit of measurement |
- fertilizer | |
- water | Period 2 |
- etc. | |
price/unit of measurement | |
Services | Period N |
- electricity | price/unit of measurement |
- rented machinery | |
- etc. |
BFEDF - 5 Unit prices for facilities and equipment, market rates (farm specific)
1. Identification
2. Listing of prices
Vertical | Horizontal |
Facilities (fixed) | Unit of measurement of facility |
- ponds | Price paid for the facility/piece of equipment |
- buildings | |
- roads | Present sales price (second-hand) |
- pump houses | |
- silos | |
- etc. | |
Equipment (semi-fixed) | |
- pumps | |
- boats | |
- vehicles | |
- etc. |
BFEDF - 6 Salaries and wages paid by farm bit
1. Identification
2. Statement of wages and associated payments (conditions) at farm level
Vertical | Horizontal |
Category of staff | Period of pay |
- management | Payment to employee/period of pay |
- technical | |
- foremen | Amount paid by employer to government/other per period of pay |
- etc. | - tax |
- social security | |
- pension | |
- other | |
Payment to employee/period of overtime | |
Amount paid by employer to government/other per period of overtime pay | |
- tax | |
- social security | |
- pension | |
- other |
BFEDF - 7 Depreciation rates used by farm bit
1. Identification
2. Identification of rates
Vertical | Horizontal |
Facilities (fixed) | Period one: |
Value to which the depreciation rate is applied | |
- ponds | |
- buildings | |
Period over which depreciation applied | |
- roads | |
- pump houses | Rate (% of value) of depreciation |
- silos | |
- etc. | Period two: |
- | |
- | |
- | |
Period N: | |
- | |
- | |
- |
BFEDF - 8 Interest rates paid by farm bit on loans taken by it
1. Identification
2. Statement of interest rates
Vertical | Horizontal |
Long-term | Period over which interest is accumulated |
- by bank | |
- other lending institution | Interest as % of principal on which interest is calculated |
Short-term | |
- by bank | |
- other lending institution | |
Other | |
- | |
- | |
- |
BFEDF - 9 Tax rates applied to farm income/property for the purpose of tax payments
1. Identification
2. Description of tax base and identification of tax rates
Vertical | Horizontal |
Tax base | Type of tax |
Unit of measurement of tax base | |
Amount to be paid per unit of tax base | |
Standard length of period between payments |
BFEDF - 10 Unit prices for cultured products
1. Identification
2. List of prices at farm level
Vertical | Horizontal |
cultured produce by category | Unit of measurement of culture produce |
Average weight per individual of cultured produce | |
fish | |
- | Unit of measurement of sale |
- | |
- | Period 1 |
- unit of money/unit of sale | |
ducks | Period 2 |
- | - unit of money/unit of sale |
- | Period N |
- | - unit of money/per unit of sale |
etc. |
List of formats
SFEI-I/1 | Assets by culture unit |
SFEI-I/2 | Liabilities by culture unit |
SFEI-I/3 | Costs of possession of culture unit |
SFEI-I/4 | Costs of maintenance (marginal) of culture bit |
SFEI-I/5 | Costs of initiating culture period, by culture bit |
SFEI-I/6 | Costs of growth/maintenance of culture material during culture period, by culture bit (marginal costs) |
SFEI-I/7 | Costs of termination of culture period, by culture bit (marginal costs) |
SFEI-I/8 | Costs of use of culture unit during culture period (summary of costs in forms I/5, I/6 and I/7) |
SFEI-I/9 | Total costs by culture bit (summary of costs in forms I/3, I/4 and I/8) |
SFEI-I/10 | Income by culture bit; sale (barter or consumption) of cultured produce |
SFEI-I/11 | Income by sale of assets, by culture bit |
SFEI-II/1 | Assets by accounting unit |
SFEI-II/2 | Liabilities by accounting unit |
SFEI-II/3 | Costs of possession of accounting unit |
SFEI-II/4 | Costs of maintenance (marginal) by accounting bit |
SFEI-II/5 | Costs of initiating culture period, by accounting bit |
SFEI-II/6 | Costs of growth/maintenance of culture material during culture period, by accounting bit (marginal costs) |
SFEI-II/7 | Costs of termination of culture period, by accounting bit (marginal costs) |
SFEI-II/8 | Costs of use of culture unit during culture period (summary of costs in forms I/5, I/6 and I/7) |
SFEI-II/9 | Total costs by accounting bit (summary of costs in forms I/3, I/4 and I/8) |
SFEI-II/10 | Income by accounting bit; sale (barter or consumption) of cultured produce |
SFEI-II/11 | Income by sale of assets, by accounting bit |
SFEI-I/1 Assets by culture unit
1. Identification
2. Assets by culture unit
Vertical | Horizontal |
Monetary unit | |
Facilities | Amount outstanding at beginning of culture period |
- | |
- | |
- | Amount added during period |
Equipment | Amount substracted during period |
- | |
- | - depreciation |
- | - other |
Material | Amount outstanding end of period |
- | |
- | |
- | |
Finished goods | |
- | |
- | |
- | |
Semi-finished goods | |
- | |
- | |
Customer credit | |
Bank | |
Cash | |
Other | |
Total |
SFEI-I/2- Liabilities by culture unit
1. Identification
2. List of liabilities
Vertical | Horizontal |
Monetary unit | |
Long-term | Amount outstanding at beginning of period |
- bank | |
- other | |
Amount added during period | |
Short-term | |
- bank | Amount substracted during period |
- other | |
- depreciation | |
Suppliers credit | - other |
Own capital | Amount outstanding end of period |
Total |
SFEI-I/3- Costs of possession of culture unit
1. Identification
2. List of costs
Vertical | Horizontal |
Facilities (fixed) | Monetary unit |
Equipment (semi-fixed) | Unit of measurement of inputs |
Staff | Quantity of physical units of inputs |
- management | |
- labour | Monetary unit (cost) per unit of measurement of input |
Financial | |
- interest | Total (marginal) cost during culture period |
- other | |
Material | |
Services | |
Other | |
Total |
SFEI-I/5 - Costs of initiating culture period by culture bit
1. Identification
2. List of costs
Vertical | Horizontal |
Material | Monetary unit |
- | |
- | Unit of measurement of inputs |
- | |
- | Quantity of physical units |
Services | Monetary unit (cost) per unit of measurement of input |
- | |
- | |
- | Total (marginal) cost during culture period |
Staff/labour | |
- | |
- | |
- | |
Other |
SFEI-I/10 - Income by culture bit; sale (barter or consumption) of cultured produced
1. Identification
2. Sale of cultured produce
Vertical | Horizontal |
Species | Average weight of harvested individuals |
- | |
- | Unit of measurement of sales |
- | |
Price per unit of measurement of sales | |
Total number of units sold | |
Total value of sales |
STANDARD FORMATS FOR ECONOMIC CALCULATIONS
SFEC 11 - Income by sale of assets
1. Identification
2. List of sources of incomes
Vertical | Horizontal |
Facilities | Unit of measurement |
Equipment | No. of units sold |
Materials | Price per unit of measurement |
Other | Total value of assets sold |
Total |