Horse Boarding Stable Budget

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Horse Boarding Stable Budget

• Full Service 1 Horse 12 Month Boarding

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Adapted from the 1999 OSU Horse Boarding
Enterprise Budget

• Authors
• Budgets Developed and Reviewed by
• State Extension Personnel District Farm
  Management Specialists
• Marvin Batte Donald Breece Southwest
• Bernard Erven Robert Fleming Northwest
• Warren Lee David Mangione South
• Allan Lines David Miller East
• Robert Moore Jim Polson Northeast
• Brian Roe
• Responsible for coordination, development and
  publication
• Production Data Developed in Consultation with
• Dr. Robert Kline Extension Horse Specialist
• Dr. Shea Porr Equine Extension Associate

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Receipts

• ITEM QUANTITY/UNIT PRICE PER UNIT AMOUNT
• RECEIPTS
• Boarding Fees 400/month 4,800
• Training Fees 300/month 3,600
• Lesson Fees 0/month 0
• Hauling Fees 0 miles 1 mile 0
• TOTAL REVENUE 8,400

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Variable Cost Fixed Cost
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Variable Cost Feed Costs

• ITEM QUANTITY/UNIT PRICE PER UNIT AMOUNT
• FEED COSTS
• Hay 16.5 lb./day 120 ton 360
• Mixed Feed 5.5 lb./day .20/lb. 396
• Salt Mineral 0.2 lb./day .15/lb. 11
• TOTAL FEED COSTS 521

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Variable Costs Other Costs

• ITEM QUANTITY/UNIT PRICE PER UNIT AMOUNT
• OTHER COSTS
• Bedding (Straw) 0.75 bale/day 4.00/bale 1080
• Hired Labor 0.5 hr/day 10.00/hr. 1825
• Utilities 100
• Supplies Misc. 100
• Repairs 150
• Hauling Exp. 0 miles .50/mile 0
• Fuel, Oil, Repairs for
• Tractor/Manure Spreader 20

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• Total Variable Costs 4147.00

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Fixed Costs

• ITEM QUANTITY/UNIT PRICE PER UNIT AMOUNT
• FIXED COSTS
• Labor Charge 1.5 hr./week 10.00/hr 780
• Buildings Fence 100,000 17 850
• Manure Storage 15,600 17 133
• Facility
• Equipment 75,000 20 750
• Insurance 1,200 60
• Management Charge 5 of gross 420
• Total Fixed Costs 2993

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• Total Fixed Costs 2993.00

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Total Costs 7134.00
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Return Above Variable Costs 4253. 00
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Return Above Total Costs 1266.00
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THE END

• Questions???
• http//aede.osu.edu/Programs/FarmManagement/Budget
  s/horse/
• index.htm