4 SAMLA ØKONOMISK RESULTAT FOR BRUKARFAMILIEN
4.7 Samanlikning med andre yrkesgrupper
«Det tekniske berekningsutvalet for inntektsoppgjera» reknar ut gjennomsnittleg årsløn for heiltidstilsette innanfor ulike yrke11. Ein heiltidstilsett er ein arbeidstakar som har utført eit fullt, avtalefesta normalt årsverk, utan overtid.12
11 Kjelde for rekneskapsåret 2017: NOU 2018:8 Grunnlaget for inntektsoppgjørene 2018.
Driftsgranskingane i jord- og skogbruk omfattar berre eit lite utval av dei som er
sysselsette i norsk jordbruk. Dei økonomiske resultata som driftsgranskingane viser, er framkomne etter heilt andre metodar enn dei som vert brukte av
«berekningsutvalet». Likevel er ei samanlikning interessant.
I figur 4.6 er jordbruket sitt vederlag til arbeid og eigenkapital per årsverk, slik det vert rekna ut i driftsgranskingane, presentert saman med resultata til
«berekningsutvalet». Samanlikninga strekkjer seg over 10 år. I 2017 utgjorde vederlaget til arbeid og eigenkapital per årsverk på deltakarbruka i driftsgranskingane 70 prosent av ei gjennomsnittleg årsløn for industriarbeidarar i NHO-bedrifter. Delen er fire prosentpoeng mindre enn året før, men 10 prosentpoeng større enn i 2008.
For jordbruk er det rekna med 1 845 timar per årsverk.
Figur 4.6 har også med ei kurve som viser det skattejusterte vederlaget til arbeid og eigenkapital per årsverk i jordbruket. Det skattejusterte vederlaget i 2017 var 77 prosent av ei vanleg årsløn for ein industriarbeidar.
Figur 4.6 Samanlikning mellom jordbruket sitt vederlag til arbeid og eigenkapital per
12 Frå og med rekneskapsåret 2014 er kurva for «tilsette i forretnings- og sparebankar» ført vidare av «tilsette innan finanstenester».
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
1000 kr
Funksjonærar i NHO-bedrifter Tilsette innan finanstenester Tilsette i staten Tilsette i kommunane Industriarbeidarar i NHO-bedrifter Jordbrukarar Jordbrukarar. Skattejustert beløp
som ikkje hadde høg nok næringsinntekt til å kvalifisere for jordbruksfrådrag. På
Austlandet finn vi også det lågaste gjennomsnittlege jordbruksfrådraget. Nord-Noreg hadde størst del bruk med maksimalt jordbruksfrådrag, 78 prosent av deltakarane.
I den andre enden av skalaen har vi Austlandet, der berre 43 prosent av bruka i «andre bygder» og 49 prosent av bruka i flatbygdene oppnådde maksimalt jordbruksfrådrag.
Inntektsverknaden per årsverk ligg ganske jamt i alle regionar. «Andre bygder» i Agder og Rogaland hadde minst inntektsverknad per årsverk, med kr 27 900. Størst inntektsverknad per årsverk finn vi i flatbygdene i Trøndelag, kor beløpet var kr 41 500.
Austlandet, andre bygder Lowlands 188 93 22 123 900 39 700
Other parts 147 63 14 119 800 34 000
Jæren 63 41 4 141 000 28 000
Agder og Rogaland,
andre bygder Other parts 94 55 7 133 100 27 900
Vestlandet Western
Norway 182 118 13 139 400 30 600
Trøndelag, flatbygder
Trøndelag, andre bygder Lowlands 72 46 2 139 600 41 500
Other parts 74 44 4 139 300 32 900
Nord‐Noreg Northern
Norway 108 84 2 150 900 32 700
Alle All holdings 928 544 68 134 000 33 100
Ser vi på jordbruksfrådrag i høve til storleik på bruket, finn vi aukande jordbruks-frådrag med aukande jordbruksareal. Men inntektsverknaden per årsverk viser små skilnader mellom dei ulike storleiksgruppene.
4.7 Samanlikning med andre yrkesgrupper
«Det tekniske berekningsutvalet for inntektsoppgjera» reknar ut gjennomsnittleg årsløn for heiltidstilsette innanfor ulike yrke11. Ein heiltidstilsett er ein arbeidstakar som har utført eit fullt, avtalefesta normalt årsverk, utan overtid.12
11 Kjelde for rekneskapsåret 2017: NOU 2018:8 Grunnlaget for inntektsoppgjørene 2018.
Driftsgranskingane i jord- og skogbruk omfattar berre eit lite utval av dei som er
sysselsette i norsk jordbruk. Dei økonomiske resultata som driftsgranskingane viser, er framkomne etter heilt andre metodar enn dei som vert brukte av
«berekningsutvalet». Likevel er ei samanlikning interessant.
I figur 4.6 er jordbruket sitt vederlag til arbeid og eigenkapital per årsverk, slik det vert rekna ut i driftsgranskingane, presentert saman med resultata til
«berekningsutvalet». Samanlikninga strekkjer seg over 10 år. I 2017 utgjorde vederlaget til arbeid og eigenkapital per årsverk på deltakarbruka i driftsgranskingane 70 prosent av ei gjennomsnittleg årsløn for industriarbeidarar i NHO-bedrifter. Delen er fire prosentpoeng mindre enn året før, men 10 prosentpoeng større enn i 2008.
For jordbruk er det rekna med 1 845 timar per årsverk.
Figur 4.6 har også med ei kurve som viser det skattejusterte vederlaget til arbeid og eigenkapital per årsverk i jordbruket. Det skattejusterte vederlaget i 2017 var 77 prosent av ei vanleg årsløn for ein industriarbeidar.
Figur 4.6 Samanlikning mellom jordbruket sitt vederlag til arbeid og eigenkapital per
12 Frå og med rekneskapsåret 2014 er kurva for «tilsette i forretnings- og sparebankar» ført vidare av «tilsette innan finanstenester».
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
1000 kr
Funksjonærar i NHO-bedrifter Tilsette innan finanstenester Tilsette i staten Tilsette i kommunane Industriarbeidarar i NHO-bedrifter Jordbrukarar Jordbrukarar. Skattejustert beløp
Summary
About the survey
The survey of account statistics for agriculture and forestry is aimed at presenting financial status and long-term economic development for family-run holdings where income from agriculture has a substantial extent.
The survey is based on tax accounts that are adapted into management accounts. The tax accounts are collected from holdings located all over Norway. 928 holdings, including 10 dairy joint operations, have participated in the agricultural part of the survey in 2017. Mean results for the participants in one dairy joint operation are presented as this dairy joint operation’s results. The dairy joint operation is counted as one holding. 133 of the participating holdings have provided additional forestry data.
The survey merely involves holdings with a standard output of minimum NOK 150,000.
Agriculture
Labour input, agricultural area and herds
In 2017, total labour input in agriculture was 2,873 hours per average farm that participated in the survey, remaining nearly unchanged from 2016 (2,872 hours per holding). The work from farmers’ families made up 71 per cent of the total labour input in agriculture.
Mean size of the holdings’ agricultural area in 2017 was 387 decares13, marking an increase of 8 decares compared to the year before. The extent of rented farmland has been increased during the past few years.
The numbers of goats and sheep per holding were reduced slightly in 2017. On the other hand, a moderate increase in the number of farm animals per holding has been recorded for piglets and pigs for slaughter, poultry and cattle from 2016 to 2017. The number of breeding pigs per holding kept unchanged.
13 1 decare = 0,1 hectare.
Summary
About the survey
The survey of account statistics for agriculture and forestry is aimed at presenting financial status and long-term economic development for family-run holdings where income from agriculture has a substantial extent.
The survey is based on tax accounts that are adapted into management accounts. The tax accounts are collected from holdings located all over Norway. 928 holdings, including 10 dairy joint operations, have participated in the agricultural part of the survey in 2017. Mean results for the participants in one dairy joint operation are presented as this dairy joint operation’s results. The dairy joint operation is counted as one holding. 133 of the participating holdings have provided additional forestry data.
The survey merely involves holdings with a standard output of minimum NOK 150,000.
Agriculture
Labour input, agricultural area and herds
In 2017, total labour input in agriculture was 2,873 hours per average farm that participated in the survey, remaining nearly unchanged from 2016 (2,872 hours per holding). The work from farmers’ families made up 71 per cent of the total labour input in agriculture.
Mean size of the holdings’ agricultural area in 2017 was 387 decares13, marking an increase of 8 decares compared to the year before. The extent of rented farmland has been increased during the past few years.
The numbers of goats and sheep per holding were reduced slightly in 2017. On the other hand, a moderate increase in the number of farm animals per holding has been recorded for piglets and pigs for slaughter, poultry and cattle from 2016 to 2017. The number of breeding pigs per holding kept unchanged.
13 1 decare = 0,1 hectare.
Agricultural assets and investments
At the end of 2017 the value of agricultural assets at the average sample holding was NOK 4,090,800, a 6 per cent increase from the year of 2016. Gross investment amounted to NOK 409,500 and net investment was NOK 126,500. The net investment of 2017 reached its lowest level since 2012, measured by NOK-2017.
Crop yields, livestock production and prices
In 2017, the average yields for all kinds of crops at all sample holdings summed up to 358 FUm14 per decare, 2 per cent below the comparable average for 2014-2016.
Barley and oats had a lower average yield, whereas the average yield of wheat increased compared with the previous year. The average yields of barley, oats and wheat in 2017 were respectively 1 per cent lower, 8 per cent lower and 6 per cent higher than the average of the previous three years. The average yield of coarse fodder declined slightly from 2016 and had dropped 3 per cent from the average level of the previous three-year period.
The yield of cow’s milk rose marginally from 2016 to 2017. Compared to the mean yield for the period 2014–2016, the milk production per cow in 2017 was 1 per cent higher. Milk yield for goats reduced mildly in 2017, down 3 per cent from the 2014-2016 mean level. The amount of produced mutton and lamb per winter-fed sheep was slightly lower in 2017 than the preceding year, but still at a normal level.
Continuing with the previous year’s trend, the prices of mutton and lamb fell significantly from 2016 to 2017. Piglets, pork and goat’s milk also had a decline in price. The prices of wool and cow’s milk had a stronger increase than the prices of other common farm products in 2017.
Costs and income
Total costs of agriculture on the average holding rose by 6 per cent in 2017, to NOK 1,558,500.
The holdings’ average 2017 output from agriculture was NOK 1,985 000, up 4 per cent from the previous year. Livestock products made up 60 per cent of the total output whereas plant products contributed 12 per cent. The remaining 28 per cent came from other sources (various production allowances, hiring out machines, sales of milk quotas etc.).
Total production allowances received at the average sample holding increased by 3 per cent from 2016 to 2017.
14 FUm = feed unit milk.
Financial results: In general, and particularly for some important
categories of farming
As an average for the survey participants of 2017, net income from agriculture fell from NOK 446,300 to NOK 426,500, a decline of 4 per cent from the previous year.
The average 2017 return on labour and own capital per man-year was NOK 323,300, down 3 per cent from the 2016 average. Return on family labour and own capital per man-year declined by 5 per cent, reaching NOK 307,000. Family labour income per man-year attained to NOK 290,800 and was 6 per cent lower than the previous year.
The rate of required return on agricultural assets for 2017 remained at the 2016-level, 2.0 per cent.
The financial results of eight major farming categories in the survey are briefly presented below:
Combined dairy and beef cattle farming
312 holdings in dairy and beef farming participated in the survey. On average, these farms were at disposal of 28.1 cows and 418 decares of agricultural land. The 2017 return on labour and own capital per man-year was NOK 343,700, down 1 per cent compared to 2016.
Survey results of organic dairy farming in 2017 involve 21 farms. These achieved an average return on labour and own capital per man-year of NOK 338,300, an 8 per cent increase compared with the previous year.
The 84 survey participants of 2017 that were employing milking robots at their dairy farms, achieved in average NOK 372,800 as return on labour and own capital per man-year. The result lies 4 per cent below the one achieved at similar dairy farms using other kinds of milking systems.
Combined dairy and pig farming
This group included 28 holdings. The average herd size in 2017 was 33.7 cows and 32.3 breeding pigs. A mean agricultural area of 405 decares was at these farmers’
disposal. Return on labour and own capital per man-year reduced by 4 per cent, to NOK 416,400.
Combined dairy and sheep farming
In 2017 the 45 holdings of this farming category had a mean agricultural area of 446 decares. The average herd size was 20.9 cows and 105 winter-fed sheep. Return on labour and own capital per man-year was reduced by 3 per cent to NOK 319,900 from 2016 to 2017.
Agricultural assets and investments
At the end of 2017 the value of agricultural assets at the average sample holding was NOK 4,090,800, a 6 per cent increase from the year of 2016. Gross investment amounted to NOK 409,500 and net investment was NOK 126,500. The net investment of 2017 reached its lowest level since 2012, measured by NOK-2017.
Crop yields, livestock production and prices
In 2017, the average yields for all kinds of crops at all sample holdings summed up to 358 FUm14 per decare, 2 per cent below the comparable average for 2014-2016.
Barley and oats had a lower average yield, whereas the average yield of wheat increased compared with the previous year. The average yields of barley, oats and wheat in 2017 were respectively 1 per cent lower, 8 per cent lower and 6 per cent higher than the average of the previous three years. The average yield of coarse fodder declined slightly from 2016 and had dropped 3 per cent from the average level of the previous three-year period.
The yield of cow’s milk rose marginally from 2016 to 2017. Compared to the mean yield for the period 2014–2016, the milk production per cow in 2017 was 1 per cent higher. Milk yield for goats reduced mildly in 2017, down 3 per cent from the 2014-2016 mean level. The amount of produced mutton and lamb per winter-fed sheep was slightly lower in 2017 than the preceding year, but still at a normal level.
Continuing with the previous year’s trend, the prices of mutton and lamb fell significantly from 2016 to 2017. Piglets, pork and goat’s milk also had a decline in price. The prices of wool and cow’s milk had a stronger increase than the prices of other common farm products in 2017.
Costs and income
Total costs of agriculture on the average holding rose by 6 per cent in 2017, to NOK 1,558,500.
The holdings’ average 2017 output from agriculture was NOK 1,985 000, up 4 per cent from the previous year. Livestock products made up 60 per cent of the total output whereas plant products contributed 12 per cent. The remaining 28 per cent came from other sources (various production allowances, hiring out machines, sales of milk quotas etc.).
Total production allowances received at the average sample holding increased by 3 per cent from 2016 to 2017.
14 FUm = feed unit milk.
Financial results: In general, and particularly for some important
categories of farming
As an average for the survey participants of 2017, net income from agriculture fell from NOK 446,300 to NOK 426,500, a decline of 4 per cent from the previous year.
The average 2017 return on labour and own capital per man-year was NOK 323,300, down 3 per cent from the 2016 average. Return on family labour and own capital per man-year declined by 5 per cent, reaching NOK 307,000. Family labour income per man-year attained to NOK 290,800 and was 6 per cent lower than the previous year.
The rate of required return on agricultural assets for 2017 remained at the 2016-level, 2.0 per cent.
The financial results of eight major farming categories in the survey are briefly presented below:
Combined dairy and beef cattle farming
312 holdings in dairy and beef farming participated in the survey. On average, these farms were at disposal of 28.1 cows and 418 decares of agricultural land. The 2017 return on labour and own capital per man-year was NOK 343,700, down 1 per cent compared to 2016.
Survey results of organic dairy farming in 2017 involve 21 farms. These achieved an average return on labour and own capital per man-year of NOK 338,300, an 8 per cent increase compared with the previous year.
The 84 survey participants of 2017 that were employing milking robots at their dairy farms, achieved in average NOK 372,800 as return on labour and own capital per man-year. The result lies 4 per cent below the one achieved at similar dairy farms using other kinds of milking systems.
Combined dairy and pig farming
This group included 28 holdings. The average herd size in 2017 was 33.7 cows and 32.3 breeding pigs. A mean agricultural area of 405 decares was at these farmers’
disposal. Return on labour and own capital per man-year reduced by 4 per cent, to NOK 416,400.
Combined dairy and sheep farming
In 2017 the 45 holdings of this farming category had a mean agricultural area of 446 decares. The average herd size was 20.9 cows and 105 winter-fed sheep. Return on labour and own capital per man-year was reduced by 3 per cent to NOK 319,900 from 2016 to 2017.
Cereal production
99 holdings belonged to this group. In 2017 the area of cereal crops per holding was 385 decares. Average yield of wheat increased considerably whereas average yields of barley and oats decreased. Return on labour and own capital per man-year in 2017 was NOK 246,600, a decrease of 5 per cent compared with 2016.
Sheep farming
117 holdings in sheep farming participated in the survey. The average farmland size was 273 decares, and the average herd counted 170 winter-fed sheep. Return on labour and own capital per man-year in 2017 was NOK 130,100, a 28 per cent decline compared with 2016.
Production of goat’s milk
20 goat dairy farms participated in the 2017 survey, 13 of which were located in Northern Norway. The group’s average agricultural land was 188 decares and their average herd size was 133 goats. Return on labour and own capital per man-year turned out at NOK 411,900 in 2017, representing a 1 per cent increase compared with the previous year.
Combined cereal production and pig farming
The average agricultural area in 2017 was 406 decares for this farming group of 30 holdings. The average herd size was 49.0 breeding pigs. Return on labour and own capital per man-year reached NOK 409,600 with a decrease of 20 per cent from 2016 to 2017.
Beef cattle farming
The group included 89 holdings with an average agricultural area of 399 decares. The average volume of beef sold in 2017 was 8,266 kg. Return on labour and own capital per man-year decreased by 9 per cent from 2016 to 2017, to NOK 226,200.
Farm forestry
Farm forestry data for 2017 were collected from 133 holdings. In what follows, this group is referred to as «forest holdings». These holdings’ average productive forestry area was approximately 1,400 decares. Their average volume of roundwood cut was 386 m3, which accounts for 107 per cent of sustainable yield (see Chapter 1.9), a fall of two percentage points compared with 2016. The volume of cut logs per holding decreased by 8 m3, whereas timber prices increased for most of the assortments from 2016 to 2017.
In 2017, prices of both logs and pulpwood of conifers increased, whereas prices of broadleaf timber dropped slightly. The average sales price for timber rose from NOK 328 per m3 in 2016 to NOK 332 per m3 in 2017.
Despite the rising timber prices, the forest holdings’ average output in forestry
decreased by NOK 2,000, to NOK 130,000 in 2017. The decline in output is due to lower logging volume. Costs in farm forestry were recorded at NOK 93,000 on average, an increase of NOK 6,000 compared with the previous year. The main reason for this increase was higher costs of silviculture. The 2017 average net income from forestry declined accordingly by NOK 8,000 and amounted to NOK 37,000. Taking the value of family labour input15 into account, brings about a reduction of net income to NOK 26,000, which is NOK 6,000 less than in 2016.
Forestry contributed 9 per cent of total net income from agriculture and forestry in 2017, two percentage point less than the previous year.
Measured by cubic metres, the average output from forestry was NOK 338. At the same time the average forestry costs were NOK 241 per m3, which resulted in a net income of NOK 97 per m3 in 2017. Corresponding values for 2016 were NOK 335, NOK 221 and NOK 114 per m3
In 2017 90 per cent of all logging was carried out by entrepreneurs, including timber for use at the farm. As outsourcing of forest operations is becoming a common practice among the forest owners, the average family labour input in forestry goes
In 2017 90 per cent of all logging was carried out by entrepreneurs, including timber for use at the farm. As outsourcing of forest operations is becoming a common practice among the forest owners, the average family labour input in forestry goes