Elisabeth Cashman, CEO elisabeth.cashman@colorado.edu

John Wharton, Farm Manager john.wharton@colorado.edu

Marni Bergstrom, Marketing Manager

Marni.bergstrom@colorado.edu

Ban Du, General Manager Ban.Du@colorado.edu

The Stinking Rose

thestinkingrose.weebly.com(858) 527-9246

Table of Contents:

Executive Summary………………………………………..…

4

Introduction…………………………………………………….

6

Mission Statement……………………………………

11

Overview of all data

used………………………………….12

Physical Location & Initial Purchases Financing Plan…

15

Requirements for Garlic

Production………………..16

Production Plan………………………………………………

18

2

Capital Expense for Labor &

Equipment…………..22

Garlic Supply Forecast………………………………………

26

Capital Equipment Supply Chain…………………………

36

Human Resources Staffing

Plan…………………………...40

Expenses

Forecast……………………………………….......48

Capital Equipment Plan………………………………

50

Non-Human Resources

Plan……………………………….53

Unit Cost and Revenue Plan…………………………..

….62

3

Financial

Analysis…………………………………………….71

E-commerce Plan……………………………………………

75

Process Maps…………………………..…Throughout

Paper

Final

Summary………………………………………………...78

References…………………………………………………….8

5

4

5

III: Executive Summary

For thousands of years, garlic has been used for medicinal and culinary purposes.

Recent scientific research has proven many of the historical claims for garlic’s health-

giving and medicinal attributes. The Stinking Rose aims to grow and sell garlic as a dual

antibiotic and tasty vegetable. Garlic is the second-most used spice in the world, yet most

people are not aware of its profound health benefits. Credit goes to a chemist named C.

Cavallito, who identified the stinky compound in garlic, allicin. He demonstrated that it

was a highly effective antibiotic. In addition, more tests have been confirmed that garlic

is an even more powerful antibiotic than both Penicillin and Tetracycline. Dr. J. North,

who is the chief of microbiology at Brigham Young University, swears that “next time

you feel a cold or flu coming on, crush a few raw cloves of garlic in your chicken noodle

soup and you will beat the illness outright (angelfire.com). “

Although we are deeply interested in the numerous health benefits that garlic

provides, we mainly want to create a niche in Ohio and sell to local restaurants and

farmers markets. We want to create trust, quality, and reliability in our company’s brand

by demonstrating the devotion we have toward our product. After we achieve this, we

plan to take the next step in revolutionizing the “stinking rose” as an alternate medicinal

product to interested consumers. All humans are prone to germs and viruses, which

widens our market to everyone. However, we would like to segment our market to

consumers who are concerned about using antibiotics and artificial medicine to heal their

sicknesses. Instead of visiting the doctor for antibiotics every time you are sick, or using

over-the-counter medicines, you can just pick up a “stinky rose.”

In addition, we would like to pursue the garlic industry because garlic is a fairly

6

easy crop to grow and maintain in a variety of soils and weathers. Hence, farmers have

nicknamed garlic as “the mortgage lifter.” According to a vegetable crops specialist at

Cornell University, “There’s a booming market out there for fresh local garlic. Those

growing it can sell every clove they produce.” (Profitable Plants High-value Crops for

Small Growers profitableplants.com).

7

IV: Introduction

The garlic industry is one of the most profitable sections within the agricultural

business. Garlic has been cultivated primarily for medical use, such as healing wounds

and sickness. Recently, the demand for garlic has been back on the rise due to the many

newfound health benefits. From lowering blood pressure to fighting cancer the “stinking

rose” is now being consumed as a new health fad that is spreading across the world.

As a company, the Stinking Rose is looking to farm fresh produce that will be

locally grown, establishing an innovative niche within the Midwest. The top producer of

garlic is China, with a production of about twenty-eight point three trillion pounds of

annual harvest (www.agmrc.org), while the United States is fifth top producer. We

decided to place the Stinking Rose on a farm in Ohio, where the climate and land are very

comparable to that of China’s. In Ohio the planting period is during autumn. This allows

for the roots to establish themselves in the ground before it is hardened by frost. This

encourages full leaf development in the spring, when the leaves part the ground. The

average temperature of Ohio, during this period, is about fifty degrees. This yields high

production of the crop, since the temperature levels and other climate factors support the

growth and maturing of healthy garlic plants.

Benefits of Garlic:

One reason why we have decided to venture into the garlic business is because of

the steady increase in demand around the U.S. According to the Agricultural Marketing

Resource Center, “much of the demand increase has been attributed to both an increase in

affinity for its flavor and the promotions of health benefits”(www.agmrc.org). Along with

health benefits, garlic as a salt can be used for some surprising uses as well. Garlic can be

8

transformed into an environmentally friendly salt for deicing roads. The U.S. has had an

increase in icy winters creating a higher need for road salt. Garlic will help dissipate these

demands as it helps keep our communities safe. In Des Moines, Iowa they have decided

to spice up their traditional ways of keeping the roads safe by mixing road salt with

garlic. There were over four hundred miles that needed to be serviced and all were salted

with the help of garlic. This totaled to about eighteen thousand pounds of garlic salt

(www.VWVortex.com). Another curious use for garlic is a plant friendly pesticide. A

mixture of Garlic and water can be sprayed on any plants to keep rodents, insects, and

small animals away. While it does repel ticks and fleas, it is toxic for animals to eat. By

rubbing garlic on your skin or leaving a bowl of cloves outside, you can repel

mosquitoes.  Another unlikely use for a crushed garlic clove is a glue or adhesive for

minor glass cracks.

We will be establishing a new vegetable farm on land that has grown multiple

crops previously, such as soybeans and corn. Although we are all new to this market, we

have been reaching out to farmers across the America to assist us in jumpstarting our

business. We have found the farmers to be very open and helpful since this business

requires passion. They are eager to pass on their knowledge and help us in anyway

possible. Elisabeth is our principle owner because of her expert leadership skills and the

ability to perform under pressure. She really wants the farm to succeed and encourages

her coworkers to work harder. We are attempting to sell directly to consumers through

local farmers markets. This will get our brand name out via word-of-mouth. We are also

going to try to sell directly to local restaurants in Delaware County, Ohio. In doing this

we will support local businesses and build camaraderie within the community. When it

9

comes to the actual work getting done, we have decided that we will hire four seasonal

workers to help us during harvest. As for the four of us, Marni and Elisabeth will be

information managers while John and Ban will be working in managing operations. We

will all have substantial managerial roles so that we can all deliberate when it comes to

decisions. This way we will be able to make sure that we are going in the right direction

for our farms success.

Varieties of Garlic:

Most people do not know about the different kinds of garlic. Specifically, there

are two sub-varieties of garlic: softneck and hardneck. This is because the stalk that

grows up from a garlic bulb is called a “neck.” The softneck (sativum) garlic has a softer

neck and a milder flavor. This kind of garlic can be stored longer than the hardneck. The

two subtypes of this group are artichoke and silver skin. This is the type of garlic that

would typically be found in grocery stores. Hardneck garlic (ophioscorodon) is wild

garlic with more complex flavors. Since the hard stalk grows through the center of the

bulb, there are few large cloves per bulb. Within the hardneck family, there are nine

subtypes of garlics: purple stripe, marbled purple stripe, asiatic, glazed purple stripe,

creole, middle eastern, turban, porcelain, and rocambole. This group of garlic tends to be

more colorful. Its flavors vary on the climate and the weather during the growing period.

The Stinking Rose will grow three different species on our farm. The Artichoke,

Silverskin and Rocambole garlics are all flavorful and adaptive strands, making them the

perfect trio for our condensed farm. The different species were chosen to satisfy various

tastes. First, the Artichoke garlic that we selected is a softneck garlic with a milder taste.

We would like to grow the California Early type of artichoke garlic. This type of garlic

10

tends to grow easily, making it a popular choice for commercial growers. This garlic

prospers in milder temperatures, making our farm a perfect environment to grow in. Next,

the specific type of Silverskin garlic we want to grow is the Spanish Roja. It has a

smooth, medium flavor with a pungent taste. This garlic can become very large when

grown, producing around twenty cloves per bulb. This garlic is usually one of the last to

harvest, in late summer, but it can be stored for as long as eight to ten months. Finally,

the Rocambole garlic is one of the most known and enjoyed hardnecks in the U.S. Its

flavor is unique because of the amount of spice with a strong flavor coupled with it. The

uniqueness drew our eye and is main reason why we have chosen this garlic. All three of

these garlics are flavored differently and they all are harvested at different times, which

balances our little farm perfectly.

Current market plan:

For our current success we are looking to penetrate the market through the use of

farmers markets and small, local restaurants. We want to establish a hometown, home

grown product that will not only promote our farm but also our sustainable farming

techniques. Initially, we thought that we would be able to use all of our twelve acres.

After communicating with a long time garlic farmer we understood that we had over

estimated our capabilities. We decided to cut down the amount of land to three acres and,

with the help of four workers, we will be able to farm the land with efficiency. In the first

couple of years we are looking to grow enough to support the towns, Delaware, Ohio,

needs while gaining reputation and drawing the eyes of larger clients. As we become

more relevant within the farming community we will grow our farm, since we do have

twelve acres of farmable land. As we begin to use more land we expect to generate

11

enough garlic to sell to a middleman or a wholesaler for large chains of restaurants. This

will allow us to then work towards an even more sustainable produce. Even though the

organic seal of approval is very hard to obtain we can work towards it. We can work by

the rules of organic farming and pride ourselves on being as green as the organic

producers. It does take time to gain organic recognition and during the time in which we

are working towards that goal we can be seen as a sustainable source of garlic.   

Our main target market is Delaware’s local farmer’s market. We want to

participate in the Clintonville Farmers Market, which is a seasonal, locally produced

farmers market in Columbus. They are a producer-only market and “the mission of our

community-based market is to support excellent growers and producers while nurturing

community appreciation of wholesome local foods in a lively neighborhood setting”

(clintonvillefarmersmarket.com). It has grown to become three markets within all four

seasons, featuring more than sixty producers. At the market, you will find fruits and

vegetables, poultry, pasture-raised meats, cheese, eggs, grains, cut flowers and more.

Another market we are interested in joining is the Pearl Ally Growers Association. They

are a certified farmer’s market with a group of farmers, bakers, and other producers from

central Ohio. They are located in Columbus, Ohio and sell a wide selection of produce,

flowers, herbs, baked goods, herbal teas, cheese, and natural soaps and skin products.

They operate rain or shine. We also want to get involved with Gourmet Garlic Gardens,

which is an online garlic farmer’s market. They have a gardeners marketplace on their

website where different farmers can set up their own booth to sell garlic to the public.

Customers are allowed to purchase garlic with credit or debit cards, without shipping

charges or marked up produce. They also set up their website so consumers can choose

12

from the different flavors of garlic that are available to purchase. This market

segmentation would increase our sales and provide us with a large range of loyal

customers.

Mission Statement:

The Stinking Rose Farm is committed to working for the local community by

providing reasonably priced consumable goods, garlic. We are collaborating with local

restaurants and citizens to bring fresh, healthy food to Delaware County. In respect to the

great land that we are using, we will be very conscientious by mulching the very ground

that we tend to.

13

V. Overview of all data used

Data Sources:

The data for this proposal is the result of countless hours of research specified for

each individual aspect of our farm. We also contacted a farmer from the Ohio area. He

shared data from his small personal farm. We used his farm as a loss model for how to

run our farm. This farmer, Charlie, informed us of the number of workers he has working

for him, as well as his yield and where he sells his product. We confirmed his business

model with additional information from various sources on the Internet. We found that

most of the time Charlie had given us accurate information. His help has been invaluable

and has helped answer many of our initial questions. We also utilized our mentor and his

expertise in the Operation and Information Management aspect of bringing goods to

market. Nic Breen, our mentor, was in the first class to have to complete this project,

therefore giving us more ideas about how to excel on this project. He asked the questions

that we had not thought of and gave us ideas of how to get accurate numbers for the

amount of garlic we could realistically sell before saturating the garlic market. Nic

recommended we go out to restaurants and use those numbers as a sample population for

all restaurants.

Data contents:

The data used is a combination of various sources. We researched yield per acre

on multiple sources to give us the best possible estimate for an acre of land in Ohio. For

the number of pounds of garlic to be sold to each restaurant, John personally visited

multiple local restaurants here in Boulder as well as called restaurants in close proximity

14

to our farm in Ohio. This gave us the estimated number of pounds that a typical

restaurant purchases for a month. We took this average and multiplied it out by the

number of restaurants we want to be selling to as well as the three months after

harvesting our crop.

Calculating the amount of garlic we were going to produce was very tedious. By

dividing our land in three sections, for each type of garlic, and then researching the

amount of room each row of garlic needs to grow properly, Elisabeth came up with a

rough estimate of the number of garlic each acre could produce at 100% yield.

We also found a plethora of unnecessary information. This was mostly from

reading articles that may hold the information we are looking for, but after reading it did

not enhance our proposal.

Data Analysis:

Drill-down analysis refers to a process of viewing the data collected in a way that

increases the amount of detail at every level. Roll-up analysis refers to the opposite

process of viewing data collected with decrease the amount of detail each level entails.

The multidimensional analysis refers to having broad information for all aspects of a

business. For this proposal, we used drill-down analysis. We felt that by starting broad

and then detailing our process and data, we were less likely to miss any steps or over look

something important.

15

16

VI: Physical location & Initial Purchases Financing Plan

Our property is located in Sunbury, Ohio. The property is total of 13 acres. The

lot is 15% wooded and the rest is soft, tillable land. One unique part of this property is the

oak trees surrounding the perimeter to maintain privacy. Also, the soil tests for septic

systems have already been conducted. There is Delco Water coming in 2014, which

would be able to irrigate our farm. Electricity is already included with the property as

well. The property is currently under the Current Agriculture Use Value (CAUV)

program, making the taxes reasonable. This program permits values to be set well below

true market values, resulting in a substantially lower tax bill for farmers. Since the

property did not come with a house, we do not plan on having residence on our land.

According to the Agricultural Marketing Resource Center, China is the leading

producer and leading exporter in the world. They produce 59 million metric tons

annually, about 66% of the total world production. China is successfully able to produce

a vast amount of garlic due to its ideal climate. Garlic typically grows best in regions

with a temperature variation of 12-24 degrees Celsius. This climate pertains specifically

to central China, which ranges between 0-30 degrees Celsius. In central China, the

temperature is warm all year round, but has sufficient rainfall in the spring.  Delaware

County, Ohio has almost the same weather patterns as Central China. The latitude for

Delaware County, Ohio is 39°5N and the latitude for Shandong, China is 35°42N.

Shandong, China is the highest producing city for garlic in China.

        Not only is the climate in Delaware County sufficient for growing garlic, but it is

also the fastest growing county in Ohio. There are four major rivers that run through this

county, including the Scioto River, Olentangy River, Alum Creek, and the Big Walnut

17

Creek. Also, there is good access to the states capital, Columbus. Our plot of land is also

near a major interstate; this gives us the opportunity to do business with a larger radius of

potential clients. Also it has good access to the capital Columbus, Ohio. The Hoover

Reservoir is with in 9 miles. This may be useful for optional water sources for irrigation.

Requirements for Garlic Production:

On our garlic farm, we will be producing two types of the hardneck garlic variety,

and one softneck. The reason our farm will produce these two hardnecks to only one

softneck is because the hardnecks will have longer shelf lives and will have much more

distinct flavors when comparing to most of the softneck varieties. We have chosen the:

California Early (Artichoke):

We chose this specific strand of

Artichoke hardneck Garlic for its long

shelf life and the variety of uses that it

allows.

Spanish Roja (Rocambole):

Our strand of Silverskin hardneck

Garlic has a long storage capacity,

about eight to ten months after

harvesting, and is one of the best

known and loved garlics in the U.S.

Figure 1: California Early Garlic

Figure 2: Spanish Roja Garlic 18

Nootka Rose (Silverskin):

The strand of Rocambole we are

planting has a shorter shelf life, about

five to six months, and a strong flavor.

All of our garlics are fantastic for braiding as well. Garlic braids are a fun way to

decorate using the vegetable. The process is very simple but the final product is a lovely

braided wreath. With the shorter shelf life, the Nootka Rose can be sliced up and

dehydrated. In this form, the garlic will store for a few years, extending its life

significantly. The slices can also be turned into garlic powder, by grinding them up.

Garlic powder is a great substitute for fresh garlic because it dissolves well in water and

does not have the texture of fresh garlic. If we have a low demand for the Spanish Roja,

Rocambole, strand at the end of its fresh life, we will be able to dehydrate it and grind it

as well, increasing its profitability. The Rocambole’s ability to be dehydrated and made

into other forms is valuable because we do not have to sell every bulb to make a return on

our crops. Garlic powder can be sold year round; therefore we have a product available

even while growing the new garlic cloves the next season.

VII: Production Plan

19

Figure 3: Nootka Rose Garlic

Planting Procedure:

Row spacing of 30-40 cm

200-300 mm between the rows

Planting seeds 80mm apart and 50mm deep

4ft wide crop beds, 348,420ft long

20ft pathways in between each type of garlic

20ft pathways in the middle of the 348,420ft long crop beds

These pathways will be used for truck access to unload

supplies or collect plants after the harvesting season.

Land:

Each acre of land will

produce between 3.65 tons to 4.5

tons of garlic. Assume we will have

the minimum harvest; we will have

11.4 tons of garlic per season. One

pound of seed produces 40 cloves.

The California Early is $18.50 per

pound, the Nootka Rose is $17.99

per pound, and the Spanish Roja is

$19.99 per pound of seed.

Figure 4: Visual Description of the Planting Procedure

20

We are looking into restaurants that would partner with us and we could provide the

necessary amount of garlic for their meal service. We have also been in touch with

farmers markets to sell our freshly harvested crops for the local public consumption, in

the mid-summer months and into fall.

Soil and Harvesting:

The soil will be tilled before any planting will be done. Tilling provides a looser

soil bed for bulb development. After tilling we will be incorporating compost into our

soil. This will help the soil become more suitable for production and improve the fertility

and the soil’s structure. Mulch will be added on top of the planted garlic to help balance

the temperature of the soil during crop growth. This can keep the crops from freezing

during the winter months. Mulching can also help with increasing the yield of the crop

significantly. In addition, mulching reduces the need for watering. This will reduce water

costs for the months of November until June. Later when the crops have matured, the

harvesting process takes place in July, for the California Early and Spanish Roja while

the Rocambole will be harvested in the early weeks of August. Hence, “Harvesting

begins when the leaf tops begin to dry, discolor and bend towards the ground. Another

indication of bulb maturity is the reduced thickness of the sheath leaves surrounding the

bulb.” Harvesting will be done with machinery by a small onion plough that will lift the

garlic crops out of the ground, once the crop is showing signs of maturity. After

harvesting the crops, the matured garlic will be placed in the shade of the trees lining our

property in order to cure. This process takes about two weeks, while four to six cloves

will be bunched and hung upside down beneath our trees lining the property. Drying will

21

increase the flavors for the cloves. The grouped cloves will then be stored on site, in

separate storage units. Our storage facilities will allow for adequate air circulation to

disperse heat and humidity in the summer after the harvest; it will also it be cool and

dark.

We will be using three of our thirteen acres for planting and growing garlic. The

final acre will have facilities such as storage to house the three types of garlic; each will

have their own unit. Equipment will also be stored in a fourth unit to ensure rust and

corrosion does not affect the amortization of our machinery. Pests will be controlled with

minimal use of any spraying or pesticides. This is because garlic is a natural pest

repellent. Garlic, as a spray and as a plant, is effective in preventing a large array of

insects and rodents from poaching crops “this list includes ants, aphids, army worms,

caterpillars, Colorado beetle, diamondback moth, pulse beetle, whitefly, wireworm, false

codling moth, imported cabbage worm, khapra beetle, mice, mites, moles, Mexican bean

beetle, peach borers and termites as well as fungi and bacteria”

(www.gardenorganic.org).

Weed and Pest Control:

For weed control we will be using a herbicide called Prowl. It is long lasting,

dependable, and a water based product. Because of the low likelihood of pests poaching

garlic plants while still in the ground, the foreseen percentage of crops lost to animals or

disease is low, if any at all. There have been previously successful crops grown on our

purchased land, which signifies that the soil is not contaminated with residual disease.

22

The previous landowners have had a soil test completed in the unlikely event that the

previously grown crops left a mold behind.  

Irrigation:

Because garlic requires 16-17 inches of water, we will be setting up a drip

irrigation system to continuously water our crops. This is a system that is above the crop,

also known as “Gravity Fed”. By using a filter on the drip tape, we will not have debris or

silt clogging the holes. Each double row of garlic will have a drip irrigation system that it

tends to. The water will be allocated to different acres of the property, giving each acre an

adequate amount of moisture. The Delco water supply is available to our plot of land and

this is the water supply we will be using for irrigation as well as for the facilities on our

land. Depending on the water pressure, we may need to monitor the amount of water the

crops are receiving increasing or decreasing water pressure to areas that have the

incorrect amount of moisture in the soil.

23

Capital Expenses for Labor & Equipment:

For our three acres of land we will be hiring four seasonal workers. This is

because when talking with Charlie he believed that we should assign two workers to each

acre. This way the land will be tended to and well kept. In addition, the four of us will

also participate into the work forces to cut labor expenses. John, Ban, Marni and

Elisabeth we will separate in two groups: Marni and Elisabeth will be indoor

receptionists and manage information. Ban and John will be in charge of operation

management. Marni will deal with marketing and potential customers, while Elisabeth

will be the main information manager, collecting data on productivity levels. Both will be

in constant contact with local stores and restaurant that we are in current business with as

well as those that we are looking for potential business with. Elisabeth will work to form

a personal relationship with our local retailers. John will be the deliverer and the head of

the operation when is come to making the soil healthy enough for planting. This duty

implies insuring the soil is tilled correctly and the mulch is laid out evenly. Ban will also

be an outdoor manager who is in charge of crops and harvesting. He will facilitate the

farm and the workers when the summer months come around and the push for harvesting

begins.

   We will also hire four seasonal workers on the farm to help us plant and harvest.

We will need two groups of workers to manage the garlic farm: one group will

maintaining garlic plants and another will be in charge of weed control. We will hire

local residents to ensure a sustainable local economy.

24

Resume Requirements:

First, we will look for two people who have farming experience to be in charge of

maintaining the garlic plants. Their experience in the farming industry will be an asset

because they will already be familiar with the tools and techniques necessary. The third

and fourth workers will not require as much farming experience, since they will focus

more on weed control. During the planting season, the maintenance group will focus on

preparing the land for planting, and then planting the garlic seeds. Our other four skilled

farmers will monitor the irrigation system and manage how much water is needed for the

garlic to grow.

Regular Duties Around the Farm:

During the growing season, John and Ban will help maintain the new sprouts of

garlic. They will also check the irrigation systems periodically to ensure that all of the

crops are receiving the necessary moisture for optimal plant growth. During the winter,

workers will be cleaning the environment around the crops will prevent white rot. Mulch

will be added to make sure that temperatures below -5 degrees Celsius do not harm crop

growth during the winter. In the harvesting season, the plastic mulch will be pulled away

and the mature garlic crops will be dug out of the soil.

Marni and Elisabeth will line up contracts with local restaurants, stores, and

farmers markets during the growing season. They will reach out to them and inform

them, via email, when the garlic has been harvested and delivered. John will use a

delivery truck to send the garlic to our buyers. We will pay each worker ten dollars an

hour, for five working hours per day, which is slightly above the minimum wage in Ohio.

25

We have chosen to pay above minimum wage in order to attract the most qualified

candidates for the jobs.

From our research, we know that the growing period for garlic is about ten

months. This period begins when the seeds are planted in October, and then ends when

the garlic is harvested in July or August of the next year. With Ban and John working

year round, one person will do the deliveries and buy necessary equipment. We will have

six people working in the farm and two people in the office. In total there will be eight

workers in our labor forces to start our new garlic farm.

Since we have thirteen acres of land, we will use one acre of land to place a barn

big enough to hold our inventory of garlic. We will put We will not be selling all of our

harvest at one time, so we will be storing the excess garlic to prevent damage from rain

and disease. Because garlic is a slow growing, shallow rooted crop, it is very susceptible

to decrease in yield from weed competition. This means we will have to cut the weeds a

few times per month to keep the garlic healthy. We are not buying a weed cutting

machine in fear of losing a portion of our crops, because it can be too dangerous and

uncontrollable. Weeds are easy to cut, however, we do not want to cause damage to the

garlic leaves or roots. We will be using hand tools and a herbicide called Prowl. We will

buy couple of narrow shovels to use for weeding. The mulch we have chosen is a plastic

mulch with a built in irrigation system. This will be installed in the fall and removed

when it harvest time.

We made a table to show the budget of our first year cost. We separate cost into

two categories: long-term cost and changeable cost.

26

Long term Asset Expenses (One Time Cost)

We set a budget of our expenses. Our land in Ohio will cost $149,900. We have

three different kinds of garlic; we will buy 1543 pounds each. This will equal to 700 kg,

the research we did says it will harvest about 4 tons of garlic. The cloves of California

Early costs $18.50 per pound. The cloves of Nootka Rose costs $17.99 and cloves of

Spanish Roja costs $19.99. The barn, to store the garlic, will cost 13,166 and we will be

using a storage unit to keep equipment. We will also need multiple hand shovels.

(It might increase in the future if we find we need buy more operational equipment)

   We have a certain amount of assets that we need to buy continually. This is the

cow manure and chemical fertilizer. We will be financing our initial costs will a small

business loan, which will be taken out in the name of our company.

Our wage expenses are also continual.

Wage Expenses (per day)

27

Expense of Labor Number of Workers Hours per day

Wage per Hour

Total

Maintainance Worker 3 5 $10 $150Weed Control Worker 1 5 $10 $50Total 4 5 $10 $200

VIII: Garlic Supply Forecast

Year 1:

Quarter 1

When supplying our consumers we must take into account many different factors.

Of course in agriculture, there will be crops that we cannot take to market and this is

apparent with our percent yield. Above we calculated that our three acres would produce

close to four or five tons. This is calculated because of the current standing of our soil

and the quality of the seed. Our farm has the perfect climate and weather patterns to

produce a large amount of garlic. The seeds are picked from the healthiest farms and

shipped to us for our inaugural growing season. Garlic is also a very resilient crop with

an 87% yield due to the conditions of the variables stated above. This shows that we will

be getting a fairly large portion usable crop out of our harvest.

Quarter 2

This is the season when we will be able to access the ground in order to prepare

for the planting season in quarter three. With the use of the tractor we can move the earth

so that it forms clean rows, we will also use the dimpler to penetrate the ground aerating

28

it and creating divots where seeds will be placed. From there the planting is ready to

begin. Once into quarter three the planting will commence and the seeds will start to

grow. The planting season will take place in late September since the ground will freeze

in early October in Ohio. This will give the garlic time to establish its roots while still

staying under the ground before the winter freeze hits. Here we will be able to gauge

expected crop amount based on how much we plant; we can then start formulating plans

with local restaurants with supplying them with this fine vegetable. For the first year we

will be dedicating only three of our twelve acres to our garlic production. We decided to

do this because when talking with the longtime garlic farmer, Charlie, he recommended

that we should start small and perfect our process before planting more then we can

handle. As we move from quarter three to four the bulk of the growing takes place. The

New Year moves in and harvesting is right around the corner we make final deals with

the local restaurants as we expect three to four tons of garlic over all. With a large percent

of garlic being healthy enough to sell and keep for replanting, we believe that there will

be closer to nine and a half tons of usable garlic. We will use this data to project what our

inventory will look like in order to show our consumers how much garlic we can sell.

The beginning of quarter two starts and so does the preparation for harvesting of

the garlic. Watering is crucial as the plant has been in winter conditions for four or five

months. The leaves part the ground and grow to be much larger and very green. This is a

key sign that the bulbs are maturing and are almost ready for harvest. Towards the end of

quarter two, the last week of June, we will cease all watering of the plants. When the

leaves turn to a brown and start to die that is a key indicator for harvesting. We will

29

carefully inspect a few plants by digging them up and checking the size of the bulb. If the

bulb is filling out the wrapping then the harvesting can begin.

Quarter 3

Quarter three starts with harvesting of the California Early. This garlic is ready

and mature by the first week of July. We will harvest the “Cal Early” acre, which will be

very labor intensive, as we will be digging the bulbs out by our own hands. With four

extra workers we should be able to fully harvest and store the product within two weeks.

The garlic will need two more weeks of curing in order to prepare for winter storage but

selling can begin once the crop has been harvested. At the end of this time we will be

able to start looking into the Spanish Roja bulbs for harvesting.

The Spanish Roja garlic will be ready for harvesting in the third week of July. The

garlic will be harvested in a similar manner as the Cal Early. This process will take two

more weeks where we can then braid the vegetables for easy access. The garlic will be

ready for sale at this point and we can take the produce to local restaurants. The ground

will be pretty torn up so we will need to use the workers to help replant and prep the land

for the next season. Finally, we have reached the last bed of garlic that will be ready for

harvest.

Quarter 4

The last of our garlic has now sprouted leaves and has firmed within the skin of

the garlic pod. We stop watering the bed two weeks prior to harvest. The Nootka Rose is

30

then brought out of the ground by the hands of our workers. Once this is done we are

ready to take our goods to market.

In total we will be close to four tons of garlic per acre ready for sale. Taking into

account the health of the soil, the average temperatures of our farm, and the amount of

seed we planted we believe that one acre will produce 3.915 tons of usable garlic or

eighty-seven percent of the largest believed yield of four and a half tons. Of this garlic we

will need to save 1,543.23 pounds for each flavor of vegetable. The 4,629.69 pounds will

be saved for the next years planting. This way we have an initial sunk cost of buying the

seeds but from then on we are able to produce our own seeds and grow our farm.

Now we have 18,860 pounds that are ready to send to market. While

communicating with restaurants we found that they bought an average of three gallons of

garlic every three weeks. This is the equivalent of around forty-five pounds for every

three-week delivery. Throughout the year this will total 780 pounds for each store and

then this will come to a grand total of 2,340 pounds for the whole year for the three

different restaurants. This allows for the rest of the amount to be sold at the market.

We have decided that we will be using the local farmers market to sell the rest of

our crop. This area of the market is where forecasting sales can be difficult. The USDA

has done surveys to find what the trends were when it came to selling produce at farmers

markets. In the northeast, where we will are located, the survey found that there was an

average of $150,000 in annual sales for local farmers. Since we are just starting to sell a

new product that is much higher quality and in large amount we are looking to exceed

that amount. Instead, we are hoping for $188,600 in sales from the five-month period,

June through October. This would come out to be around 800 pounds per week. We will

31

be selling our garlic for $10.00 per pound. We chose this price because we are looking to

be competitive in the marketplace. This price is a median, on the higher end, because we

do need to cover our sunk costs. We will have enough products to sell through the

summer and well through the winter to the restaurants.

The first year we are not expecting to sell our entire product. The farmers market

will show buyers our quality. This statement of quality will travel by word-of-mouth to

more buyers and possibly to more restaurants. The five hundred pounds will be from a

total of eight hundred pound per week. This is a sixty percent expected selling amount,

which will be easily to obtain if we do penetrate the market correctly.

Year 2:

The cycle begins all over again. In the second year we are looking to perfect our

trade and make our percent yield much higher then it was in the previous year. We can do

this by using our previous experience to jumpstart our second growing season. The goal

for year two is to have a percent yield that is in the low nineties. This will allow us to

keep more seed while also letting us sell the equivalent amount. In the end, it will have

our farm growing by a minimum of three percent, which can translate into large amounts

of crop. Instead of keeping 4,629.69 pounds of seed for the next year we will be now

saving 4,800 pounds.

Quarter 1

We begin growing on three new acres as we rotate our crop fields. The first

quarter starts with the reseeding of the land. This land has been prepared during the

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summer. Quarter two and three were important for setting up irrigation, drip lines, and

the beds where we would plant the seed. In late September to early October, the seeds we

have gathered over the summer harvest are now recycled and placed back into the

ground. We now have no need to buy more seed and have much less cost because of it.

The planting of the seed will take two weeks, maximum, due to the use of the dimpler.

Once the garlic is in the ground, we will need to make sure that we are still delivering to

the restaurants. We will also need to be keeping an eye on the planting area to confirm

the shape of the beds have not lost integrity. This means that there is no erosion from the

damp winter ground.

Quarter 2

As the New Year rolls around there is still not much production to be had other

then duties around the farm and deliveries. Quarter two comes and so does the largest

growth period. The leaves part the ground again and the rows become more obvious.

With the soil being perfectly prepared over the previous summer the nutrients within are

very supportive of the garlic. The land will be looking more abundant with garlic because

we are expecting a raise of three percent in percent yield compared to the previous years.

We believe that this will be a reality because of our factors surrounding the

growth of the garlic. The soil will be more fertilized with the use of our green manure.

This will bring more organics into the soil and the garlic can use the food to form strong,

healthy garlic. The temperature is still going to be perfect for growing the vegetable, as

long as we are able to plant three weeks before the first freeze. Finally, our operation will

be better. From the previous year we have learned many valuable factors when it comes

33

to growing garlic. Of course, we have received some of this information the hard way, by

failure, but that is one of the best ways to internalize data.

Quarter 3

As quarter two comes to an end so does the watering of our plants. This will

loosen up the soil and allow for easy extraction from the earth. By this time we will have

just have started to look at the “Cal Early” and see if the garlic is ready for harvest. The

garlic will be ready by the first week of July and the start of quarter three. This is, again,

the busiest of all the quarters for our farm. We will have all of our workers on hand as we

will be harvesting the garlic and placing it in the barn for safe storage. The Spanish Roja

will come next then the Nootka Rose will round out our harvest season. This will bring a

total of 24,194.7 pounds, which is a three percent increase from the previous year. We

will be saving 4,800 pounds for seeding in late September early October.

Quarter 4

The total product ready for sales is now 19,394.7 pounds. This is nearly a three

percent growth as well so we are able to forecast more sales when it comes to the farmers

market. This year, with more produce, we believe that there will be some produce lost

due to handling and just expiration. The average garlic lasts three to six months if not

dried fully so towards the beginning of the next harvest season the garlic may go bad

quickly. We are expecting that 95 percent of our produce will make it to market and sale.

The total sales of goods will be 18,830 pounds. This translates to the same amount sold to

the restaurants, 2,340 pounds, and in the market place we are looking to sell and average

34

of six hundred pounds of garlic per week to local families. This seems like a large

amount of garlic but we are expecting for other local restaurants to come to our stand and

buy our produce because of our penetration from the previous year in the market.

Year 3:

We have now started to move to the third year of product planting and selling.

With our amount of seeds we will now be using more then three acres for the three

strands of produce. This year we are looking to expand in the selling department as well.

With the growth of our production we will begin selling to another restaurant. We want to

be able to sell to all local establishments in the future but we need to start small, much

like the plan of attack on our farm. With the fourth restaurant we will now have to grow

3,120 pounds for all of the restaurants and this translates to 24,567 pounds total assuming

a ninety-three percent product yield. So for every pound of garlic that we plant we are

expecting a five-pound return, which is just about average given our different garlic

types.

Quarter 1

We will plant the seeds in late September and early October, consistent with the

previous two years, and will make sure that the seeds are supported until the first ground-

freeze. Then we will clear all of the water lines and prepare for the sales of the next year.

Marni and Elisabeth will be working on new strategies to tap different markets with the

more product that we are expected to produce. The third year is estimated to bring in over

35

$196,230 in expected revenue for our little farm. This is amazing when given the

averages from a few years ago.

Quarter 2

After planting in quarter one the farm is just waiting for springtime to continue

watering and growing the produce. Then quarter 2 comes and the preparation has ended.

The water ceases and the plants are inspected. The overall yield is expected to be in the

low nineties, like the pervious year. It would be higher but the larger amount of produce

will push us to work faster and this will open the door for more mistakes to be made or a

few plants to be malnourished.

Quarter 3 & 4

Now we prepare to, once again, harvest the garlic. This third year will produce a

total yield of 26,287 pounds. With the ninety-three percent yield this will turn into 24,567

pounds. We will prepare this garlic to sell through the winter and into the spring months.

We will take this to the farmers market the next summer. We will be setting aside another

three percent of seed for the next year. For year four we will have 4,944 pounds of garlic

seed. We can also start to use this garlic when our old product runs out or begins to have

flaws such as expiration.

36

Supplier to Market Process Map:

37

XIV: Expenses Supply Chain & Inventory Management:

Supplier and Inventory management strategy:

Supply Chain Inventory:

Stage: Process: Equipment:Planting- 1.) Tractor tills soil Tractor, driver, fuel, attachment

2.) Hire a contractor to spray manure Salary- annually

3.) Steel barrel with welded pegs Hand made with scrap metal, Workers

4.) Plant seeds Seeds, Workers

5.) Spray crops with Herbicide Prowl is hand sprayed, Workers

6.) Cover with dual plastic mulch and irrigation system

Workers, lay mulch and irrigation system

7.) Continuous weeding and irrigation maintenance Workers, Prowl

Harvesting- 1.) Workers will harvest cloves Tractor, harvester attachment, driver, fuel

2.) Drying the crops

Storage- 1.) Place crop in mesh nets Mesh nets,

2.) Keep in storage Cooling Storage facilities, with fans

Delivery- 1.) Put crops in delivery truck Truck, driver, fuel, insurance

2.) Unload for Famers Market-(This may happen more than once a day, depending on demand)

Worker

38

3.) Unload for Restaurants Worker

Finished Goods:

The garlic cloves will be stored in the barn until either the restaurants requests

another three-week delivery for the three restaurants we are contracted with, or we bring

it to our bi-weekly farmers market stand. The regular deliveries to the restaurants will be

divided out of the entire inventory of garlic. Seeds for the upcoming year will come out

of inventory as well from the new harvest. This will allow us to sell the remaining

product at the local Delaware County Farmers market. Selling the remaining cloves at the

local farmers market is a strategic way to sell garlic with out a contract. By paying for a

seasonal table we incur an annual cost, but we are not penalized for under predicting

supply to match the local demand. We can take proactive measures to ensure enough

inventory is at our table, readily available for consumers.

Each year we can try to gauge the demand of our local consumers for the amount

of inventory sold the previous year. At the end of the third year we hope to gauge our

inventory supply with the local demand to ensure we turn a profit.

The Winter Season:

During the winter season, workers and managers at the Stinking Rose will be

spending time to deliberate on changes, if any, that need to be made for the next year’s

planting season. These changes include servicing equipment, and taking stock of any

problems that have caused malfunctions during planting. All workers will be checking for

frost, and testing the irrigation system for leaks and water pressure. Winter will be a

down season for Marni and Elisabeth, they will be planning out the marketing approaches

39

to take in the upcoming summer season. They will be contacting the restaurants the

Stinking Rose is contracted with, to renew contracts. In year two, data taken from the

inventory from the first year will be analyzed, making note of any areas that need

improvement. In year three, data from year one and two will be compared. This will show

the company if it is moving in the correct direction, in terms of product yield. We will

decide this by looking at the yield of the crops, declining expenses, and a decline in the

percent of crops lost to poor weather conditions. This will continue each winter season

until there are no more minor adjustments needed and we can accurately forecast

demand. These little adjustments will help the Stinking Rose to expand slowly while

remaining profitable after the third year of business. Marni and Elisabeth will also be

determining whether there are any steps that the workers can take to minimize lost crops

and harvest time. Management will also assess how to better manage and motivate our

workers.

Ongoing Maintenance:

Continual Land Improvement Unit Cost Number of Units Total CostPesticides $0 0 $0Herbicides- Prowl H2O 125.95 3 $377.85Fertilizer- Hapi-Gro—Green Manure $1.99 131 $260.69Plastic Mulch and Irrigation $54.99 327 $17,981.73

Total $18,620.27

Pesticides will not be used; garlic acts as a natural pesticide. This will reduce

the amount of chemicals the crops are exposed to. Not only is this cost

effective, but it will also allow us to harvest a larger percentage of our crop

40

and allow for very minimal crop loss.

Prowl H2O is a water-based herbicide. As the Stinking Rose makes the transition

from producing a sustainable or green crop to producing an organic crop, all

additives need to be safe to ensure our crop is safe for consumers. This product is

odorless, does not stain crops, and can be used less often then other

pendimethalins. It also performs well on high-surface areas, this is important

because if demand allows for expansion we will continue using Prowl. This is a

base layer defense against weeds. This product is registered for use on garlic

crops and is also part of the BASF Advanced Weed Control System.

Hapi-Gro Fertilizer is a “green” cow manure and compost. It is organic and will

provide the necessary nutrition for the soil for the crop’s roots.

Flora-Flow All-In-One Mat is a mulch covering and a drip irrigation system. This

combined system will reduce costs and help keep the soil warm in the winter

months.

Green Over Organic:

We chose to be ‘green’ and not organic because of the time and effort and paper

that it takes. We decided that by following all the rules and regulations of being organic,

we could prepare our soil and farming habits to become organic. Within the first three

years we do not foresee this being a realistic possibility.

41

X: Human Resources Staffing Plan:

Stinking Rose Worker Levels

42

Elisabeth Cashman

CEO/ Marketing Manager

Ban Du

Operation Manger/ HR

ManagerMarni Bergstrom

Receptionist/ Supply Chain

ManagerJohn Wharton

CFO/ Transportation

Manager

WorkerRegular maintain group

WorkerRegular maintain group

WorkerRegular maintain group

WorkerRegular Weed control group

WorkerSubstitute

Staffing Plan

We will plant garlic in July 2014 and end around June 2017. A garlic farmer from

Ohio, Charlie, shared his employment model: one acre of land needs at least one to two

workers. Charlie also suggested that we start with a small plot of land; he mentioned that

garlics should start in a small plot of land so that we can learn something before we have

huge lot. We decided to start planting three acres of land and hire four workers as full

time for first year, Ban and John also will work on the farm, so we have six workforces

on the farm, and every acre will have two workers in charge. Every worker will work an

average of five hours a day and get paid for 10 dollars per hour. The reason we choose to

average five-hour shifts because during the winter there is not very many tasks to work

on, and during the harvest season a worker might work more than five hours. But they

will not work less than three hours a day or over eight hours a day. We also plan to find a

temporary worker from a local farm. He will not be a full time worker, but a fill-in if

someone gets sick or cannot work for a particular day. We will pay the temporary worker

more than full time workers. Every worker will have three absences per month and we

will have national holidays for breaks. If anyone misses more than three shifts he will be

43

fired. This is unless he has a serious excuse such as a critical injury or personal dilemma.

We will provide every full time workers an insurance policy just in case if anything

happens to them while they are working. Since garlic farming is not like other

mechanical factory labor, there will not be a main serious threat of injury; therefore, we

will buy a low cost insurance for workers. The insurance will cost 200 dollars per person

per year. We will increase the number of workers by each year if we decide to increase

our planting land.

Operational Process Map:

44

First Planting Year July 2014 to June 2015

Quarter 1: July 2014-Sept. 2014

45

2014-2015 First Cropping Year

2015 -2016 Second Cropping Year

2016-2017 Third Cropping Year

Q1 Jul. 2014 -Sept. 2014

Q2 Oct.. 2014 -Dec. 2014

Q3 Jan.2015 -Mar. 2015

Q4 Apr.2015 – June. 2015

Q1 Jul. 2015 – Sept. 2015

Q2 Oct. 2015 -Dec. 2015

Q3 Jan. 2016 -Mar. 2016

Q4 Apr.2016 -June 2016

Q3 Jan. 2017 -Mar. 2017

Q1 Jul. 2016 -Sept. 2016

Q2 Oct.2016 -Dec.2016

End At June 2017

Clean the weeds, makes up dirt and soil and loose them. Plant garlics.

Irrigate the farm and cutting weeds. Spread Herbicide and set up mulch

Q4 April. 2017 – June. 2017

Clean the weeds, makes up dirt and soil and loose them. Plant garlics.

Stop irrigating and harvest garlic, Store garlics.

Clean the snow, herbicide, change the grass, take off mulch weed control

Irrigate the farm and cutting weeds. Spread Herbicide and set up mulch

Clean the snow, herbicide, change the grass, take off mulch weed control

Stop irrigating and harvest garlic, Store garlics.

Clean the weeds, makes up dirt and soil and loose them. Plant garlics.

Irrigate the farm and cutting weeds. Spread Herbicide and set up mulch

Clean the snow, herbicide, change the grass, take off mulch weed control

Stop irrigating and harvest garlic, Store garlics.

During July 2014, four managers will be on the farm to set up all the storages; all

the tools and mechanics will already be set up. During August 2014, six workers

including John and Ban will start to clean the land. This means cutting the weeds to

create a better growing environment for the garlic. Workers will use tractors to loosen

the dirt, and lay 1 ½ inches cow manure over the dirt and mix them together. Then we

can start to plant garlics. We estimate it will take one month for the preparation.

We will have eight workers planting California Early in the beginning of

September, followed by

planting the Spanish Roja in

the third week of September.

Finally, we will plant the

Rootka Rose in the beginning

of October. Workers will

break the bulb and put each

clove into dirt, 80 mm depth

and 50 mm apart from other,

cover them, and be ready for irrigating.

Quarter 2: October 2014 to December 2014

46

Figure 5: Visual Description of Garlic Beds

Herbicide will be sprayed

on the crops after they are

planted. Our workers will also

install the irrigation system. They

will embed the drip irrigation

system within the rows to make

sure that water will cover the

whole three acres of land. The plastic mulch and the drip irrigation is a dual system,

requiring only one installation.

We will ask the workers

to irrigate our farm

three times a week to

keep the land cold and

wet. Charlie

recommended that we

have to keep the land wet but we also cannot overwater our garlic. The plastic mulch will

keep the warmth inside of the mulch in the winter, protecting our crops from freezing.

47

Figure 6: Visual Description of Water Drip System

Figure 7: Winter Covering for Garlic Beds

Quarter 3: January 2014 to March 2015

From January to February, the main job of workers is to clean the snow on the top

of mulch. We do not want snow to cover the sun, but this does not have to be cleaned

every day. As heavy snow might collapse the mulch, workers will clean the snow off the

top. If there is not a lot of snow, workers can just leave it there, keeping the inside of

mulch warm by insulating it.

In March, when the winter is almost over, workers will take off the mulch.

Workers will use herbicide to prevent White Rot (Garlic’s Predator). Since the spring is

coming, workers will need to cut the weeds more often in order to make sure weeds will

not affect the growth of garlic.

Quarter 4: April 2015 to June 2015

Charlie said we should take of the irrigation system one month before harvesting.

So in beginning of the April, we will ask workers to stop the irrigation system for

preparation of harvest. During this time, workers will continues to cut weeds. We will

harvest garlic in May. At

the beginning of May, we

will make six workers

work in pairs for each

acre. Once workers

loosen the dirt that around

the garlic, another worker

will pick the garlic from

the ground. We will try to

48

Figure 8: Visual Description of Typical Garlic Harvesting Techniques

finish harvesting at the end of May. We will cut the top part of garlic and store the root of

garlic.

When we store our garlic, our managers will sell them and save some bulbs for

next season. According to our revenue and profit/loss, managers will decide whether we

expand our land or stay in same. At the beginning of July 2015, we will start a new

planting cycle.

Second Planting Year July 2015 to June 2016

For the second and third planting year, we will make a forecast. The basic set-up

for the worker-processing map for each year is same. We might increase our land for

planting garlic. This depends on if our revenue hits the break-even point. If we reach the

break-even point, we will increase our planting land. If we do not reach the break-even

point, we would keep our plot size the same. For each acre of land we increase, we will

hire two more workers because of Charlie’s belief of two workers per acre of tillable. We

will prepare one substituted worker in case a worker flakes on us or an injury happens.

49

Three years numbers of land forecast

50

XI: Three-Year Worker Wages/Benefit Expense Forecast

Total Labor Cost for First Planting Year:

Total Cost per Day Days of Working Insurance per

WorkerTotal Cost of First Year

$200 251 $200 $51000We have showed the total labor cost per day in previous tables, and the total labor

cost for the first year is $51,000. There are 52 weekends in one year, so there is 104 day

Saturdays and Sundays those workers do not have to work. There are 10 national

holidays that the workers will not have to work, either. The total working days comes out

to be 251 days, and wages equate to $200 per day and plus workers insurances for each

employee ($200 times 4). Our labor expense comes out to be that same $51,000 for first

year.

Second Year Forecast

The workers have expectations of increased wages. Thus, we will increase their

wages by 6% by doubling US Consumer Price Index of last 30 years. The current CPI as

of Feb 2014 is $234.78 and basic CPI in last 30 years is $101.90. Then we calculate the

US CPI in last 30 years to be 2.89%. Consumer Price Index is the index to show the

increase/decrease of price, when CPI increases 0.1% it means the consuming price

increases 0.1%, and people are expecting wages to increase as well. We double the CPI

and set it as our increase percentages of wages, which is around 6% per year.

51

Second Year Labor Cost Forecast:

Number of Workers Cost per Day Total Working Days

During the Year Insurance Total Cost of the Year

4 53 251 200 54012

Second Year Labor Cost Forecast (With increased # of Workers):

# of workers Cost per day

Total working days of the year Insurance Total cost of year.

6 53 251 200 135030

Third Year Forecast

We will continue to increase wages in the third year by 6% of wages from the second

year.

Third Year Labor Cost Forecast

# of workers Cost per day Total working days of the

year Insurance Total cost of year.

4 56.18 251 200 57204.72

Third Years Labor Cost Forecast

# of workers Cost per day Total working days of the

year Insurance Total cost of year.

10 56.18 251 200 143011.8

Third Year Labor Cost Forecast

# of Cost per day Total working days of the Insurance Total cost of

52

workers year year.16 56.18 251 200 228818.88

(Key: Yellow is no growth with land, Red is declining growth and land, green is

expanding growth and land)

Summary of Labor Cost Forecast For the Three Years

From our forecast, if everything is going well and we expand our land, the highest

labor cost is $414,848.88. If we decide to stay at our current acreage or decline in

acreage, the lowest labor cost is $162,216.72. No matter the success of our business we

will always have two workers tending to each acre of land. We are looking to increase

our wages to benefit our employees and ensure to us that they will work at a high level.

Capital Equipment Plan

53

54

Office supplies:

55

XII: Non-Human Resources Plan with Three-Year Forecast by Quarter

Office space

56

Selecting the right office space is crucial in establishing our business. Our office

represents a significant recurring capital investment that will help us grow in sales. We

did extensive research on choosing the right office space for our garlic business. We

decided our budget for office space should be around 3-4% of our total operating

expenses. Above all, we wanted an office space that was central to our farm and

accessible to our potential customers. Renting an office space is a large expense but it is

important to provide our customers with a physical location to visit. It also allows our

company to organize our business in terms of marketing, accounting, finance, and

operations management.

Office specifications

387 square feet

57

Figure 9: Our Office Location: 1550 Old Henderson Road, Columbus OH 43220

$7.50/SF/year

NNN lease type

Utilities included

Two offices, server closet and open reception area

Building has shared conference room which seats approximately 50+ people

All suites have been renovated with new carpet, paint, window treatments

Property also includes a large, interior courtyard for tenants' enjoyment

Great Upper Arlington/Henderson Road location next to Hyde Park

Steakhouse and lots of restaurants/retail centers at Henderson and Reed Road

- including Lifetime Fitness, TJMaxx, Sears Hardware, Alex's Bistro on Reed,

Noodles & Co, Tim Hortons, etc.

Large parking lot

Interior office that benefits from the insulation created by surrounding rooms

Three-Year Forecast for Office Space

Year 1:

58

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Rent $726 $726 $726 $726 $2,902.50

Year 2:

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Rent $726 $726 $726 $726 $2,902.50

Year 3:

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Rent $726 $726 $726 $726 $2,902.50

Property Insurance

We received an online quote from Liberty Mutual Insurance to estimate our property

insurance for our farm. Listed below are the features included:

Personal property replacement service

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24-hour emergency repair service

Additional living expense

After-hours policy services

24-hour claims assistance

Catastrophic rapid response service

Convenient payment options

Manage policy online

12 month policies

Property taxes

Since our farmland is devoted to commercial to agriculture, we qualified for the

Current Agricultural Use Value (CAUV) program. This means we are able to value our

land according to its current use, which falls well below its true market value. As a result,

we will expect to pay a substantially lower tax bill. To qualify for this program, the land

must meet one of the following criteria:

“Ten or more acres must be devoted exclusively to commercial agricultural

use; or

If under ten acres are devoted exclusively to commercial agricultural use, the

farm must produce an average yearly gross income of at least $2,500” (CAUV).

Three-Year Forecast for Operations

Year One:

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

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Utilities (water) $2,240.70 $2,240.70 $2,240.70 $2,240.70 $8,962.80

Liability Insurance

Property Insurance $207 $207 $207 $207 $828

Taxes $81.51 $81.51 $81.51 $81.51 $326.04

Year Two:

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Utilities (water) $2,987.60 $2,987.60 $2,987.60 $2,987.60 $11,950.40

Liability Insurance

Property Insurance $207 $207 $207 $207 $828

Taxes $81.51 $81.51 $81.51 $81.51 $326.04

Year Three:

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Utilities (water) $3,734.50 $3,734.50 $3,734.50 $3,734.50 $14,938

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Liability Insurance

Property Insurance $207 $207 $207 $207 $828

Taxes $81.51 $81.51 $81.51 $81.51 $326.04

StorageAfter we harvest our garlic, we will store our garlic in PODS. We chose PODS because

it is a well-known storage company with reasonable monthly prices. With an initial fee of

$112, they will deliver the storage units to our farm. Each storage unit is 16’x8’x8’ and

can hold up to 5,000 pounds. Since we start harvesting in July, we will not need to rent

any storage units until the third quarter of the first year. In the second and third year, we

will need to add additional storage units because we will be expecting a higher yield. To

save costs, we will not add these additional storage units until the third quarter because

the garlic is still harvesting.

To further understand how much garlic we will be storing in our units, here is a table of

our expected yield in pounds:

Expected Yield inPounds:

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Expected yield Saved Expected loss

Expected market

Year 1 23,490 4,630 0 18,860

Year 2 24,195 4800 970 18,425

Year 3 26,287 0 1,720 24,567

We are expecting 87% yield in the first year, 90% yield in the second year, and a 93%

yield in the third year. However, we accounted for the “expected losses,” which are any

handling issues that may occur when our product is in the process of reaching the

market. The “saved” column is the garlic seed that we are putting aside to plant for the

following year.

Storage Year One:

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We will rent three PODS in the first year, which will hold 15,000 pounds. Even though

we are expecting 18,840 pounds, we want to save money because it we are relatively new

to farming and we are unsure of potential mistakes. If we yield more than our storage

units can hold, we will store the excess garlic in the shed.

Storage Year Two:

Column1 UnitsRent per unit Initial fee Total

Quarter 1 3 $160 0 $1,440

Quarter 2 3 $160 0 $1,440

Quarter 3 4 $160 $112 $2,032

Quarter 4 4 $160 0 $1,920

$6,632

Year Three:

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UnitsRent per unit Initial fees Total

Quarter 1 0 0 0 0

Quarter 2 0 0 0 0

Quarter 3 3 $160 $112 $1,552

Quarter 4 3 $160 0 $1,440

$2,992

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total

Utilities (water) $3,734.50 $3,734.50 $3,734.50 $3,734.50 $14,938

Liability Insurance $450 $450 $450 $450 $450

Property Insurance $207 $207 $207 $207 $828

Taxes $81.51 $81.51 $81.51 $81.51 $326.04

XIII: Unit Cost and Revenue Plan with Three Year Forecast

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by Quarter

Year 1

In Year 1, our revenue will be $100,000.00. Also in year 1, we have lost of

expenses is going on. We use straight-line method to calculate the depreciation f

equipment.

Direct Material Cost Year 1

Direct Labor Cost Year 1

Direct Labor

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In Farm business, direct material cost would be the seeds and manure. We have 3

kinds of garlic seeds: California Early, Spanish Roja and Rocambole, and fertilizer as our

direct material cost. The total direct material cost is $87,422.33. Since we will use their

cloves as next year’s seeds, so we don’t have to worry about those cost next year and the

year after.

Direct Material

Seed/Cloves ( California Early) $28,549.76

Seed/Cloves ( Spahish Roja) $27,762.71

Seed/Cloves ( Rocambole) $ 30,849.17

Fertilizer-Green Manure $260.69

Total Direct Material Cost $87,422.33

Maintain Group Workers $38,250

Weed Control Worker $12,750

Total Direct Labor Cost $51,000

he labor cost for our first year is $51000. It includes the wages and the insurances

for workers. But since our land might increase, the number of worker will increase. By

the CPA, the wages will increase by years, but first year will be $51000 for 4 workers.

Manufacture Overhead Year 1

Manufacture overhead includes the indirect labor and indirect materials cost.

Since we start with 3 acres of planting land, we will spend $8962.8 on water for

irrigation. For the depreciations, we use the straight-line method to calculate. We set

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Manufacture OverheadWater $8,962.80Depreciations: Tractor $520 Steel Barrel $180 Welded pegs $12.45 Flora-flow All-in-one matt $1,635 Harvester Attachment $70 storage $1,400

Total Manufacture Overhead Cost $12,780.25

salvage values for each equipment and planning use them in 10 years. We calculate the

depreciation of Year 1, and we will make it as base for next years’ depreciation. The total

manufacture overhead cost for year 1 is $21734.05.

Gross Profit Year 1

Sales $100,000

Direct Labor $51,000

Direct Material $87,422.30

Manufacture Overhead $12,780.25

Cost of Goods Sold $151,202.55

Gross Profit (Loss) ($51,202.55)

In first year, our gross profit is negative number, which is ($51,202.55). Because

our seed costs a lot, and none of the cost that we can avoid.

Year 2

In second year, we will increase our planting land to 4 acres. Our revenue will increase

to $165,826.00. And we will save some money on seeds, because we will use the cloves

from Year 1.

Direct Material Cost Year 2

Direct Material

Fertilizer-Green Manure $260.69

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Total Direct Material Cost $260.69

Since we save some cloves from previous year, we won’t have to buy new cloves.

The direct material cost will just be fertilizer cost for second year. It will save lots of

money on cloves and cut the cost down. Second year total direct material cost is $260.69.

Direct Material Cost Year 2

Direct Labor

Maintain Group Worker $54,012

Weed Control Worker $27,006

Total Direct Labor Cost $81,018

For Year 2, we are going to hire 2 more workers for us since planting land

increase to 4 acres. The workers’ wages will increase 2.89% according to the last 30

years’ CPI. So the total direct labor cost will be $81,018.

Manufacture Overhead Cost Year 2

Manufacture Overhead

Water $11,950.40

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Depreciations:

Tractor $520

Steel Barrel $180

Welded pegs $12.45

Flora-flow All-in-one matt $1,635

Harvester Attachment $70

storage 1,400

Total Manufacture Overhead Cost $15,767.85

Since we are increasing our planting land, we need to use more water each year,

and the cost of water will increase. We are using straight-line method for depreciation;

this means that depreciation cost will stay the same for each year. The total cost of

manufacture overhead cost is going to be $15,767.85.

Gross Profit Year 2

Sales $165,825

Direct Labor $81,018.00

Direct Material $261

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Manufacture Overhead $15,767.85

Cost of Goods Sold $97,046.54

Gross Profit $68,778.46

The gross profit for our second year will be $68,778.46. We increase our revenue

and cut the direct material cost.

Year 3

In year 3, we will rotate our planting land for better quality. The acreage of land will

increase up to 6 acres. This will require us to hire more workers. Our direct material cost

will stay the same as year 2. Our revenue will increase to $200.000.00.

Direct Material Cost Year 3

Direct Material

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Fertilizer-Green Manure $260.69

Total Direct Material Cost $260.69

By using the garlic cloves set aside from year 2, we will only be increasing the

fertilizer cost in relation to the increase in land. The total direct material cost for year 3 is

$ 260.69.

Direct Labor Cost Year 3

Direct Labor

Maintain Group Worker $71,505.90

Weed Control Worker $42,903.54

Total Direct Labor Cost $114,409.44

We will hire two more workers for the additional acres, bringing our number of

workers to eight. We will still increase the wages of workers by 2.89% by CPI. This

gives us a total cost of direct labor of $114,409.44.

Manufacture Overhead Cost Year 3

Manufacture Overhead

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Water $14,938.00

Depreciations:

Tractor $520

Steel Barrel $180

Welded pegs $12.45

Flora-flow All-in-one matt $1,635

Harvester Attachment $70

storage 1,400

Total Manufacture Overhead Cost $18,755.45

The cost of the water will keep increasing due to the increase in acreage.

Depreciation will be the same as first year. The third year manufacture overhead cost is

$18,775.45.

Gross Profit Year 3

Sales $200,000

Direct Labor $114,409.00

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Direct Material $261

Manufacture Overhead $18,755.45

Cost of Goods Sold $133,425.14

Gross Profit $66,574.86

Third years gross profit will be $66,574.86. This is from the huge increase of

revenue. The direct labor cost will be equivalent to our second year.

XIV: Financial Analysis with Three-Year Annual Forecasts

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75

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Balance Sheet and Income Statement:

The Stinking Rose is accounting for the long-term liabilities from long-term

loans. These long-term loans will be paid off in 5 years. The company has taken out a

large $4,000 loan for the first year and a $2,000 loan for the second year and $1,000 for a

third year. These loans are not only to provide initial finances in order to start our farm,

but they are to show that the managers of the Stinking Rose wants to be apart of

financing their farm. This money will pay for wages for our employees mostly and they

need a consistent source of income and they will not accept credit where as equipment

companies will. An investor’s contribution has bee accounted for as a recommended

amount, however contributions of any size are welcome as we will not be making a

substantial profits until the third year.

The employees for the Stinking Rose will be receiving employee benefits of

15.30%. This will provide for expenses such as health insurance. There are also wages

for the managers. These wages are a rough estimate because if the company does not

make a profit we will be paying the workers first, as well as any other prior liabilities.

This is a start up company and the managers understand this business does not turn a

large profit for a few years. From articles read, we can see that some small farms are

simply for a hobby and nothing else. This is not to say that our company’s managers are

not serious about producing high quality garlic, but that they understand the volatility of

the agricultural business.

For depreciation, straight-line depreciation was used to account for the decay of

equipment over time. Straight-line depreciation was used to note that at the end of the

useful life of the equipment, there is no market value left the equipment could be sold for.

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The amount of water per acre is $2,987.60 per year. This

number will be multiplied by the number of acres we will be

harvesting for that year. This accounts for utilities, the other liabilities

are recorded in the accounts payable section of current liabilities.

XVII: E-commerce Plan

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Our Internet presence will be important when it comes to accessing our business

for both prospective and current customers. The recent trend towards Internet sales and

marketing has made it important for businesses to be able to strengthen the overall

function by having a well working website. For our webpage we will have three main

areas that we are looking to excel in. These areas are: acquiring new customers, targeting

new markets, and selling more produce to our existing consumers. The Internet should be

a tool and not a chore; this is why we are looking to use it to benefit our operation as

much as possible.

The first goal for our e-commerce site will to gain new customers. If we want to

increase our sales we need to gain more customers and we can do this by reaching a large

population through our site. We have made our site easy to access with a simple url. Once

on the site we have our mission statement and more information about our operation in

Delaware County. There is also a tab that allows customers to contact us with questions

or concerns about our business. This tab allows us to receive feedback through email.

Elisabeth and Marni will be receiving these emails and writing back to customers in

response to any questions they have about our company and if they are interesting in

purchasing garlic from us. A strategy that we could use to boost sales would be paying

Google to be on one of the first pages when “The Stinky Rose” is searched through the

engine. This way people would be able to find us with even more ease and with less

frustration of flipping through the Google pages.

The website will also aid us in targeting new markets within the agricultural

world. The new markets are groups of customers that do not know that our business

exists at all. Right now we are targeting a small niche of people and restaurants in Ohio.

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With the use of our website we could reach out to wholesale consumers who would be

able to buy bulk amounts of garlic. If we are able to tap into the wholesale market then

we could see our demand rise dramatically. If this does go through, though, there is an

increase in risk since there would a much higher increase of an investment.

Finally, we can utilize the web to sell more to existing customers. We know that

eighty percent of the revenue that we generate will be from twenty percent of our

customers so we can look to increase sales to these customers with promotions through

our website. These could include loyalty programs that offer deals as simple as free

shipping. This will keep our customers coming back to us and also referring us to other

by word of mouth. On the site we can also offer daily deals to those customers who visit

the site regularly. These promotions can include: percent off a certain product, free over

night shipping, or ability to get some free apparel, if we have any.

We will not be using this site as an online store. We want more of a relationship

with our customers instead of an anonymously working through the web. We also do not

want to ship our garlic. We want to deliver it fresh and as a small start up company we do

not have the funds to pay for shipping contacts.

Our company’s online presence

The operating cost for our web page is free but the costs come in if we decided to

do deals through the website. We could also upgrade our webpage through the weebly

site to have our domain name separate from the weebly name. We would be losing some

product but it will allow for positive feedback and more business. We are committed to

working for the community and those are the primary customers so the benefit of the

community as a whole will benefit us as well.

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You can access our website here: http://thestinkingrose.weebly.com/about.html

XVIII. Final Summary

Elisabeth Cashman

This project was challenging and I could identify my strengths and what I

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struggled to complete. The beginning was the hardest part of this project. With so many

aspects of the agricultural business unknown to my group, we struggled with the broadest

ideas and needed to make a decision. I learned that understanding every detail that goes

into making something takes more research than I expected. This started with choosing a

crop, then with purchasing a plot of land to use to cultivate.

Working with a group over a semester is a small-scale example of how to work

with others at future job opportunities. In any line of work, you will have to work with a

specific group of people, not for only a semester, for the length of your employment. You

will have to learn how to communicate effectively with this smaller group, understanding

how they work and what their specific talents are. By knowing these things about your

OPIM group, tasks can be divided easily. We tried to divide tasks based on our business

emphasis. However this left Human Resource tasks out. We realized that by sophomore

year, we have only taken basic business classes and we all have the same basic

knowledge of the different emphasis.

Working with the process map program, Visio, was very confusing. I personally

struggled with the actual formation of the document. I would recommend drawing out the

process, with all of the choices available, before trying to put it on the computer. The

program is not as flexible as I anticipated and this made it difficult to mend the choices

available from one section of the process.

Working with the data needed to create the inventory was tricky, especially when

we needed to change equipment to be purchased. For this we made individual excel

sheets. If I were to do this again I would have one excel document and it would be

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constantly amended to keep up with changing inventory as the project progressed. There

is no program like Google Docs to share excel sheets but if there was I would suggest

using it. This one excel sheet would help with everyone understanding where the amount

of labor is and the cost of the farm.

A work schedule was assigned to our class a few weeks before interim two was

due. This helped me at lest to organize who is doing what and then what is due at what

time. If the recitation leader does not provide this as an assignment, I would recommend

sitting down with your group mates and request that you all create a work schedule. Put

in due dates that you will realistically follow and make sure you are comfortable with the

section that you volunteer for. The last interim involves a lot of calculations, mostly

accounting based. Get a head start on this section because reworking the Income

statement and Balance sheet is a lot of work. Work side by side with your group mates,

especially for this, as you will all be using some numbers from these two statements.

Finding people that work well to is key. This starts with selecting the member of

your group. Reach out to the other students in your recitation and look for people that

work hard and want to excel. Pick a time to meet at least once a week and go over

everything you did for that week to prepare for the upcoming interim. Make sure that

your group mates are communicating and listening to each other. Even if you have done

nothing for the project that week, I would recommend still meeting. This is because it

will help the group as a whole to talk about their thoughts on the project and make sure

that everyone is on the same page. Many of the sections of the instruction outline relate to

one another. Do not procrastinate and leave these interims for a week before hand. You

will run out of time and stress out the day before this is due. Make your paper look clean

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and neat when turning it in. Give it a cover page and give the sections a title, there are

titles given on the outline.

John Wharton

I have learned a great deal from this project. It was more difficult working with

other individuals, which had all different schedules, than I initially thought. Every person

has a life and I learned that each member needed to make sacrifices in order for the team

dynamic to work. Also, I have never worked with a student who has English as a second

language before this project. This made things very difficult when communicating, what

seemed, like simple tasks. We were able to set strict deadlines so he and I could go over

his work together. The workplace is changing though and many more bilingual workers

are being hired. This will give me an edge when placed in a similar situation in the future.

Working in a group project for a long period of time was interesting because it was hard

to see the light at the end of the tunnel. Because of this, our group was caught rushing at

just before the deadline.

Working with data was something that I did enjoy. I saw it as a puzzle and we

were just putting all the pieces together. The hard part was finding and retrieving the

data. Often times it would take calling an insurance company or interviewing a restaurant

to get the correct numbers. From those numbers the group would have to decide what was

feasible or usable. Ultimately, the data work was fun but putting it all into word was a

pain just because it just never seemed as clean to me.

Process mapping is very interesting. It has shown me that there are so many more

parts to a business then just meets the eye. There are so many different hands that work

on the product, directly or indirectly it is truly amazing. Process mapping has also

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showed me how easy it is to lie out the entire business. They make it so visually easy to

follow the chain in which the product is made, taken to market, or even marketed. This

tool will help me for the rest of my life, no doubt.

When it comes to time and project management our team tended to struggle

because of a language barrier and procrastination. When I held people accountable we

were able to produce a solid product, like in Interim Project II. More often times than not

the team struggled with preparation. If I could go back I would make sure to stay on top

of my team. With relations to project management, we were able to separate the work

evenly and fairly. We decided to put Ban in charge of number oriented sections because

that, we believed, was most likely to not be as big of a barrier. I decided to make sure that

he was looking at the correct numbers and data. It was hard but we got along well. We all

got along well enough to get through the semester.

To future BCOR 2500 students I would suggest really reading student biographies

and getting to know some of your classmates before you decide to get into a group. We

just jumped into a group and we struggled with three of us an Accounting or Finance

Major. I would also suggest that if you are not comfortable with bilingual students do not

join a group with one. You will be frustrated and that will hurt the team. Also, choose a

topic that is interesting! If you are not interested then there is no way that you will push

yourself to do your best work! Finally, never give up it is hard but there is an end.

Ban Du

From this project, I can use what I have learned in previous BCOR class’s

materials to apply into this project. It lets me to know how to use the knowledge I have

85

learned to solve problems. Working with a group is a challenge for me. Because of the

language barriers, I had hard time to communicate. I personally think communication is

one of the most important thing in group work. Quick communication allows us share

information faster and more accurate. Also as one of the team member, I have to think

about our team not just individual. Giving more advantages to team is more important

than self-benefits. Working with data is one of the new thing that I have learn. I believe

that data is one of the important thing in any business. Good data can make good

analysis, and make correct decision. To know how to use Visio to make process map is

another new thing that I learn. Making processing make will give us a clear path to

execute the processing plan. It also will make reader easy to understand the process rather

than read the paragraphs. To be honest, I did not really do well on time and project

management. But after this project, I learned how to manage my time when I have

something due. I always want to do it in one night, but actually, I show separate the

whole work as a piece and finish them in apart, it will make higher quality than finishing

in one time. Secondly, I should start it earlier, so I can have backup plan for any accident.

I would suggest the future BCOR 2500 students that when you work with a team, try to

increase the time of communication and share the information quickly, it will keep you

guys in the same page. Second, making a plan for the project, start to learn how to

manage the time. Finally, always make a backup plan for any accident.

Marni Bergstrom

As a sophomore in college, I never expected to complete such a complex project

that inherently forced me to apply all the tools and knowledge I have accumulated over

86

the past several years. This project was a bittersweet taste of the business world we have

ahead of us. At first, I did not think the project would be a difficult task to complete in a

semester’s time; however, after the first interim, I realized how much time and effort we

had to put in to get a good grade. When my group got ranked sixth out of the six groups

in our class, I knew we all needed to step up our game and do better. The hardest part

about working with a group throughout the semester was finding time where we could all

meet. We communicated frequently through Facebook, texting, and in class to update

each other on the status of our project. This project made me realize my strengths and

weaknesses in the business sector. I know for a fact that I do not want a finance or

accounting job when I graduate. I do not understand, nor enjoy crunching numbers and

working with data. However, I found an interest in marketing and operations

management. At first I was skeptical about the usefulness of process mapping, but I

actually found it to be a really useful tool for this project. It allowed us to transform

confusing paragraphs into clear, easy-to-read maps. I learned that you can make a process

map out of anything, even something as simple as finding the right office space. The

project management spreadsheet was also useful because it allowed our group to stay

organized. It made splitting up the work a lot easier and more efficient. My advice for

future BCOR 2500 students is to set a day and time for your group to have weekly

meetings. This kind of routine will foster hard work in a timely manner. I would also

suggest to future groups that it is important to split up the work according to each group

member’s strengths. For example, since Elisabeth is an accounting major, we put her in

charge of doing balance sheets and income statements because she was more familiar

with it.

87

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