Resource
Cultivation Accounting Guide
Cultivation accounting is cost accounting applied to a biological production cycle. The structure that works is batch-based, room-aware, and reconciled to the tracking system.
Batch Costing Structure
Open a batch at propagation, accumulate direct and allocated costs through the cycle, and close it at harvest with a measured yield.
- Direct labor captured by room and task
- Nutrients, media, and supplies charged to the batch
- Facility and utility costs allocated on a documented basis
Inventory Stages
Immature plants, vegetative stock, drying and curing material, and finished flower each carry their own accumulated cost, which makes the balance sheet interpretable.
Yield Measurement
Cost per harvested gram by room, strain, and cycle is the comparison that drives cultivation decisions. It requires consistent measurement more than precision.
Reconciliation and Waste
Harvest weights, package creation, and waste events should match tracking-system entries, with destruction recorded in both systems on the same date.
Frequently Asked Questions
- When does a batch close?
- At harvest and post-cure weigh-in, when the finished quantity is known and can be moved to finished inventory.
- How should mother plants be handled?
- Commonly treated as a supporting production asset with cost allocated across the batches they supply, under a documented policy.
- What if rooms run different cultivars simultaneously?
- Allocate on a measurable basis such as canopy area or plant count and apply that basis consistently.
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