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Cooperative Extension Bulletin E343

Budgeting for a Corn Maze

  • Brian Schilling, Extension Specialist in Agricultural Policy
  • William Bamka, Agriculture and Natural Resources Agent, Burlington County
  • Stephen Komar, Agriculture and Natural Resources Agent, Sussex County
  • Kevin Sullivan, Senior Research Analyst
COSTS
  Qty. Price/Unit Budget
Corn Production (Acres)     (a)
Maze Design and Cutting      
Design Costs and Initial Cutting     (b)
Cutting path Maintenance (labor hours)     (c)
Fuel (gallons)     (d)
Sub-total (design and cutting)     (e)
Maze Operation      
In-maze Signage (signs)     (f)
Apparel for employees     (g)
Marketing (promotional spots)     (h)
Wristbands     (i)
Parking Area Improvements     (j)
Public Restroom/Port-a-Potty     (k)
Liability Insurance     (l)
Infrastructure Improvements     (m)
Land Charges     (n)
Hired Labor – Regular (hours)     (o)
Hired Labor – Manager (hours)     (p)
Sub-total (Maze Operation)     (q)
TOTAL COSTS (growing, designing, operating) Add (a + e + q) (r)
REVENUES
  No. of visitors Admission Price  
Maze Admission Fees     (s)
Other sources of maze-related revenue (e.g., parking, etc.)     (t)
REVENUE FROM MAZE OPERATION Add (s + t) (u)
 
NET RETURNS FROM CORN MAZE (revenue - costs) Subtract (u – r) (v)
 
REVENUE FROM CORN PRODUCTION Bushels Price/Bushel Revenue
Corn Yield Receipts     (w)
       
TOTAL NET RETURNS (Maze & Corn Production) Add (v + w)  

May 2013