Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1910-06-29

Modern bust.
ness methods and sharp competition
have changed these notions until to.
day 1t is necessary TO know the cost
OF production in advance TO the small
est detail. Ancient business methods
prevail yet very generally on the farm
The wonderful progress of the Ameri
can farmer is due to marvellous nat
ural resources. labor saving inventions
and natural ingenuity rather than to
wise and prudent management.
Too often a good farm is compelled
to carry Improbable experiments. and
the whole business is pronounced a
failure without an adequate attempt to
find remedy. In addition to the fnan
clal records. it is often advisable to
keep accurate cost accounts of the
main branches of the business. In cost
accounting there are four principal elp-
mentS TO cOnSider-coSt of material. la
bor interest and depreciation. The
cost records are independent of all the
rest and may be kept of every branch
OF the business if desired or limited TO
one or more phaSeS-fOr instance. live
stock, grain. hay. dairy products and
improvements. The agricultural ex-
pertinent stations are always willing
to give the farmer important advice
and assistance regarding the stock
grain. fruit, etc, best adapted for diff
ferent localities and purposes But
conditions frequently arise where it is
important for the farmer TO carry on
his own experiments. Your own ex
pertinent station will doubtless be glad
to cooperate and suggest met hods for
carrying on such experiments even TO
the extent Of furnishing necessary
blanks and material. Important bulle-
tins on the subject may be had for the
asking from the department of agricul-
ture, Washington
Either of three methods may be
employed in finding the cost of live
stock:
First Method. Ascertain exactly the
total amount of grain. hay and rough
age on hand at the beginning of the
year and produced during the year
From this subtract the quantity sold
including amount used by household
and for seed and the amount on ha
at the end of the year. The difference
is the quantity used for live stock
The value at market prices is the ex
penditures of feed for live stock. Find
the total amount received for dairy
products. including amount used by
the household. The difference be
tween the cost and the receipts is the
gain. The disadvantages Of this meth
cd is that no account is taken of indi
| vidual animals nor of different kinds
of stock. The herd as a whole may be-
a paying investment and still there
may be individual animals carried at
a loss. 1t is desirable that such req.
ords be kept ut least occasionally as
will enable the farmer to eliminate IN,
| profitable animals
Second Method.-The following &C
tual record of dairy herd of twelve
| COWS illustrates a much more satisfac-
tory test than the preceding Individ
! ual record was kept of the milk pro
duced by each COW, as shown in Fig
! s, but the feed was weighed for the
entire herd and the average cost charg
ed to each animal at market prices
With this average before him a care
full feeder will be able to make mental
corrections for each individual animai
accurate enough for most practical
| purposes:
| TESTS OF DAIRY HERD FOR MARCH
1909.
Lbs.
! milk CoSt Not
No. for Lbs Value of nrof
| Cow mo Toct fot o+ oeo faod :.