The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1917-12-20
FOurth-Tn cost accounting.

| fourth-tn cost accounting.
So few college men have grasped
this idea of the large relationship in
these matters that will cement the
! agricultural college and the farming
interests together. Mr.. Cooper did
seem to early get this idea and to
practically apply II. A very large
part OF the work Of the station and
the extension department was put
on these four lines and had he been
allowed TO continue his work unin-
| terruptedly for ten years more, we
would have seen great results and a
strong relationship between the
practical farmer and the Agricultural
college.
1t takes a man with an intimate
| knowledge of detail and acquaintance
with actual needs OF the farmer to
successfully direct twenty-five men
IN their daily contacts with the
farmer at home and to see their ad-
vice Is helpful. We all know the av-
erage farmer is somewhat chary in
accepting advice from a college man
in matters Of farm management, so
that the county agents are always
instilled with the great necessity of
giving only workable advice.
It always appealed to me to see
| that Mr.. Cooper early saw the rela-
tonshtp Of these four essentials to
farm management and worked
strongly on their application, that
he was particularly interested in
livestock and had faith enough to
back his judgment and made per-
sonal investments in cattle and sheep
in a commercial way and made
money.
The station is doing good work in
livestock. He established the depart
ment of marketing and costs which
| had been strangely neglected for 20
years. and he and DR.. Boyle have
turned out valuable work in cost ac-
counting and marketing problems.
This department can be of immense
value in working along lines of fore
casting crop and livestock values.
Much OF the profits of farming
comes from determination of what
to raise and when to sell but the
farmer has no time to study all the
conditions affecting market values
of those few main money crops we
produce here. A correct forecast of
values Is based on study of many
things, like acreage yield. The econ
omic and buying capacities, finance.
federal control, foreign relations. and
handling, are but few of the factors.
The gathering Of these, the analysis,
and the final conclusions have to ali
be made by a man of sound common
sense and discernment, II they would
be OF value. These facts must be
made timely available and inter-
preted in terms Of understanding for
deductions.
DR.. Boyle did some interesting
work in showing the distribution of
the differences in the amounts the
producer received and price the ulti-
mate producer paid. I doubt If any
department at the station has any
greater possibilities for service than
has this one If 1t is correctly officer
ed.
There has been criticism of Mr..
Cooper's work being put only on the
producing prablems. In answer TO
that, l will hazard the guess that
since he came to the college he has
been instrumental in organizing more
Farmers Cooperative selling or
CARNATIONS than has been done in
the 20 years before by the college.
His county agents have organized
more Federal Farm Loan associa :
tions than have all other agencies
put together, likewise more breeding
associations and more shipping as
sociations.
1t does not appear to be known
that the Department of Agriculture
at Washington states that the North
Dakota experiment station has done
the best work and is in better condi-
ton than 1t ever was before. DIR.
Allen, Chief OF the Experiment sta
tons at Washington told me the
same thing and so did their inspec-
tor who visited the station last wear
The fine and absolute loyalty of the
men and women under him is anoth
er testimonial of his work and of
the man. It may be interesting TO
say here that Mr.. Cooper has been
ranked as the Best Extension Direc-
tor in this country.
think this appreciation of him
and his work is due from some one
like myself, who knows him and his
high ideals for the agricultural ad
vancement Of the state.
The board Of regents will have n
hard time to find some one to re-
place him and carry on the work
he has begun.
J. A. POWER,