Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1918-12-24
Farm Accounts for Dalrymen.
(Dr. A. ". Gilbert, New England Milk Admin.
iakratorl ~

Farm Accounts for Dalrymen.
(Dr. A. W. Gilbert, New England MILK Admin
Why should farmer keep . set oi
books? Whoever can answer this ques.
ton 20 conVincingly that farmers every.
whore will actually begin to keep cost
accounts, has performed - great . serv.
Ice for agriculture % can possibly b
rendered ct present. 4
| There are two good and sufficient rsa-
sons for keeping cost accounts: First.
. farmer needs them himself to know
the costs and returns of bis business 20
az to bring about q greater degree of
efficiency; and second, the government
has found It necessary to fix certain
prices during war times on ''cost plus
profit basis. How are the prices for the
things which farmers have for sale 60
ing to be 6xed II they cannot tell what
they costP And II you, the producer,
cannot tell what they cost, how 10 any
body else. going tor What better argu'
ments are needed than theseP
Besides the military aspects OF this
great war, now closing, the next most
noticeable effect upon Us is the change
which has occurred In business. During
every war the cost of living has advanced
because the dollar does not have the
buying power It has In normal times.
During several years before our partfci.
patton In the war, the countries Of
Europe bought heavily Of our goods and
for these they poured their money Into
Il 4 l. l. H.
q nation, have the less valuable each
individual dollar becomes. Hence the
rising cost of living.
Our young men have gone into the
war In one department. or another. liter.
ally, by the million. Industry is strug.
Cling to fill their places, and is bidding
to do this by paying unheard Of wages.
A certain part of the community 10 able
to meet the increased prices OF food,
clothing and other necessities; another
part Is not.
What shall the government do? Shall
it sit quietly by and allow the prices OF
the necessities of life to soar beyond the
reach of large proportion Of Its citi.
zens and allow some citizens to profiteer
while others stsrvep The reconstruction
period ahead is just as important as the
military end was previous to signing OF
the armistice.
No, "a government Of the people, for
the people and by the people" canno,
do this. It must enter upon price 6x-
ing program. 1t must stabilize indus
try. It must set limits. But what, are
these limits, and how are the various
war boards to know what regulations to
make?
One principle seems to have been
adopted which is fundamental, namely,
the fixing Of prices based upon reason.
able cost Of production. The United
States food administration, In order to
protect certain industries and insure
their development and prevent profiteer.
ing In others, has found 1t necessary to
arbitrarily adjust prices. The dairy In.
dustry comes In the former class. II
was thought inadvisable, however, to fix
the prices OF milk oil over the country
from Washington, and therefore there
were appointed various sectional milk
commissions whose duties are to sscer.
tain, II possible, the cost Of producing
and delivering milk In those sections.
The New England commission, like tho
others, has had difficulty In ascertsining
the exact cost OF producing milk. It 10,
Of course, aware of the fact that this 10
not the same on any two farms nor for
any two months of the year. It may be
too much to expect to obtain this cost
with mathematical exsotness, and yet
1t is obvious that the more records pre-
sented, the more nearly the commission
can ascertain the cost OF producing .
quart OF milk.
The great commercial concerns Of
various sorts have been able to flt into
this program because they have accurate
data on production costs, and according
to the governments program they wsre
more likely to obtain these costs, plus o
reasonable profit.
But where does the farmer fit into
this program Very few farmers keep
q complete set Of books. From the
time the federal milk commission OF
New England began it's hearings until
the present, less than half q dozen farm.
ers have come forward with q complete
set of figures of Q years business. Can
you imagine any other business of the
size of yours where this would be trueP
We all know many of the reasons why
farmers have not kept books. But let
us see II from them we cannot see way
out. First, most business concerns can
employ one or more bookkeepers to do
this work for them, but the farmer must
do 1t for himself, and, II at all, usually
at time of the day when he 10 very
tired; second, most bookkeeping meth.
od0 which have been prepared have
been 90 complicated that the pro.
Lspective user has been very slow
to make beginning; and third, the
real necessity Of doing this has not
been apparent. Too often 1t has been
argued that II farmer knows bis cash
balance at the end OF the year, that 10
all that is necessary. Little does be
realize that he should study every item
of his business to determine how he can
be more efficient. There Is no better
way OF doing this than to alt down and
analyze bis own figures. What wouldn't
you give right now to have complete
financial record of your farm for yearp
What parts OF your farming operations
have made money, and what have not
paid? What did It cost you the past
year to produce quart OF milk?
What has been done to helpP Last
year the committee on agriculture OF
the Boston chamber Of commerce In.
vited representatives of tho agricultural
colleges of New England to attend .
conference called for the purpose OF
devising an account book, which would
be very simple and yet complete enough
to accomplish the things which We have
mentioned. This was done, and this
book, costing practically nothing, 10 be-
ing used very successfully BY consider
able number Of farmers throug ghout New
England. The writer has used It With
success on his farm. The federal milk
commission Of New England is now in.
viting competent agencies to partici pate
In another conference TO revise this
book, 80 that IL may meet little nearer
the needs of tho commission. It 10
hoped that every farmer in New Eng
land will cooperate BY keeping his
records In this book.
It Means hlilk.
1--WE are losing every year 800, 900
children under Ave years old, q third Of
whom die from preventable causes"
rL.. -. h.s .T~~ ncvok WcoA