MAEKETS AND RURAL ORGANIZATION. 387 



material was issued as Department Bulletin 371, Patronage Divi- 

 dends in Cooperative Grain Companies, and a large number of com- 

 panies are now using the methods devised by this office for determin- 

 ing and prorating patronage dividends. 



The office has carried on a series of tests with relation to costs 

 in the operation of primary grain elevators. This work has been 

 conducted through the medium of the cost-analysis sheet, included in 

 the grain-elevator accounting system, and from this material a 

 standard of operating costs is being prepared which can be used 

 by elevators generally as a basis of operation. 



FRUIT AND PRODUCE ASSOCIATIONS. 



The systems of accounts devised by this office for cooperative fruit 

 associations and produce exchanges have been installed by numerous 

 new and old organizations during the year. About 50 concerns are 

 now using these records. Assistance was rendered organizations in 

 Michigan, New Jersey, and Virginia with regard to business methods 

 in accounting. 



As an aid to the success of the fruit growers' federation already 

 mentioned, the market business specialists of the office conducted 

 investigations relative to the present accounting methods and per- 

 fected a uniform account sales which has been adopted by the sales 

 agents, who are members of the agency. A complete accounting sys- 

 tem for local fruit associations is being perfected. The system will 

 be installed by eight organizations in Washington. Cost records 

 will be installed in community packing houses and in orchards where 

 the fruit is packed on an individual basis. 



LIVE STOCK SHIPPING ASSOCIATIONS. 



The system of accounts for live-stock shipping associations was 

 installed experimentally in three organizations during the year and 

 has been published in Department Bulletin No. 403. There is a large 

 demand for such a system of accounts, and indications are that its 

 installation will be effective in many associations throughout the 

 stock-raising belt within a short time. 



COUNTRY CREAMERIES. 



A uniform system of accounts for country creameries, which was 

 in an experimental stage during the past year, is now practically in 

 final form to be recommended to these organizations generally for 

 adoption. The system is in operation in five creameries and will be 

 published as soon as possible. Over 50 creameries have requested the 

 printed form. 



COOPERATIVE STORES. 



A survey has been made of conditions surrounding the organiza- 

 tion and maintenance of cooperative stores, in cooperation with the 

 Oregon Agricultural College. The results show that, as a general 

 rule, the cooperative store is an unstable business venture. To im- 

 prove the condition of these stores a uniform system of accounting 

 records and business methods was devised in cooperation with the 

 college. The results of the two lines of work have been published 

 in bulletin form, Bulletins Nos. 394 and 381, 



