452 



STATE BOARD OF AGRICULTURE. 





1 



Oveyheod 



Labor 



\ 



F^GC/yS 



>-G/afii^<s proporf/on^ 

 of "^he fhr-ee. c^Of>s>SG>s 

 of cosS-t^ & ^^e profit 

 ' tn r/iG. aiy^^yq^^ ^^f^^n 

 of m/'/M w^hich y-^/DK^- 

 ,S£nfs thG <£V7///^^ out- 

 put of o// the formes 

 for th(S' t\A^o ^^G^r>s. 



Plate VI. 

 LAST WORD. 



The reader will realize that cost accounting, especially in its pioneer 

 stages, of necessity is historical in its nature. Consequently data ex- 

 tending over a considerable portion of time are alwa3^s liable to be some- 

 what out of date when completed. The figures as set forth in this bul- 

 letin will need some adaptation to make them applicable to present price 

 conditions. 



During the last two years the cost of labor has increased about 25%, 

 of concentrated feeds 30%-35%, of Roughage 10%, and of the minor sup- 

 plies and milk room equipments 25% -50%. 



By using the feed and labor values that prevail in his vicinity the pro- 

 ducer will be able to adapt the several cost items to his locality and his 

 own conditions. 



