MICHIGAN ACADEMY OF SCIENCE. 21 



orchard is no evidence that the practice of double cropping is more 

 profitable. It is possible that the crop aloue or the orchard yield 

 without the cultivated crop would have given a greater return than 

 the double crop, in spite of the fact that with the double crop, the 

 orchard yield seemed to have been pure velvet. Furthermore, no 

 particular year can be assumed to be an average year. Returns 

 in manj' departments can be estimated only upon the basis of 

 returns for a series of years. 



A step toward the inclusion of cost accounting as an element 

 in scientific agriculture, may be made by requiring that all county 

 agricultural agents be trained in the principles of accounting. It 

 is of course essential to teach improved cultural methods but the 

 advice given will result in a more profitable expenditure if it be 

 based upon the study of scientifically determined costs. It is not 

 sufficient to know how to raise more; what to raise under condi- 

 tions that eftect cost on the particular farm and how to market the 

 product most profitably are likewise important. The function 

 of the agriculturist expert obviously is not minimized by the in- 

 troduction of costing systems ; even tho hay be found to be a profit- 

 able croi), its perpetual cropping would be inconsistent with 

 scientific agriculture. By minimizing guesswork, on the other 

 hand, farmers may be brought even into closer touch with scientific 

 cultural methods. 



The fact is that the individual farmer's business problems are 

 upi)ermost today. The principles of costing and the principles of 

 marketing are vital both from the standpoint of the farmer and 

 the consuming public. Also, the farmers's commercial credit prob- 

 lems would not be half so difficult of solution if lenders had confi- 

 dence in his ability to reckon costs, and knew that he did so. That 

 his shortcomings in general along this line may be corrected is evi- 

 denced by the successful keeping of a simplified system of costs by 

 many farmers at the present time.^ 



Department of Economics, 



Michigan Agricultural College, East Lansing, 



'Cf p. 2 U. S. Dept. of Agriculture, Farmers' Bulletin No. 572. 



