A POULTRY FARM MANAGEMENT SURVEY 



519 



In these operating charges, every item of expense should be 

 classified and listed with the exception of the owner's or operator's 

 salary and the interest on the investment. These two items will be 

 discussed under the recapitulation or summary. The more detail 

 which can be given to the items of operation the better. Such a 

 record is a very valuable index to be used in planning future work. 

 The ability to keep down operating charges and thus lower the cost 

 of production without decreasing the amount of production is a 

 fundamental requisite of good managerial ability. 



Revenue. — The next item in a management survey includes the 

 sources and amount of revenue. These items can best be listed 

 and classified on a form similar to the following: 

 Sources and Amount of Revenue. 



Market eggs 



Hatching eggs . . . 



Baby chicks 



Pullets 



Cockerels 



Breeding stock. . . 



Broilers, live 



Broilers, dressed . . 



Roasters, live 



Roasters, dressed. 



Capons 



Fowls, live 



Fowls, dressed . . . 



Manure 



Fruit 



Miscellaneous .... 



Total revenue $ 



Where two or more unit prices have prevailed, the plan should 

 be to average all prices for one product for the j^ear in order that an 

 intelligent understanding of the relative values and returns from 

 the various sources may be reaUzed. 



Summaries. — Having analyzed completely the operating charge 

 and determined the amount of revenue, the next step is to make a 

 recapitulation which will show in detail the efficiency of the busi- 

 ness from a financial standpoint. The recapitulation can best be 

 secured by filling in the above form. 



Recapitulation or Summary. 



Gross revenue S 



Gross operating charges I 



