NOTE 



THE interest in the study of Farm Management through 

 the agency of scientific book-keeping has been greatly 

 stimulated by the demand for information on the cost of 

 farm products arising out of the control of agriculture 

 necessitated during and since the War, and the first edition 

 of this study of Methods and Principles of Agricultural 

 Costing was exhausted within a few months of its appear- 

 ance. This new issue has been largely re-written and to 

 a certain extent re-planned, but the fresh experience gained 

 during the further period of work has necessitated but few 

 alterations in principle. Further consideration of some of 

 the problems, as for example how to divide a total cost 

 between two articles produced simultaneously, has led to 

 the recommendation of new methods in a few cases, and 

 other problems such as the costing of farmyard manure 

 and the distribution of manurial residues, and of the 

 cultivation-costs on bare fallows and fallow-crops, are still 

 only tentatively solved. 



New illustrations have been introduced in every case of 

 methods, principles, and results, so as to bring the figures 

 more into accord with present-day values, and all the 

 Tables are derived from actual farm accounts. 



Further attempts have been made to demonstrate the 

 value of scientific book-keeping and recording on the farm 

 for wider purposes than that of the information of the 

 farmer alone, and in the fifth chapter examples are given 

 of the fundamental importance of such data in the examina- 

 tion of the organization of the Agricultural Industry as 

 a whole. The method described for the comparison of the 

 efficiency of farm management in different cases is the work 



