PART II 



RESULTS 



CHAPTER IV 



PRIMARY RESULTS 



THE first results afforded by cost accounts are those 

 which give the management information as to product-costs 

 and the cost of the various processes leading up to them. 

 In the case of crops these processes are mainly cultivations, 

 including manual and horse labour, and mechanical power ; 

 farm-yard manure ; harvesting or lifting ; threshing, 

 delivery, &c. ; in the case of live stock and live-stock 

 products, labour ; foodstuffs, both purchased and home- 

 grown ; distribution. 



These primary results supply the farmer with the bare 

 facts of his various costs and the results of his year's work, 

 by which he may test his efficiency as a manager in every 

 branch of his organization, thus concentrating his attention 

 on the means by which to reform or otherwise to tighten up 

 the control of his business. At a later stage it will be 

 necessary to see what further results can be abstracted 

 from the records with the object of throwing light upon 

 the economic position of the whole agricultural industry. 



1. LABOUR 

 (a) Horse Labour 



The cost of horse labour on the farm is one of the first 

 results to be extracted from the records, as being an essential 

 preliminary to the compilation of other costs. The account 

 from which information on this subject is derived is the 

 ' Horses, Working Account '. It has been charged during 

 the year with all expenses of horse maintenance. These 

 will include home-grown foods and any purchased foods, 

 all of them at purchase price or cost of production as the 

 case may be ; grazing, at cost (see p. 88) ; veterinary and 



