TABLE OF CONTENTS xvii 



PAGE 



113. Economy of Horse Labor. G. F. Warren 355 



114. The Problem of the Feeder. Henry Prentiss Armsby . . 357 



115. Economy in the Use of Plant Food. Cyril G. Hopkins . . 359 

 F. FORMS OF BUSINESS ORGANIZATION 



116. Individual Enterprise the Family-Farm. G. F. Warren . 360 



117. The Demand for Industrial Organization in Agriculture. 



Roy Hinman Holmes 362 



118. The Need of a Larger Unit of Organization. O. F. Cook . 366 



119. Organizing the Community for Production. T. N. Carver . 368 



1 20. The Possibilities of Co-operation . . 370 



VII. RECORDS AND ACCOUNTS AS MEASURES OF 



EFFICIENT MANAGEMENT 

 INTRODUCTION 374 



A. PRODUCTION RECORDS 



121. Individual Performance of Dairy Cows. Clarence B. Lane 377 



122. Checking Up the Poultry Plant. G. M. Gowell .... 379 



B. CAPITAL ACCOUNTS 



123. The Young Farmer's Need of a Yearly Business Inventory. 

 United States Department of Agriculture 380 



124. Making the Inventory. Fred W. Card 381 



125. The Depreciation Account. E. H. Thompson and H. M. 

 Dixon 384 



C. FINANCIAL RECORD OF THE FARM AS A WHOLE 



126. How the Office of Farm Management Analyzes the Farm 

 Business. E. H. Thompson and H. M. Dixon . . . . ' 384 



127. An Illinois System of Accounts. Farm -Account Book, Col- 

 lege of Agriculture, University of Illinois ...... 391 



D. COMPARISON OF RESULTS 



128. The Deadly Parallel Column. Farm Account Book, College 



of Agriculture, University of Illinois 395 



129. Some Tests of Farm Efficiency. Farmers' Bulletin . . . 396 



E. COST ACCOUNTING 



130. The Accounting Method of Studying the Farm Enterprise. 



H. C. Taylor 398 



131. A System of Farm Cost Accounting. C. E. Ladd . . . 405 



VIII. PRINCIPLES OF VALUE AND PRICE AS RELATED 

 TO FARM PRODUCTS 



INTRODUCTION 414 



A. THEORETICAL FOUNDATIONS 



132. Of Value and Price. John Stuart Mill 415 



133. Utility and the Demand Schedule. Alfred Marshall . . 421 



