370 FARM ACCOUNTING 



(14) Item (3) divided by the number of cwt. of swine 

 sold, used, buried and on hand. That is, the number of 

 cwt. of swine removed from the drove during the year 

 plus the cwt. (estimated) still in the drove at the end 

 of the year, is used as a divisor. The result ($10.10 in 

 the case at hand is a good figure to compare with other 

 years to indicate the relative cost of producing one hun- 

 dred pounds of pork on the hoof, regardless of what the 

 ultimate use of the animal is to be. 



(15) Item (7) divided by the number of hundredweight 

 of swine sold in the market .and butchered for the house- 

 hold. This result when compared with a similar result in 

 other years gives the cost per cwt. of producing the pork 

 that results in the net gain or loss in ordinary swine oper- 

 ations for the year. 



(16) Item (1) divided into the cost of feed and multi- 

 plied by 100. This amount, when compared with similar 

 amounts of other years, affords a very good indication of 

 the relative efficiency of handling the livestock. If the 

 per < nit cost of feed remains nearly uniform from year 

 to year, any marked variation in item (14), cost per cwt. 

 of swine handled, would tend to show the efficiency or in- 

 efficiency of management. 



Analysis of Animal Products. In the case of dairy cat- 

 tle, sheep and poultry, tli i Comparative Analysis is pre- 

 pared to show the income from the marketable products, 

 separate from the income from the sale of the animals 

 themselves. It is impractical to attempt to separate the 

 costs between the animals and the product. For example, 

 if one wishes to find the cost of producing a dozen eggs, 

 he is confronted with a more or less theoretical problem. 

 It involves a definite analysis of food, for example, finding 

 out how much goes to produce the eggs and how much is 

 consumed in maintaining the hens in a normal condition. 



It is true that one can use one or two lines at the bottom 



