874 



FARM ACCOUNTING 



ILLUSTRATION 71 

 MONTHLY DISTRIBUTION OF LABOR 



1 University of Missouri Research Bulletin No. 6. 



ly man, 28.4% was on crops, while 58% of the total time 

 worked by the average horse was spent on crops. 



The monthly distribution of labor is the record that is 

 looked upon as the starting point in any change of policy 

 that aims to utilize the men and horses more efficiently. It 

 shows, for instance, that only 1% to 8% of man's time in 

 January and February is used in connection with crops; 

 and that about 20% to 30% of horse's time is so used dur- 

 ing the same months. 



The first conclusion to be drawn from such a tabulation 

 should be that an opportunity exists for giving the farm 

 laborer something to do in the winter months and at cer- 



