The average number of cows per farm was as follows : 



Great Britain 



England and Wales 



Scotland 



33-61 

 32-20 

 36-75 



For particulars as to type of herds, &c., in the Winter Period see Interim Eeport, p. 

 Para. III. These are not materially affected by the changes in the Summer Period. 



5, 



III. COSTING METHODS. 



The same methods have been followed during the summer as those for the winter, as set 

 out in the Interim Report, p. 5, Para. IV., except in the case of manurial values. 



Credit for Manurial Values of Foods. 



The manurial values of all foods consumed, home grown and purchased, have been calculated 

 by the same methods as in the first period, but as part of the foods throughout the summer period 

 were fed in the sheds and part when the cows were grazing, the credit which should be allowed 

 in the cost statements for manurial values can only be a matter of estimate. The Costings Officers 

 obtained in each case the estimated value from the farmer of the dung made in the sheds, in order 

 that this might be used as a guide in arriving at the credit which should be allowed. 



The following table shows the comparison of the calculated net manurial values and of the 

 estimated value of the dung. 



Calculated Net 

 Manuiial Values. 



Per : Estimated Value of Per 

 Gallon. Dung made. i Gallon. 



As will be seen from the table the credit in either case is comparatively small. In these 

 circumstances the Committee are of the opinion that to make a uniform credit of "275 pence per 

 gallon, in all cases, being the approximate average value of the dung made in the yards, is a fair 

 and reasonable method of dealing with the matter. 



IV. RESULTS OF THE INVESTIGATION. 

 Costs. 



For the purpose of considering the general results of this investigation, it is important that 

 the statement of methods adopted, which were given in the Interim Report, should be read 

 with care, and continually borne in mind. For instance, although the cost of labour for Great 

 Britain is 3'20d. per gallon, the labour represented for this charge was not all directly expended 

 upon the dairy cows on the farms. A part of this charge for labour was incurred in respect of 

 the " Other Dairy Stock," but because the accounts have not distinguished between the labour 

 given to Dairy Cows (in milk and dry) and Other Dairy Stock, the cost is given as one item. 



In arriving at the costs, the Homegrown Fpods are charged at the following average Market 

 Prices, less cost of marketing : 



s. d. 



Hay 



Straw 

 Roots 



s. 

 9 16 

 5 14 

 1 14 



2 per ton. 



7 

 3 



A certain element of profit may be therefore included, and this must be taken into considera- 

 tions in forming any conclusions upon the figures. 



It has been the intention of the Committee as a general principle to adopt Cost of Pro- 

 duction as the basis on which Homegrown Foods should be charged in their General Costings 

 Scheme, but that basis has not been available in this Investigation and the only actual basis that 

 could be taken has been the market price less cost of marketing. 



Another basis which might have been adopted is " Consuming Value " as is customary in 

 some parts of the country, usually approximately two-thirds of the market price, but it was not 

 felt that this basis was a fair standard. 



