METHODS OF CONDUCTING COST STUDIES. 31 



visiting the farms at regular intervals, not less than twice each week, 

 for the purpose of gathering the necessary data for the entire farm 

 business. This means that the man must visit from 6 to 8 farms each 

 day, obtaining a record of the labor in detail for the period that has 

 elapsed since his former visit, supervising the keeping of the cash 

 account, and obtaining data as to yields, production of live stock, 

 feeding practices, household consumption of farm products, etc. 

 From the field blanks the data are usually transcribed by the field 

 men to office forms, which are then forwarded to the local office, at 

 which practically all the records are summarized and from which 

 reports are sent back to the farmers. 



Following is a brief description of the primary records collected by 

 the route agent in the field, no attempt being made to illustrate or 

 describe the methods of tabulating and summarizing the complete 

 records of the farm business for the year. 



THE LABOR RECORD. 



One of the most difficult cost records to keep accurately is the 

 detailed labor record. One of the strong features of the route plan is 

 the frequent personal visit which enables the route man to keep track 

 of the labor expenditures. Often the record of the labor is taken 

 directly from the farmer's verbal report to the field man, but it is 

 becoming more common practice for the farmer to record all the labor 

 performed each day on a convenient blank, which is quickly copied and 

 checked by the field agent. 



One of the principal difficulties in connection with the daily labor 

 report is that of accounting for the entire day for all the farm workers. 

 With the multitude of tasks involved in the farm business, it is very 

 easy to overlook certain operations that are really important. 



This is one reson why the route plan seems to give better results 

 than some other methods, since the agent is at hand to check at once 

 any discrepancy, or to ask for further information if the daily labor 

 reports are not complete. 



The record of the daily chores, or regular daily work, is taken in 

 total each day, but distributed to the classes of stock once or twice a 

 month. It has been found by statistical analysis of a great many 

 records that the chores through a given month will require about the 

 same amount of time each day unless the number of stock changes 

 considerably. It is much easier for the farmer to report the total 

 time of regular daily work each day, and to divide it once or twice a 

 month among the classes of stock that require the chore labor, than it 

 is to attempt to distribute the chore labor each day. For convenience 

 in reporting the chore labor and for the recording of changes in the 

 number of live stock each month, a special form has been prepared, 

 entirely separate from the regular daily labor report. (See fig. 3.) 



