32 BULLETIN &94, U. S. DEPARTMENT OF AGRICULTURE. 



Figure 1 illustrates the blank labor form used in recording labor in 

 the cost-accounting studies now in progress. It shows how the 

 record is kept by the farmer for himself and his hired help oh the same 

 page. Space is provided on the labor sheet for extra day labor 

 employed in harvest or other seasons when extra day labor is needed. 



Figure 2 illustrates a form of labor report which is kept by each 

 man working or where each man's report is filled out separately for 

 him by the proprietor. The men usually draw lines to indicate the 

 actual hours spent in various operations, indicating the field number 

 and the number of horses used. The tabulator or the field man can 

 get the number of man hours by figuring the time between the lines 

 drawn across the sheet. It is then a matter of multiplication to get 

 the horse hours. 



The advantage of this form is that it accounts for the full day and 

 is kept by each man on the farm. The disadvantage lies in the large 

 amount of tabulating and summarizing necessary in posting the 

 records. This form has been used with very good success in the 

 correspondence plan of obtaining farm data. 



Figure 3 illustrates the form used for the average monthly dis- 

 tribution of the daily chore labor, together with the changes hi the 

 number of live stock during the month. This form does not always 

 give the operations separately, as " feeding cows," "milking," 

 '"cleaning the barn," "separating the milk," etc., but it has been 

 found very satisfactory in distributing the regular daily work time over 

 the various classes of stock. When this report is received by the 

 office tabulator, it is checked with the total amount of labor reported 

 daily for the total chore time. 



FEED REPORT. 



The feed report is one of the most difficult records to obtain accu- 

 rately. It is comparatively easy to arrive at the total amount of 

 feed consumed on the farm by all classes of live stock, through 

 recourse to the inventories, the yields, and sales and purchases of 

 the various crops and feeds used on the farm. The difficulty arises 

 in determining the total feed or the feed per head consumed by 

 various classes of stock where they are all fed out of the same mow, 

 the same corn crib, and the same granary. On large farms it is 

 often possible to keep a bulk feed record for different classes of stock, 

 inasmuch as they are often separated in the different barns and fed 

 from different mows, bins, and cribs. 



The most satisfactory system of obtaining the feed record where 

 all classes of stock are fed from a common source is that known as 

 the "unit" system, usually based on the amount of each of the 

 different kinds of feed consumed per mature head of stock per day. 

 On the cost-accounting routes an attempt is made to have the farmer 



