METHODS OF CONDUCTING COST STUDIES. 47 



In the cooperative cost of beef-production studies in the corn-belt 

 States routes have been established containing approximately 25 

 farms each, employing the detail accounting method in arriving at 

 the cost of producing beef on these farms. At the end of the year 

 the survey method is used in studying the business and the cost of 

 production of cattle on approximately 75 other farms in the same 

 community. The data from the detailed accounting method have 

 assisted in more accurately and satisfactorily interpreting some of 

 the results from the surveys. 



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