A FARM MANAGEMENT SURVEY IN BROOKS CO., GA. 



45 



ITEMS 



| 



l°i 



COST PER ANIMAL 

 *IO 20 30 40 50 60 TO 



eo 



FEED COST 



DEPRECIATION 



INTEREST 



VETERINARY, SHOEING, 

 ETC. 



*86.00 

 15.65 

 1 1.88 

 1.73 



"14.5 

 13.1 

 10.3 

 1.5 



'•SOU >,„.„. »6»« «,<..! »c„ 



«AaS4S&K4S«S»i^!K»4^^ 



■ 



E3 CORN D ORTS CORN FOODtR S K»Y i On 





TOTAL 



115.46 



100.00 



Fig. 16. — Annual cost of work stock per animal. 



The depreciation on work stock accounted for 13.7 per cent of the 

 annual cost, or 10.6 per cent of the average value per head. This 

 means that the average remaining working life was 9.5 years. 



With the average work animal on these farms, 31 acres of crop 

 land were cultivated and 113 days of productive labor were per- 

 formed, the latter at a cost of $1.07 1 per day of such labor. 



EQUIPMENT COST. 



The present value of the implements and machinery on these farms 

 amounted to $330 per farm, or $2.28 per acre of crop land. The 

 annual charge against this equipment is the sum of the depreciation, 

 repairs, interest, taxes, and insurance, minus the receipts from imple- 

 ments hired out. This charge, the items of which are shown in 

 figure 17, amounted to $103.47 2 per farm, or $0.71 per acre of crop 

 land. This sum equals 31.4 per cent of the present value of the 

 equipment and 4 per cent of the total cost of crop production. As 

 explained elsewhere, the equipment charge was distributed among the 

 productive enterprises on the farm in proportion to the amounts of 

 mule labor expended on each. The charge amounted to 21 cents for 

 each day of productive mule labor. 



ITEMS 



feP 



5t-=H 





COST OR VALUE PER FARM 







O o. 



*50 



100 ISO ZOO 250 



300 



PRESENT VALUE OF 

 IMPLEMENTS & MACHINERY 



$ 

 330.00 







TOTAL ANNUAL COST 



104.54 



31.7 













DEPRECIATION 



55.44 



16.3 







INTEREST, TAXES, INS. 



32.54 



9.8 









REPAIRS 



15.14 



4.6 









MACHINERY HIRED 



1.42 



.4 



1 







Fig. 17. — Present value and annual cost per farm of implements and machinery. 



The item of depreciation includes more than half of the annual 

 equipment cost, or 16.9 per cent of the present value of the imple- 



1 This cost is the average per day per farm, whereas the costs given in figure 16 are 

 averages per animal. 



2 The total annual cost, $104.54, shown in figure 17, represents the gross cost. Sub- 

 tracting the receipts from machinery hired out, $1.07, leaves $103.47 as the net cost; 

 per farm. 



