BULLETIN OF THE 



No. 130 



Contribution from the Bureau of Plant Industry, Wm. A. Taylor, Chief 

 August 21, 1914. 



OPERATING COSTS OF A WELL-ESTABLISHED NEW 

 YORK APPLE ORCHARD. 1 



By G. H. Miller, Assistant, Office of Farm Management. 

 INTRODUCTION. 



It is not primarily the purpose of this bulletin to present data 

 which actually show the cost of operating a mature orchard, but 

 rather to suggest a plan of cost accounting for orchard operations. 

 This will be useful to fruit growers who wish to determine the cost 

 of fruit production. 



Probably in no branch of farming have greater recent advances 

 been made than in fruit growing. The growing of the apple is one 

 of the most highly specialized branches of agriculture. It is a 

 business which requires scientific knowledge, skill, and the greatest 

 care to make it a success. Many investors have entered the field, 

 and many of the older growers are realizing profits. Thus spurred 

 on by stories of fabulous returns, millions of trees have been set in 

 the last decade. It is probably safe to say that few know the cost 

 of growing this fruit. It is certain that there is a scarcity of 

 accurate data published on this problem. 



The method of cost accounting is discussed through the presen- 

 tation of two years' data obtained by the Office of Farm Manage- 

 ment through cooperation with Mr. H. E. Wellman, a progressive 

 fruit grower in Orleans County, N. Y. Detailed records of all daily 

 labor and financial transactions were kept, including complete 

 inventories and accurate surveys of all crops, as well as all necessary 

 information to determine not only the costs of the apple enterprise, 

 but also the cost of the entire farm business. It should be carefully 

 noted that the data presented hi this bulletin are costs based on 

 the annual expense factors incident to the maintenance and operation 

 of a well-cared-for mature orchard. No attempt is made to establish 

 a normal for the different items entering into the cost of growing 



i Acknowledgment is due to Mr. J. S. Ball for aid in the compilation of the data presented and to Mr. 

 H. E. Wellman, through whose cooperation this work was made possible. 



Note.— This bulletin contains data on the cost of producing apples on a mature orchard operated in 

 connection with a general farm in western New York. The information is applicable to all similar oper- 

 ations. 



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