34 BULLETIN 973, U. S. DEPAETMENT OF AGRICULTURE. 



Losses from shrinkage as reported by 115 dealers varied from 0.3 

 per cent to 7 per cent, and the average was 2.29 per cent. Such 

 losses are largely due to the following causes : 



Leaky cans. 



Dented cans. 



Cans not full. 



Careless handling of cans in transferring from cars and dumping. 



Inefficient draining of cans. 



Leaky or battered apparatus. 



Fillers out of repair, and leaky valves. 



Losses at the filler. These may be caused by improperly adjusted valves, careless- 

 ness in handling, breakage of bottles, etc. 



Carelessness in handling full cases of milk, thus breaking the bottles. 



Loss from milk left in the pasteurizer, pipes, pumps, tanks, or other apparatus. 



Loss from process of pasteurizing, separating, homogenizing, and clarifying, by 

 evaporation and mechanical losses. 



Loss by transferring milk and cream from bottles to cans, as in the case of returns 

 from the routes. 



Shrinkage in cooling milk. 



Breakage of bottles in transferring on conveyers usually due to poorly constructed 

 cases. 



There is necessarily a certain amount of shrinkage in transferring 

 milk from cans to bottles and in the process of clarifying and pasteuriz- 

 ing. Special attention to this matter, however, should reduce these 

 losses considerably. Collecting pans should be placed under all milk 

 apparatus where milk is apt to spill and especially under the filling 

 machines. 



CHECKING MILK THROUGH THE PLANT. 



Every milk plant, whether large or small, should have as a part of 

 an adequate accounting system a method of keeping a check on all 

 milk received and handled through the plant. On the following 

 pages are given some of the forms that may be used in checking the 

 milk handled at small plants. No attempt is made to describe the 

 general accounting system. 



CHECKING GOODS HANDLED IN PLANT. 



There are many milk losses connected with a milk plant that are 

 sometimes overlooked. For example, a driver may go out with more 

 milk than is charged to him, or he may receive credit for returning 

 more milk than he actually returns, or a quantity of milk may be 

 sent out '^special delivery" and fail to be charged. To check up 

 such mistakes and losses a balance of all goods handled at the plant 

 should be made out each day. Figure 21 is a stock balance sheet 

 that is adaptable for a small dealer operating from 5 to 10 wagons. 



The method of using this stock balance sheet is as follows: The 

 "stock on hand" may be taken at any definite timef depending upon 

 conditions in the plant, as at 6 p. m.; but it should be at the same 

 time each day. (The "stock on hand" at the bottom of the sheet 

 will be carried forward to the following day as the ' ' stock on hand ' ' 

 at the top of the new sheet.) To this item is added all goods received 

 at the plant during the day. The total of these items is the total 

 to be accounted for. On the credit side of the balance are put all 

 sales, known losses, etc.; this total added to the quantity on hand 

 should equal the total to be accounted for. If all records are care- 



