VI PREFACE 



The idea of pre-calculating feed costs has, as far as is known, 

 never been suggested before. At first thought it may seem im- 

 practical. Nearly all scientific and successful practical feeders 

 of dairy cattle, however, have full confidence iii the reverse 

 of the formula recommended herein. On a basis of the re- 

 verse of the formula, or with some other standard, they com- 

 pute the feed requirements of their cows. The value of a 

 method for pre-calculating costs is obvious. Without it milk 

 costs are only history, and when finally computed are not 

 appUcable under changed prices of feed. The value of the 

 method suggested herein is that by the use of it cost may be 

 determined at any time. It is only necessary to know the 

 kind and prices of feed. With the systems now in general 

 use the records of milk costs merely show what the cost has 

 been and may not apply when one feed has gone up in price 

 and another down. The author is looking to the ideal condi- 

 tion when we shall be able to figure milk prices as accurately 

 as the modern shop manager who, given the prices of material 

 and labor, can figure to a fraction of a cent the cost of pro- 

 ducing certain articles. The formula used herein is based on 

 Armsby ' Energy Tables and Maintenance Standard, com- 

 bined with Eckles " Milk Standards. 



The author is aware of the fact that there is some differ- 

 ence of opinion as to which feeding standard is most nearly 

 accurate, and the standard here used may be changed slightly 

 without seriously affecting the use of the method. Such modi- 

 fication as the user wishes to make or finds desirable may be 

 applied with little change of formula. Even another standard 

 or basis of food requirement may be used. The Feed Unit 

 System with the Scandinavian Feeding Standard may easily 

 be substituted. This system would be even more simple and 

 would no doubt give satisfactory results. The Energy Method 

 is used because it is growing in favor in this country at the 

 present time and has given excellent results in practice. 



It is thought the discussion of other items of cost will not 

 only serve the purpose of furnishing a method of cost estima- 



' U. S. Department of Agriculture, Farmers' Bulletin No. 346. 

 ' Missouri Agr. Exp. Sta., Research Bulletin No. 7. 



