12 MILK PRODUCTION COST ACCOUNTS 



undertakes to determine the feed costs. The feed cost is 

 based on scientific feed-requirement standards, and it is assumed 

 that, given the size of the cow and the amount and quality 

 of milk produced, the amount of protein and energy necessary 

 to maintain the cow and supply enough of energy and protein 

 for the milk can be accurately determined. The first question 

 naturally asked is, are all cows equally efficient? They are 

 not, because not all produce the same amount of milk, but 

 those that produce the same quantity are practically equal in 

 efficiency. Stating this in another way, a cow of a certain 

 size requires for maintenance practically the same amount of 

 feed as any other cow of the same size, and the amount of 

 food required per unit quantity of same quality of milk is 

 practically the same. The following are selected quotations 

 from Eckles and Reed ' in a careful study in milk production, 

 and indicate their conclusions from digestion trial: 



"The digestion trial showed practically identical results." 



"The real cause of the difference in production was found to be 

 in the amount of feed consumed above maintenance." 



"After deducting the maintenance required one cow produced 

 mUk as economically as the other." 



"The main difference between profitable and unprofitable dairy 

 cows is not to be found in the coefficient of digestion, or in the 

 amount of food required for maintenance." 



"The superior dairy cow is simply one with a larger capacity 

 for using food above the maintainence requirement and one that 

 uses this available food for milk production." 



It is obvious from these conclusions that of two cows of 

 the same size the one that will produce the greater amount 

 of milk is the more profitable, for the feed required for main- 

 tenance is practically the same. Two cows, each producing 

 lo pounds of milk per day, produce it at a greater cost than 

 one of the same size that produces 20 pounds. This is im- 

 portant in figuring feed costs. 



When it is agreed that we have feeding standards that can 

 be relied upon for determining the requirements of cows, it 

 is certainly reasonable to use them in calculating feed costs. 

 ' Missouri Agr. Exp. Sta. Research Bull. No. 2, p. 146; 



