1 8 MILK PRODUCTION COST ACCOUNTS 



it can be calculated quickly and ' easily, and can be applied 

 to any system of feeding. The accuracy of the method can 

 not be questioned, and it will not only simplify cost estimates, 

 but make them appUcable under definite conditions at any 

 time. A further benefit from its use is that the advantages 

 and disadvantages of different systems may be studied. Gen- 

 erally it is not definitely known how valuable pasture really 

 is, and in some cases it is not considered economical to pasture 

 cows at all. A glance at the summary of feed costs on page 

 29 will show that although pasture was charged at $5 for the 

 season, still WoU's figures indicate that the Guernsey cows in 

 the contests derived from 16.2 to 20.9 per cent of their total 

 feed units for the year from pasture. It is obvious that the 

 pasture was really worth several times $5. 



As a further suggestion of the value of pre-calculated feed 

 costs, we find by referring to the Bulletin by Woll ^ that ia 

 comparing the different breeds of cows, for the best 25 Hol- 

 steins the ratio of cost of feed to net returns was 100:107, 

 while for the best Jerseys the ratio was 100:143. The pasture 

 was charged at $5 per season, but on page 74 of Woll's pub- 

 lication the 25 best Holsteins are shown to have received 12.8 

 per cent of their feed units from pasture, while the Jerseys 

 secured 25.4 per cent and at the same charge. This is simply 

 cited as an instance where such a method as is suggested can 

 be used in calculating feed costs, and in showing the advan- 

 tages or disadvantages of different systems. 



Although in general it is well to have high production to 

 counterbalance the cost of maintenance, the last few pounds 

 of production of many cows cost too much. Often by feeding 

 less grain and not attempting to force to the very limit a cow 

 will produce somewhat less milk, but the total amoimt of milk 

 secured will be produced at proportionately less cost. A cost 

 calculation month by month will show when the cows are most 

 profitable and how expensive they are, or even how much the 

 profits of some months are consumed by expensive or forced 

 feeding during other months. 



* " Studies in Dairy Production," Wise. Exp. Sta., Research Bull. No. 26, 

 p. 72. 



