percentage of profit, there must be an accurate record of 

 both receipts and expenditures. This same thing applies to 

 the operation of the plant in ever particular. There are 

 many phases of the work and each should be kept track of 

 if you are to know the details of your work. 11 you have 

 several pens of birds, you should know how many eggs are 

 taken from each pen daily. In this way you will be able to 

 tell at a glance the most productive pen. If they are all the 

 same breed, you will be able to pick out a good breeding pen 

 in this way. Otherwise, if now and then you have a pen that 

 is not up to the standard, you can dispose of them to the 

 butcher and thus rid yourself of an unprofitable lot of birds. 

 If you have several breeds, you can in this way make com- 

 parisons in egg productions and when you take up your 

 records at the end of the month or season, you can readily 

 tell which has been the most productive under similar cir- 

 cumstances. In this way you might be able to pick out a 

 variety with which you might do well. There are some breeds 

 which seem to appeal more strongly to one's particular taste 

 and these birds receive the best attention and their wants 

 and needs are made a standard by which the needs of the 

 other birds are measured. Then, it might be possible that 

 you would want to know the relative merits of the various 

 pens of birds, but you will want an individual record of each 

 hen or pullet you have. If you are running a trap nest plant, 

 you will be in a position to do this and by the aid of a suitable 

 book for the purpose, there may be kept a record of each hen 

 which will tell the story at the end of the month. In this way 

 you can pick out the pen of the most productive birds and 

 mate them with the best mate. From this well mated pen, 

 you will probably obtain good results. A careful breeder will 

 also want to keep accounts of the various hatches and the 

 mating from which they came. This will give you much 

 valuable information at another breeding and mating time 

 and you will be in a position to know which birds you selected 

 for the various matings. Then there are the receipts and 

 expenditures accounts or records which show the actual cost 

 of operating the plant and also the returns therefrom. These 

 will give you the standing of the plant from a financial 

 standpoint as well as from a standpoint to know what you 

 are doing. With such records ever before you, there is but 

 little danger of going astray in any way. Facts and figures 

 give you the whole story and you can make your own de- 

 ductions, for there is but one way to do a thing and that is 



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