CHAPTER XVIII 



BUSINESS MANAGEMENT 



One of the most neglected phases of poultry keeping is 

 that of maintaining a record of all business transactions, 

 together with such records as will show whether or not the 

 flock is paying a profit. Such a system is important and of 

 value to those who are keeping poultry only in a small way 

 as well as to farmers and poultrymen with larger flocks, if 

 the business is to be conducted successfully. Aside from 

 these facts, one can frequently determine from such records 

 the cause of loss, should there be any, and, therefore, pre- 

 vent further loss. Again, even when a profit is shown, it 

 may be possible to determine a way to obtain a still greater 

 profit by reducing the cost of production or eliminating 

 unnecessary expenditures. The records and forms used to 

 keep such accounts and transactions need not be compli- 

 cated, in order to determine the standing of the business. 

 As a matter of fact, such records should be simple, so as to 

 eliminate any great clerical work, and also to present the 

 standing of the business clearly and quickly. 



The records given herein may be used as presented or 

 they may be changed to meet the requirements of a particu- 

 lar flock or the manner in which the business is conducted. 

 In either case the forms can be copied in a suitable blank 

 book so as to keep them intact. The several forms that are 

 necessary are as follows: Hatching and brooding record, 

 monthly statement sheet, feed record, egg record, yearly 

 summary, inventory, and balance sheet. 



Hatching and brooding record. Under "Number of eggs" 

 indicate the number in each setting or the number placed 

 in the incubator at one time. With each setting or each lot 



320 



