PREFACE 



This report is one of a series on costs of handling, processing, and 

 storing the major types of domestic tobaccos covered by Federal price support 

 programs. The studies were conducted for the Agricultural Stabilization and 

 Conservation Service to provide guidelines for setting rates for these functions, 

 The average costs presented in these reports also provide individual firms with 

 benchmark data for assessing their relative position within the industry. 



The average middate of the various accounting periods covered in the 

 surveys was December 1, 1966. 



Processing and storage firms throughout the Southeast cooperated by pro- 

 viding accounting records on costs of operating processing and storage 

 facilities. Their excellent cooperation made these studies possible. 



The authors are also indebted to many individuals in the tobacco industry 

 for their constructive advice and counsel during the planning, data collecting, 

 and analysis phases of these studies. 



Washington, D.C, 20250 May 1969 



