A FARM MANAGEMENT SURVEY IN" BROOKS CO., GA. 4l 
returns on the investment increased from 5.1 per cent for the farms 
with the lowest relative number of hogs to 8.6 per cent for the farms 
with the most hogs. 
In another table, not shown, there was found to be a close and 
direct relation between the percentage of farm receipts obtained 
from hogs and the profits from the year's business. It should be 
borne in mind that these results were obtained before the advent of 
the boll weevil, and that the farms heavily stocked with hogs were 
not the ones that grew the largest proportion of cotton. In the 
presence of the weevil, hog raising should offer still greater relative 
advantages in the form of profits. 
Fig. 14. — Brooks County has long been noted for its production of hogs, an enterprise 
that, since the invasion of the boll weevil, is partly, and profitably, replacing cotton. 
These results would seem to indicate clearly that in the production 
of swine one of the most profitable substitutes for cotton is to be 
found. Since this survey was made, the production of hogs in this 
part of the State has been increasing at a remarkable rate. The 
problem of the proper organization of farms for the production of 
hogs in this area is the subject of a separate study. (See fig. 14.) 
COST OF PRODUCTION. 
Results obtained by cost accounting on the farm should not be 
given a too literal interpretation. It will, frequently be found that 
cost-accounting methods indicate that certain farm enterprises are 
being conducted at a loss, but it does not necessarily follow that such 
enterprises should be abandoned. On the other hand, such enter- 
prises may add materially to the profits from the year's business. 
It may be found, for example, on a farm devoted principally to 
