ACCOUNTING RECORDS FOR COUNTRY CREAMERIES, 23 
COST ACCOUNTING, 
In computing costs of operation, the figures shown on the operat- 
i 
ing statement will be found atoning in most creameries. If the 
operations of a creamery include the manuiacture of cottage cheese, 
casein, condensed milk, and other by-products, a cost sheet may be 
arranged which will show the income from these products and the 
expenses chargeable to them, together with the comparative per- 
centage ratio of expenses to income. Whether complete cost records 
‘are maintained or not, it is advisable that the management keep 
itself informed as to the comparative cost of operation in the different 
-months, so that leaks or losses due to bad management may be quickly 
checked up and corrected before results disastrous to the prosperity 
of the creamery occur. The extent of cost accounting which may be 
necessary will always depend largely upon the magnitude and 
diversity of the operations carried on by the organization. 
CONCLUSION. 
In this bulletin are outlined briefly the accounting _ ‘oblems of 
country creameries and a system of accounts which may be adopted 
uniformly throughout this field of business. Supplementing the 
information contained herein, the Office of Markets and Rural 
Organization is prepared to furnish printers’ copy of the various forms 
comprising the system and in so far as practic sable to render assist- 
ance through its representatives to creameries desirmg the installa- 
tion of the system. 
