METHODS OF CONDUCTING COST STUDIES. 41 
THE ENTERPRISE RECORD IN DETAIL. 
The first consideration for the record of any enterprise cost study 
is the size and value of the entire farm, with the distribution of the 
acreage and values of the land used for the production of the various 
crops for the previous year, and a statement of the yields and cash 
receipts from the various crops. 
Man labor. — In the special enterprise to be studied, the principle 
and most difficult items of direct expense are considered in turn. 
The first of these is the direct labor on the enterprise. The labor is 
first considered in terms of the hours of man and animal or mechanical 
power required by the various operations concerned in the production 
of the crop or animal product in question. This is expressed in terms 
of the normal rather than as the extreme time in which the operation 
may be performed. It is usually approached in such a manner as to 
arrive at the number of acres covered in a day of 9 or 10 hours 
with a certain power unit; this factor, applied to the acreage, say of a 
particular crop, provides the total time required on that crop. This 
has been termed the practice side of an enterprise study; that is, 
obtaining the basic information as to what are common practices and 
the amount of time necessary to perform the operations. Next, it is 
essential that a record be obtained of the cost of all labor used on the 
farm, together with an approximate record of the total number of 
months of man labor expended, the amount of wages paid, and an 
estimate of the cost of board consumed by the hired help. 
Horse labor. — In studying by the survey method an enterprise in 
which horse labor is an expense, it is always difficult to arrive at a 
satisfactory rate per hour of horse labor without reference either to 
detailed cost accounts for similar types of farming or to information 
obtained by the survey method on this particular point. It is often 
possible to obtain fairly accurate figures on feed requirements and 
other costs of maintaining farm work horses along with the enterprise 
survey, thus providing a means of determining approximately the 
cost of horse labor per hour. 
Materials. — " Materials" include the seed, twine, spray material, 
feeds, etc., used in production. With figures on the quantities of 
materials actually used are recorded also current prices, but the 
quantities are noted on a normal basis as well as for the current year. 
It is advisable to record, in this connection, the approximate total 
expense of operating the farm, in order to be able to compare the 
enterprise studied with the total earnings, expenses, and the labor 
income of the farm as a whole. 
Equipment. — The next item of importance is farm equipment, with 
special emphasis on the equipment used for the enterprise studied. 
Usually it is advisable to obtain a very complete list of the larger 
