Show FARM COST RECORDS W E thain assistant professor of accounting utah agricultural college during the of liquidation tol fol lovin the war the business man tuan has found it ne necessary essary to study and an alye his business very closely that lie might el minate unnecessary aua exi expenses ceases md and thereby red ico ice I 1 11 is overla overhead ead lie has also analyzed his business to ascertain II 11 there veto not particular phases ot of it that vere n t paying 1110 J accomplish V alls Is an anilois aia sis he has turned more and naoia to up ul to lute account ing in methods a tool NN emch I 1 aci he lie had not been using u ing to its utmost why cannot the firmer use this tool to as good adv intake as its the business man A As s a aroid business proposition farming Is analogous to th it of 0 man af a timing file Is en aed in two 0 co ile activities pro lutin and avirl otina are those not riot the t vo no activities in which the farmer s eri enraged ena aged ahe manufacturer uses his ahlstam to determine aliat his coats of production and sell ing arc tire and it those costs are too hl high h why coul I 1 not similar met mett 0 te Is 0 9 anah sis he be applied to tanning farming operations erat ions I 1 lot ot us examine the files question t a moment hallil tall if first tao activity of prodie tion ahe average farmer f armor raises live croos and keeps a heil head of dairy covis eonis ilos man know that each line of ac paid a profit and how bucl aty it not be possible that the profits made on the cops c ops and dairy herd Is ls being offset by losses on livestock if the owner of i i farm had positive tiNe knon knowledge lede flat vat such a condition he would probably do one of tw two 0 things find fitall a WAN to change that loss into profit ot 0 the losing activity entirely A simple set of records would give him the tile information alich to male euch an anan analysis alysia us as above out lined with t this his tool an account ing system 35 stem he be could compile fora pila from day to day the cost of currying cirr ying on each of his various activities I 1 e the cost of ot raiding raisin his crops his live stock etc an I 1 the returah he ile voul I 1 then be in ponso eslon oc of positive knowledge cledge as to cinalt mt each of ills activities or tarm farm departments depar monts wins doing na atun 0 lysing money more than that he has a dehalle detal lel I 1 statement of his costs and eapen et penea and a careful exa ra of 0 the i may reveal excessive cost or sho ho many places where savings co child ild be made once started there Is illy no end to the waye ways in fanich such a system could be asao should he de sire to farry carry his investigations into greater detail he could oy the methods compile his ests and returns return a for each kind of t crop each class da of livestock etc thu thur determining tl 0 e 0 cost of pro producing duLIng a bushel of wheat or a ton of beet beets or the cost of preparing an animal for the barket therance rAnce the habit ie is acquired there la is a reil rell pleasure I 1 lu the determination ot of cost the same la to tru true except perhaps ta in a lessor degre et of the cost of mai chis coat cost la is port perhaps spa not go 0 o easily controlled as a the costs of 11 but it would be enlightening and well nell worth the small am adint 0 ant ot of tor for the tanner armer f to to time and effo effort rt know julat what it d dh cost bi bin a t barket his products |