Farm Accounting And Business Methods a Text book for Students in Agriculture An
Farm Accounting And Business Methods a Text book for Students in Agriculture An
J a John Andrew Bexell
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This indicates that there are 3. 7 pounds or 4. 3 pounds of butter fat in 100 pounds of milk. Multiplying the weight of the cow's milk for the month by the test the result indicates the pounds of butter fat which the cow has produced for the month. At the end of the year 96 COST ACCOUNTS AND SPECIAL RECORDS it is a simple matter to add together the twelve monthly records of butter fat. Multiply the sum of these weights by the price per pound and the result indicates the value of the product. Th...e record for each member of the herd can be thus worked out. A study of these records shows the comparative value of the various cows in the herd. "In order to know whether the cow is paying a profit or not the owner must have a definite idea of how much feed she has consumed in making this product. Knowing this, the actual values of all the cows are easily determined. On dairy farms where the hand separator is used it is safe to charge a cow for food only while in milk. The skim milk will usually pay for the cow's board while dry, and the calf and manure should more than pay for the labor it takes to care for her.
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