Milk Production Cost Accounts, Principles And Methods
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If assessed at one-half value, at a rate of 2 per cent, the item of taxes would be 80 cents per cow per year. The depreciation and annual repairs of a building of this kind would not amount to more than 4 per cent. A summary of the cost of building under these conditions would be as follows: Interest, $80 at 5 per cent $4.00 Insurance, $80 at 0.3 per cent 24 Taxes, $40 at 2 per cent 80 Depreciation, $80 at 4 per cent 3.20 Total unit cost of housing $8.24 CHAPTER V THE COST OF CATTLE The charge ...for cattle or for their use is the most disputed item of milk cost. A question that first arises is shaU the cows be invoiced at cost of production or at a price at which they could be bought or sold as milch cows. Most cost ac- counts make use of the latter figure. The cows are valued at the beginning of each year at what is believed to be a fair sale or purchase price of the animals, even if they have been raised at less actual cost. This is not good business, for it inflates the capital really invested, and does not represent actual cost.
What to read after Milk Production Cost Accounts, Principles And Methods?
You can find similar books in the "Read Also" column, or choose other free books by Larson, Carl William, 1881- to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
If assessed at one-half value, at a rate of 2 per cent, the item of taxes would be 80 cents per cow per year. The depreciation and annual repairs of a building of this kind would not amount to more than 4 per cent. A summary of the cost of building under these conditions would be as follows: Interest, $80 at 5 per cent $4.00 Insurance, $80 at 0.3 per cent 24 Taxes, $40 at 2 per cent 80 Depreciation, $80 at 4 per cent 3.20 Total unit cost of housing $8.24 CHAPTER V THE COST OF CATTLE The charge ...for cattle or for their use is the most disputed item of milk cost. A question that first arises is shaU the cows be invoiced at cost of production or at a price at which they could be bought or sold as milch cows. Most cost ac- counts make use of the latter figure. The cows are valued at the beginning of each year at what is believed to be a fair sale or purchase price of the animals, even if they have been raised at less actual cost. This is not good business, for it inflates the capital really invested, and does not represent actual cost.
What to read after Milk Production Cost Accounts, Principles And Methods?
You can find similar books in the "Read Also" column, or choose other free books by Larson, Carl William, 1881- to read onlineMoreLess
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