The Objectives in Agricultural Cost Accounting

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Here the question can be hanlled by ascertaining the difference in the returns and differences in the items of costs which are not common to botii, T.o the extent that the costs are common they can be cancelled in determining •the relative profitableness of competing crops, and if so, why need they be given ftirther consideration when choice of crops is the objective?
This may sound like heresy, but note that I am speaking now only with re- gard to this particular use of cost accounts, namely,
...the making of dioice between coirrpetiiig enterprises where some of the factors of production are common tc both.
Let us consider coixLitions as they actually existed upon a Minnesota farm in the cropping season of 192I and let us assume that we have the choice which this farmer had in the spring, that is, the choice of seeding a 30 acre field to barley or to oats. The farmer has found -&■- '■ by tLe use of co.t recordR...and per.onai oosarvation tn.t th.re .re many operations ^na costs whicli are coanflon to ooth crops.


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