Die Theorie der Volkswirtschaft

Bibliographic data

Monograph

Identifikator:: 892769734

URN:: urn:nbn:de:zbw-retromon-76808

Document type:: Monograph

Author:: Maslov, Petr http://d-nb.info/gnd/123876184

Title:: Die Theorie der Volkswirtschaft

Place of publication:: Leipzig

Publisher:: Verlag von Arthur Kade

Year of publication:: 1912

Scope:: 1 Online-Ressource (VIII, 293 Seiten)

Collection:: Economics Books

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COSTS OF PRODUCING SUGAR BEETS 35 were charged at farm values, and the man labor required in caring for the horses was calculated at the same labor-cost rates charged against the other farm enterprises. Depreciation was calculated on the basis of the working life of the animal. In determining the horse- labor cost rate per hour, the total cost of depreciation and of keeping the horse was prorated on the basis of the total hours of horse labor chargeable directly to the several farm enterprises. The rates thus obtained include the costs of both the direct and the indirect horse abor. Tractor costs are on the customs or job rate basis for men and machines and thus include wages for tractor operators. As there were relatively few farms on which tractors were used in sugar-beet culture, no separate study was made of the comparative economy of horses and tractors. The tractor farms are therefore included with the nontractor farms in all the cost tabulations. Seed costs include the cost of seed only, the costs of hauling and olanting the seed appearing under labor and horse or tractor costs. Commercial fertilizer cost consists of the cost of the fertilizer only, the cost of applying it being charged elsewhere. Manure costs include only the farmer’s estimate of the farm value of manure, not the cost of hauling or applying it. The residual value of manure is taken into account by charging only 50 per cent of its cost to the first crop, 30 per cent to the second crop, and 20 per cent to the third crop. Minor direct costs include those incurred specifically for sugar beets as follows: Spraying material, extra water purchased or rented for rrigation, crop Insurance, and any hired-machine work, such as planting beet seed and hauling beets to loading station. General costs. General costs are those incurred as a part of the entire farm busi- ness and must therefore be allocated to the several farm enterprises, of which the production of sugar beets is one. They include costs for equipment, irrigation, taxes, and minor items. Equipment costs include repairs, depreciation, and costs of housing heet implements. Taxes on implements used in beet production are allocated to ‘‘Taxes,”’ insurance to ‘Minor general costs,” and labor of repairing machinery to ‘Labor on machine operations’ as indirect labor. The cost of each implement is prorated to beets on the basis of use as estimated by the farmers and checked by the agents of the commission. Irrigation costs include only the amounts paid by the farmers for the maintenance of irrigating canals and ditches, costs of canvas dams, etc. The labor costs of irrigating are charged to ‘Labor on machine operations.” These costs are prorated on the basis of the amount of irrigation water used for sugar beets and for other purposes. Taxes include those paid on real estate and on personal property, whether paid by tenant or landlord, but do not include income taxes. They are allocated to sugar beets on the basis of relative investment. Minor general costs include the proportionate part chargeable to sugar beets of the cost of fuel (gas) and oil for farm pumps and auto trucks, beet growers’ and other association dues, fencing repairs (cash), telephones, maintaining drains, and running the farm auto- mobiles. The allocation of these costs was made by the farmer and checked by the agents of the commission.

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