Financial results on mixed dairy farms in 1937-'38

Abstract

In May, 1938, an enquiry was started by the Department of Dairy Accountancy and Economics, University College, Cork, into the costs and income of a number of dairy farms on the North Cork-Limerick border, about ten miles west of Charleville. The enquiry was designed to cover the two-year period, 1st May, 1937, to 30th April, 1939. This paper is intended to be a broad interim summary of portion of the data available for the first year?1st May, 1937, to 30th April, 1938. The information was collected by the "survey" method which necessitated a personal visit to every farm included in the enquiry for the purpose of ascertaining the relevant data. The farmers concerned were not required to keep financial accounts specially for the purpose of the investigation. For all farms, however, the quantity and value of milk sold were obtained at the creamery and, for most of the farms, complete information concerning concentrates purchased and eggs sold were available from the same source. In many cases the costs of manures, threshing, crushing, etc., were verified from the accounts kept at the creamery.