HORSE LABOUR COSTS.

Press, Volume LXVI, Issue 19972, 5 July 1930, Page 12

HORSE LABOUR COSTS.

CHAMBER OF COMMERCE BULLETIN. No. 12 Agricultural Bulletin, prepared by the Canterbury Chamber of Commerce in conjunction with Canterbury Agricultural College and the Economic Department, Canterbury College, deals with the subject of Horse Labour Costs, as follows: Introduction, With the application of science to farming there has grown up, particularly within the last two or three years, the demand lor accurate information in regard to costs of various operations cn the farm. To supply this demand 1 so mo system oil costing is essential. I g,j EC e one at' tho basic instruments of arable farming is the horso team, an indication is here given of how horse costs may be arrived at, followed by an explanation of causes of variations that occur in horse costs. Tho example taken represents no actual case, and is set out in this form merely as an example of a simple method of arriving at horse costs. Investigations made over a number of farms at various times show bo much variation that it is evidently necessary, in order to obtain any satisfactory degree of accuracy, that each fanner's costs should be calculated individually. Method of Arxlvlng at Costs of Horses Labour. Tho costs can be easily arrived at by compiling a Horso Working Schedule on the following lines:— Example: HORSE WORKING SCHEDULE. G-Horse Team of 7 Horses. ■ - £ s. Direct Costa— Feed: 35 tons chaff, .at £3 10s. .. .. .. .12-2 10 Grazing: Kent and Rates for 15 acres grass .. ;;o 0 Sundries: Veterinary, Shoeing, Clipping, Covers, ' Harness, Repairs, I etc. . ... .. •• 21 ; 0 ! Depreciation: Difference in | value of Team at begin- ' ning-and end of year. as set out below .. . 30 ■ 0 203 10 Indirect Costs— ' [lnterest on: i ?. Horses, £175 at 6% .. 10 10 I Stable, £IOO at Gso .. 6 ■(• Harness, etc., £4O at 6%. 2 8 Depreciation on: Stable, £IOO at 4% 4.0etc., £4O at 25% 10 0 Total .. .. 32 18 Less Manurial Residues of 35 tons chaff, at 5/- • per ton .. .. 815 . _ 24 3 Total Cost for 6-Horse Team of 7 Horses .. £227 13 This is equivalent to approximately £32 10s. per horse. Assuming an average of five horses are worked 200 days ia the ■ year, 8 hours per day, 8,000 horse hours are worked, at approximately 7d. per horse hour. .. , Cost per Acre. Since, as will be shown later, the acreage worked is just as important as the 6ost per horse or per hour Worked, the following schedule is inserted to show the method of arriving at the cost pef acre ploughed. Similar methods can be used for estimating the cost per acre of other farm operations.