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Mechanization in Dairy Plant Accounting¹

Department of Food Science, Michigan State University, East Lansing

ABSTRACT

The highly competitive dairy industry, with its historically low profit margin on sales, requires constant alertness to keep costs at a minimum. Myrick (3), in 1959, quoted a survey by Dr. Charles French of 177 Indiana milk plants which had changed ownership since World War II; 112 (63%) had gone out of business. The principal cause was a lack of adequate records and reports.

In the past, much attention has been given to economy in the areas of processing and distribution. However, during this same time the office has incurred increased costs without the same regard for efficiency. During the 5-yr period, June, 1955, to June, 1960, dairy office personnel costs per 100 lb of milk processed increased about 20%, whereas increased efficiency resulted in reduced personnel costs per 100 lb processed of 18% for fieldmen, 10% for plant employees, and 12% for executives, even with rising wage rates (2).

¹ Presented to the Dairy Manufacturing Extension Section at the 57th Annual Meeting of the American Dairy Science Association, University of Maryland, College Park, June, 1962.