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Wisconsin Cheese Makers' Association / Proceedings of the Wisconsin Cheese Makers' Association forty-third annual convention November 14, 15, 1934 assembled in the Eagles Auditorium Sheboygan, Wisconsin
(1935)

Damrow, E. C.
Cost of making cheese in 1934 and 1935,   pp. 20-24 PDF (1.2 MB)


Page 21


FORTY-THIRD ANNUAL CONVENTION
they charge or deduct a small amount from the monthly milk checks
to take care of these emergencies, which is done in many cases.
The cost might be computed in various ways, depending on how the
individual cheese factory is operated. In some localities the cheese
maker owns the factory, furnishes all equipment, all supplies and
labor, and the costs are figured on the basis as tabulated in this bulle-
tin, the same as a cooperative factory where everything is furnished,
supplies, equipment, labor and building.
In other localities where the factory, also the equipment, is owned
cooperatively by the farmers, they hire a cheese maker to do the work
only. There is another group where the farmers own the building co-
operatively, but the cheese maker has to furnish all the equipment,
supplies and labor. If all items are figured, they should always figure
the depreciation on their equipment and building or the interest on
the money invested.
The difference in cost is very little between 1933 and 1934 for gen-
eral supplies, such as rennet, color, salt, acid, cleaning compounds, oil,
glassware, breakage, repairing, and retinning, and fuel. Rennet and
color are a little higher than last year, but some of the other items
might be a little less. The same is true of cotton goods. The prices on
the cost sheet are list prices, whereas most cheese makers are prob-
ably buying at a 10% cash discount, which will bring these figures to
approximately the same price as listed on the bulletin.
In the art of manufacturing cheese, there are new devices, new
methods, and new ideas developed every year, which usually makes ex-
tra equipment necessary for the performance of the work in order to
make the highest quality of cheese. A few years ago only a limited
number of cheese factories used a moisture oven or made moisture
tests; but as the laws are getting more stringent, as well as the
check-up by the State and the cheese buyers, it is absolutely necessary
for factories to watch their moisture.
The sole object of these reports to your organization is to encour-
age each cheese maker to check his cost. Figure your own items of
cost that you had during the year or expect to have the coming year.
Tabulate all your expense items and supplies, as well as the fixed ex-
penses; follow this system or any system of your own.
In the printed list of equipment there may be several items that are
not used in some factories, but an up-to-date cheese factory should
have all these items of modern equipment and tools. There also may
be some equipment and tools used which are not listed. For instance,
in the small factory we list only one style of cheese hoop, whereas the
ordinary factory has two, three, and sometimes four different styles
of cheese hoops, which also adds to the amount of investment for
equipment.
The amount allowed for depreciation or replacements depends con-
siderably on what tools are used. The depreciation on equipment is
about ten per cent of the cost of equipment, which in a small factory
amounts to approximately $350 and in a large factory about $600.
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