Wisconsin Cheese Makers' Association / Proceedings of the Wisconsin Cheese Makers' Association forty-second annual convention November 15, 16, 1933 assembled in the Eagles Auditorium Sheboygan, Wisconsin
Price, Walter V.
Cost of making cheese at four different cheese factories, pp. 46-51 PDF (1.3 MB)
48 WISCONSIN CHEESE MAKERS' ASSOCIATION The four factories which I intend to discuss were selected partly be- cause the owners and operators were willing to help us get the infor- mation we needed. We are grateful to these men even though we cannot thank them personally by name at this time. These plants vary widely in size as well as in practically every other respect. It may seem to you at first glance that certain results of this study are related to the size of these factories, but I wish to state emphatically that I am firmly convinced if four other plants in the state had been selected with the same diversity of size that we might have reversed every conclusion which may seem apparent from the tables and graphs which are in your hands. No plants, however, could have been se- lected to illustrate better than these four the advantages which may be attained by careful study of the operation and management of a factory. Table 1 presents some general information which will be helpful in considering the tables which follow. The figures in this and all other tables cover the observations of one year beginning May 1, 1931. The amount of milk received, which is the first item in the table, serves to distinguish the factories. They range in size from a one-man plant to one which employs several men. Figure 1 also dis- tinguishes the plants according to the amount of money invested in land, buildings, and equipment. Factories B and C are relatively new plants, while the others have survived several depressions in the past few decades. The passing years have taken their toll from fac- tories A and D until today their actual values are far less than their replacement values. The second item in table 1 shows the variation in milk composition at the four plants and serves to explain to some extent the differences in the yield of cheese from 100 pounds of milk which are shown in the next line of this table. But this second figure is calculated to show what the yield should be at these factories when the composition of the milk and the moisture in the cheese are taken into consideration. Comparing the efficiencies of factories by the yield per 100 pounds of milk when the moisture of the cheese may be 35 per cent in one plant and 40 per cent in the other is misleading, but not more so than com- paring the yields per pound of fat when the milk averages 3 per cent at one plant and 4 per cent at the other. I suggest that, when the cheese is made to suit the buyer, the efficiency of the factory would be indicated better by comparing the actual with the calculated yield. The calculated yield sets an individual standard determined by the fat in the milk and the moisture in the cheese. Anyone, knowing the per cent fat in the milk and per cent moisture in the finished cheese, can calculate this standard. Table 2 shows the amount of money received from sales, the costs of manufacturing and finally the net income at the four plants. The sales receipts came from the sale of cheese, whey cream, milk, and butter. Cost of making consists of the items of labor, supplies and burden. In supplies are included bandages, rennet, color, salt and boxes. Burden, which is sometimes called "overhead" includes the ex-
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