H.—3o.

PAYMENTS MADE BY DAIRY-FACTORY COMPANIES FOR BUTTERFAT-SUPPLIES. The following tabulation shows, in respect of the 1936-37 season, the final average butterfat-prices paid to suppliers of butter- and cheese-manufacturing companies, and in respect of the 1937-38 season the estimated average butterfat-prices. The dairy companies are grouped, for purposes of averaging, under the appropriate dairy-produce grading ports. In any comparison of butterfat payments to suppliers of companies, regard should be had to the location and special circumstances of individual companies, which will inevitably have a bearing on manufacturing and transport costs.

Payments by Dairy Companies for Butterfat-supplies.

COSTS IN MANUFACTURE AND DELIVERY OF BUTTER AND CHEESE TO FOB OVERSEAS STEAMERS. The standard form of published accounts provides for the grouping in the manufacturing and marketing accounts of dairy companies of the costs, under six headings, as follows : Cream Collection, Manufacturing Charges, Depreciation, Repairs and Maintenance, Charges Factory to f.0.b., Overhead Charges. The costs of all items grouped under the six headings mentioned are shown worked out on the basis of per pound of butterfat. In addition, the total cost to f.o.b. per pound of butterfat is recorded. Thus a reliable comparison of costs, item by item, is provided. This comparison is of great value to those interested in the work of dairy-factory companies and to the Government. The following tabulation shows the average costs of butter- and cheese-manufacturing companies for the 1937-38 season. The dairy companies are grouped, for purposes of averaging, under the appropriate dairy-produce grading ports. Comparative figures for the 1936-37 season are also shown in the tabulation : —

Season 1937—38: Costs in Manufacture and Delivery of Butter to f.o.b. Overseas Steamers.

38

(In pence per pound of butterfat.) Season 1937-38 (estimated). Season 1936-37. Butter. Cheese. Butter. Cheese. Auckland .. .. .. .. 14-870 16-514 13-642 15-546 New Plymouth .. .. .. .. 14-776 16-449 13-615 15-139 Patea-Wanganui .. .. .. 14-588 16-602 13-453 15-203 Hawke's Bay-Gisborne .. .. .. 14-557 15-697 13-386 14-425 Wellington .. .. .. .. 14-935 16-151 13-610 14-923 Marlborough-Nelson-Westland .. .. 14-254 15-514 12-918 14-266 Canterbury .. .. .. .. 14-764 16-353 12-861 14-836 Otago .. .. .. .. 14-195 16-166 12-831 14-398 Southland .. .. .. .. 13-724 16-128 12-310 15-393 New Zealand average .. .. 14-812 16-389 j 13-558 15-176

(In pence per pound of butterfat.) ho . _o • S G Tl 4) _• C C • O CJO .. O -rt . d° 5 <« 14-1 It. 1 | £§ 8>-S "3 fj 8 '31 § fc» &S o W o §r> ft, -=<0 >sS H 8 I Jf C£ -5 °? °° | p{ P & . . Auckland .. .. .. .. 0-354 0-901 0-064 0-076 0-402 0-139 1-936 New Plymouth .. .. .. 0-274 1-129 0-097 0-078 0-286 0-155 2-OI9 Patea-Wanganui .. .. .. 0-440 1-148 0-149 0-071 0-322 0-242 2-372 Hawke's Bay-Gisborne .. .. 0-420 1-064 0-106 0-056 0-457 0-269 2-372 Wellington .. .. .. 0-377 0-964 0-073 0-070 0-334 0-165 1-983 Marlborough-Nelson-Westland .. .. 0-464 1-146 0-145 0-127 0-544 0-261 2-687 Canterbury .. .. .. .. 0-743 0-921 0-079 0-098 0-225 0-514 2-580 Otago .. .. .. .. 1-006 1-314 0-112 0-045 0-365 0-778 3-620 Southland .. .. .. .. 0-603 1-395 0-090 0-144 0-173 0-714 3 119 New Zealand average — 1937-38 season .. .. 0-381 0-953 0-075 0-076 0-384 0-178 2-047 1936-37 season .. .. 0-352 0-927 0-072 0-088 0-398 0-147 1-984