There are certain expenditures unavoidable in running a rubber estate belonging to a limited lability Com-Pany and to get a correct idea Whether the estate is being properly fand efficiently run it is necessary divide the total average expenditure per Th. of rubber harvested into Yenient related sub-divisions and firstly to note how the amounts unde: these sub-divisions compare with similar sub-divisions of the average expenditures of other estate accounts and secondly to note the compares:
the different sub-divisions among themselves. As an illustration of th latter say it was noted that super vision of feld and tapping labour cost $1,500 a month (say an average of 3 cls. per Th.) to supervise labour costing $1,300 (aay an average of 3 cis. per Th) then one would be justified in con-the] sidering the amount spent on supervision vas excessive. But such in: formation will not be forthcoming from merely elling me that supervision costs such a percentage of the net sales.
Text read from the printed page and cleaned; old type leaves the occasional error.