Word: grocer
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...also have been glad to find that a good many wholesale grocers could make use of the results of this research immediately in the practical, everyday management of their business. The figures on the cost of doing business have been used extensively for purposes of comparison. When a wholesale grocer has put his own figures beside the average for the trade, he frequently has found the exact point at which his expense was too heavy. In some cases it was sales force expense. When his attention was called to that point, further investigation usually proved to him that the reason...
...have encountered a number of large wholesale grocers, as well as some small ones, who still say "My business is different". This statement is amusing to one who has seen the inside facts of numerous businesses. Of course, every business is different--in some details. Nevertheless there are many points of similarity which make it worth while for every wholesale grocer to compare his figures with the average figures for the rest of the trade. If the differences are due to real differences in circumstances, well and good. Very often, however, other divergencies that cannot readily be explained are brought...
...accounting were among the first that were presented to the Bureau when it took up its work with the wholesale grocery trade. Before going into the subject of cost accounting, however, it was necessary to develop the standard accounting system which already has been adopted by so many wholesale grocers. The trade may now be prepared for the next step. From such information as we have, however, comparatively little has been done in the way of detailed cost accounting in the wholesale grocery trade. Last year we had reports from one hundred and fifty-nine wholesale grocers...
...reports that we had last year there was only one wholesale grocer who indicated that he was departmentizing his expenses in the manner that is necessary for obtaining the costs of operating each department. To departmentize expenses on this basis, it is necessary to prorate each item of expense to each department. Suppose, for example, that one of the departments is flour. The flour department would have to be charged with its pro rata share of the sales force expense, advertising expense, receiving and handling expense, rent, and so on for each of the other expenses. The basis for prorating...
...year (the fee for tuition) plus somewhat more for text-books and similar items. Other expenses must of course be reckoned with; but they do not form a part of the charges for "education." A man must eat, sleep, and be clothed whether he be a student or a grocer's clerk. The only difference is that in many universities he can meet most items more cheaply than any where else, except in the home of his parents. At a university, also, there are many opportunities for part-time employment, of which a great number of students (more than...