. Hardware merchandising January-June 1900. MAXWELL MOWER 8-inch Low Wheel. Wood Frame Churn. THE MAXWELL Lawn Mower High Wheel 10 28 CANADIAN HARDWARE AND METAL THE RELATION OF EXPENSES TO PROFITS.* By John Plummer. I CERTAINLY appreciate the high honor nesshe does, expenses and profits, and when conferred upon me by our worthy presi- he does that he is able to see where he can dent and secretary in asking me to take retrench and where he ought to expand ; a part in this meeting. where he is losing and in what particular As stated on the programme, my subject lme he is making a profi


. Hardware merchandising January-June 1900. MAXWELL MOWER 8-inch Low Wheel. Wood Frame Churn. THE MAXWELL Lawn Mower High Wheel 10 28 CANADIAN HARDWARE AND METAL THE RELATION OF EXPENSES TO PROFITS.* By John Plummer. I CERTAINLY appreciate the high honor nesshe does, expenses and profits, and when conferred upon me by our worthy presi- he does that he is able to see where he can dent and secretary in asking me to take retrench and where he ought to expand ; a part in this meeting. where he is losing and in what particular As stated on the programme, my subject lme he is making a profit, is The Relation of Expenses to Profits, Hardware is no longer a guess, it has been and possibly no other subject is of such reduced to a scientific basis, and the man vital importance to us as the consideration who starts in the business with a clear con- of our expenses and profits. ception of that has plenty of room for METHODS CHANGING. SUCCeSS. We are compelled to give attention to analyzing the expense account. this subject, because, like other branches of Let us now look at some of the items of business, the hardware busines


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