Canadian grocer January-June 1910 . aples shouldbe kept where salesmen can serve themreadily, as they are in perpetual de-mand, and time of service is one of themost important things the grocer hasto consider. As a last word to the progressive re- your services would be worth to treat in like manner the servicesof any member of your family employedip the business, but not on your regularpay-roll. 4. Charge depreciation on all goodscarried over on which you may haveto make a less price because of changein style, damage or any other cause. 5. Charge depreciation on buildings,tools, f
Canadian grocer January-June 1910 . aples shouldbe kept where salesmen can serve themreadily, as they are in perpetual de-mand, and time of service is one of themost important things the grocer hasto consider. As a last word to the progressive re- your services would be worth to treat in like manner the servicesof any member of your family employedip the business, but not on your regularpay-roll. 4. Charge depreciation on all goodscarried over on which you may haveto make a less price because of changein style, damage or any other cause. 5. Charge depreciation on buildings,tools, fixtures or anything else sufferingfrom age or wear and tear. (i. Charge amounts donated for sub-scriptions paid. 7. Charge all fixed expenses, such astaxes, insurance, water, light, fuel, etc. 8. Charge all incidental expenses suchas drayage, postage, otfice supplies,livery or expenses of horses and wagons,telegrams and phones, advertising, can-vassing, etc. 9. Charge Icssps of every goods stolen or sent out and. An Interior View of John B. Barkers Grocery Store, Belleville, Out. tailer, systematize your store fromcellar to attic, and see that your sys-tem is preserved, or improved. Neverlet things return to the old state, be-fore you decided that haphazaid mer-chandizing was not good enough foryou. COST OF DOING BUSINESS. Items That Should be Considered WhenIt is Being Figured. The following are some suggestions onfiguring costs compiled by a businessman and which should be of considerablevalue to the retail grocer. 1. Charge interest on the net amountof your total investment at the begin-ning of your business year, exclusive ofreal estate. 2. Charge rental on all real estate orbuildings owned by you and used inyour business at a rate equal to thatwhich you would receive if renting orleasing it to others. 3. Charge in addition to what you payfor hired help an amount equal to what 27 not charged, allowances made customers,bad debts, etc. 10. Charge collectio
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