AUGl'ST L'T. l'.PII.-i. 



The Weekly Florists' Review. 



547 



LOSS AND GAI> 



because he diil not know- what it had cost 



111 111 tn produce tllilllV Yet lmw 1 1 1 . i 1 1 \ 



of us are in this business condition? It' 

 we are producing cut flowers can we tell 

 Ihe cost to us of a dozen roses or carna- 



istmas or Eas- 

 ter their earli- 



oted for future 



seconds' work 



shed record is 



up the benche 



ness you could 



Cost Accounting. 



■incipal idea in keeping a set of 

 to enable one to know exactly 



• business is doing, and the one 

 n business that will enable you 

 your business pay is the ability 

 vhat it costs you to produce a 



RECORD OF ROSES CI "I 

 ■table the grades are show 



Ists, 2ds 

 m line each day 

 ne under the next 

 ch grade carried 



.14 13 15 7 9 



given article, so that you can intellig.mllv 

 put a price on it that enables you to 

 make a sutlicient profit to .justify the 

 transaction. The system adopted and 

 carried out that enables you to do this 

 is called cost accounting. Records are 

 kept of all the items that enter Into 

 the cost of production, so that the exact 

 cost of the finished product is known. 

 These systems vary with different lines 

 of business; the same principle, however, 

 underlies them all. They have been 

 brought to their fullest development in 

 manufacturing enterprises, where records 

 are kept of every item that enters into 

 the cost of production. 



The florists' business, that is the grow- 

 ing end of it. has always impressed me 

 as being a strictly manufacturing enter- 

 prise. You have, in the first place, your 

 Plant or greenhouses; you have the tools 

 for doing the necessary work; you have 

 your raw material to work with; you em- 

 Ploy labor, and lastly you turn out the 

 finished product, either plants or cut 

 flowers. Now. what opinion would vou 

 hold of a manufacturer of boots and 

 shoes, of cigars, of hardware, or of any 

 manufactured article, who after having 

 produced these articles did not know for 

 what he could sell them to make a profit 



i ii ' Ai • y,,n sure that all 

 produced are paying equally 

 ,ou not making up on some 



you cut the m.i-i ii,,w, i> Y-.il would 



rather cut three to a fool In 1 bi r 



than six to a foot in June, and i 1 rec- 

 ord will stimulate you to increase the 

 winter production when you note thi ten 

 dency to rest shown at this, the period 

 during which the best returns are re- 

 ceived. 



July 1 By balance 



lines what you have 

 at the end of the sea 

 are bi ing made for a 

 tell what lines to go 



though 



■ial 



tin- 



lize and ruling. The 

 pages being 17 x 12 and when opened 

 presenting a surface 17 x 24. It is ruled 

 horizontally into seven spares, one for 

 each day in the week, and vertically into 



mill 



red, 



ihe 



for 



fiov 



grade 

 be used for a i 

 a wide colum 

 formation can 

 ing stock can 

 ind planting 





f bulbs and th 





11. m 



in be noted, bulbs be. night into the 



e.u-d billow .a.'li lot of plants tin. nigh 

 their life in the houses. This could be 

 don.- with several lots or any special lot 

 to familiarize oneself with the workings 

 of the system, the principal point being 

 to allow for all the items that enter into 

 the cost of production. A card, however, 

 should be provided for each lot or variety 

 of which a record is to be kept. Sup- 



proper amount would be filled in. Then 

 would come labor of boxing and putting 

 away. The next iten. would be for care 

 and space occupied by the seed flats, 



SUMMARY. 



52.32 Selling Price $4.57 



"V 17 Returns per plant 2. SI 



