OFFICE ORGANIZATION AND MANAGEMENT 



587 



sified into items familiar to managers of these departments, statements of 

 expenditures will be of little value for managing purposes. 



To be more specific, the budget was made up anticipating a certain 

 number of dollars as the gross sales for the year. It was estimated that the 

 merchandise to be dispensed would cost a certain amount of money and 

 that it would take a certain amount of labor to dispense the merchandise; 

 that the upkeep of the buildings and overhead management would be a 

 certain amount and that the sum of the expenditures would be less than 

 the gross sales by a certain amount which would be profit. The manager 

 thinks along these lines and consequently his classification of expenditures 



ITEMS OF EXPENDITURE 



Actual 



Expenditui 



of 1S25 



Estimated 



Requirement 



for 1927 



100 

 101 

 102 



200 

 201 

 2U2 

 203 

 204 

 206 

 207 

 203 

 209 

 210 

 211 

 212 

 213 

 214 

 216 

 217 

 21S 

 209 

 SOO 

 SOI 

 302 

 i03 

 306 

 3C7 

 SOS 

 309 

 310 

 312 

 313 

 314 



316 

 399 

 400 

 401 

 402 

 404 

 405 

 406 

 407 

 500 

 02 

 503 

 504 

 600 

 602 

 700 

 701 

 702 

 705 

 706 

 707 

 708 

 711 

 713 

 719 

 720 

 730 

 740 



Personal Service: 



Salaries and Wages Permanent 

 Salaries and Wages Seasonal . . 

 Salaries and Wages Temporary . 

 Compensation for Expert Service 



Total Personal Service 



Contractual Service: 



Transportation of Persons 



Telephone and Telegraph 



Freight, Express and Drayage . . 



Hire of Horses 



Subsistance of Animals 



Storage .- 



Advertising 



Printing and Binding 



Water Rent 



Ice and Drinking Water 



Lighting Public Buildings 



Lighting Parks 



Rental of Power 



Gas and Electricity 



Cleaning Service 



Music and Entertainment 



Miscellaneous Service 



Supplies: 



Office Supplies 



Postage 



Fuel 



Mechanical and Shop Supplies . . , 



Provisions 



Animals 



Wearing Apparel and Dry Goods . 



Recreational Supplies 



Medical and Chemical Supplies . . 



Agricultural and Botanical 



Street Sprinkling Supplies ...... 



Cleaning. Toilet and Laundry . . 



Lighting Supplies 



Supplies Unclassified 



Fixed Charges: 



Rent 



Insurance 



Redemption of Debt 



Contributions and Awards 



Interest on Bonds 



Taxes and Fees 



Special and Contingent: 



Miscellaneous Losses 



Refunds and Indemnities 



Examination of Titles 



Temporary Expenditures: 



Articles for Resale 



Repairs and Replacements: 



Office Furniture and Appliances 



Furnishings Other than Office . . 



Heat, Light and Power 



Shop Equipment 



Miscellaneous Machinery 



Horse-Drawn Vehicles 



Instruments and Apparatus .... 



Recreational 



Miscellaneous Equipment 



Land 



Buildings 



Other Structures . . 



$145,393.16 



23,440.55 



140.977.09 



296.00 



779.30 



2,519.53 



3,003.97 



40.00 



2,064.26 



19,983.62 



601.81 



411.26 



1. 825. 25 



19,997.54 



5,364.12 



1,519.18 



1.423.20 



4.7S9.98 



7.22 



476. S4 



242.85 



1,242.50 



65.42 



2,233.77 



3. 817. 11 



2,404.38 



498.61 



2,784.79 



2,383.68 

 5,100.00 

 500.00 

 2,450.00 

 1,185.56 



.93 



2,961.84 

 3.28 



907.73 



163.15 



59.09 



34.32 



1,024.16 



1,633.78 



86.07 



10.78 



3,030.72 



890.34 



5.976.29 



4,249.01 



15.569.26 



$136,729.84 



21.888.03 



157,223.44 



50.00 



$310,100.80 $315,891.31 



$ 647.00 



1,269.98 



25.64 



10,616.11 



S5.28 



$140,291.00 $138,516.00 



22,110.00 20.795.00 



160,257.00 160,854.00 



50.00 



$322,708.00 $320,165.OO 



$1. 775. 00 



1,315.00 



597.00 



50-00 



