24 THE PRINCIPLES OF FLORICULTURE 



the retail flower grower to discriminate accurately when 

 selecting a motor-propelled vehicle." 



21. Retail office methods. " For most firms main- 

 taining a retail and a growing establishment, the method 

 of enclosing a voucher is of inestimable value. As with 

 the billing, there is a duplicate system maintained through- 

 out. One of the forms is sent out with the goods and the 

 other is kept on file alphabetically, thus giving the office 

 an accurate insight at all times in regard to the various 

 branches of the business. A monthly report with the 

 segregated items as named on the face of the voucher will 

 give any manager or owner an accurate idea as to where 

 improvement may be made, where expenses may be prop- 

 erly increased and where they should be curtailed. A 

 comparison with the receipts at various times will show 

 clearly whether the selling department is properly digest- 

 ing the flowers received from the growing establishment. 

 In other words, the cost of the flowers may be arrived at by 

 a method of elimination and comparison with the expenses 

 of growing the stock and the gross receipts of the business. 



" Various firms have at times maintained that it was 

 possible to judge accurately the value of the stock received 

 from the growing establishment. In the opinion of the 

 writer it is absolutely impossible to do this because of so 

 many changing market conditions, for when a flower is 

 sold at one cent in the morning and at two cents in the 

 afternoon, it is difficult to set an accurate price. It is 

 far better to keep a proper cost system of all materials 

 used and of labor necessary at the greenhouse, and by 

 comparison with the store receipts, arrive at a proper 

 estimate of the income and outgo of both range and store." 



22. Retail credit systems. " There is a wide differ- 

 ence in cities and towns in regard to credit systems. For- 



