Jdlt 14, 1921 



The PHorists^ Review 



. 105 



We Thank You 



For your spring trade and 

 will be pleased to serve 

 you for fall 1921 and 

 spring 1922. 



Call and see our growing 

 stock. Visitors always 

 welcome. 



Onarga Nursery Company 



CULTRA BROS^ Manager* 

 ONARGA, . ILLINOIS 



IBOUUM PRIVET 



The New Hardy Hedge 



BOX-BARBERRY 



NOW WELL KNOWN 



Quantity Trade Prices 

 Z.n»-M ^°' ^"" "21 



IMiw PriT.« INTRODUCERS: 



The Elm City Nanery G>mpany 



Woodmoat Nuraerles, Inc. 

 NEW HAVEN CONNECTICUT 



Mention Th« Berlew when yon write. 



lessly to cut out non-profitable lines 

 or to transform them into paying lines, 

 and to concentrate on the profit-making 

 ones is a leading principle of efi&cient 

 business) if only the nurseryman knew 

 which lines paid and which did not. But 

 in too many cases he is entirely at sea. 

 The truth is that his whole system is at 

 fault. He has not learned the great 

 elementary maxim that prices depend 

 upon cost, and this factor of cost is the 

 key to the situation. 



Simple Formula. 



It is the simplest of formulas, and 

 one which we all know, but unfortu- 

 nately one of the most neglected in the 

 trade: 



Selling price = cost + profit. 



Even those who have mastered this 

 formula, and who try to apply the cost- 

 ing system, however, go astray through 

 not sufficiently appreciating the wide 

 significance of that word "costs." 

 They think that if they buy an article 

 for $1 and sell it in the course of busi- 

 ness for $1.25 they have made a profit 

 of 25 cents. But they have not neces- 

 sarily; the share of expenses of their 

 whole business concern, which ought to 

 be apportioned to that one transaction, 

 may be sufficient to swallow up that 

 particular profit of 25 cents and trans- 

 form it into a loss of, say, 10 cents. We 

 ought, therefore, to restate our for- 

 mula: 



Selling price = cost of the article + 

 share of general costs of the business 

 + profit. 



Now, the initial cost of an article is 

 not difficult to ascertain. And one may 

 assume that a business man can make 

 up his mind as to the amount of profit 

 he needs to make on his whole busi- 

 ness, and also the amount on any sepa- 

 rate transaction. It is the middle item. 



ROSES 



PORTLAND 



HARDY 

 PERENNIALS 



The Best Is the Cheapest. 

 Ask for Price LUt. 



Field-grown. The World's Best. 



Monntain View Floral Co., Portland, Oregon. 



MULTIFLORA JAPONICA ROSE SEEDLINGS 



BEST AMERICAN ROSE STOCK FOR BUDDING AND GRAFTING. 

 New England grown, well rooted. 



No. 1. 4-6 mm $15.ro per 1000 



No. 2. 2-4 mm 10.00 per 1000 



Ready for delivery after November Ist. 



C R. BURR & COMPANY ■ - Manchester, Conn. 



NURSERY STOCK FOR FLORISTS 



-WHOLESALE ONLY 



JACKSON & PERKINS CO. 



Newark, New York 



"share of the general costs of the busi- What are the "costs" of a nursery or 

 neas, " which presents real difficulties. I seed business? One must include all 



