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20 



The Florists' Review 



ADQDST 8, 1912. 



nected with the Highland Floral Go. 

 until the Miami Floral Co. commenced 

 business, where he was manager for the 

 first year. 



Julius Dilloff, of Schloss Bros., New 

 York city, was in town last week. 



Mrs. Shideler, of Ft. Wayne, Ind., is 

 a guest at the home of Mr. and Mrs. 

 J. F. Young. 



H. H. Bitter put in most of his time 

 last week making up funeral work. 



E. E. Schaefer, of the Advance Floral 

 Co., is .putting up a fine new dwelling. 



Miss Brown, of Eochester, N. Y., 

 was a Dayton visitor last week. 



Miss Lucy Johnson will spend her 

 vacation this week in camp at the 

 Miami Valley chautauqua, near Frank- 

 lin, O. R. A, L. 



CANADIANS IN SESSION. 



Fifteenth Convention in Progress. 



The Canadian Horticultural Associa- 

 tion, the organization of the florists of 

 the Dominion, is holding its fifteenth an- 

 nual convention at Montreal this week. 

 There is the largest attendance the or- 

 ganization has yet had, and, under the 

 management of George A. Eobinson, the 

 trades' display also shows considerable 

 growth, for Montreal is said to buy more 

 florists ' products than any other city in 

 Canada. 



The first session was held Tuesday 

 afternoon, August 6, with the usual 

 opening formalities. President A. C. 

 Wilshire delivered an address, in which 

 he pointed out some of the work that 

 lies before the society, and was fol- 

 lowed by Secretary Luck and Treasurer 

 Janzen, who gave an account of their 

 stewardship for the year, showing the 

 organization to be making steady prog- 

 ress. Wednesday morning there was 

 general discussion of the president 's ad- 

 dress and a paper on the cost of pro- 

 duction of florists' stock by W. W. 

 Gammage. Wednesday afternoon was 

 spent as the guests of the Montreal 

 Harbor Commission. The program for 

 the remaining sessions is as follows: 



WEDNESDAY, AUGUST 7, 8:00 P. M. 

 Paoer "The Economical Management of a 

 Retail Store," by George M. Geraghty, Toronto. 



^'paper. "Commercial Orchids," by Thomas 

 Manton, Egllnton, Ont. 



Question Box. 



THURSDAY, AUGUST 8. 



Morning spent as guests of the City of Mon- 

 treal. „ . , . 



Afternoon session, 3 o'clock. 



Unfinished Business. 



Selection of Place for Next Meeting. 



Election of Officers. 



Final Resolutions. . ^ . „, 



Practical Demonstration in Arrangement of 

 Cut Flowers, by H. Dlllemuth, Toronto, Ont. 



Association Banquet at 7:30 P. M. 

 FRIDAY. AUGUST 9. 



Visiting MacDonald College, St. Anne de Belle- 

 vue. . . 



COST OF PRODUCTION. 



[A paper by W. W. Gammage, London, Ont.. 

 read August 7 before the Canadian Horticultural 

 Association at Montreal.] 



It is not my purpose to present a cost 

 finding system, but more to direct your 

 thoughts along lines that will enable 

 you to establish one for yourselves. 



How many are there in the florists' 

 business who know the cost of produc- 

 tion! I venture the assertion that 

 ninety-nine per cent do not; nor do they 

 consider it an essential, being satisfied 

 to drift along with more or less success, 

 some struggling for an existence, some 

 making a comfortable living, and a few 

 a fair competence. 



Too many work without plans — -they 

 Aever see the vision. Their business 



structures are poor and shapeless and 

 never enduring. If the plans are crude 

 and small, so will the results be. The 

 great secret, then, is to plan broad, high 

 and secure. Keep the plans ever before 

 your eyes, work close to the specifica- 

 tions and keep building your business 

 system steadily and securely, bit by bit, 

 until your enterprise rises to its full 

 height and glory. You must know your 

 business, know it thoroughly, know its 

 strong points, and, above all, know its 

 weak odes; know where to take advan- 

 tage of opportunities, know where the 

 leaks are, and how to stop them. 



To me it appears that the preparation 

 of this paper should have been assigned 

 to an accountant, for it is to that im- 

 portant individual that we must look 

 for information. In these days of com- 

 petition, the moment a new man enters 

 the field, he is challenged by a host of 

 competitors. He must fight to live. He 

 must conquer to succeed. Business is 

 a game which men play, revel in, live 



The Kditor !■ pleased 

 'wben a Reader 

 presents his ideas 

 on any subject treated in 



.vlieo^ 



As experience is the best 

 teacher, so do ^^e 

 learn fastest by an 

 exchanare of experiences. 

 Many valuable points 

 are brouctat out 

 by discussion. 



Good penmanihip, spellinsr and 

 irraminar, though desirable, are not 

 necessary. Write as you would talk 

 when doing your best. 



WK SHALJL BK GLAD 

 TO HKAR raOM TOO 



for without rest or monotony for dec- 

 ades. It is a game that builds up in- 

 dustries and nations as a by-product of 

 the playing. It is the spirit of rivalry 

 that sharpens a man's intellect and 

 spurs on his energy, and unless a man is 

 possessed of this energy, this desire to 

 surpass, he can never hope to carry the 

 day. He will never succeed in the fight. 



It is absolutely necessary to guard 

 the cost expense account with all the 

 expert accountant's ability. 



You may have the mechanical ability 

 to superintend or construct your build- 

 ing, you may have the ability to grow 

 and produce the finest stock, both essen- 

 tials, but if you do not have a thorough 

 knowledge of values, if you do not 

 know how, when and where to buy your 

 supplies, if you are not able to operate 

 or supervise an aggressive selling policy 

 and handle your accounts in a syste- 

 matic and business-like way, your com- 

 petitor with business ability will soon 

 crowd you to the wall. 



You may say that supply and de- 

 mand govern prices, but they are not 

 an infallible governing influence, as in 

 a case of keen competition or a squeeze- 

 out, supply and demand are a second- 



ary consideration. Therefore it is all 

 the more necessary to know where the 

 danger line lies, where the profits leave 

 off and the loss begins, when to dtuap 

 and reoccupy the space with a profit- 

 bearing crop. 



Then, in order that a business may be 

 conducted upon a sound basis, it would 

 be necessary to establish a cost-finding 

 system. The nature of the business and 

 size of the establishment will larj^ely 

 determine the system to adopt. If it 

 is necessary for a manufacturer to keep 

 an accurate record of the cost of hi» 

 productions, that he may establish a 

 selling price that will yield a profit, i* 

 it not just as necessary for a florist to* 

 know what it is costing to produce his^ 

 carnations, roses or pot plants f 



To the specialist or concern that 

 grows only one, or two, or three lines, 

 accounting is a simple matter, but where- 

 a number of lines are handled and the- 

 same space occupied several times dur- 

 ing the year by different crops at vary- 

 ing periods, it is a more difficult prob- 

 lem. Each variety must bear its share 

 of the fixed expenses, such as interest 

 on investment, depreciation, taxes, in- 

 surance, ^lary of owner, superinten- 

 deftt or foreman, selling cost, uncoUect- 

 able accounts, and any other non-pro- 

 ductive expense in connection with the 

 grower's time, proportion of fuel, soil' 

 and fertilizer, flower pots and any other 

 direct expense that may apply. This- 

 will entail a considerable amount of de- 

 tail work, but when once in operation,- 

 it soon becomes a habit and the results- 

 are a source of satisfaction to the care" 

 f ul business man. 



THE SMITH MEMOBIAL. 



At the meeting of the Florists' Club- 

 of Washington, D. C, held Tuesday eve- 

 ning, August 6, the club pledged $200 

 toward a Wm. E. Smith memorial. This 

 is the movement started by Harry Pap- 

 worth, of New Orleans, and pushed 

 along by Wm. F. Gude. 



Beading, Pa. — During a recent storm, 

 part of the brick smokestack at the 

 greenhouses of G. H. Hoskins & Co., at 

 37 North Tenth street, was blown dovniy. 

 breaking a considerable area of glass. 



Louisville, Ky. — Mrs. M. D. Beimer» 

 states that the flower department in 

 the Seelbach hotel and Watterson hotel" 

 has not been discontinued, as reported, 

 but is simply undergoing the usual mid- 

 summer treatment and will be ready for 

 business when the summer vacations are 

 ended. 



Columbus, O. — Wm. J. Brust, now in- 

 business as a florist on West Broad 

 street, in this city, but formerly em- 

 ployed by A. Wiegand & Sons, Indian- 

 apolis, Ind., was pleasantly surprised 

 recently by a visit from A. Wiegand 

 and members of his family, who were 

 returning home after a long trip in 

 their touring car. 



Elmira, N. Y. — At a recent meeting 

 of the stockholders of the United States 

 Cut Flower Co., several changes were 

 made in the list of officers. Seymour 

 Lowman was advanced from the posi- 

 tion of secretary to the office of presi- 

 dent, which has been vacant since the 

 death of William E. Compton. Harry 

 N. Hoffman was elected vice-president,. 

 Frank Inksater was chosen secretary- 

 treasurer, and J. S. I^ssett was elected 

 to the vacancy on the board of direct- 

 ors occasioned by the death of Mr. 

 Compton. 



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