ACCOUNTING FOE FRUIT SHIPPING ORGANIZATIONS. 25 



COST STATEMENTS. 



A statement of the average costs of packing-house and warehouse 

 operations may be shown by means of the following arrangement: 



Statement of packing-house costs. 



Number of boxes packed Amount. Average per box. 



Salaries of foreman and clerks 



Receiving 



Sorting 



Floor work, floor men, and truckers 



Packing 



Pressing and stenciling, including labor, nails, and 



stencils 



Miscellaneous 



Boxes 



Paper 



Sundry supplies 



Light and power 



Repairs 



Insurance and taxes 



Depreciation of building and equipment 



Administration and accounting 



Total packing cost per cent. 



Packing-house revenue, 100 per cent 



Net revenue, difference per cent 



Statement of warehouse costs. 



Number of boxes packed Amount. Average per box. 



Salaries of foreman and checkers 



Trucking 



Loading cars 



Car bracing lumber, paper, etc 



Labeling 



Light and power 



Repairs 



Sundry supplies 



Insurance and taxes 



Depreciation of building and machinery 



Administration and accounting 



Total warehousing costs per cent. 



Warehouse revenue, 100 per cent 



Net revenue, difference per cent 



MONTHLY REPORT TO THE BOARD OF DIRECTORS. 



In order that the directors may be kept informed fully as to the 

 progress of the business, it is advisable that a monthly report be 

 submitted, including the statements given below. This report must 

 not be considered as a statement of the exact financial condition of 



5896°— 18— Bull. 590 4 



