Appendix A 



THE following article, by Drue AUman, proprietor of 

 The Allrnan Nurseries, Holmesburg, Pa., appeared in 

 The Florists Exchange of January 27, 1923, under the 

 title of '*Cost-Finding for the Florist." Although it is ad- 

 dressed to the grower of flowers and discusses his problems 

 and activities, it is equally appHcable, in principle, to any 

 nursery enterprise — and especially to the small nursery. 

 Merely substitute nursery crops, nursery operations and 

 nursery expense items for those given, and the suggestions 

 and recommendations made will hold good, whatever 

 your interests or products. 



This method of cost finding is simple, practical and 

 adapted (or adaptable) to any set of conditions; it is based 

 on actual experiences and experiments rather than theory; 

 it emphasizes economy of time and effort without sacri- 

 ficing accuracy; and it brings to light just those facts and 

 data that the grower wants to know — or should know — 

 in order to be able to appraise his success, determine his 

 position and his progress, and direct his future course. 

 It can serve the nurseryman well. — The Author. 



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