MARGINS, EXPENSES, AND PROFITS IN RETAILING MEAT 
11 
In the collection of data, efforts were made to obtain records from 
representative stores of varying sizes in each locality. Attention 
was given to the proportions in which stores of the various types 
occurred. In so far as data were made available by dealers who 
desired to cooperate in the study and whose records were adequate 
for the purposes of the survey, it is believed that a representative 
sample for each of the four sections of the country was obtained. It 
was not the intention to set up general averages which might be 
used in discussing the retail distribution for the country as a whole, 
but rather to analyze the variations in the cost of services and to 
discover, if possible, elements of efficiency and inefficiency in retail 
meat-market management. 
The analysis was based on the 1923 figures rather than on the 
1924 figures, since the number of stores from which data were 
obtained in 1923 was larger than for 1924. Field work was begun 
in July, 1924, and work in several cities was completed before 1924 
data were available. Figures for 1924 were used in pointing out 
the margin, expense, and profit relations existing in identical stores 
for the two years 1923 and 1924, thereby extending the scope of the 
survey to include not only the year 1923 but also the year 1924. 
In all tables, unless otherwise stated, the results refer to stores in 
which the annual volumes of sales were $14,000 and over. Figures 
for the year 1923 were obtained from 13 stores in which net sales 
were under $14,000 and in 10 of these stores losses were incurred, 
when estimated wages were set up for the proprietors. On the basis 
of data collected in this surve}^ and in other surveys conducted by the 
Department of Agriculture, it hardly seems possible for the proprie- 
tors of these very small-sized shops to make wages equal to those 
received by meat cutters. Since the analysis of the data was directed 
toward determining conditions which resulted in profit and loss, 
and over which the management may be said to have control, the 
group of stores in which net sales fell below $14,000 were eliminated 
for the most part from the discussion and groups of data. 
In a part of the analysis of sales per employee in individual retail 
meat markets, the data were restricted to the unlimited delivery 
stores in which net sales volumes were between $14,000 and $100,000 
annually. This group of stores seemed to be sufficiently representa- 
tive to form the basis for a more detailed study of annual sales per 
employee. 
Table 2. — Ownership of 1^2 individual retail meat markets oy class mid size 
of store, 1923 
Carry stores 
Limited-delivery stores 
Unlimited-delivery 
stores 
Annual volume of sales 
Indi- 
vidu- 
ally 
owned 
Part- 
nership 
Corpo- 
ration 
Indi- 
vidu- 
ally 
owned 
Part- 
nership 
Corpo- 
ration 
Indi- 
vidu- 
ally 
owned 
Part- 
nership 
Corpo- 
ration 
Less than $14,000 
9 
13 
5 
2 
3 
4 
9 
5 
3 
1 
5 
16 
20 
6 
$14,000-$25,000. 
1 
3 
3 
1 
3 
3 
1 
2 
$25,001-$50,000. 
3 
8 
1 
$50,001-$100,000.. 
1 
Over $100,000.. 
Total 
36 
7 
4 
24 
8 
2 
4S 
12 
1 
