PARK AND CEMETERY. 
224 
BUSINESS VALUE OF EXTRA CEMETERY SERVICE 
The problem of making the fullest 
use of supplies, material and machin- 
ery, and of profitably occupying the full 
time of all labor employed is of the ut- 
most importance in any business enter- 
prise. It reaches an acute stage, in 
some manufacturing lines, and is often 
vital to the success or failure of a bus- 
iness. The effort to eliminate waste 
and utilize by-products has shown re- 
markable results in the intensive devel- 
opment of many industrial enterprises. 
The manufacture of by-products and 
the development of side-lines, has in a 
number of cases led to the establish- 
ment of separate industries even more 
profitable than the main line. 
Every cemetery superintendent knows 
that there are numbers of more or less 
unavoidable avenues of waste in the 
management of the cemetery business 
and grounds. The successful manage- 
ment of the financial and administra- 
tive end of the cemetery’s affairs is 
equally as important as the proper de- 
velopment of the grounds, and it is 
often measured by the completeness 
with which all leaks of waste labor and 
waste effort are stopped. The most 
profitable employment of labor and the 
proper distribution of charges is as im- 
portant to the cemetery that is con- 
ducted as a voluntary association of lot 
owners as to the one operated as a 
business organization. The more prof- 
itable its financial affairs are conducted 
the better service it renders to its lot 
owners and the more improvements are 
possible on the grounds. • 
Many cemeteries have found it pos- 
sible to render a wide variety of serv- 
ices to lot owners that are not only of 
distinct accommodation to their patrons, 
but a source of revenue and of income 
to the cemetery. While the first and 
chief purpose of all such efforts, is nec- 
essarily to serve the lot owner, the 
charges and arrangements should be as 
carefully studied as if keen-eyed stock- 
holders were looking for profits. The 
charges for these special services must 
not only be sufficient, but consistent. To 
be successfully administered at reason- 
able figures, this extra service must also 
be freely utilized by the patrons of the 
cemetery, so that continuous and effi- 
cient employment of labor may be real- 
ized. To do this it must be advertised. 
How many of the average lot holders 
know what perpetual care is ; how many 
of them know that they may have spe- 
cial grave devorations, tents, brick 
graves, grave vaults or other conven- 
iences the cemetery management may 
provide them. Most cemeteries have 
awakened to the necessity of promoting 
perpetual care by circular letters, fold- 
ers, or correspondence with those inter- 
ested in the cemetery, but other services 
are seldom given promotion or adver- 
tising in proportion to their importance. 
Philadelphia cemeteries have been 
particularly energetic in advertising the 
business side of their affairs, and many 
specimens of their booklets and adver- 
TETSIT AND FLORAL DECORATIONS IN FRONT OF MAUSOLEUM, PITTSBURG. 
