Die Kontrolle der Rechnungslegung (in der Privatwirtschaft)

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Monograph

Identifikator:: 1023388405

URN:: urn:nbn:de:zbw-retromon-39712

Document type:: Monograph

Author:: Stein, Bruno http://d-nb.info/gnd/1047107112

Title:: Die Kontrolle der Rechnungslegung (in der Privatwirtschaft)

Place of publication:: Borna-Leipzig

Publisher:: Buchdruckerei Robert Noske

Year of publication:: 1914

Scope:: 1 Online-Ressource (110 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Zweiter Teil. Der heutige Stand der Kontrollorgane

Collection:: Economics Books

MOST IMPORTANT JOB IN DISTRIBUTION 239 kinds of style goods, the most profitable selling season con- sists of not more than two months, approximately so selling days. For each day we can save, then, we gain 2 per cent of the selling season. Since the average retail store’s final net profit on sales is not more than 5 per cent, we have to keep constantly on the alert to lose none of the little advan- tages; otherwise, we seriously impair our total profit. In using the Model Stock Plan, we are definitely working with our buying calendar and our selling calendar. We emphasize, therefore, that it is highly important to sell our merchandise during the seasons when it will yield the greatest total profits. In consequence, we shall concentrate on elimi- nating the wastes of time that prevail in the store where the value of every day is not so forcefully brought to the attention of merchandising executives and department heads. Too often, goods are not delivered to the selling depart- ment until after they have been in the central receiving room overnight. This is all wrong. When goods are received at the store, they should not be opened but should immediately be sent to the department receiving room in the department for which they are intended. We should, if possible, have this receiving room on the same floor with, and preferably adjacent to, our selling area. In the department receiving room the shipment is promptly checked for quantity and all other points that require inspection before acceptance. Then the original tags are taken off and the goods prepared for sale. This should be done immediately, even if a night receiving force is required. If the shipment is large, an effort should be made to deliver at least a few pieces of each kind and size to the selling department without delay, so that the goods may immediately be put on sale and the advantage gained of having these goods instantly available to customers. Actually, there should be not more than 10 or 15 minutes delay in having at least samples on sale after the goods have been inspected and passed. Other important advantages accrue from following this procedure conscientiously. Thus we increase our reputation for having new goods promptly. A customer who is in the

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