V1 
PREFACE 
or what-not, you can apply the Model Stock Plan. If the 
store is small, with a business of only a few thousand dollars 
a year, or so large that it runs into millions makes no differ- 
ence in the usability of the Model Stock Plan. So when 
you read, if the words seem to apply to department-store 
operation, just remember that you need only transform my 
examples into your own, applicable to your own business, 
and you will gain the full understanding of the Model Stock 
Plan in its relation to your particular business. 
I peed only remark, not emphasize, that the problem of 
today is a problem of distribution—how to make adequate 
profits in the face of growing competition, how best to satisfy 
the public demand for quality products and goods at the 
lowest possible prices. The Model Stock Plan is the way to 
greater service as well as to greater total profits. 
I am indebted for invaluable help in the preparation of the 
manuscript to Arthur Van Vlissingen, Jr. It is one thing 
to have business experience, it is another thing to translate 
that business experience into the most helpful forms. To 
those readers who are struck by the clear presentation of 
my material I would suggest that they do not thank the 
author but Mr. Van Vlissingen who patiently and under- 
standingly labored with me throughout the preparation of 
this book. 
For much of the data and for assistance in compiling and 
arranging it I wish to express my appreciation to Percy S. 
Brown, Robert L. Moore, Charles Poore, and Carl Reimers. 
Epwarp A. FILENE 
Boston, Mass., 
May, 1930.