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