Читать книгу Dawson Black: Retail Merchant - Harold Whitehead - Страница 12

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Our total sales for the second week were $401.75, over a hundred dollars better than the previous week. Nothing like the $560.00 a week that Jim Simpson had led me to believe the store was doing, but not so bad as it might be.

There was one thing I wished, however, and that was that we had a larger cash trade. Out of the $400.00 business we did the second week, $160.00 was charged.

I found out that Jim Simpson had had a whole lot of book debts owing him; but, instead of turning them over to me at a discount, as the accountant told me he should have done, he had collected what bills he could, and then gave the others receipts in full for whatever they could pay.

I didn't know how much he got this way, but old Peter Bender, the carpenter, had come in for some goods, $18.75 worth, charged, and had told Larsen that Jim had gone to him just before he left town and had given him a "clear bill of health," as he called it, for $10.00, in settlement of his account of sixty odd dollars.

I told Larsen, whom I called the manager, that we must cut down the charge business and build up the cash trade. Larsen shrugged his shoulders and said, "It's up to you, Boss." Larsen hadn't seemed to warm up to me at all after that scrap over the two weeks' pay that Jim did him out of, even after I had told him that I would consider him manager under me. . . .

At the beginning of the third week I put in three days of the hardest work I ever did in my life. I suppose my help thought I had a cinch because I had been working out a division of expenses with the aid of the accountant! I know when I was at Barlow's we clerks used to grumble because we did all the work while old Barley Water, as we called him, used to spend so much time in his little office. I wished I could make my help understand that I was working for them as well as myself, but I guessed it was hopeless, so I didn't try—then.

Well, this is how we divided expenses. The accountant said:

"Let us feegure our plans for the coming year on the assumption that ye'll do $30,000.00 worth o' beesiness. That is an increase of more than $7,000.00, but this store ought to do much more than that.

"Your total expenses should be aboot twenty per cent. of sales, or a total of $6,000.00."

"What are they at present?" I asked, rather shamefacedly, for I felt I ought to know such an important thing as that.

The accountant perceived my look and he squeezed my arm sympathetically, as he said:

"Dinna worry aboot that, laddie. Ye're noo worse off than a lot o' others I ken in that respect. Not half the dealers in the country have an analysis o' their expenses."

That accountant was a brick.

Well, the accountant told me that my present expenses were, in round figures, $7,000.00.

"Gee! that's fierce!" I said. "Have I got to cut down expenses $1,000.00?"

"That's just aboot what ye hae to do," was the grave reply.

"But how?" I said, perplexed. "I can't possibly do it."

"Can't?" he said, and raised his eyebrows. "Did you no ever hear aboot the rabbit and the bull pup?"

"No. Shoot!"

"It's verra short," he laughed. "A rabbit was one day chased by a vicious dog. He ran as har-rd as he could, but the dog had nearly caught up to him, so, to escape, he ran up a tree."

"But a rabbit can't climb a tree!" I exclaimed.

"Not generally," was the response, "but this rabbit had to!"

How some silly little thing like that makes you think! It was some time before the silence was broken. Then I said:

"Well, how do we do it?"

"This diveesion of expenses will help ye," he said with a smile, and passed over this paper.

Division of Expenses Based on Estimate of 20 Per Cent. on Gross Sales of $30,000

	Per Cent.		Present Cost
Salaries		11.0				$3,300.00			$4,100.00
Rent		3.0				900.00			1,000.00
Taxes and insurance		1.5				450.00			460.00
Advertising		1.0				300.00			120.00
General Expenses		1.5				450.00			750.00
Delivery		.5				150.00			50.00
Depreciation		.5	*			150.00			350.00
Heat and light		.5				150.00			110.00
Bad debts		.5	*			150.00			500.00
		20.0				$6,000.00			$7,440.00

^* These two items are estimated only, for the records of the old business are too incomplete to insure accurate figures.

I looked the schedule over.

"Then my expenses," I said, "are $1,440.00 more than they should be?"

He nodded. "And dinna forget," he added, "that these figures are based on $30,000.00 worth o' business. This means that ye maun increase your sales aboot $7,000.00 during the year. Unless ye do, the percentage cost o' doing business is going to be conseederably higher than twenty per cent. Unless ye can increase your business ye'll hae to decrease your expenses even more than $1,440.00."

"Well," I remarked grimly, "bring out the axe. How are we going to cut it down?"

"That's the brave spirit!" Jock replied. Did I tell you, that Jock McTavish was a Scotchman? Well, he was—very much so. Perhaps that's what made him such a good accountant.

"Noo I know ye mean business," he said, "and noo we hae the facts to wor-rk on. There are numerous businesses ruined every year because o' the lack o' moral courage on the part of their owners to face facts and cut their cloth accordin' tae their means. Let's start wi' salaries. What are they noo?"

"Let me see," I mused. "I think they are—"

"Never mind," he said brusquely, "I ken. Get into the habit o' kennin', laddie. Ye'll never guess your way to success. Here are the figures:

	Present		Suggested
Black, proprietor		$30.00				$25.00
Larsen, manager		20.00				20.00
Jones, clerk		12.00	}			12.00
Myricks, clerk		10.00
Wilkes, boy		6.00				6.00
Weekly payroll		$78.00				$63.00

"I really think ye are no' justified in giving yourself $30.00 a week," he continued. "Twenty dollars would be nearer correct. However, compromise and for the time being mak' it $25.00.

"You really should'na need five people in the store the noo, for, of course, you intend to work har-rd, don't ye?"

I nodded.

"Well, deesmiss either Jones or Myricks. But, give the laddie say three weeks or a month to find another posseetion. It's best to let help go in such a way that they will feel that ye hae no done them an injustice. Tell him frankly why ye do it, and he'll comprehend all right."

"Won't the other fellows kick at having to do more work?" I asked.

"Aye, probably, but tell them that it's only until the business is on its feet and then ye'll do better for them."

"Very well, so much for salaries. What about rent? I can't cut that down, can I?"

"No, that's an item ye canna reduce unless the landlord will give it, so leave that for the time being.

"Taxes and insurance ye had also better leave as they are at present."

"I have placed advertising at $300.00, I said."

"Ye can reduce that, of course, and ye can save something there."

"No, sir!" I exclaimed. "That's one item I certainly will not cut a penny!"

My firmness so surprised him that he said never a word more about it, but went on to the next item.

"General expenses," he commented. "These are 'way too high. Ye'll doobtless find waste rampant among your help and will hae to adopt stringent measures to prevent it. Most retail stores are neglectful o' this item—they're careless and waste and misuse supplies. They no' seem to consider what kind of twine, paper, and such things are best and most economical for their particular needs, but buy in a haphazard manner whatever is offered tae them. Ye want to exercise the same care in buying supplies that ye do in buying goods."

"All right," I said. "We'll make a drive at that item of expense and try to put it where it belongs."

"Deleevery expenses," continued Jock, "are lighter in this town than the general average. Ye'll probably save something here, but if ye cultivate the better class trade, which that mon Simpson did'na do, the present low delivery cost will rise.

"'Depreciation.' This item depends on yourself, how ye buy and how ye keep the stock.

"Heat and light expenses are verra low at preesent, but the store looks glower an' gloomy after dusk. Ye may want to improve that. People will always gravitate to the well-lighted shop.

"And bad debts," he concluded, pursing his lips—"that's an item ye'll hae to watch carefully. I should advise ye tae ha' some deefinite system of giving credit and some plan of encouraging cash business. At present your charrge sales are far too numerous for your pocketbook to carry."

Well, that's the gist of what was said. The upshot was that I determined to keep each item as near the estimate as possible, and (this was Betty's suggestion) if any one item proved to be less than the estimate, this should be saved and not spent to help some other lame dog of expense over the stile.