Business Correspondence

Letters that get action Seeing through the reader's eyes The spirit of the letter The proposition in the letter The proposition analyzed Fundamentals of the presentation The aid of formula in presentation Applying formulas to the presentation Routine and individual letters Adjusting complaints by letter Credit letters Collection letters Working the mailing list Planning the letter Writing the letter Mechanical form Getting the most out of words

Nearly all of us are constantly receiving and sending letters, and we know in our experience the common types—the nasty letter, the sloppy letter, the cold-as-an-iceberg letter, and, on the other hand, the direct yet cordial letter which makes us feel as if we had gripped a friendly hand.

The profit-making influence of good correspondence can hardly be overestimated.

A good sales letter may be the means of getting thousands of dollars' worth of business; a poor adjustment letter may be the cause of losing a worth-while customer.

To a large extent business must be carried on by means of letters, and there are few subjects of more vital importance to the business man than business correspondence.

Business letters always have a direct purpose in view and there are certain underlying principles which should be observed in all business letters, whatever their particular purpose. But these letters serve many different purposes, and some of the prominent types and their characteristics are treated.

Especial attention is given to sales correspondence, which forms a most important branch of business correspondence.

Cost Finding

The importance of cost finding Problems of cost finding Identification of costs Issuing and evaluating material Evaluation of labor costs Expense or burden Depreciation Distribution of factory expense Production centers and the supplementary rate Effect of volume of work on expense distribution Other features of expense distribution Distribution of administrative expense—résumé Assembling and recording costs Analysis and reduction of costs Predetermination of costs—materials and labor Predetermination of costs—expense Application of cost finding methods