These and many other statistics can be tabulated, and for each a special form is needed. The classes of information to be presented in statistical form depend on the business. When it has been determined what information will be of greatest value, forms should be prepared which will make it possible to tabulate the desired facts with the least labor.
ADMINISTRATIVE COSTS
Commercial costs which are not chargeable to sales are classed as administrative, and may be divided into executive, accounting, office expense, credits, and collections.
In a strictly trading business, purchasing is an added division, while in a manufacturing enterprise it is usual to consider this a manufacturing expense.
Executive expense is made up of the salaries of the general manager and comptroller, salaries of clerks and stenographers, and a proper portion of miscellaneous expense. In a manufacturing business, a part of the executive salaries is charged to manufacturing.
Accounting expense includes the salaries of chief accountant and cashier, clerks and stenographers, blank books and supplies, and miscellaneous expense.
Office expense is charged with the salary of the chief stenographer, and the expense of mailing and filing, including salaries of clerks.
Credits and collection expense include the salaries of the credit man and his clerks, the cost of mercantile agency service and reports, and the cost of collections, including postage.
Purchasing expense, which, as stated, sometimes is a commercial expense, includes the salaries of purchasing agent, receiving clerk, stores clerk and their assistants, and the entire expense of the storeroom.