In most factories it is also advisable to hold, at least once a month, a general foremen's meeting. This should be a meeting of all foremen, with the superintendent, for the discussion of problems of a general nature and problems relating to specific shops.

32. Sales Committee. In the commercial branch, perhaps the most important committee is the sales committee. This committee should consist of the general manager, who acts as chairman, the sales manager, advertising manager, chief engineer, and superintendent. At times it may be advisable to call in the head of the cost department and the tool room foreman.

At the meetings of this committee the following subjects will come up for discussion:

1.General sales report, showing progress of the business as a whole.
2.Territorial sales reports, showing sales in each territory. Both of these reports should exhibit comparisons between the current and preceding periods.
3.Reports of sales classified according to the nature of the product, or specific lines of goods. This is in some respects the most important of the reports, since it shows which are the fast and which the slow moving lines.
4.Suggestions for and a discussion of proposed improvements in the present products.
5.Discussion of proposed new product.
6.Standardization.

In the discussion of the three last named subjects the engineer and superintendent are especially interested, and it is here that the presence of the cost clerk or the tool-room foreman will be required. A salesman naturally assumes the attitude of considering his customers' desires of the greatest importance. Naturally he wants the factory to manufacture the goods that he can sell. But a discussion of difficulties to be surmounted, increased costs, and like questions will go far toward bringing him into line and convincing him that the interests of the house lie in his pushing standard goods.

33. Advertising Committee. A committee which is to a certain extent a subdivision of the sales committee is the advertising committee. The general manager should act as chairman, and will have with him on the committee the comptroller, advertising manager, and sales manager.

The work of this committee will be confined to a discussion of:

1.Results of past advertising, including periodical, street car, bill-board, and all other forms.
2.Appropriations for current advertising.

These advertising reports are very important, for, after sufficient time to establish an equitable cost basis has elapsed, all future advertising should be based on the cost of actual sales, giving due consideration of course to the season of the year, general tendency of the times, and other factors which might temporarily have a disturbing influence.

34. Organization Committee. Another committee of importance, which, for convenience, we will call the organization committee, is one which discusses all questions pertaining to accounting and record systems. This committee will be headed by the comptroller and will include the sales manager, advertising manager, credit man, purchasing agent, and superintendent. Sometimes it will be advisable to call into the meetings the chief accountant, cost clerk, stores clerk, and even shop foremen.