In all these calculations per dollar of sale, no allowance is made for depreciation of stock, fixtures, bad accounts, etc., etc.
It is hoped that a careful analysis of this table will help solve the library problem.
TABLE NO. 1.
| Published Price | Discount to Libraries | Sold to Libraries at | Cost to Booksellers | Cost per Dollar of Sale | Total Cost | Loss | Gain | Total Loss | Total Gain | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost per Dollar of Sale 28%. | |||||||||||
| Non | Net | 15,935.85 | 1/3 | 10,623.93 | 9,145.56 | 2,974.70 | 12,120.26 | 1,496.33 | |||
| Net | 21,099.98 | 1/10 | 18,989.99 | 14,854.44 | 5,317.19 | 20,171.63 | 1,181.64 | 2,677.97 | |||
| Cost per Dollar of Sale 20%. | |||||||||||
| Non | Net | 15,935.85 | 1/3 | 10,623.93 | 9,145.56 | 2,124.78 | 11,270.04 | 646.11 | 308.55 | ||
| Net | 21,099.98 | 1/10 | 18,989.99 | 14,854.44 | 3,797.99 | 18,652.43 | 337.56 | ||||
| Cost per Dollar of Sale 15%. | |||||||||||
| Non | Net | 15,935.85 | 1/3 | 10,623.93 | 9,145.56 | 1,593.59 | 10,739.15 | 115.22 | |||
| Net | 21,099.98 | 1/10 | 18,989.99 | 14,854.44 | 2,848.49 | 17,702.93 | 1,287.06 | 1,171.84 | |||
| Cost per Dollar of Sale 10%. | |||||||||||
| Non | Net | 15,935.85 | 1/3 | 10,623.93 | 9,145.56 | 1,062.39 | 10,207.95 | 415.98 | |||
| Net | 21,099.98 | 1/10 | 18,989.99 | 14,854.44 | 1,898.99 | 16,753.43 | 2,236.56 | 2,652.54 | |||
| Cost per Dollar of Sale 5%. | |||||||||||
| Non | Net | 15,935.85 | 1/3 | 10,623.93 | 9,145.56 | 531.19 | 9,676.75 | 947.18 | |||
| Net | 21,099.98 | 1/10 | 18,989.99 | 14,854.44 | 949.49 | 15,803.93 | 3,186.06 | 4,133.24 | |||
TABLE NO. 2.
The following tabulation is compiled on the same basis as Table No. 1, but showing the result to the bookseller, as to profit and loss, if the bookseller increased the discount to the libraries, on regular books, from 1/3 to 2/5, and on net books from 1/10 to 1/5.
| Published Price | Discount to Libraries | Sold to Libraries at | Cost to Booksellers | Total Cost | Loss | Gain | Total Loss | Total Gain | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Cost per Dollar of Sale 28%. | ||||||||||
| Non | Net | 15,935.85 | 2/5 | 9,561.53 | 9,145.56 | 2,677.22 | 11,822.78 | 2,261.25 | ||
| Net | 21,099.98 | 1/5 | 16,879.99 | 14,854.44 | 4,726.39 | 19,580.53 | 2,700.54 | 4,961.79 | ||
| Cost per Dollar of Sale 15%. | ||||||||||
| Non | Net | 15,935.85 | 2/5 | 9,561.53 | 9,145.66 | 1,434.22 | 10,579.78 | 1,018.25 | ||
| Net | 21,099.98 | 1/5 | 16,879.99 | 14,854.44 | 2,531.99 | 17,386.13 | 506.14 | 1,524.39 | ||
| Cost per Dollar of Sale 10%. | ||||||||||
| Non | Net | 15,935.85 | 2/5 | 9,561.53 | 9,145.56 | 956.15 | 10,101.71 | 540.18 | ||
| Net | 21,099.98 | 1/5 | 16,879.99 | 14,854.44 | 1,687.99 | 16,542.43 | 337.56 | 202.62 | ||
| Cost per Dollar of Sale 5%. | ||||||||||
| Non | Net | 15,935.85 | 2/5 | 9,561.53 | 9,145.56 | 478.07 | 9,623.62 | 62.10 | ||
| Net | 21,099.98 | 1/5 | 16,879.99 | 14,854.44 | 843.99 | 15,698.43 | 1,181.56 | |||
June, 1913
Report of the Bookbuying Committee of the American Library Association, 1912-13
In November, 1912, your committee was notified by the secretary that the executive board asked it to continue its negotiations with the committee on libraries of the American Booksellers' Convention.