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Full text of "Supplement to Marketing research report no. 271 : improved methods among wholesale food distributors for inventory control, sales accounting, and shipment of merchandise"

Historic, archived document 

Do not assume content reflects current 
scientific knowledge, policies, or practices. 



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A RY \ 



ent 



IMPROVED METHODS 
AMONG WHOLESALE 
FOOD DISTRIBUTORS 

For Inventory Control, Sales Accounting, 
and Shipment of Merchandise 



L I B 

CURf-f.'T SEfllAL HtCORD. 

JUN6-19C0 * 

Is. DEPARTMENT Of AGRICULTURE 







Supplement to 

MARKETING RESEARCH REPORT NO. 271 

U. S. DEPARTMENT OF AGRICULTURE 
Agricultural Marketing Service 
Washington, D. C. 



SUPPLEMENT TO MARKETING RESEARCH REPORT NO. 271 

U S. DEPARTMENT OF AGRICULTURE 
Agricultural Marketing Service 
Transportation and Facilities Research Division 



IMPROVED METHODS AMONG WHOLESALE FOOD DISTRIBUTORS FOR INVENTORY CONTROL, 
SALES ACCOUNTING, AND SHIPMENT OF MERCHANDISE 



INTRODUCTION 

Shortly after Marketing Research Report No. 271 was published, two 
manufacturers of office equipment came out with less expensive automatic 
tabulating machines. These new machines operate at lower speed than those 
considered in the earlier report. With tabulating equipment at significantly 
lower cost, much wider application of such equipment can be made in wholesale 
food establishments than the first report indicates. 

One manufacturer reported installation of the low speed tabulating 
equipment in 43 food distribution businesses in less than 1 year after its 
announcement. The new equipment was observed in operation in a wholesale 
food distribution business. This supplement covers application of the new 
tabulating equipment for wholesale food distributors. 



HOW LOW SPEED AUTOMATIC TABULATING EQUIPMENT WORKS 

The low speed automatic tabulating equipment operates on the same 
principle as regular tabulating equipment. The machines appear identical, 
but speed of the new equipment is approximately 50 percent that of regular 
tabulating equipment. Tabulating machine cards, assignment of code numbers 
and fields, arrangement of card tubs and other equipment would be the same 
with the regular and low speed equipment. Thus, the low speed automatic 
tabulating equipment will perform the same operations as regular tabulating 
equipment for the wholesale food distributor. 



NOTE: In Marketing Research Report No 271, third sentence of third 
paragraph of the Summary should read: "When preprinted order books are used 
with manual methods , warehouse stocks are stored in the same sequence as they 
are listed in the order book." 

February 1960 

For sale by the Superintendent of Documents, U. S. Government Printing Office, 

Washington 25, D C - Price 5 cents 



USES FOR THE NEW TABULATING EQUIPMENT 

The lower rental of the new tabulating equipment places it within reach 
of lower volume wholesale food distributors, allowing them to obtain the ad- 
vantages of such equipment previously not available to them. 

Some of the advantages of using tabulating equipment over manual methods 
include improved inventory control, printed invoices, reduced warehouse labor 
requirements, purchase order printing, out-of -stock reports, sales analysis, 
reduced cost of taking physical inventory, mechanized accounts receivable and 
accounts payable, and the general ledger accounting including budget reporting, 
advertising, income and expense accounting, fixed asset and depreciation account- 
ing as well as profit and loss accounting. 1/ Reports on company operations 
are prepared much more rapidly than by manual methods, thus allowing management 
to improve operations more rapidly. 

The low speed machine can also be used in firms utilizing regular tabulat- 
ing equipment for standby purposes. It can take care of statistical analysis 
while the regular equipment is being used for invoicing. 

AUTOMATIC TABULATING EQUIPMENT COST 

Both regular and low speed automatic tabulating equipment have various 
modifications causing differences in the monthly rental cost of the equipment. 
The monthly rental for the minimum tabulating equipment needed for a wholesale 
food distributor is listed below for both a regular and a low speed installation. 

Monthly rental including 10 percent 
Equipment federal tax - June 1959 1/ 

Regular Equipment Low Speed Equipment 

Dollars Dollars 
Accounting machine, 56 counter with 

list-tab, 88 type bars 434.50 280.50 

Sorter 60.50 44.00 

Card punch 66.00 66.00 

Reproducing punch, without summary 

punch but with comparing ability-- 

80 counter 137.50 77.00 

Total monthly rental 698.50 467.50 

1/ Some States also tax rental of these machines. 

A reduction of more than 33 percent ($231.00) in monthly rental of low 
speed tabulating equipment over regular tabulating equipment makes it possible 
economically to justify the new equipment over manual methods at a much lower 

1/ A report on uniform accounting methods is now being prepared for 
pub lie at ion „ 

- 3 - 



business volume. A business volume of over $6 million annually is necessary 
before use of regular tabulating equipment results in net profits greater than 
with manual methods; use of low speed tabulating equipment results in greater 
profits at a business volume of approximately $5.2 million annually (table 29 
and figure 51). Based on assumptions made in this study, a firm could operate 
at a profit with the new tabulating equipment with a business volume of approx- 
imately $3.3 million annually. As pointed out in Report No. 271, savings in 
overall costs from use of automatic tabulating equipment would be principally 
that fewer sales are lost due to "out-of -stock" and a reduction in warehouse 
labor requirements . 

At a business volume of approximately $6 million annually and use of 
regular tabulating equipment, it is necessary to utilize the machines from 
25 to 30 percent of the time for invoicing, leaving from 70 to 75 percent of 
the time for other machine applications such as accounts receivable, accounts 
payable, purchase order writing, statistical analysis, and general ledger 
accounting. Even with the additional applications, the tabulating equipment 
would not be fully utilized. With the new equipment from 50 to 60 percent of 
the time will be used for invoicing, leaving ample time for other machine 
applications. 



NET PROFIT OR LOSS WITH USE OF 
DIFFERENT TABULATING METHODS 

By Wholesale Food Distributors 




NET PR< 

4,000 
3,000 
2,000 
1,000 

o -i 

1,000 
2 

U. S. DEPART 


0FIT($) 


1 

Low s 


peed tabul 


r r 

ating equipment ^ 




- 






\^2** 


Manua 


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\ 






- 




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^\ 




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^ *?-***? 


*^ Regu 


9 

lar tabulati 


ng equipme 


nt 


fr* 










50 300 350 400 450 5C 

BUSINESS VOLUME (S THOUSJ4 WEEKS 

MENT OF AGRICULTURE NEG. 7628-59 (12) AGRICULTURAL MARKETING SER\ 


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