The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1911-01-20

should pay for the publication Of their
proceedings. The newspaper men Of
the state are all anxious to get the
news but they do not feel that 1t is
right that they should be compelled
by public opinion or custom to give
routine reports Of these meetings.
The next subject touched upon by
the president Of the association was
that of the cost system applied to a
newspaper and printing establish
ment. The North Dakota editors have
thought over this cost question very
seriously the past year and many
changes have been made in business
methods throughout the state. Some
have raised their subscription rates,
others have raised their Job and ad-
vertising rates in spite of crop fall
ure and adverse conditions. Delin-
quent subscribers have been told that
they must pay up back subscriptions
or stop reading the paper. There is
really more Joy in the printing office
over one subscriber who pays regular
nine who read the paper. and neglect,
refuse, or forget to pay for 1t.
Job rates have been materially
| l00VoAS0O AZ OAlSO6 WA1NA oAOW luClk
cost and all over the state there is
a tendency not to give a price unless
1t is insisted upon. Money cannot be
made by doing work for less than
cost.
Is a newspaper cost system practi-
cable?
Printing has been followed as an
art or bushes or both for over 400
years and at this late day to shock
the printing world with q cost system
10 to shake 1t out Of it's normal course.
If the graphic arts have fourished
and spread with remarkable rapidity
everywhere and printers are annual
lily using millions of dollars worth Of
stock and employing so many thou
sands Of men and turning out so
many thousands of miles Of printed
matter. enough to girdle the earth
repeatedly-is 1t not more necessary
, now, than then, to have a cost sys-
TEN! Z.
MIR. Burgster then gave a very in
, teresting talk along the line Of the
inside workings of newspaper plant
and what the cost of doing business
amounted to. He also quoted statis-
tics that showed what depreciation
meant in a newspaper plant. The en-
tire address by Mr.. Burgster proved
conclusively that he is without doubt
q newspaper man and that he has
spent time and thought on what the
subject Of cost systems mean to the
printing business as we'll as every line
Of business in the world today. He
introduced in his speech most Of the
subjects that will be brought to the
attention of the North Dakota editors
at this meeting.
Spencer's Paper
E. M. Spencer of Minneapolis. treas
, urer and secretary Of the Ben Frank
, lin club. spoke on What Cost Sys-
TEN Will Do He said:
) "It is remarkable that an industry
in which there is SO great an invest
ment as in that of printing. should
not be more profitable commercially
than it has been in the past. and
yet to one who goes into the his
> tory Of the business closely, there
> are many reasons for this condition
' chiefly the fact that it has been de-
!. veloped along mechanical and artis-
tic lines to the detriment Of the bust.
ness or commercial end. This condi-
ton is easily explained when we re-
member that the majority Of master
printers are recruited from the work
y room and not from, the front Office;
;. In fact in many establishments OF
!. considerable pretentions the front Of.
!. fice has been q fiction rather than 8
i. fact.
. This country that We live in Is q
| nfa1 afV1y nd 0fv{nc
in a commercial age; tremendous
: ly specialized commercial age. Fol
:. an industry to succeed under pres
: ent conditions three items stand out
: as being Of paramount importance.
. First: To 50 develop the working
force and mechanical departments
that the productive cost is at mini.
= mum.
Second: To determine accurately
the productive cost. and
!. Third: To add to this productive
!. cost sufficient profit.
ITO drift along and II there be q
= few dollars in the bank at the enc
! Of the year. is not enough. We must
: know absolutely and accurately thu
;. cost Of each operation in our plants
This can be done and it is q very sim
Y pie proposition. A proper cost sys'
a TEN does the trick. You will note
|. that L accent a proper cost system
I A time keeping system is not cos
b system. An accounting system Is mo-
: q cost system. A set of forms Is mo-
/ q cost system. A record Of produc
: tive wages 10 not cost system.
l. schedule by percentages Of your las
: years business is not cost sytem
"A cost system is definite. consist
J. emily planned clerical routine pur'
sued for the purpose Of assembling
= records Of production and expense II
Q q factory and by comparison Of tn,
Q expense with the volume Of produc