The citizen. [volume] (Berea, Ky.) 1899-1958, 1912-10-17
BUSINESS TRAINING

On a visit to Berca the writer was
struck by the fine practical train
ing she gives 10 her young people.
We do not believe that any college
in the country has fitted It's teach
ing better to the needs OF Its stu
dents.
In recent copy OF The Citizen
Mr.. Livengood speaks OF the value
OF business training for those who
are to become clerks, bookkeepers,
merchants, etc. We should like TO
say little more. One great value
of the business course is that It
trains the student In accuracy and
system. This training is needed to-
day by every business man, farmer
and employee. To succeed. one must
know how his expenses and income
compare. lie must know what
things cost him as well as what he
receives for them. All modern busl-
ness firms are exact In this. Tho
head of a factory. with which the
writer is acquainted. showed a WIS.,
itor brass nut and said, IL can
tell within the hundredth OF a cent
what that cost me-" To do 80 he
must have a good system and be
accurate himself aid he must have
accurate help. The workmen In that
factory show ON their time cards
the time they have worked on each
job that day. Every piece OF work,
even small screws, is counted, Of
ten after each operation. Every
pound OF metal going to the foundry
is weighed before II is sent from
the stock room and each casting
when Il comes back. To tell the
cost OF that half inch nut. not only
the value OF the material and Of
the labor directly applied must be
known, but a certain per cent must
be added for the general expenses
OF power. light. heat. salaries. insur-
ance. taxes. etc. So you can see what
accuracy is required In modern fac
tory to know how profitable the bust
ness is and where losses may be
avoided.
Again on the farm the progressive
farmer must know what II pays him
best TO raise: whether a field with
a certain crop. fertilizer and number
of days work has shown a profit af-
ter harvest and whether another crop
on this soil with possibly less labor
or greater certainty may pay him
better. He must know which COWS
are giving the most butter fat and
which should be sold: whether the
same feed would give more weight IN
one breed OF hogs than in another:
whether the grain fed to the hens
would bring more In the market than
the eggs and young fowls are worth.
This may all be known by simple
system OF bookkeeping and records.
which will pay mere In money and
satisfaction than the effort costs.
The writer some time ago planted
several acres Of sugar bets which
brought a nice sum when sold, but
when the cost Of seed. fertilizer, Ia
Dor and rent Of land was figured up
he found that he was $500 out OF
pocket. OF course he would not try
that crop again on the same soil un-
der the same conditions. II he had
not kept a record he might have done
90.
The great editor. Horace Greeley,
is said TO have been interested in
and to have raised a fine
lot OF turnips. but when he counted
the cost II was Elk cents apiece.
Most OF US could not afford such
IL every one should keep person.
al account Of all money received and |
spcnt. II would pay well. Often a bill
will be presented from a store for
goods already paid for and that lit
tie account book will show the mis-
take and save more than its cost in
money. beside avoiding hard feel
Ings.
II shows also where considerable
small change has gone that might
easily have been saved to buy that
larger thing that we feel we cannot
afford but need 30 much.
This personal training in our own
accounts goes far to make us accu-
rate In the work OF the future employ
pr or in the future business.
Whatever we do. we canot afford
20 miss the careful business training.
Herbert M. Williams.