Arizona republican., 1922-06-26
Organization Is
Fundamental to
Business Today
Public Accountant Gives
Practical Plan For
Development
By (. r, Garrett of Lee Garrett,
Public Accountants

The thing on which the growth
and prosperity of all business in this
and other communities will depend
to a large extent in the months soon
to follow is organization. This word
has been used so frequently and ap-
plied t every hit or miss undertak-
ing. until it means as little and cre-
ates just such an antagonistic feel
| ing upon the readers as that word
deficiency"
! Yet organize tion means far more
than is generally expressed by the
word Most prosperous firms have
| their fore es organized: many of them
even though they do not realize the
| fact because all the scogs in the ma
chinery are running so smoothly.
Other firms that make an elaborate
show of organization are slowly dig
ging their own graves.
The word organization brings to
mind the following definition. 1t is
the team work" OF business. 1t is
| composed of two elements, the plan
and the men. A plan without men
is only an idea. Men without plan
creates only an economic waste OF
valuable energy toward nothing in
particular.
The thing about which the whole
scheme of affairs must revolve is the
head, or the chief executive. The first
and last qualification of an executive
is one who executes. Not one who
does everything himself but one who
sees that things needed to be done
are done
II ND ~ irc
ments it is necessary to make as
signments of duties and authority.
Here is where a large number of
executives fail. They attempt TO as
sign duty without granting suffi-
cient au hority to this person to fol-
low the thing through. Later the ex-
cuse Is offered that the reason he
did not succeed was because the man
he was working with overruled his
plan of procedure or would not co.
operate. IL you have enough faith
in the man to trust the work to him,
by all means show that faith by
granting the full and complete auth
ority to carry out the details as ne
thinks best Results obtained are the
only things the executive should de-
mand
In to this assignment of
duties many men have gone. Inc
duties are assigned. They maye be
specific duties only TO be performed
once. OF they may be those recurring
duties ON day to day. OF the lat
ter type II is necessary for the ex-
eeutive to constantly keep in touch
to see if the results are being ac-
complis he'd. He wants 10 know how
well or how poorly thing has been
done This can only be accomplished
through proper reports.
One Of the principal purposes OF
accounting should be to accumulate
the information necessary Tor eA-
ecutive reports. However too often,
the excel tive is only confused with
an elaborate plan of balances and
count erbalances. He is not interested
in the accountants skill in handing
bookkeeping procedure and account
ing technic But he is vitally inter-
ested in what his organization is do
ing and how we'll each member OF the
organization is discharging his res
possibilities.
In order to compete for the busi-
ness that is now opening and that
will be forthcoming, each and every
business is going TO feel the need OF
reports that show how each member
responds TO the duties assigned to
him.
The experience of the war boom
and postwar slump in business has
given the egotism of some OF our
biggt st men severe jolt. You and l
have seen many men who Thought
they were in control of their business
who really were trying TO eaten up
with their business. Some OF our bet
ter managed corporations in the salt
River valley are now planning and
nerfectil their organization. so as
to be in line ready to go when busl-
ness is booming. There will always
be theother class who will wait TIL
the time is more favorable, and
when that time is here they VIII pe
busy getting Grady while their com
petitors are reaping the harvest OF
their preparedness.
What better Illustration can pc
drawn than that of the teakettie
Though to its neck in hot wafer
it still sings.
THE sTRATEGlsT MOVEMENT
From the American Legion Weekly
Citizen-That's my car. The thlel
is Just fixing a blowout.
POIicaman-All right: I'll go over