is done after the goods are shipped. It is to be remembered that there
is a great distinction to be made in handling the billing work of firms
who are able to fill their own orders complete, as contrasted with those
firms who have to wait until goods are shipped in order to determine
which items to bill. Some firms who always carry a complete stock are
able to make up an invoice and order blank, a label for the express
package, and a charge on sales sheet, simultaneously, because they know
that they can ship every item called for, and consequently do not have
to wait to see what items are shipped before billing them.
[Illustration:
Fig. 15. Form to Provide on Sales Sheet Information not on Invoice
]
=Unit Billing.= The unit idea in billing has grown considerably in the
last few years, notwithstanding that the size of the bills have to be
uniform, and as large an invoice has to be used for one item as for a
large bill. Many firms prefer the unit idea to the condensed sales sheet
idea.
This is due chiefly to the elasticity of the scheme. The duplicate,
triplicate, or quadruplicate of the invoice can be sorted in any
desirable way. It is especially convenient for bookkeepers to sort
duplicates of the invoices alphabetically, and save a great deal of time
in posting to loose-leaf ledgers arranged alphabetically, in the same
manner. (In mentioning loose-leaf ledgers, card-ledgers are always
included, as the same principles are applied to one as to the other, as
far as accounting methods are concerned.) It is easier to handle unit
billing forms on the typewriters with billing attachments, which is an
added reason that many firms prefer to use them. Some of these forms are
shown in Fig. 16.
Another idea to be recommended is the color scheme, whereby each copy of
the invoice is manifolded onto a different-colored piece of paper. In
sorting the various copies for different departments, different colors
will greatly facilitate the recognition of various sheets, and the uses
or departments for which each is intended.
ORDER WORK OF WHOLESALE GROCERS
There are hardly two firms who handle their order work alike. The first
consideration in treating order methods is to distinguish the classes of
business in which the orders are made up ready for execution by the
salesman, from those which are received from customers and transcribed
on typewriters. The first class will be discussed separately from the
second.
Wholesale grocers, druggists, and similar lines receive the great
majority of their orders from the salesmen in the field. After the
orders are opened, the first step is to stamp on each order a number
with an automatic numbering machine. After this is done they are copied
into an order register as follows:
[Illustration:
Fig. 16. Samples of Unit Billing. _Remington Typewriter Co._
]
1012 John Smith & Co., Plainfield, N. J.
1013 A. B. Jones & Bro., Providence, R. I.
1014 U. J. Benedict, Elmira, N. Y.
1015 Grace Barnes & Co., Alliance, Ohio.
After the orders are filled and charged, they are checked on the order
register. About once a week all of the unchecked numbers on the order
register are compared with the unfilled orders. If an order should
become lost, the fact would not remain unknown longer than one week's
time.
It should always be remembered that in case an order is not completely
filled and is "back ordered," the back order should always show the
original order number in order to prevent confusion. A little practical
experience will quickly show how wrong it is to use a new number for a
back order.
=Back Orders.= In the problem of systematizing any kind of business, the
question of back orders and the proper method of handling them is one of
the most troublesome. Some firms do not wish an order blank returned to
the warerooms after it has once been there, because they do not wish the
wareroom or factory to know the prices which are placed on order blanks
in the office after they have been received there for pricing,
extending, and billing. Many firms therefore make an entirely new order
to be returned to the factory or wareroom with the letter A used in
connection with the order number, as follows: _1013A_. This of course
delays the filling of the order until the back order is typewritten. If
it is necessary to make a second back order, the same would read
_1013B_. Other firms use the color scheme. This is a very good idea, as
it indicates clearly to the order fillers old orders which should
receive attention first.
Many important improvements in the order and billing methods have been
inaugurated in recent years in the business of wholesale grocers.
Formerly it was the custom, after the order had been numbered and
recorded in the order register, to pass the orders out into the
warehouse with the general understanding that they were to be filled as
quickly as possible. The order fillers would generally start at the top
floor and pick all of the items which were to be shipped, place them on
a truck and take them to the next lower floor, and follow this plan
until the order was entirely filled. In stores above a certain size this
resulted in considerable delay.
The first improvement was to send the orders to the shipping department,
where they were split up by clerks known as _Slippers_, who wrote on
slips the items which were to be taken out of stock, each slip
representing the goods to be gotten out on a certain order from a
certain floor. This idea allowed the order fillers on all floors to work
simultaneously, and resulted in considerable saving of time.
Another favorable result obtained through this system is that the
shipping clerk retains an original copy of the order (the copy sent in
by the salesman) and is enabled therefore to follow up all departments
and hurry up any department which may be delinquent in the filling of a
certain order. In planning work, it is always advisable to have one
department act as a follow-up on some other department. In the grocery
business, it is much more satisfactory for the shipping clerk to have a
complete record of all the orders to be shipped that day, than to hand
the original orders into the warehouse to be sent down to the shipping
department after the order has been entirely filled, and then have the
shipping clerk rushed _at the last minute_ to plan his loads and do all
of the clerical work, such as making up bills of lading, etc.
The next improvement was necessitated by a desire on the part of those
wholesale groceries which are located in cities having an efficient
interurban electric car service to fill orders at different hours of the
day. One western firm transcribed all of its orders on cylinder billing
machines, giving the shipping clerk a full copy of the order, and each
department a copy of the items which are to be filled from that
department only. On the shipping clerk's copy, the notation _11 A.M._,
is marked, also on all of the department order slips. This indicates
that the order is to be shipped on the 11 o'clock car. Other stationery
is printed with the _1 P.M._, _2 P.M._, _3 P.M._, _4 P.M._, _5 P.M._ to
indicate the hours at which the orders are to be shipped. Many small
retail merchants delay ordering until the last minute, and the wholesale
house which can give the promptest service gets the business. The above
plan advises the shipping department the time that the goods are to be
delivered, and makes it responsible for results. All delays are noted,
and a daily report made of the causes, which are promptly investigated
and removed.
=Split Orders.= Some wholesale drug houses have their stock arranged on
different floors, of which their salesmen are fully advised. If the
salesman takes an order for goods which are held in stock on four
different floors, he sends in the order on four sheets of paper with the
items for each floor written on the respective sheets which indicate the
respective floors. Different-colored sheets of paper are used for the
various floors. This scheme puts more clerical work on the salesmen, but
it enables the office to quickly hand each department its part of the
order without the delay of transcribing the department slips on the
typewriter at the office. In all order schemes where an order is split
up and written on several sheets of paper in order that each department
may fill the order without delay, the term _split orders_ is used. In
all split-order schemes, the number of sheets in which the order has
been divided is written on each sheet. For instance, if there are
departmental order sheets for three different floors, the figure 3 is
marked on each slip. In this way the biller, by counting the number of
sheets attached to the complete order, will know that all of the
split-order sheets have been returned to the office. Fig. 17 illustrates
this system of orders. The three blank sheets at the top are
departmental order sheets, and each contains _only a part_ of the whole
order. This is accomplished by removing one departmental sheet at a time
from the billing machine, but allowing the three top sheets to remain in
the machine until the entire order is written.
Some firms are willing to make four copies of an order, each copy
containing _all_ of the items of an order. Other firms do not wish the
employes to know what a customer is buying outside of the goods relating
to the department in which the employe is working. Further, sometimes
two departments in the same factory are equipped to make the same class
of goods, and if each department received a complete copy of the order
there might be some confusion and duplication in the filling of the
order.
Some firms, instead of making split orders, make a summary of the goods
to be delivered from each floor, giving each floor several of these
summaries in the course of a day. The goods are delivered to the
shipping department in large quantities, and are separated by the
shipping clerk according to the quantities wanted for each order.
Concerns which are using this idea claim that it takes less time for the
shipper to separate goods than it does for the order department to make
split orders for each individual.
[Illustration:
Fig. 17. Forms for Split-Order Schemes
]
In planning the clerical work in order billing and shipping methods, the
volume of business being handled must be taken into consideration. A
plan which is necessary with a large business would be considered as red
tape in a smaller one. The larger a business grows, the more it is
possible to "specialize" the work.
In a very small business, one man could fill all the orders and make out
all of the bills. In a little larger business it would be necessary to
devote one person's entire time to filling orders, another's to making
out the bills. In a business twice as large as the one just mentioned,
it would be necessary for one person to devote his entire time to
filling the orders from one floor only. In an exceptionally large
business, it might be necessary for one person to devote his entire time
to filling orders for some particular class of goods on one floor. These
examples are given to illustrate the meaning of the word _specializing_.
=Simple Order Form.= The majority of firms transcribe their customers'
orders onto their own order forms from letters or requisitions. The
simplest form of order is one containing an original for use of the
warehouse or factory, a duplicate to be mailed to the customer as an
acknowledgment of the order, and a third copy which is held in the
office as a record of unfilled orders. The requisition form illustrated
in Fig. 18 conveys the idea.
The practice of sending an exact copy of the order to the customer
eliminates the necessity of acknowledging the order by letter, and gives
the customer an opportunity of checking over the order as entered. It is
customary to print on acknowledgment of order forms the sentence: _This
is an exact copy of the order as entered—if any errors are noted kindly
advise us at once._ One firm in Buffalo saved $300.00 the first week
they installed this scheme, through the detection of an error by the
customer.
[Illustration:
A YACHT STORAGE BASIN AT THE SHIPBUILDING PLANT OF THE GAS ENGINE &
POWER CO. AND CHARLES L. SEABURY & CO., CONSOLIDATED.
]
[Illustration:
Fig. 18. Simple Requisition Forms for Order Handling. _Remington
Typewriter Co._
]
It is imperative that before a remedy or short-cut methods can be
prescribed, it is necessary to thoroughly diagnose all of the conditions
incident to the business. It should also be remembered that clerks and
even department heads will see all of the imaginary difficulties of a
new idea and overlook all of the benefits to be derived therefrom. It
should be further remembered that if a new method shortens nine-tenths
of any particular class of work and slightly increases one-tenth, the
party involved will many times fail to see the net advantages accruing
through the introduction of the new idea. If objections are raised to a
suggested short-cut method it is always well to ascertain whether the
objections apply to a majority of the work or a portion of it only. Most
people in clerical positions rather resent new ideas, and seem to take a
pleasure in trying to find some reason why a new idea will not succeed.
This is one phase of human nature which requires the utmost tact and
diplomacy to handle successfully. In advancing or suggesting new
methods, it should be assumed as far as possible, that the idea has been
suggested by the person to whom one is talking, for the reason that most
people are willing to "father" their own ideas.
=Simple Order Form with Copy for Shipping Department.= The second short
cut which was instituted in connection with order forms was the addition
of a sheet on which was manifolded a copy of the order for the shipping
department.
The idea is to give the shipper information in advance, in order that he
may prepare his bills of lading and plan his work for his teams, order
cars in advance from the railroad, call up express companies, and such
other work as might be necessary to the proper shipment and delivery of
the goods manufactured and sold, and to file the copy as his permanent
record, in some cases.
Some firms desire to prevent the shipper from knowing the prices at
which their goods are sold. This is accomplished by using for the
shipping department a short sheet of paper which reaches from the left
edge of the order-blank to the price column only. Another method is to
use a narrow sheet of carbon paper with a full-size sheet of paper. This
plan is not as satisfactory as the former one, as the carbon paper
sometimes slips to the right and allows the prices to manifold.
=Acknowledgment of Order to Salesman.= In some lines of business, it is
desirable to add an additional sheet which is termed _acknowledgment of
order to salesman_. This plan enables the salesman to know that the
order has been received and properly entered for execution (in
manufacturing lines it is necessary to transcribe orders on order forms
which contain too many copies for a salesman to manifold by pencil), and
gives him the opportunity of checking the order as entered. It should be
remembered that in some lines of business there is such an enormous
amount of detailed information in connection with an order that neither
the customer nor a salesman would check over an exact copy of the order
as entered. This should always be taken into consideration when
considering the addition of this sheet.
STATIONERY
The various styles of loose-leaf sheets and binders should be fully
understood in order to appreciate their importance in order and billing
work.
=Loose-Leaf Sheets.= The first loose-leaf sheets were punched with
closed holes, as shown in the illustration of Kilby Mfg. Company forms
in Fig. 18. The trouble with the closed-hole punching is that, when
placed over the metal posts of the binder, it is impossible to remove a
sheet in the center of the binder without removing all of the sheets
immediately above the one desired.
To obviate this difficulty, the slotted hole was devised. This is
illustrated in the forms of the Commercial Sash & Door Company, in Fig.
19. The slot from the edge of the paper to the punched hole permits the
paper to be placed over the posts of the binder between any two sheets.
Holes are punched in both the closed and slotted styles in various
sizes, ranging generally from a ¼ to 5/16 of an inch in diameter. In
late years, manufacturers have introduced punched holes of different
shapes from that of a circle.
For permanent records where the sheets are filed serially according to
page number, order number, etc., the closed-hole loose-leaf sheet is
perfectly satisfactory. For records which are to be removed from any
given part of the binder and reinserted in another part, the
slotted-hole loose-leaf sheet is the most satisfactory style to use.
=Binders.= Binders are generally made of two covers and a set of posts,
which ordinarily are attached to one of the covers. The other cover is
movable in order to accommodate the increased thickness of the binder as
loose-leaf sheets are added. Great strides have been made in the
manufacture of improved binders. There are so many styles of posts and
other ingenious arrangements, where the two covers are held together and
closed or opened by the use of a key, that only reference to catalogs of
manufacturers will supply detailed information.
[Illustration:
Fig. 19. Two Styles of Punching for Loose-Leaf Sheets. _Remington
Typewriter Co._
]
In buying binders and loose-leaf sheets, it is well to buy both of the
same firm. Heretofore, trouble has been experienced where the punched
holes of the loose-leaf sheets were probably 1/64 inch further apart or
closer together than the metal posts in the binder in which they were to
be used. The manufacturer of the binders will always claim that the
sheets were punched incorrectly by the printer, and _vice versâ_.
It is pretty generally understood now that all punched holes should be
placed with the center of the hole ½ in. from the edge of the paper.
This allows enough margin to permit of the paper being held firmly over
the posts. In all cases where the holes are punched too near the edge of
the paper, the narrow margin between the edge of the paper and the hole
becomes torn very quickly.
=Stationery Printed for Typewritten Work.= Very few people recognize the
great value of properly designed stationery for typewritten work. The
law of usage and custom is so strong that invariably invoices and order
forms are printed the same as if they were to be hand-written. The
headings are printed with the first letter of each word lined up
vertically. This plan causes great waste of time on the part of an
operator.
All billing and order work should be done on machines equipped either
with a column stop or a decimal tabulator. A column stop is a device on
a writing machine which automatically stops the carriage at any one of
several predetermined points. A decimal tabulator is a device on a
writing machine which automatically stops the carriage at the units,
tens, hundreds, etc. place in any predetermined column.
It should also be understood that all typewriters and billing machines
are equipped with marginal stops. These stops are adjustable, and can be
arranged on either side of the machine in such a manner that the
carriage will always stop at any given point at either edge of the
paper.
It is vitally important that either a column stop or a decimal tabulator
should be used in connection with marginal stops on writing machines,
and these three points should be taken into consideration when designing
stationery for use with a machine. The following illustrations show
poorly designed and correct invoice headings.
J. B. WILLIAMS & BRO.
NASSAU, N. Y.
NAME SALESMAN
SHIPPING ADDRESS ORDER NUMBER
P. O. ADDRESS REQUISITION NUMBER
VIA
This blank form has purposely been shown in order to contrast it with an
invoice printed in the same way with the headings properly filled in.
J. B. WILLIAMS & BRO.
NASSAU, N. Y.
NAME, _Geo. Brown & Co._ SALESMAN, _Jenkins_
SHIPPING ADDRESS, _Flat Rock, W. Va._ ORDER NUMBER _2246_
P. O. ADDRESS, _Wenonah, W. Va._ REQUISITION NUMBER _A341_
VIA _N. & W. R. R. Co._ OUR ORDER NUMBER _9422_
Contrast this heading with that of an invoice which has the last letters
of each line lined up vertically. This makes it possible for the
operator of the billing machine to draw the carriage to the extreme
right, as the first letter to be written in every line of the heading
starts at the same point.
NAME _Geo. Brown & Co._ SALESMAN _Jenkins_
SHIPPING ADDRESS _Flat Rock, W. Va._ ORDER NUMBER _2246_
P. O. ADDRESS _Wenonah, W. Va._ REQUISITION NUMBER _A341_
VIA _N. & W. R. R. Co._ OUR ORDER NUMBER _9422_
The latter form does not have as good appearance before being
typewritten as afterwards. However the change is made for the sake of
utility and speed. In the first form it is necessary for the operator to
position the carriage at a different starting point for each line,
whereas in the last illustration it can be readily seen that all the
operator has to do is to draw the carriage to the right to the marginal
stop, and write without any loss of time.
At one time a speed contest between pen billers and machine billers was
held on one of the large railroads of this country, and permission was
given the machine people to change the position of the headings of the
freight bills. The salesman in charge of the test studied to eliminate
certain wasted movements of the typewriter carriage. He succeeded in
arranging the printed matter on the bill in a manner which permitted of
three starting points in the heading and body of the bill. By pressing
his tabulator stop after writing a name or figure, the machine would
immediately jump to the next printing point on the line. This
arrangement greatly facilitated the work, and enabled him to prove the
superiority of machine over pen work. If he had endeavored to use the
old stationery with its irregular headings, he would have made a failure
of the test.
=Designing Stationery.= In designing invoices, order forms, and
statistical forms, it should be always borne in mind that the ordinary
typewriter or billing machine spaces ten letters to the inch, sometimes
twelve spaces to the inch with elite type, and sometimes eight spaces to
the inch with large Roman type. Therefore, all vertical lines separating
various columns of the form should be ruled in multiples of tenths,
twelfths, or eighths of inches, according to the spacing (escapement) of
the machine to be used. The different styles of type are shown in Fig.
20.
In estimating the distance between lines, it should be borne in mind
that all typewriters and billing machines are arranged for spacing one
line, two lines, and three lines. By adjusting the spacing device, the
paper can be advanced the width of one, two, or three lines. All
headings on the invoice should be arranged so that the next writing
point below, on the invoice or order, will be one, two, or three spaces,
and the beginning of the body of the bill should be arranged for in the
same manner. This prevents any waste of time, and eliminates the
necessity of throwing off the ratchet spacing device of the machine and
turning the carriage by hand.
The first printing point on an order or billing form should be placed in
such a manner that the marginal stop of the typewriter carriage, instead
of a tabulator stop, will be available for use. The second writing point
on the form should be the first column stop (the column finder on the
billing machine is the device which automatically stops the carriage at
certain given points). The third writing point on the line should be the
second column stop, or decimal tabulator stop, according to the one
which is on the machine.
In Fig. 21 is shown an illustration showing the top sheets of an order
form designed to facilitate the work of the billing machine. In addition
to having all of the printed headings aligned vertically on the last
letter of each word, each line is either one space or two spaces of the
billing machine platen (rubber roll). This eliminates any waste of time
in spacing the order form through the machine.
[Illustration:
Fig. 20. Styles of Typewriter and Billing Machine Type
]