National system in tailoring
Abstract
A system, like rules or principles in science, must have a foundation upon which the whole superstructure rests and around which the entire procedure and arrangement evolves and unfolds. The National System in Tailoring as advocated in this work is true to this common law. It is built upon scientific lines and rests upon a sound foundation: the National Order Blank, which entails accurate Cost Accounting. This Order Blank, combined with the Cost Record Sheet, furnishes the tailor the means for absolute control of his business as well as the necessary knowledge whereby prices on his product may be fixed to insure a legitimate profit. The system enables him to determine a correct percentage of fixed charges or overhead expenses and is also an aid to buying and selling. Cost Accounting, as herein embodied, is treated along simple and direct lines. Correct quantities and price of merchandise as well as labor and overhead expenses are sought in order to arrive at an accurate total cost of each order.