Die verbesondering van die indirekte koste in die kleinhandel

Abstract

This thesis represents an effort to determine the managerial and organisational problems encountered by the retailer, and contains suggestions for solving these problems . All costs in the retail trade exhibit a rising tendency. Few retailers are aware of the fact that internal overheads can be reduced if the source of these costs can be traced and correctly analysed. The purpose of this thesis is that it shall serve as a manual for both managers and staff, in the attaining of maximum efficiency in the retail trade . The following is a short summary of the contents : Chapter 1 & 2 : A definition and treatment of the external problems with which the retailer has to cope, is given . Here we can think of the capital structures of different business forms . Chapter 3 & 4: These chapter s are devoted to the question of the theoretical and practical feasibility of costing in the retail business. It a l so serves as a guide , showing to which extent costing must be practised to ensure economical functioning of the enterprise. Chapters 5, 6 & 7 : Overheads and costs of stock and labour are discussed . Before these costs can be reduced , their interrelationship must be defined and analysed. Labour for example can only be defined on a psych0logicml basis because all the known standards like the hourly basis do not apply here : the customer's attitude determines the productivity of the salesman to a great extent. Chapter 8: A treatment is given of the connection between costing and accounting. A new method of accounting is expounded, which should reduce labour and auditors' fees by+75%. Chapter 9, & 10 : The costing of a retail concern is calculated in exemplary form. a guide for managerial decisions.