Cyclopedia of Commerce, Accountancy, Business Administration, v. 01 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 01 (of 10)
American School of Correspondence
Accounting; Business; Commerce
If a special rate file, covering the particular territory in which
the shipper's trade lies, is prepared, it will be found convenient
for reference, and will save consulting the tariff files whenever a
rate is wanted. Such a file can be arranged on cards, or in a small
loose-leaf book. One card or sheet should be used for each town, the
name of the town being written at the head of the card.
[Illustration: Fig. 4. Card Index for Classifications]
The card should show the rates for all classes from the shipping point
to the destination, as well as the route. It may be necessary to record
rates from more than one shipping point. A manufacturer may have two or
more shipping points, and it is important to know from which points he
can secure the most favorable rates. It is also advisable to include
the shipping points of the chief competitors, that they may be given
due consideration in meeting competition.
Fig. 3 shows the form of card for this rate file. The cards should be
filed alphabetically, and it is well to include cards for some of the
principal towns outside of, but convenient to, the regular territory.
The rates for the different classes, rather than on specific articles,
are given for the reason that the classification is more likely to
change than the rate. If the rate on a certain article is given, and
the classification of that article is given, should the classification
of that article be changed, it would be necessary to rewrite the
entire index. It is much less difficult to change the record of the
classification of one article than to revise all of the rates.
=Classification Index.= For convenient reference, the shipping clerk
should prepare an index showing the classification of all articles
that he is obliged to ship. This classification index should be on
cards or in loose leaf, whichever is used for the rate file. One sheet
is used for each article, the name of the article being written at the
top.
[Illustration: Fig. 5. Card for Commodity Rates]
The record should show how the article is packed, the class, and the
classification in which it is found. As has been stated, more than
one class may apply to a given article, depending on the manner of
packing; an article may take the first-class rate if boxed, or double
first-class if crated. In such cases, both classes with the manner of
packing should be shown.
These classification sheets should be filed alphabetically in the
file used for the rate cards, and they should be printed on stock of
a different color. Most shippers will need but a few of these sheets
as the number of articles shipped by one house is small, as a rule. If
a large number of articles is shipped, the classification index is of
even greater importance. A suitable form for this index is shown in
Fig. 4.
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