=33. Advertising Committee.= A committee which is to a certain extent a subdivision of the sales committee is the advertising committee. The general manager should act as chairman, and will have with him on the committee the comptroller, advertising manager, and sales manager. The work of this committee will be confined to a discussion of: 1. Results of past advertising, including periodical, street car, bill-board, and all other forms. 2. Appropriations for current advertising. These advertising reports are very important, for, after sufficient time to establish an equitable cost basis has elapsed, all future advertising should be based on the cost of actual sales, giving due consideration of course to the season of the year, general tendency of the times, and other factors which might temporarily have a disturbing influence. =34. Organization Committee.= Another committee of importance, which, for convenience, we will call the organization committee, is one which discusses all questions pertaining to accounting and record systems. This committee will be headed by the comptroller and will include the sales manager, advertising manager, credit man, purchasing agent, and superintendent. Sometimes it will be advisable to call into the meetings the chief accountant, cost clerk, stores clerk, and even shop foremen. As indicated above, the chief work of this committee will be a discussion of systems. While the comptroller prescribes all systems of record, reports, statistics, and accounts, he should make no radical changes without discussing the proposed change with those whose work will be directly affected. Many systems, good in theory and which with coöperation would work out in actual practice, have failed because they were forced on the business. A systematizer may install a good system and get it into operation, but unless he has secured the coöperation of those upon whom its operation will devolve, he will very likely find that after he leaves there is a gradual disintegration until conditions are worse than before the change was attempted.