It is evident from this that the comptroller is in a sense the custodian of all property belonging to the business, since he must, through his accounting department, account for its receipt and disbursement. This explains why the comptroller prescribes all systems for the care and recording of stores, supplies, and finished product.
_Chief Stenographer._ The chief stenographer is at the head of the correspondence department, with authority over all stenographers, typists, filing and mailing clerks.
Stenographers are supplied to all divisions by this department. This plan of having all stenographers in one department subject to the call of those having need of their services is now adopted by most large concerns, except in a few cases where stenographers act as private secretaries to the officers. The plan is an economical one, for only the number actually required to handle the work of the establishment need be employed. Under the old plan of employing one or more stenographers in each department, it is common to find them idle in one department while in another the work is behind. Another strong point in favor of the more modern plan is that each stenographer becomes familiar with the dictation of all departments, and no stenographer has an opportunity to become familiar with the secrets of the business.
In the stenographic department, the work of addressing and mailing form letters, catalogues, and circulars is done.
All correspondence is filed by this department.
Records of office supplies, stationery and printed matter are maintained in this department.
The chief stenographer has charge of and accounts for all postage, but secures postage by requisition from the cashier or accountant.
=14. Sales Division.= By far the most important division of the entire commercial branch is the sales division. This division is responsible for finding a market for the output of the business.
It must create a demand for the product through advertising, open new fields, study the demands of the trade and the products of competitors, ascertain as far as may be the possibilities of marketing new products, and, above all, sell goods at a profit.
The selling division of some of the largest industrial establishments is in sole charge of a general sales manager, who has authority over the advertising as well as selling. In our chart we have divided responsibility for the conduct of this division between sales and advertising managers, placing the advertising manager on an equality with, rather than subordinate to, the sales manager. This combination will produce the most satisfactory results for most enterprises.