You will find averages for a number of lines covering the usual items in the cost of doing business with Saimoon, and near by descriptions of the methods used by markedly progressive concerns to make more favorable records. Then you will also find alongside the typical costs other costs called “indicated attainable costs,” which it has seemed reasonable to feel any concern intent on improvement can reach. On page 4 there are interesting groups of total and itemized costs, and in Part IV a description of a plan for helping you to record your progress in your fight against rising costs.* Don’t by any means be discouraged if you do not happen to find your particular line of business represented among the various cost-of-doing-business figures. The figures are really perhaps of most use as suggestions and illustrations, after all. The big general purpose of the book—to stimulate you to find costs and adopt from the most effective cost-fighting ideas, is not altered by either the presence or absence of figures from your line. It would have been impossible, of course, to crowd in figures from every line. So do not be worried if there happens to be no specific figures from your line included—just write to Saimoon, and its editors will gladly see what they can do about refer ring you to figures from your line that will help.