The more business you do - the more money you make - the more you need system in your studio. System should be looked upon as an accelerator of business - a pacemaker that keeps you at your best pace and gets the most out of you with the least waste of energy.

The most prosperous business without system is continually cheating itself of one of the greatest helps to any business, and that is, honest criticism. If there is some little thing wrong with your business a system sheds light on it, not gloom. If there is a loose cog in your business machine that slips, system will find it and enable you to tighten it up.

Just because you are prosperous and happy, don't imagine system is going to take the joy out of life. It's going to make you more happy and prosperous and energetic and no one need fear it except the slacker or waster who does your business harm.

If you wish to quote a price on a big job of work and allow yourself a certain per cent, of profit you can only do it by knowing your expense and cost of production. If you lose a contract because your price is too high it is much better than finding out you have lost money when the work is finished.

The successful business man is a success because he knows definitely every cost and sells at a certain profit. The successful photographer often owes his success to his ability as a workman, his personality and a good volume of business at a good, fair profit. A good business man might capitalize the photographer's ability and personality, pay him a salary equal to the money he would make as his own boss, and still make good interest on his investment, simply by the economy made possible by the use of system.

System is the ground-glass of business. It enables you to focus every little detail of your business with accurate sharpness, but it doesn't change anything. It merely enables you to see what otherwise you could only guess.

You can imagine how successful you would be if you made negatives by guess without ever looking on your ground-glass - yet that is the way many a photographer sets the prices for which his work is to sell.

The photographer guesses pretty well and usually manages to make a good profit, but he would often make a better one, and at least a more uniform one, by the aid of a system of accounting and cost finding.

There are many cases of successful photographers who have found that all their profits have been made on certain lines of work, while other work has been done at cost or even at a loss. System revealed this fact and enabled greater energy to be expended on the work which was bearing the expense, with the result that all work which was not profitable was soon eliminated and profits immediately jumped because all work was made equally profitable.

Artura Print, From An Eastman Portrait Film Negative By Moffett Studio Chicago, Ill.

Artura Print, From An Eastman Portrait Film Negative By Moffett Studio Chicago, Ill.

System for the Photographic Studio was worked out by experts in accounting with the idea of giving the photographer as simple a means of bookkeeping as could be devised. It is flexible enough to meet the needs of any studio, but does not require the services of an expert accountant to keep the books straight.

By this system every item of studio expense is very simply recorded under its proper heading so that total expenses for permanent equipment, for materials, for wages or for general expenses can quickly be determined for any week or month or year and compared with totals of cash received. The actual condition of your business is known at all times - your profits can not be over-estimated or your expenses under-estimated. Your cost of materials covering any given period is seen at a glance and the cost of converting material into finished work will often open your eyes.

With such a system, leaks are readily found, waste is stopped, imaginary profits dwindle and real profits can be made to take their place. If you do not have a satisfactory system of records and books for handling your business there is no better time than the first of the year or the first of February or March to take an inventory and place your studio on a sound business footing.

A booklet, "System for the Photographic Studio," explains the method thoroughly, and this may be had from your dealer without charge. If you use the Eastman Studio Card Register System, a few Shop Tickets, Follow-up Cards and the Eastman Studio Cash Book will complete your outfit and enable you to know more about your business and to conduct it with more profit than is possible without good bookkeeping.

Dear Stock House:

"I have just received my order of goods, but find it was short the last item. This was a pair of rubber gloves. You certainly didn't include them in the shipment. Yours truly, H. Y. Poe.

"P. S. - Yes you did, they were chucked into the stove with the packing and drove us all out of the studio. Send along another pair."

The most light with the greatest safety - Kodak Safelight Lamps.

Line cut No. 247. Price, 50 cents.

Line cut No. 247. Price, 50 cents.