The Research Bureau of the Business School has just begun a detailed and complete study of the expenses incurred by grocery manufacturers in marketing their products in the year 1927, the results to the food Industries of the United States. From a study of the accounting practices of the representative firms, a standard classification, of marketing expenses has been developed, and copies have been sent to approximately 1000 grocery manufacturers for use in reporting their figures to the Bureau.

The purpose of the study is to account for the tremendous variation in the operating expenses of different concerns, and to indicate to individual firms points at which they can bring about economies. In addition to this phase of the study, the Bureau hopes to be able to throw some light on the relative importance and effectiveness of the several marketing activities and to clarify some of the merchandising problems of grocery manufacturers.

Besides being used by the various companies as a guide and for reference, it is understood that the report of the survey will be used in a number of Business Schools for teaching purposes. It is part of the Harvard Business School Research Bureau's general scheme of research to cooperate with industries and to supply them with valuable information for their operating departments.

The work of the study consists in collecting data by means of letters, questionnaires, and personal interviews on those phases of manufacturers, activities which have to do with securing orders, filling them, and receiving payment for the products sold. In the Bureau's final report will be included material on the following subjects: Salesforce and Brokerage: Sales Promotion and Advertising: Shipping, Transportation, Warehousing, and Delivery; Credit and Collection; and Marketing Administration.