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on-site assistance and twice yearly group meetings. For more information by Email or call (304) 342-5100. Crouser Report OnLine is the Copyright Thomas P. Crouser. Material may not be reproduced in whole or in part without written consent. Current reports are on the WWW at http://www.printusa.com.

Letters:
Joe Butler Responses And Other Items From Alaska to Iceland


Crouser Report OnLine April 5, 1996

Transmitted from Bay City, Michigan

Okay, we give in. By popular demand, our only new Performance Group this year will open in Orlando, Florida instead of Chicago this fall. Our groups are a combination of on-site visitations and meetings which focus on creating a high level of performance. For more information, see the end of this message.

First, thanks for all of your positive comments on our story on Mr. Joe Butler of New Orleans, Louisiana. Let s me share some of these with you before we get down to today s hard work. First, Dave Fellman.

From: DFallT
To: TomCrouser


Tom... Great Story!
I think there is something about cab drivers and basic wisdom. Either that, or both of us have been very lucky to ride with a couple of the best examples of that particular industry. I ride to the airport regularly with a man named Sam Ewing, who I estimate is somewhere between 70 and 200 years old. He has given me a special view of the history of our town. He has shared a great deal of his thinking on parenting. He has given me another perspective on service by telling me about what he likes and doesn t like when he goes into a store. I ve often thought that the people I speak to in articles and seminars might be just as well off listening to Sam.

So you gave us all the opportunity to listen to the wisdom of Mr. Joe Butler of New Orleans, LA. Nicely done, and thank you.
Dave Fellman

Subj: Re: Mr. Joe Butler of New Orleans, Louisiana
From: BeckyWh1
To: TomCrouser


Wow! Great article! It really makes you stop and think, doesn t it? Which way are we perceived by our customers? I want to be a Joe Butler !

See ya! Becky Whatley Subj: Re: Mr. Joe Butler of New Orleans, Louisiana
From: RiobiJim
To: TomCrouser


Tom, excellent seminar with Mr. Joe butler!, Thank you for sharing it. . . . . .Riobi Jim Subj: Re: Mr. Joe Butler of New Orleans, Louisiana
From: Hotline Cy
To: TomCrouser


Tom: I have read and re-read this piece and the more I read it the more I like it. Joe Butler is something that can be threaded into almost anything. It s a wonderful story and thanks for sharing it. Since we do go to New Orleans occasionally I would like to know how to get in touch with Joe. cy Subj: Re: Mr. Joe Butler of New Orleans, Louisiana
From: Michae0912
To: TomCrouser


TOM: ABSOLUTELY, POSITIVELY LOVED YOUR E-MAIL (OR WHATEVER ITS CALLED ON-LINE). I know you say don t, but I downloaded a copy of your Mr. Joe Butler and took home for my wife to read. What memories. A year ago April, we were in Atlanta, GA for a nursing congress and met on the first day, a cab driver named David. He must be your Joe Butler s brother; this guy had the cleanest car, the best manners, the most sincere interest in OUR happiness and security - we paged him or called his cellular phone every day for a week - he was the only cab driver we used in Atlanta. When we left (2 of our 3 kids were with us and they absolutely fell in love with him) it was a tearful separation. I ve never been so impressed in my life.

Your thoughts brought back great memories - and thanks, especially for the way you tied it into printing. WOW.....Thanks,
MIKE.... Printing Center, Bartlesville, OK

From: ATedeschi
To: TomCrouser


Dear Tom: Your story on Mr. Butler rang loud and clear. I gave a copy of it to our staff and read it out loud ( I wanted to make a skit out of it). We analyzed it line by line and spent 45 minutes discussing Mr. Butler. Thank you for sharing that with us.
Sincerely, Tony Tedeschi Subj: Re: Mr. Joe Butler of New Orleans, Louisiana
From: BFARQ
To: TomCrouser


Tom-Loved the N Awlins cabbie story. Tell me - how much did you tip him?

Bill Farquharson, Print Tec Network



Actually, Bill, I paid him $40 for a $21 ride to the airport. Okay, well anyway, back to work, troops! We were discussing overtime pay and what had to be done. I had noted that working a person overtime and then making them go home when they hit 40 hours was a little bit like, Thanks for your hard work, but no thanks. Andy sends us his recent experience. From: Dependable
To: TomCrouser


Regarding the letter questioning overtime, I had a similar experience this week. Let me tell you how I handled it. I had a critically rush job that HAD to be delivered by 9 AM the next morning. I had two employees who offered to stay until the job was finished. This ultimately required staying until 3 AM. They asked to take the following day off to rest. Their total hours for the week would have been 42 hours, resulting in only 2 hours at overtime. Instead I chose to pay them the equivalent of a day off at overtime (6 extra hours). These employees made a sacrifice that showed a loyalty beyond money. It was the fairest option I could have given under the circumstances.

Andy LeWinter, Dependable Lithographers And Sharon writes from Alaska (Hey, Sharon - spring s not too far off!)

Subj: Enjoyed!
From: Doodledive
To: TomCrouser


Tom, Wanted to let you know that I enjoyed your recent newsletter (2/29).

The budget info for Sue, was particularly helpful, because it helped to reinforce the % s that I ve been working toward for the past four years (two years printing). I m sure it helped other printers that are fairly new to the industry (like me), in doing their projections and planning.

Like you said, it s not a means to an end, and you must adjust them up or down, depending on your own business, but it sure helps to have an industry average to start with.

Also read with interest your response to the new print sales rep. Quick estimates has given us the edge many times, and as you said, although it would be hard to come up with an estimation sheet that covers all variables, it certainly helps increase your knowledge of questions to ask if you try. Each time we have to have to do a new printing of our sheet, we ve come up with another variable to add to the list.

In reference to Martin Turnbull.... that would like some input from other wives of the printing business... I was unsure if he wanted articles from other women involved in the business, or wives who s husbands are in the business and they just help ...? Let me know, and I ll submit a couple and see what you think. At Creative Connections, I m the owner and my husband is the one that helps out as needed (pressman sick, print job overload, etc.) as he manages another business. But, I write personal articles of interest on a weekly basis for my editorial, and would give it a shot. Let me know!

Again... thanks and keep up the good work.
Sharon

Thanks, Sharon. Keep warm. Jerry wants to know about adding a sales rep as a contract employee. Subj: Expansion?
Date: 96-03-05 18:24:37 EST
From: JeroldS1
To: TomCrouser


First off I hope you are well.

I am a broker working out of my house, and have a cross roads ahead. I have been approached to work for somebody or I was thinking about another sales person. In order to expand sales I have the opportunity to bring into my business another sales person at commission only. Can I do this as a 1099? The thought of employees brings shivers up my spine, been there, not good experience. This person would have no base only 10% commission and is experienced. Are there any pot holes that you know about? What are your thoughts.
Thanks, JeroldS1(Jerry Sherman) Hey, Jerry. If you bring in another sales person, they can work for you on a commission basis but I doubt if it would be wise to 1099 them. Contract employees are a very narrow group and have to comply with very specific conditions. In this case, the sales person would have to represent several lines of products being sold by other companies, be really independent from you in setting selling times, territories, customers, etc. But, you re falling into a very narrow range where you might be able to do it if you wished (I still don t advise it for if interpretations are wrong, the penalties to you are high. Penalties include all taxes and penalties and interest of what should have been withheld.) However, check with a Certified Public Accountant or tax attorney before you do this. And here s one solution to Peter Grogan s (Ink Kraft, Inc., Jacksonville, Florida) question of finding system administrators for our networks.

From: CopycatOfc
To: TomCrouser


Tom, I would like to address one of the issues recently brought up in your report - the need for system administrators. We are quite heavily computerized - network Docutech, color RIP, DTP department, computerized POS, 8 station office network, clients with Launch.

We have a 25 hour/week grad student that handles all of our network issues. He is gaining hands-on experience and we give him a flexible schedule (other that the the server just went down, I need you here in twenty minutes type of emergencies.) For our part, we get someone that is familiar with our set-up and who costs us a fraction of what a professional sys-op would.

I can t imagine being in our business today without this kind of technical expertise on-board. Between dealing with emergencies, software upgrades, hardware upgrades, reconfiguring the networks for additional devices/workstations, it is an almost full-time job. Not only that, but because of our dependence on computers it is a job that can t be left for a more opportune time since any problems incapacitate either our production or our customer service.

An owner/CEO that takes this task on him/her-self makes the decision to put their other responsibilities on the back burner. This will hurt any size business much more than the expense of a sys-op.
Bob Stor....Copycats

Thanks, Bob. Gestur Traustason in Iceland found us on the internet and has replied to an earlier question regarding AccuSets and ECRM s. Go to it, Gestur.

Subj: AccuSet 800 vs. ECRM 36
From: gt@ht.is (Gestur Traustason)
To: TomCrouser@aol.com


I am a consultant in electronic publishing systems with experience in choosing imagesetters for my customers. Initially I would not hesitate to recommend the AccuSet 800 set-up. I don t know whether you were advised to take the Viper 1.5 without HTA or the 1.9 PCI. You could possibly get the price down by choosing the Viper 1.5.

The main complaint about the AccuSet 800 is speed. The Viper 1.5 is fully capable of running the AS 800 at maximum speed, so the Viper 1.9 would be overkill.

The AS 800 has several advantages going for it.
  1. It is VERY precise, giving great and steady quality film after film. There is no compromise in quality between the AS 800, AS1000 and AS 1500.
  2. You have Agfa Balanced Screening, which is one of the best screening options around.
  3. It uses HeNe as opposed to IR on the ECRM, which is a more stable laser and cheaper film and waste.
  4. The repeatability for AS 800 is +/-1mill over 8 seps as opposed to +/-1.5mil over 4 for the ACRM.
  5. The AS800 is upgradeable to an AS1000 or AS1500 should the need arise.
  6. The Viper is a true Adobe Postscript RIP. ECRM offer Harlequin clones. They are faster, but a clone is a clone.
The AccuSet has been very service free so I would not consider a service contract a major issue.

Since you are already paying $30.000.- a year for output consider what you could get if the output were in-house. You would both save the $30000.- PLUS possibly get some bids that you could not get while contracting out. Also by experience if you purchase a quality system such as the AccuSet you can probably raise the quality of your jobs, thus increasing income.

My only complaint for the AS800 is the speed issue. Therefore my last piece of advice: consider the AccuSet 1400. Although more expensive it does not require a dedicated Mac to RIP and is a lot faster, plus the option of on-line processing.
Gestur Traustason, Reykjavik, ICELAND, gt@ht.is

Thank you Gestur for your expert advice. Now back to the hot issue of income statements and my footnote about loans. Michael from Oklahoma writes: Subj: Re: Crouser Report: Income Statement Changes Needed
From: Michae0912
To: TomCrouser


TOM - How true...your closing statement about loans. I ve always found when I don t WANT a loan they literally show up in my mailbox by the pound. When I NEED a loan, by banker has always just left for a two week vacation ... Thanks for the humor...and the excellent column. MIKE - Printing Center, Bartlesville, OK

Thank you, Mike. Speaking of the same topic, this next reader wants my use of direct materials explained. Here tis. From: ERWIN38348
To: TomCrouser


What do you consider Direct Materials? Paper? Chargeable Materials, Outside Services? Factory Supplies? Packing? Repairs & Maintenance? Please explain. We use the PIA format.

Okay, dokey. One of the reasons I use Direct Materials is to clarify rather than obfuscate (wow)! Many accounting theorists argue over what needs to be included in the Cost of Goods Sold. That is the heart of your question. Is repairs and maintenance a cost of good sold for if you produced nothing you would have no repairs and maintenance. The Printing Industries of America use a chart of account which tends to support this view which is known to me as a manufacturing view.

However, I just avoid all of that and so does most of the research in the small press segment of the industry (okay, quick printing industry) by focusing on one component of cost of goods sold: direct materials. Materials which go directly into the product such as paper and ink and fountain solution. Now, fountain solution doesn t go directly into the product does it? Well, even though we could split hairs over that, in my measurement it does. So does plates and negatives and services purchased outside are included but repairs and maintenance, and packing are not.

Thanks for the excellent question.
Tom Ken Strauss has a slightly different take on our Independent to Franchise discussion. He discusses the thread of the topic of sharing or not sharing information with others.

Subj: Re: Independent To Franchise? Opinions Part III
From: kstrauss@purgatory.legendcomm.com (Ken Strauss)
To: TomCrouser@aol.com


As a supplier of imposition software, we have certainly run into the problem that many of our service bureau customers are unwilling to talk to reporters or writers. We can only assume that, having found a competitive advantage, they prefer to retain it. Refusing to tell your advantage, however, also means that when you get in a jam, it s hard to find someone to get you out of it.

This short-sightedness may also be ascribed to many branches (not all) of Xerox and Kodak. Since they charge by the impression, telling people how to get more billable pages on each sheet may reduce the number of impressions or machines sold. It appears they only pass on the word when the customer insists they won t buy without a satisfactory answer.

As to franchises, they share the same inertia as all big companies. Most of our customers are in-plant (especially in the computer business) or independents. Thanks, Ken. Bill Powell has something to add to our plate charge discussion. Here s Bill.

Subj: Plates & More
From: BillPrints
To: TomCrouser


Tom, I know I m a little behind times here. I just got around to reading the Plate Charge fracas from 2-23. Well, here s my two cents.

First, I see a lot of focus on cost plus pricing. This school of thought is great for analyzing your pricing methods, but to use it on a daily job-by-job basis is a money loser! You either lose the job or leave money on the table. We are in the printing BUSINESS not a Girl Scout cookie sale. It seems a lot of folks are selling the wrong thing. We sell our customers the UTILITY of the completed job, not the pieces-parts that make up the job.

Doing Itemized billing is VERY dangerous. According to the laws in Virginia, if it s listed on the invoice or quotation, the customer owns it. I m not in business to sell negs, flats, plates, cutting dies, special tools, or all the paper (including the waste and left-overs). I m selling a completed job which has a purpose and thus utility to the customer. Imagine you re building a house. The contractor needs a special blade for his saw to do the house your way. The price for the blade is included in the price you paid for the house. You get the finished house, not the saw blade. Too many people are giving away their saw blades because they think it s the only fair thing to do with the customer. In fact what they are doing is giving away their invested assets!

I found out a long time ago that my customers (mostly small and medium corporations) value consistency in pricing, not the lowest price for this muffler. Quick printers, more that any other segment of the industry have really bought that line from the muffler ad. Maybe we watch too much TV?? !

Good customers buy based on value and service. If yours want the lowest price, send them to WalMart!! By the way, I charge for the basic N-F-P every time I do the job. I do not charge for the specialty prep items again (process seps, spreads, chokes, outlines, halftones, etc.). The guys who nickel-and-dime the prices down, drive the market values down. This makes it more difficult for all of us to earn a living. Too many printers sell too cheap. This in turn gives the buying public false expectations of what quality printing costs. Many of our walk-in public give us grief over our pricing. They take it across town, to a guy who probably doesn t even cover his overhead, because it costs less. Then they come back to us and have the nerve to complain about the quality of his job. Obviously, you do get what you pay for.

I almost forgot, there was some mention of color ink charges, too. We charge ink & wash-up on every job item. If you are a long-standing customer or a high dollar order with multiple items using the same inks, we will give a credit for part of the ink & wash charges for the second, third, and fourth items and list this separately at the bottom of the invoice. We list it as a volume purchase discount. This way if you reorder the letterhead only from an original package of five pieces, the price is still the same as the one listed on the first invoice. It s consistency...Always.

Thanks for your Support, Tom

Bill Powell Thank you Bill. Now, as a follow-up to our selling a business series, Jim Bailey writes:

Subj: Re: Letters: Selling to an Employee
From: PIPBAILEY
To: TomCrouser


Thanks, Tom for your excellent response. Since my letter to you we have continued to explore the possibility of ownership by our employee. I guess buying and selling a business is much like marriage and divorce. It is sometimes easier to get in than get out. We find we are having to deal with the tax implications of corporate capital gains as well as personal capital gains if we sell outright for cash. It s always so gratifying to have a smart CPA ( a specialist in structuring small business sales) tell you that your first CPA ill advised you to become a C corporation, and therefore your tax situation at sale time is not ideal. The smart CPA, however, says there are other options in structuring the deal. All in all estimates about $16,000 to pull it all together with all the CPA and legal fees involved in structuring buyout and drawing up contracts etc.

Your comment about selling the business to the wealthy non-printer buyer for well in excess of value sounds more attractive every day. Your comments regarding the skill level attributes of the ideal buyer help us establish a basic framework for a training program. The Dale Carnegie Course would be valuable for the current owners to take as well.

Tom, it is refreshing to come away with more answers than questions. Your real world experience makes a difference. Maybe you can add the topic of business succession to your Seminars to develop when I have time list.
Thanks again for your response.
Jim Bailey And thank you, Jim. On the same subject, Ed N. writes us from Charlotte, North Carolina. (Sharon, it is not as cold in Charlotte as it is on the North Slope of Alaska).

Subj: Re: Selling to an employee
From: ENOW626
To: TomCrouser


You re right on re: selling to other than a cash buyer. Cash is best, however, I have two sons and a superb production manager to whom I plan on selling my business. We meet regularly to discuss transition over the next years (8 or so) and discuss openly how it is to be structured.

My primary focus is to set the desired corporate structure which breaks down into marketing, production & finance. First we figure out the blocks - then we fill them. The older son will be the CEO, in fact it could turn out that the production manager could be. That decision is not critical because there will be from 2 to 4 players and the sales and profits will support that cast.

They must cough up a committing sum (minimum $25,000) which must come outta their hide. No $$$ invested - no commitment!! I have determined what $$ I want and that is my focus. The entire plan points to that aim.

I once told someone that the most important planning in a business is HOW TO GET OUT. He disagreed - - - kinda sold his business, then a few years later out of the clear blue called me and told me that I had been right. Right ain t what I want to be - but a planned exit is what I want to accomplish.
Keep up the good stuff. Ed N. Thank you Ed. And you all keep up the good stuff until next time. And keep those cards and letters coming in. Happy Trails. Tom

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Crouser & Associates - Helping Printers Prosper Since 1985

Crouser & Associates Performance Group program includes two on-site evaluations by Tom Crouser each year along with two group meetings. Management training is held during the group meetings along with participation in a meeting with non-competing printers. Join others who have decided to run their business instead of the business running them. Reply to by Email to Tom Crouser for more detailed information or call Clark Workman at (304) 342-5100. Or fax (304) 342-5187 or contact crouser@ibm.net.

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