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When Cost Accounting (Almost) Killed the Sale

I was walking by C.P. Yang Korean grocery at 73rd and Columbus earlier this afternoon, and saw a delivery truck drop off some spectacular looking lilacs from Sharon, CT.   They literally dropped them on the sidewalk in front of the entrance to the store, and drove off.

I went to do another errand, and then circled back to ask the man tending to the flower stand how much for a bunch of lilacs, which at this point were lying by his feet, but not yet divided into bunches.

“They are not ready for sale yet, I paid $200 for all of them, but I have to count them, to find out how many bunches, so I know how much to charge” he told me.

“Aah, a cost accountant, I do cost accounting too,” I related, hoping to make a connection, and close the deal.   “How about if I pay you $10 for one bunch?”  This is the price I saw for a bunch of lilacs being sold at a nearby store, but I wanted my bunch from this fresh delivery.

“No I have to count them first, they are not ready for sale,” came the terse reply, with no indication of when these particular lilacs might be on the market.

I guess this story is an example of why Cost Accountants usually don’t get promoted into Sales I thought to myself, as I shrugged my shoulders and walked off, lilac-less.

I always advise my clients to only pursue Cost Accounting studies when the investment of time can pay back through better understanding of potential cost savings, or better informed pricing strategy.   But enough of that, I’m off to try to buy a bunch of freshly picked lilacs, which hopefully have been both costed and priced by now, and ready for sale.