A study which falls into two main divisions:-Business planning and Business control techniques. While there is nothing very revolutionary in content nor presentation, the author- an experienced consultant in the field- has a faculty for marshalling his data, presenting salient facts clearly for the administrative officer who may not wish to devote his time to development of such techniques but should know basic principles. Controls of distribution, production, organization; qualitative and quantitative analyses, discussion of accounting and budgetary procedures, and personnel and employment policies as related to profitable business operation- all fit into his program.