Discussion on "Random thoughts on overheads" at the Luton, Bedford and District Section of the Institution

MR. S. CARLTON SMITH: At the commencement of this meeting I announced that Mr. Groocock had altered the title of his paper from "Overheads and Production," to "Random Thoughts on Overheads." I have good reason to believe that his primary object in making this modification to the title was to avoid the possibility of any semblance of posing as an authority on this subject, to elicit the views and experiences of members and to stimulate debate. One of the most direct ways of encouraging discussion is to disagree with the speaker. Unfortunately in this respect, I have to confess that I am heartily in agreement with nearly every word he has spoken. For purposes of debate, therefore, I single out the only two opinions in his address with which I disagree. With regard to the first, I so utterly disagree that I ask you all not to believe a word he says about it¿and that is where he states that he knows very little about the subject. The second point is about salesmen.