Scientific management consists in correct interpretation of phenomena, in exact knowledge of laws, principle and the influence of conditions upon res… - Herbert Newton Casson

It is not size that counts in business. Some companies with $500,000 capital net more profits than other companies with $5 million. Size is a handicap unless efficiency goes with it.

As yet the efficiency of selling goods has not been worked out. Most salesmen believe it cannot be done. They claim that there are too many variables in the problem. Perhaps there are, but nobody knows until the experiment has been thoroughly tried. In every case the victories of Efficiency have been won in spite of the most stubborn opposition from the men who were being helped. And one fact is sure - that the first Advertisers and Sales Managers who try out Efficiency and succeed will find themselves in a gold mine. They will have found a better way to enter a market that handles, in an average year, thirty thousand million dollars worth of goods.

Emerson is more specific and gives twelve principles, as follows: