Success in the auto leasing busi­ness depends on a firm's ability to help customers control vehicle costs.

At Emkay, Inc., Chicago, a new­ly-installed computer system is now providing the up-to-date, per­tinent cost data necessary to ac­complish this result.

"We arc now able to obtain a complete breakdown of all costs," points out Irwin Burton, Controller and Assistant Secretary-Treasurer. "Previously, we had to group cer­tain expenses. For example, if over­head was too high, we had to go over it, item by item, to spot the trouble.

''Now, however, every different cost is broken out in our original computer cost analysis reports," he states. "And we are getting this in­formation faster as well as in great­er detail. Thus, we are able more effectively to pinpoint 'high mile­age' and 'high maintenance' cars for the benefit of our customers.

"In addition, we now have the data to make faster, more knowl­edgeable decisions concerning ve­hicle replacements," Burton con­tinues. "We are able precisely to determine the trade-in value at which we can profitably afford to replace cars at any given time while maximizing customer operat­ing economy. When the earned trade-in value of a car matches the