Chapter C: E. Knoeppel (11)

If the contract has been obtained as one of the Erie Barge Canal contracts, the work will be let _unclassified_, as it is called. By this is meant that no discrimination in monthly estimates will be made between rock and earth removed; that the earth and rock removed will be measured in excavation, and the contractor will be paid for these two materials indiscriminately. Now, we shall assume that he can make a profit of 4 cents per yard on the earth, and 10 cents per yard on the rock, so that his total profit on the contract will be $9,000. According to the terms of his contract, he will be paid on the monthly estimates 46.66 cents per yard removed, less 10 per cent──or 42 cents, the 10 per cent being retained until the completion of the contract.

Suppose, now, that he starts in on the rock, and he excavates the 50,000 yards at a cost to him of $35,000.00 for which he will receive 42 cents per yard, or $21,000.00. He will then be out of pocket $14,000.00; but there will be coming to him as held by the State $2,333.33.

Before he can begin to "see daylight" on his contract, he must proceed to excavate earth until he has made up the $14,000.00. He gets 42 cents in cash, and it costs him 26 cents, so that he must excavate 87,500 yards of earth, for which he will get the $14,000.00, and he will have held up $4,083.33 additional. There will then be remaining 12,500 yards to be excavated on which he will get $5,250.00, with $583.33 held back. He will have been obliged to do 91⅔ per cent of his contract before he stops putting money into it; and the money that he has put into it he will not be able to draw interest on, because he will not be drawing interest on the 10 per cent retained. The amount of money that he had to put up to cover shortage on his contract will have been $14,000.00, on which he will have to pay interest to his bank. If, on the other hand, he commences the earthwork first, he does 100,000 yards of earthwork, costing him 26 cents, on which he gets back immediately 42 cents, and he has $16,000 for working capital, in addition to $4,666.66 held up. He then does the rock work, and the rock work never exhausts his capital, and he has no interest to pay except on his plant, which he can easily do out of his $16,000.

This is not only a practical problem in how to handle a contract without being wiped out financially, but it is an exceedingly important one as defining where the ultimate success in the operation lies. It can readily be seen that when a contract is taken on close figures, the entire success of the financial operation will depend upon the proper layout, as indicated above.

=Unbalanced Bids.= We shall assume again, for purposes of illustration, that a certain contractor desires to bid on some public work involving the removal of 100,000 cubic yards of earthwork and 50,000 cubic yards of rock work. He estimates that he can do the earthwork at a profit for 30 cents per cubic yard, or $30,000; and rock work for 80 cents per cubic yard, or $40,000. If the work in the above example were _classified_, and the contractor were paid so much money for each yard of rock and so much money for each yard of earth excavated, and his bid read 80 cents for rock and 30 cents for earth, it would be said to be a _balanced bid_. Other contractors, seeing his bid, would know that he considered that he could do the rock work at a profit at 80 cents, and earthwork at a profit at 30 cents. In order to prevent them from obtaining this information, the contractor can _unbalance_ his bid, as it is termed; and in this event he would bid perhaps as follows──namely, 100,000 yards of earth at 40 cents, or $40,000; and 50,000 yards of rock at 60 cents, or $30,000. The total amount of this contract would be the same, and he would make the same profit; but his competitors would be deceived as to his basis of doing work.

The disadvantage of this from the contractor's point of view is that, in the event of an error having been made in an estimate of quantity, he might find himself doing less than 100,000 yards of earth and more than 50,000 yards of rock, in which event he would stand to lose money.

=Material Supply.= In concrete work particularly, it is all─important that material──cement, sand, and stone──be promptly shipped, and at the same time not too promptly shipped. If the shipments are not promptly made, there will be a failure of material to arrive, which will throw the men out of work, with all that this implies in high costs. If the material is shipped too rapidly, it will be necessary either to unload it into a stock pile, which will involve the re─handling of the material; or to pay demurrage charges to the railroad company, if the shipments are made by rail.

In such work, at a time when there is likely to be any freight congestion in the country, stock─pile facilities should be provided to care for a supply of material to carry the work for one to two weeks.

On a piece of work involving, say, two large concrete mixers capable of mixing 300 yards of material each per day, there will be used 900 yards of stone and sand per day, which, on a ten─day basis, will mean a very respectable stock pile. This 9,000 yards of material, costing perhaps one dollar per yard, means an investment of $9,000 in stock pile, on which interest must be paid at the rate of, say, 6 per cent, or $2.00 per working day, which means a trivial item compared with the advantages derived from having a constant supply of material. The total cost of this stock pile, in addition to interest, is the cost of one re─handling of material out of the stock pile, which at 5 cents per yard would be $450. This amount is very much less than the damage that would accrue from not having any stock pile at all. On most concrete jobs, there is usually provided a large storehouse for cement; and when the work has to go over from one working season to another, it is frequently the custom to leave the cement in storage. This is frequently a cause of loss of money, because the cement, being hygroscopic, absorbs moisture from the atmosphere, and is liable to spoil in consequence. This can be avoided by keeping the storehouse dry and warm through the winter, but this again is an expensive matter.

=Old versus New Machinery.= In planning construction work, the question always comes up as to whether to use old or new machinery. No hard and fast rule can be prescribed. A case occurred upon an important contract where there were needed some new boiler tubes for the boiler that ran the main supply pump. The purchasing agent of the contracting company, who happened also to be the President and Chief Engineer of the company, bought some second─hand boiler tubes, which were forthwith put into this boiler. The saving on the boiler tubes was probably $8 or $10. The loss caused by a breakdown of the same boiler was nearly $50. In purchasing second─hand material, if the material can be thoroughly and rigidly inspected, it is perhaps wise to purchase it, and sometimes money can be saved; but as a general proposition, no second─hand material should be purchased for a contract, unless it is done with the determination of putting this material in first─class condition before it is used. The best inspection, as a general thing, will not disclose the exact condition of old material. By this it is not meant to intimate that new material should be purchased for every new contract.

=Use of Maps.= A precaution on construction work that is very seldom taken by contractors generally, and one that is a most certain saver of money, is to have a complete map of the work to a large scale carefully prepared, on which should be indicated day by day the progress of the work. This map, if kept up to date, will enable the manager of a company, or the president and directors, to know in detail the progress of the work, without necessarily going out on the work; and from it can be found the quantities of needed materials, such as rail, pipe, etc.

=Standard Instructions.= Every organization doing field work would do well to follow the custom admirably illustrated by Frank B. Gilbreth, of issuing regular standard instructions to foremen and to employees generally. These instructions have been published in book form by the Myron C. Clark Publishing Company, and are an admirable example of the type. The idea follows that of the old Railroad Company's "Book of Rules" that will tend toward evading similar accidents in the future. In this manner eventually a contractor can obtain a control of his organization, and a freedom from accidents, that will be extremely valuable.

=Chronological Charts.= These are intended to show the proposed time of completion in certain parts of the work. A valuable aid to a manager on work requiring a large amount of material, and where there is a small amount of available space, is a chart showing the time and quantity of expected materials and supplies. This will enable him to see at a glance where he may expect to be in the matter of his materials, and will tend to relieve his mind of one of its most annoying problems. These same charts can also show him the estimated times of completion of certain parts of the work.

REVIEW QUESTIONS.

PRACTICAL TEST QUESTIONS.

In the foregoing sections of this Cyclopedia numerous illustrative examples are worked out in detail in order to show the application of the various methods and principles. Accompanying these are examples for practice which will aid the reader in fixing the principles in mind.

In the following pages are given a large number of test questions and problems which afford a valuable means of testing the reader's knowledge of the subjects treated. They will be found excellent practice for those preparing for Civil Service Examinations. In some cases numerical answers are given as a further aid in this work.

REVIEW QUESTIONS

ON THE SUBJECT OF

PURCHASING AND STORES DEPARTMENT

1. What information is required by the purchasing agent?

2. Outline a system of catalogue filing suitable for a business of your own selection. What styles of files would you recommend?

3. Describe and illustrate with suitable forms, a system of catalogue indexing.

4. Explain how special quotations can be recorded, and illustrate with a suitable form.

5. What method would you suggest for keeping a record of orders placed?

6. Explain the routine of the purchasing department. Illustrate forms for requisition and low stock reports.

7. Describe a system to be used in ordering goods, explaining the purpose of each copy of the order.

8. How does the purchasing agent know when goods are received?

9. What papers in connection with an order are filed permanently in the purchasing department? How are these papers indexed?

10. What are the functions of the stores department? Who should supervise the stores department?

11. Describe a labor─saving system for taking an inventory.

12. Into what classes is the inventory in a manufacturing enterprise divided? Illustrate a suitable inventory record form for one of these classes.

13. Name three reasons why a stores record system is of value.

14. What general plan should be followed in locating storage places for material and supplies in a manufacturing plant? How should the material be arranged in the storeroom?

15. What steps are necessary to provide a record of the receipt of material and supplies, and to prevent the acceptance of goods which should not be received?

16. How are unauthorized deliveries guarded against? Illustrate a suitable requisition form for a business of your own selection.

17. Into what two classes are stores records divided? Which class is the more usual in the storeroom?

18. How should stores record forms be filed? How can the accuracy of the stores records be verified?

19. Illustrate and explain a suitable form for a stores record of materials and supplies, showing quantities only.

20. Illustrate a stores record form for supplies showing the distribution to departments.

21. When a foreman draws from the storeroom more material than is used on a job, and returns it to stock, what form of record should he make?

22. When material drawn for one job is transferred to another, what form of report should be made?

23. Why should a complete record of machinery and equipment be maintained?

24. Describe a suitable system for the tool─room.

25. Illustrate the necessary forms for a record of tools.

REVIEW QUESTIONS

ON THE SUBJECT OF

RECORDS OF LABOR

1. Into what general classifications are wage systems divided?

2. Describe the characteristics of the _day wage_ plan. In what respects does the day wage plan prove inequitable?

3. Describe the _piece rate_ plan. Name its advantages and disadvantages.

4. What is a premium system? What conditions are intended to be brought about by a premium system?

5. What special points of merit does the Halsey plan possess?

6. What are the essential features of the Taylor differential wage system?

7. Name the special features of the _Gannt bonus system_. What are its apparent disadvantages?

8. What are the principles of the _Emmerson efficiency system_? Name some of the conditions necessary to a successful operation of this system.

9. What wage system or systems are used in the business with which you are connected, or another selected for your illustration? Do you consider the plan used the best suited to existing conditions; if not, what changes would you suggest?

10. Into what two classes is time keeping divided? Which system is used in a trading business? in a manufacturing enterprise?

11. Explain why time records are necessary when the pay of an employe is based on the unit of production.

12. Explain the operation of the check system of time keeping. What are its disadvantages?

13. Explain the operation of the time clock as used for recording total time worked.

14. What is meant by _production time records_?

15. Illustrate a form of work order providing for a time record. Under what conditions is the use of such a form justified?

16. Illustrate a form of time card which provides for an entire day's production record. Why is this a dangerous form to use?

17. Illustrate a form of time card for a record of one job, suitable for a business with which you are familiar. How is it used?

18. Describe the principal features of the different classes of mechanical time recorders, designed to record the time worked on specific jobs.

19. Name a business in which cumulative time records can be used to advantage.

20. Illustrate and explain a form for a piece work record, suitable for a business of your selection.

21. Illustrate a suitable form of pay─roll sheet to include records of both total and job times.

22. If the total time shown by the job cards does not agree with the clock record, how should the discrepancy be adjusted?

23. To what account should time shown by idle cards, and time unaccounted for, be charged, and how should it be distributed?

24. How can standard costs be determined? Why should the inefficiency burden be added as a separate charge?

25. Why should a detailed record of every employe be kept?

26. Illustrate suitable forms for applicants' and employes' record cards. How should these be indexed?

27. What is a _production order_? a _shop order_?

28. Name and give examples of four classes of production orders.

29. Illustrate a form of production order, suitable for a business of your selection.

30. How are the instructions of the superintendent given to the foreman? Illustrate a suitable form.

31. Explain, and give an example of the use of, _standing orders_.

32. Name three good reasons why a record of manufacturing orders should be maintained.

REVIEW QUESTIONS

ON THE SUBJECT OF

GENERAL EXPENSE AND COST SUMMARIES

1. Explain the relationship between expense and cost of production and why the former should be absorbed by the latter.

2. Why is manufacturing expense related to cost rather than selling price?

3. Why is the labor cost of production considered the most reliable basis for calculating expense?

4. What is a safe rule to follow in the segregation of pay─roll into productive and non─productive labor?

5. Why is expense not added to operating costs?

6. For a factory with, say, twelve departments or processes, some without any machinery, some with machinery in operation all the time, and others where it is running but part of the time, what means for handling the factory expense would you recommend and why?

7. What do you consider the value of machine rates and where can they be used to advantage?

8. When selling expense is not included in the general expense distribution, how is rate of same arrived at and the selling cost found?

9. Wherein would be the error to carry all the factory operating and general expense in one account and distribute both by one average rate for the entire plant?

10. The trial balance shows a debit balance for _operating expense_ Dept. F and a credit balance for Dept. G. What do these balances mean? How should they appear on the balance sheet?

11. The debit balance of _operating expense_ Dept. F, at the end of the month, is $100; at the end of the next month it is $200. What does this increase signify and what should be done?

12. The credit balance of _operating expense_ Dept. G at the end of the month is $100; at the end of the next month it is $200. What should be done in this case?

13. The trial balance shows but one item of general expense──the _distribution account_. How would you proceed to analyze the various subdivisions of _general expense_?

14. Is a department operated at 50% of its productive labor necessarily operated with any less efficiency than another where the expense is but 25%. Why?

15. The operating statement shows increasing percentages each month. What does this condition of affairs reveal and what two ways are at once suggested for improving the situation?

16. A foreman, to have the operating expense of his department show more favorably, diverts his expense charges onto other work. How can such irregularities generally be detected?

17. A workman's wage is 30 cents per hour in a department whose operating expense is 40% of its productive labor and whose general expense is 33⅓%. How much per hour should the company charge for this man's services on a repair job in order to make a profit of 20%?

18. Calculate the departmental and general expense percentage rates for distribution in a factory whose operating figures are shown as follows:

Operating Expense Productive Labor
Dept. A $2,619.20 $7,342.88
" B 1,234.56 6,439.71
" C 419.06 4,206.83
" D 549.70 1,070.30
Distribution Account 6,088.14
Total Productive Labor 25,281.49

19. Draw up a form for cost sheet and show thereon the cost of a job done in the above plant whose direct charges are as follows, using the next even percentage in each case:

Labor Dept. A $125.10
" " B 75.20
" " C 100.30
" " D 25.40
Material 150.50

20. What method should be used by the cost department to collect data showing material and labor costs?

REVIEW QUESTIONS

ON THE SUBJECT OF

MACHINE SHOP MANAGEMENT

1. Why were the early New Englanders forced to become manufacturers?

2. What was the occasion of the first _boycotting_ movement in this country?

3. What is meant by a _combination of capital_?

4. Describe the operations carried on by a combination of capital in acquiring possession of various small plants in the same line of manufacture.

5. What is _Interchangeable Manufacturing_?

6. When were Milling Cutters first made?

7. Who introduced interchangeable manufacturing in this country?

8. What invention brought Eli Whitney into public notice?

9. What are the principal objects sought in modern manufacturing?

10. How can you account for the largely increased output per employee of the present day as compared with former times?

11. What is meant by _Machine Shop Management_?

12. What are the principal departments of a manufacturing plant building machinery and like products?

13. What are the secondary departments or rooms?

14. Where is the Power House usually located, and why?

15. What is meant by _lines of authority_ in shop organization?

16. What is the regular channel of official communication from the General Manager down to the Workmen?

17. What is meant by the _Police Regulations_ of the shop?

18. What officials enforce the police regulations?

19. How would you seek to promote the loyalty of the working force?

20. What is meant by the _Suggestion System_?

21. What are the seven principal requirements of Shop Methods and Records?

22. Describe the necessary steps in the employment of workmen, from the application for a position to setting the man to work.

23. How are records of individual standing determined?

24. What usually constitutes the largest item of cost in the manufactory?

25. What is a _Time Recording Clock_? How is it used?

26. What is a _Production Order_?

27. With what officials do production orders originate?

28. What is a _Plant Order_?

29. How are stock and material obtained from the Store─Room?

30. How are orders traced and followed through the different departments?

31. How are tools obtained from the Tool Room?

32. How does the Tool Keeper ascertain who has certain tools?

REVIEW QUESTIONS

ON THE SUBJECT OF

COST─ANALYSIS ENGINEERING

1. What is the object of cost keeping and cost analysis? Of cost distribution?

2. What is "cost?"

3. What five essentials must a cost─keeping system possess?

4. What are _overhead expenses_?

5. What are the four most common ways of time─keeping? Give the basis of each method.

6. What are some of the difficulties that confront the time─keeper when taking time in the field?

7. How is brickwork measured? plastering? pavement? earthwork?

8. What is a _bonus_? How may a bonus system be applied to construction work, and what are some of its advantages?

9. Devise a method for measuring the work done by a steam shovel in each shift. Method to be operated by an engineer or inspector, and must be quick and easy. No instrument to be used.

10. Upon what is the payment of the contractor from time to time based? Does this always give the contractor all that is due him?

11. What is an _unbalanced bid_? Why are they sometimes used? What is the objection to them?

12. What advantage can you see in process cost analysis? Make such analysis for erecting centering for concrete factory.

13. Devise method for measuring brickwork so that work of each bricklayer can be determined and credited to the right man. Do same for dimension stone work.

14. What advantages are claimed for the piece─work system?

15. What is an _unclassified_ contract in excavation?

16. What effect may discharges have on work? State both good and bad.

17. Why avoid the storage of cement during winter when none is being used?

18. Should men be left in entire ignorance of the condition of work? How far should the distribution of information be made on the job?

19. What principles should guide the design of new methods on work, and what opposition is likely to be encountered?

20. Why are labor organizations generally opposed to piece─work and bonuses?

21. What effect may slight raise of pay have on men's work? decrease of pay?

22. What is the advantage of performance and efficiency charts over tabulated reports?

23. What sort of foreman is most efficient?

24. What is _stumpage_?

25. What is a _differential piece─rate_?

26. What is the best way of getting the men to arrive on time in the morning?

27. Why is it easier to estimate cost of work to be done by the daily men, than that to be done by the monthly men?

28. How many men can a foreman supervise while he is doing work himself?

29. What is _lost foreman's time_?

30. What are the advantages and disadvantages of punch─cards as against time─keepers' slips?

31. How many men, ordinarily, can one foreman efficiently supervise in the field?

INDEX

A

Application card, 221

B

Bonus systems, 298

Boston ledger form, 175
adopted for continuous cost record, 174

By─products, 182

C

Calculagraph, 90

Calculagraph time card with coupons, 94

Capital and labor, relations of, 196

Card form for special quotations, 16

Card record of a past employe, 109

Card showing complete record of an employe, 108

Catalogue filing and indexing, 12
files, 13
indexing, 14

Chart records, 164

Combinations of capital, 197

Comparative record of material costs, 180

Comparison of costs of standing expense orders, monthly, 181

Controlling accounts, 185

Cost─analysis engineering, 251─318
chronological charts, 318
cost keeping, 288
cost reduction, 292
cost showing, 282
cost subdivision, 277
definition of, 251
discipline, 302
educational supervision, 256
field layout, 313
gang work, 254
individual incentive, 253
instructions to foremen, 307
introduction of new methods, 311
labor─saving devices, 305

Cost─analysis engineering
material supply, 316
modern manager, 251
old vs. new machinery, 317
output, 280
rewards, 255
science of management, 253
standard instructions, 318
stimulating the men, 296
bonus systems, 298
bulletin board posting, 299
discharges, 297
early hours, 300
education on the work, 301
enough foremen, 300
gang and team work, 299
high pay, 299
prompt pay, 300
watching work, 296
subdivision of duties, 257
unbalanced bids, 316
use of charts, 284
use of maps, 318

Cost getting, 262
cost distribution, 267
foreman's report, 267
punch─cards, 264
time─keeper, 262
written time cards, 266

Cost summaries, 165─190
continuous process factories, 182
controlling accounts, 185
for small shops and repair jobs, 178
cost data, 166
comparative cost records, 177
job costs, 171
labor costs, 170
material cost reports, 168
material costs, 167
production records, 183

Cumulative job time card, 96

Cumulative time records, 95

D

Daily record of piece work, 99

Daily record of time of one man, 82

Daily report of transfer clerk, 122

Daily time card for machine operations, 83

Day wage, 66

Departmental expense, 143

Departmental labor distribution sheet, 172

E

Efficiency chart indicating cost of channeling rock, 285

Efficiency chart showing costs in connection with steam─shovel
work, etc., 286

Emerson efficiency system of wage, 71

Employe card showing complete record of, 108

Employes
paying, 103
records of, 106

Employment card, 222

Engineering, cost─analysis, 251─318

Expense distribution, 127
basis of, 128
on cost of labor, 131
on cost of material, 131
on cost price, 130
on selling price, 130
methods of, 132
machine─hour rate, 134
man─hour rate, 133
percentage, 137
selling expense, 129
time cost, 128

F

Forms
application card, 221
Boston ledger form adapted for continuous cost record, 174
calculagraph time card with coupons, 94
card form for special quotations, 16
card record of a past employe, 109
card showing complete record of an employe, 108
comparative record of material costs, 180
cost summary for use of a machine shop, 177
cost summary for small shops and repair jobs, 178
cumulative job time card, 96
daily record of piece work, 99
daily record of time of one man, 82
daily report of transfer clerk, 122
daily time card for machine operations, 83
departmental labor distribution sheet, 172
efficiency chart indicating cost of channeling rock, 285
efficiency chart showing costs in connection with steam─shovel
work, etc., 286
Emerson efficiency wage system, chart of, 72
employe, card showing complete record of, 108
employment card, 222
foreman's daily report of shop production, 122
front and reverse of card showing total production and progress
of orders, 120
Gantt premium wage system, chart of, 71
general operating expense, tabulation of, 160
graphic chart showing fluctuations in labor costs, 162
graphic chart showing fluctuations in operating expense, 163
Halsey premium wage system, chart of, 69
individual record card, 224
individual time record card used with calculagraph, 99
inventory for machine tools, 34
inventory for small tools, 63
inventory of manufactured goods, 40
inventory of parts and finished stores, 38
inventory record of small tools, 35
inventory sheet for drawings and patterns, 36
inventory sheet for materials and supplies, 37
inventory work in process, 39
invoice, 243
job card showing names of operations, 86
job card used with Dey time register, individual, 88
job card with time chart, 85
job time sheet used with Dey time register, 89
job time summary, 234
journal showing adjusting entries, 188
labor cost, comparison of, 179
labor─saving inventory tag, 31
loose─leaf form for inventory of machinery and equipment, 33
loose─leaf record of goods ordered and received, 21
manifold order blanks, 25
manufacturing order register, showing location of work in shop, 119
material returned to stock, record of, 57
monthly comparison of costs of standing expense orders, 181
monthly recapitulation of job costs, 184
monthly statement of material issued, 169
monthly statement of supplies issued, 171
official communications, 217
operations tag used in an underwear mill, 97
order record of manufacturer, 20
pay─roll sheet, 237
piece─work and time record combined for pay─roll purposes, 102
plant order, 240
private ledger labor account, 141
private ledger operating expense account, 143
production order, 238
production order which is an exact copy of customer's order, 112
production order to superintendent, 112
production record for determining piece rates, 100
production record of a gang of piece workers, 98
punch─card for recording work of dump trains in excavation work, 274
punch─card for recording work of excavation with steam shovel, 273
quotation card for records of pieces of several sizes, 18
recapitulation of costs for a single job, 176
recapitulation of departmental labor and material costs, 173
record card for applicants for employment, 106
record card of employe, 107
record of orders, including price and amount, 19
record of orders placed, detailed, 19
record of orders providing for details of each order, 20
record of parts in stock, 56
record of total time, sheet for, 101
record of unfinished piece work, 100
reports of goods received, 26
report of materials transferred, 58
requisition, 242
requisition blank, 23
requisition for material, special departmental, 49
requisition for material to be used on a production order, 48
returned material card, 244
service card, 223
shop order, 114
shop order with name of shop, 116
shop order showing progress of work, 116
shop order showing total work cards, 115
special stock record of machine tools, 62
statement of departmental expense made to foremen, 161
statement of departmental operating expense, 157
stock ledger card, 242
stock record of materials and supplies, 52
stock record showing orders placed, 53
stores card used by manufacturer, 54
stores card for supplies, 55
stores clerk's report of low stock, 24
stores record of parts and finished stores, 56
stores record which includes values, 55
subject card for catalogue index, 14
sub─production order, 239
Taylor differential wage system, chart of, 70
time card used with calculagraph, 92
time card for carpenters and flask makers, 228
time card, day, 231
time card for day's operations, coupon, 84
time card used with International elapsed time recorder, 93
time card, job, 232
time card for machine shop, 229
time card for pattern shop, 227
time─keeper's card, 266
time─keeper's slip, 264
time─keeper's note book, 269
time record made by calculagraph, 91
title card for catalogue index, 15
tool check board, 248
transfer card, 246
transfer clerk's card tray, 247
weekly time pay card used in Rochester recorder, 79
weekly time record as made by the Dey time register, 80
weekly time records for piece workers, 97
work order with time and material records, 81

Front and reverse of card showing total production and progress
of orders, 120

G

Gantt bonus system of wage, 70

General expense, 143, 158

General expense and cost summaries, 127─190

General operating expense, tabulation of, 160

Graphic chart showing fluctuations in labor costs, 162

Graphic chart showing fluctuations in operation expense, 163

H

Halsey premium wage system, 68

I

Individual record card, 224

Individual time record card used with calculagraph, 99

Industrial conditions, betterment of, 199

Industrial enterprises, development of American, 195

Interchangeable manufacturing, 200

Inventory for machine tools, 34

Inventory for small tools, 63

Inventory of manufactured goods, 40

Inventory of parts and finished stores, 38

Inventory record of small tools, 35

Inventory sheet for drawings and patterns, 36

Inventory sheet for materials and supplies, 37

Inventory, taking, 29

Inventory, work in process, 39

Invoice, 243

J

Job card showing names of operations, 86

Job card used with Dey time register, individual, 88

Job card with time chart, 85

Job costs, 171

Job time cards, 85

Job time sheet used with Dey time register, 89

Job time summary, 234

Journal showing adjusting entries, 188

L

Labor costs, 170
comparison of, 179

Labor records, 65
paying employes, 103
piece─work records, 97
production time records, 81
records of employes, 106
time keeping, 74
wage system, 66

Labor─saving inventory tag, 31

Loose─leaf form for inventory of machinery and equipment, 33

Loose─leaf record of goods ordered and received, 21

M

Machine─shop management, 193─249
manufacturing plant, 205
manufacturing work, 238
methods and records, 220
modern meaning of, 204
official communications, 217
plant orders, 240
production orders, 239
shop management, 215
storing and issuing materials, 241
successful management, 218
tracing orders, follow─up methods for, 245

Machinery and equipment records, 58

Manifold order blanks, 25

Manufacturing, 193
American, 195
conditions and developments, 193
early New England mechanics, 194
interchangeable, 200
methods of modern, 200

Manufacturing order register, 121
showing location of work in shop, 119

Manufacturing orders, 110─125
production, 111
records of, 119
shop, 115
standing, 118
tracing, 124
work, 117

Manufacturing plant, typical, 205
layout of, 206
organization of, 210

Manufacturing work, 238

Material costs, 167
comparative record of, 180

Material returned to stock, 57

Mechanical time records, 87

Mechanics, early New England, 194

N

Non─productive labor, 140

O

Official communications, 217

Operating expense statements, 150
charts, 164
comparative figures, 154
expense of manufacturing departments, 155
general expense statement, 158
lengthy statements undesirable, 151
source of data used, 155
statements for foremen, 159
tabulate essentials, 152
what statement should show, 153

Operations tag used in an underwear mill, 97

Order record of manufacturer, 20

P

Paying employes, 103

Pay─roll distribution, 142

Pay─roll sheet, 237

Percentage method of expense distribution, 139
departmental expenses, 143
expense ledger, 140, 149
general expense, 143
how to use, 146
journal entry for distribution, 148
non─productive labor, 140
pay─rolls dissected, 141
periods for comparison, 141
power, 144
production ledger, 140
productive labor, 139
productive labor and expense compared, 145
results of distribution, 149
undistributed balances, 149

Piece─rate plan of wage, 67

Piece rates, 98

Piece─work records, 97

Piece─work and time record combined for pay─roll purposes, 102

Plant order, 240

Premium system of wage, 67
Emerson, 71
Gantt, 70
Halsey, 68
Taylor, 69

Private ledger labor account, 141

Private ledger operating expense account, 143

Production orders, 111
copy of customer's order, 112
form of, 238
to superintendent, 112

Production records, 183
for determining piece rates, 100
of a gang of piece workers, 98

Production time records, 81
cumulative, 95
daily time card, 83
job time cards, 85
mechanical, 87
on work orders, 82

Productive labor, 139

Productive labor and expense compared, 145

Punch─cards, 272
for recording work of dump trains in excavation work, 274
for recording work of excavation with steam shovel, 273

Purchasing department, 11
catalogue filing and indexing, 12
department routine, 22
checking invoices, 27
checking receipts, 26
filing, 27
low stock report, 24
purchase orders, 24
requisitions, 22
list of dealers, 11
orders placed, 18
special quotations, 16

Purchasing and stores department, 11─63

Q

Quotation card for records of prices of several sizes, 18

R

Recapitulation of costs for a single job, 176

Recapitulation of departmental labor and material costs, 173

Recapitulation of job costs, monthly, 184

Record card, 225
for applicants for employment, 106
of employe, 107

Records of employes, 106
application card, 108
employe's card, 109
past employe's card, 110

Records of labor, 65─110

Record of orders, including price and amount, 19

Record of orders placed, detailed, 19

Record of orders providing for details of each order, 20

Record of parts in stock, 56

Record of total time, sheet for, 101

Record of unfinished piece work, 100

Report of goods received, 26

Report of materials transferred, 58

Requisition, 242

Requisition blank, 23

Requisition for material, special departmental, 49

Requisition for material to be used on a production order, 48

Returned material card, 244

S

Selling expense, 129

Service card, 223

Shop management, 215

Shop methods and records, 220
importance of, 220
paying employes, methods of, 235
recording─clock time cards, 230
selection and employment of workmen, 221
standing of men, 224
time─card forms, 227
time keeping, 226
tool─room methods, 247

Shop orders, 115
form, 114
showing progress of work, 116
showing total work cards, 115
with name of shop, 116

Special stock record of machine tools, 62

Standing orders, 118

Statement of departmental expense made to foremen, 161

Statement of departmental operating expense, 157

Statement of material issued, monthly, 169

Statement of supplies issued, monthly, 169

Stock ledger card, 242

Stock record of materials and supplies, 52

Stock record showing orders placed, 53

Stores card used by manufacturer, 54

Stores card for supplies, 55

Stores clerk's report of low stock, 24

Stores department, 28
deliveries, 47
installing, 44
inventory, 29
inventory records, 31
a money saver, 43
organization, 28
receiving of material and supplies, 45
records, 48

Stores records, 48
forms, 51
material returned to stock, 57
material and supplies, 52
material transferred, 57
parts and finished stores, 54
including values, 55
verification of, 50

Subject card for catalogue index, 14

Sub─production order, 239

T

Taylor system of wage, 69

Time book, 76

Time card
used with calculagraph, 92
for carpenters and flask makers, 228
coupon, 84
daily, 83
Dey, 231
used with International elapsed time recorder, 93
job, 85, 232
for machine shop, 229
for pattern shop, 227

Time clocks, 78

Time─keeper's card, 266

Time─keeper's note book, 268
distribution from, 270

Time─keeper's slip, 264

Time keeping
methods of, 74
systems, 76
check, 76
time book, 76
time clocks, 78

Time record as made by the Dey time register, weekly, 80

Time record made by calculagraph, 91

Time records for piece workers, weekly, 97

Time pay card used in Rochester recorder, 79

Title card for catalogue index, 15

Tool room, 59
record of tools, 62

Tool check board, 248

Tools of early mechanic, 196

Transfer card, 246

Transfer clerk's card tray, 247

Tracing orders, 124

True cost, determining, 128

W

Wage systems, 66
day wage, 66
piece rate, 67
premium systems, 67
Emerson, 71
Gantt, 70
Halsey, 68
Taylor, 69

Work orders, 117
with time and material records, 81

TRANSCRIBER'S NOTE

─Obvious print and punctuation errors were corrected.