  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 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 NOTES —Obvious print and punctuation errors were corrected. —The transcriber of this project created the book cover image using the title page of the original book. The image is placed in the public domain. |
|
