^ ^'^-^ dt I / I ^ THE COST OF MANUFACTURES AND THE ADMINISTRATION OF WORKSHOPS, PUBLIC AND PRIVATE, BY CAPTAIN HENRY METCALFE, Ordnance Department, U. S. A. THIRD EDITION. FIRST THOUSAND. WITH APPENDIX SPECIALLY ILLUSTRATING AN APPLICATION OF THE METHOD TO PRIVATE MANUFACTURES. NEW YORK: JOHN WILEY 4 SONS. 1894. i,^oOb' Entered according to act of Congress, in the year one thousand eight hundred and eighty-five, By henry METCALFE, in the office of the Librarian of Congress, at Washington. Press of J. J. Little & Co, Astor Place, New York. TO THi^ME^MQ^Y OF COLONEL JAMES G. BENTON, ORDNANCE DEP't, U. S. A., WHOSE EXAiMPLE WILL OUTLIVE ALL MONUMENTS AND PRAISE. CONTENTS. PART I. Chap. Fundamental laws I- Introduction H- PART II. Present organization of an arsenal III. Arsenal book-keeping generally IV. Present system, external relations V. Present system, internal relations VI. General objections to present method and outline of a better one VII. PART III. Proposed organization of an arsenal VIIL Instruments of proposed system IX. Proposed system, external relations X. Proposed system, internal relations, viz. : 1. Orders XI. 2. Labor charges XII. 3. Material XIII. Proposed system, duties of stock clerk XIV. Proposed system, duties of cost clerk XV. Application of proposed system to private shops XVI. PART I. INTRODUCTORY. Chapter I. FUNDAMENTAL LAWS. Laws regarding property accountability, 7. Ordnance regulations, 8. Definition of Ordnance and Ordnance Stores, 8. Duties of Ordnance Officers, 8. Issues of O. & O. S., 9. Returns, etc., required from ordnance establishments, 9. Transfers of O. & O. S., II. Money accountability, 12. Internal relations of officers of an arsenal, 12. Ordnance property regulations, 12. Property accountability, 13. Records required, 14. Chapter II. INTRODUCTION. The existence of a science of administration inferred from that of its correlative art, 15. The science of administration is based upon experience, 15. Comparison between per- sonal experience, which is of the memory, and that which is general and may be for- mulated, 15. Experience should be based upon the continuous comparison of observa- tions, 16. Requirements of correct observation, 16. Critical observation of an adminis- tration directed principally to its cost, 17. Components of cost ; their determination by analysis and their recombination into comparable forms, 17. Ultimate relation between experience and applied art, 17. Object of this book: 1st, as to formulating experience by truly recording causes oi cost ; 2nd, as to reducing labor of administration while 2 CONTENTS. increasing extent and minuteness of its scope, 17. History of working of original system at Frankford Arsenal and at Benicia Arsenal, 18. Its simplicity in practice, 21. History of proposed improvements, 21. Principles guiding improvement, 22. Appli- cation on sliding scale, 23. Criticism of present methods defended, 23. Originality of system, 24. X PART II. PRESENT METHODS DESCRIBED AND CRITICISED. Chapter III. PRESENT ORGANIZA TION OF AN ARSENAL. Schedule, 27. Anomalous relations between C. O. and O. S-K., 27. Consequence in practice, 29. Unconsumed expenditures, 30. Two theories of relations between co-ordinate powers, 31. Discussion of status of C. O., 31. And of officer in charge of manufactures, 32. Deputies of officer in charge and of O. S-K., 32. Chapter IV. ARSENAL BOOK-KEEPING GENERALLY. Schedule showing constitution of arsenal, 34. Industrial department with its inter- nal relations, 35. Military department with its external relations, 35. Trusteeship, 36. The data of arsenal book-keeping, 37. Comparison of accounts for labor and material, 38. Chapter V. PRESENT SYSTEM, EXTERNAL RELATIONS. Definitions, 41. Abstracts, 41. Agencies, 42. Vouchers, 42. Nomenclature and classification of material, 43. Compilation of abstracts, 47. Preparation of property return, 48. Criticism of present methods of preparing property return, 49. Preparation of current service return, 54. General remarks on present system of accountabiliy, 55. Chapter VI. PRESENT SYSTEM, INTERNAL RELATIONS. Method of giving orders and recording them, 57. Objections, 57. Accounting for labor, 59. Procuring and accounting for material, 65. Determining cost of prod- uct, 70. By foremen, 72. By clerk, 74. Chapter VII. GENERAL OBJECTIONS TO PRESENT METHOD. Combination tools, 76. Outline of a good system, 78. PART III. PROPOSED SYSTEM DESCRIBED. Chapter VIII. PROPOSED ORGANIZA TION OF AN ARSENAL. Schedule, 83. Duties of officers, 83. CHAPTER IX. INSTRUMENTS OF PROPOSED SYSTEM. I. Material Instruments. Cards, 85. Ticket punches, 91. Stamps, 92. Racks, 92. Pigeon holes, 92. Trays, 96. Post-office, 96. CONTENTS. 3 INSTRUMENTS OF PROPOSED SYSTEM (continued). 11. Symbolic Nomenclature. Components of cost, 97. Nature of symbols, 97. Extent of analysis, 98. Sym- bol for Shop-Order or expense account, 99. Symbol for character of expenditure, 99. Plant and work, 99. Symbol for objects of expenditure, 105. Staple products, 106, Pieces, 106. Components, 106. Members, 106. Notation for objects, 107. Oberlin Smith on Notation, no. Examples in notation of objects, 118. Small-arms, 119. Ammunition, 123. Symbol for operation perfoiTned, 126. Example of notation of operations in a machine-shop, 128. Practical examples in symbolic notation, 130. Chapter X. PROPOSED SYSTEM, EXTERNAL RELATIONS. Expansion of functions of C. O. as regards material, 134. Resulting effect on organ- ization, 135. Changes suggested in established form, 136. Consolidated arsenal return, 138. Tables of abstracts, 140. Chapter XI. PROPOSED SYSTEM, INTERNAL RELATIONS. 1. Orders for work. Shop-order book, 142. Standing orders, 142. Supplementary orders, 144. Order tickets, 144. Practical use of order tickets, 146. Chapter XII. 2. Labor charges. Inside the arsenal, 153. Outside the arsenal, 156. Examples, 157. Shop ex- penses, 166. Chapter XIII. 3. Material card. Description, 168. Use of card, preliminary, 171. Requisitions, 174. Stores in charge, 175. Rules for use of card, 176. Cases in practice, 179. Chapter XIV. DUTIES OF THE STOCK CLERK. Outfit, 243. Journal and ledger slips, 244. Manner of posting cards to slips, 248. Papers combining accountability for cash and property, present system, 250. Pro- posed system, 256, 260. Chapter XV. DUTIES OF THE COST CLERK. Outfit, 266. Wages tables, 266. Service cards, 272. Material cards, 274. Cash accountability, 275. Recoveries, 284. Reconciling cost with disbursements, 289. Analysis of cost, 292. Miscellaneous papers, 298. Pivate work, 308. Chapter XVI. APPLICATION TO PRIVATE SHOPS. Discrimination of sources of expense, 309. Selections from this book applying to private shops, 310. APPENDIX 311 ILLUSTRATIVE DIAGRAMS, TABLESUFFORMS. PAGE. Annual abstract II Present arsenal organization 27 Arsenal book-keeping 34 Single abstract (of fabrication), gen- eral form 42a Double abstract, general form 426 Present nomenclature of abstracts 45 Property return ^ 54a Inventory 54^ Time books A; B; C; 60 Proposed arsenal organization 83 Correspondence card 90 Pigeon holes and racks 93 Swinging trays 94, 95 Symbolic tree 104 Proposed nomenclature of operations, 133 Analysis of abstracts and use of mate- rial card 140 Order ticket 145 Shop-order book 150 Service card 151 Examples in use of service card 157 Punch marks..... 179 PAGE. Examples in use of material card 181 Journal slips 245 Ledger slips 247 Certificate of inspection 251 Voucher 252 Abstract of purchases, monthly, pres- ent form 254 Abstract of purchase, monthly, pro- posed form 258 Register of fly bills, proposed 263 Wages table, proposed 267 Time book 2 70 Cost sheet, proposed 277 Credit sheet, proposed 280 Appropriation sheet, proposed 283 Recovery record, proposed 285 Analysis of services, proposed 293 Analysis of material, proposed 295 Analysis of cost, proposed 297 Return of hired men 299 Statement of expenditures 301 Abstract of disbursements 304 Report of work 307 PART I. INTRODUCTORY. f "Dniversitt) CHAPTER I. LAWS AND REGULATIONS. The following extracts comprise all the essential regulations bearing upon the accountability for public property at the Arsenals : I. Revised Statutes. "The Chief of Ordnance shall, half-yearly, or oftener, if so directed, make a report to the Secretary of War of all the officers and enlisted men in his department of the service, and of all ordnance and ordnance stores under his control. Every officer of the Ordnance Department, every ordnance storekeeper, every post ordnance sergeant, each keeper of magazines, arsenals and armories, every assistant and deputy of such, and all other officerlB, agents, or persons who shall have received or may be intrusted with any stores or supplies, shall quarterly, or oftener, if so directed, and in such manner and on such forms as may be directed or prescribed by the Chief of Ordnance, make true and correct returns to the Chief of Ordnance of all ordnance, arms, ordnance stores, and all other supplies and property of every kind, received by or intrusted to them and each of them, or which may in any manner come into their and each of their possession or charge. The Chief of Ordnance, subject to the approval of the Secretary of War, is hereby authorized and directed to draw up and enforce in his department a system of rules and regulations for the government of the Ordnance Depart- ment, and of all persons in said Department, and for the safe keeping and preservation of all ordnance property of all kinds, and to direct and prescribe the time, number, and forms of all returns and reports, and to enforce compliance therewith." — Sec- tion ii6y, Revised Statutes of the United States. 8 LA WS AND REG ULA TIONS. II. Ordnance Regulations. 3. The Chief of Ordnance, under the Secretary of War, is, by law, charged with the examination and settlement of the property accountabihty of all officers or other persons in the military establishment, to whom ordnance and ordnance stores are intrusted. * * * * * * ## 13. The general denomination "ordnance and ordnance stores " comprehends all cannon and artillery carriages and equipments ; all apparatus and machines for the service and manoeuver of artillery ; all small arms, accoutrements, and horse equipments ; all ammunition, and all tools, machinery and materials for the ordnance service j * * * materials for shoeing, and all horse equipments and harness for the artillery; and in general all property, of whatever nature, supplied to the military estab- lishment by the Ordnance Department. 14. Officers of the Ordnance Department are charged with procuring all ordnance and ordnance stores for the use of the military establishment. These stores are procured by fabrica- tion in the arsenals, armories, or other ordnance establishments, by contract, or by open purchase. 16. The commanding officer of an armory, arsenal, depot, or other ordnance establishment, under the direction of the Chief of Ordnance, makes and publishes the rules for its internal gov- ernment, procures the necessary materials and tools, engages the workmen, assigns their grades, and appoints the necessary foremen. * * * * * * ** 18. The commanding officer of an armory, arsenal, or other ordnance establishment extends to the junior officers under his command every facility and encouragement in the performance of ordnance duties, assigning to each some portion of the manu- facturing and administrative work — for which each will be held responsible — and keeps them constantly advised of the orders ORDNANCE REGULATIONS. 9 and instructions received, and the correspondence conducted in administering the affairs of the command, both as a manufacturing establishment and a miHtary post. ******** 27. Orders for the issue of stores from an armory, arsenal, or other ordnance establishment, are addressed to the commanding officer thereof by the Chief of Ordnance, who turns them over to the officer responsible for the property, and directs the issue. ******** 57. The following inventories, returns, statements, reports, etc., from armories., arsenals and other ordnance establishments, are required to be forwarded to the Ordnance Office not later than the date specified in each case, viz. : Annually. An inventory of all stores on hand at the post June 30. To be forwarded on or before August 31. A return of all ordnance, ordnance stores, etc., received, issued, and remaining on hand during the year ending December 31, with th^ necessary vouchers. To be forwarded within sixty days after the expiration of the year. A return of all ordnance stores, tools, and draught animals in current service during the year ending June 30. To be forwarded on or before August 31. A report, in a condensed form, of the principal operations of the post during the year ending June 30, including an account of experiments, of the construction and repair of buildings, machin- ery, stores, etc. To be forwarded on or before August 31. Quarterly. Abstracts of receipts and issues of ordnance, stores, etc., with vouchers. To be forwarded not later than April 20, July 20, and October 20. A classified abstract of ordnance, ordnance stores, etc., fabri- cated during the quarter, showing quantity, kind, and cost. This is required in addition to the copy required as a voucher with the y lo LA WS AND REG ULA TIONS. property returns. To be forwarded within fifteen days after the expiration of each quarter. Monthly. A statement of the principal serviceable stores on hand To be prepared on the last day of each month and forwarded not later than the next day. A return of hired men, giving the names of all employees, the time worked, their respective duties, wages, and amounts earned under each appropriation, with certificates explaining any extra time worked, or other unusual occurrence. To be forwarded not later than the 5th of the ensuing month. A statement of manufactures and other work done during the month (Form 35). To be forwarded not later than the 5th of the ensuing month. Weekly. A report of the ordnance, ordnance stores, etc., received and issued during the week. ^ 58. The property accountability of the ordnance and ordnance stores at armories, arsenals, and other ordnance establishments is shown as follows, viz. : A complete return is made annually on December 31. Abstracts of receipts and issues, with vouchers, made on March 31, June 30, and September 30. The vouchers pertaining to each abstract are numbered frpm No. I upward, the whole year forming one series. ******♦*■ 59. Abstracts in detail are not required with the Annual Prop- erty Returns in addition to the Quarterly Abstracts sent for March 31, June 30, September 30, and those for the quarter ending December 31, due with the Annual Return; but the footings of the Quarterly Abstracts are exhibited in the following form, viz. : ORDNANCE REGULATIONS, ii Annual abstract of articles (purchased, issued, received, etc., as the case may be) during the year ending December "^ist. In first quarter, 187 .., In second quarter, 187 In third quarter, 187 . In fourth quarter, 187 Total in year , * Names of articles arranged according to classes. 64. The commanding officer of an armory, arsenal or other ordnance establishment transmits to the Chief of Ordnance, prior to August 31st of each year, a return according to Form No. i, of all ordnance, tools, machines and other stores, including public animals in current service, and, at the end of each month, turns ovxr to the storekeeper all finished articles fabricated dur- ing the month, and other stores not required in the current service. 65. All returns of property are made according to the forms prescribed in these regulations. In all the vouchers and abstracts accompanying a property return, the articles arranged in the same order as in the body of the return. * * * * * * * * \ 6y. The commanding officer of an armory, arsenal, or other ordnance establishment, turns over to the storekeeper invoices of stores received, to be receipted for by him, and furnishes him abstracts of articles fabricated, purchased, repaired, etc., from which the storekeeper makes the proper returns. All articles purchased, fabricated, or repaired, are inspected under the direc- tion of the commanding officer before being paid for or turned into store. 68. Materials to be consumed or expended at an armory, arsenal, or other ordnance establishment, are issued on written 12 ZAIVS AND REG ULA TIONS. orders from the commanding officer to the storekeeper, who makes quarterly abstracts (Form %) oi such issues, which, when certified to as correct by the commanding officer, are his vouchers. 72. When ordnance and ordnance stores are issued by one officer to another the required invoices and receipts pass between them, and their property returns show the transaction. ** * * **** 84. The object of a system of money accounts is to insure the application of public resources to their prescribed ends ; and this is effected by furnishing those to whose supervision such transactions are committed by law, with the data or evidence upon which they can base an intelligent and correct judgment touching the fidelity with which the trust confided has been executed. 87. The ordnance storekeeper disburses the public funds upon pay-rolls or other accounts, certified to as correct by the com- manding officer of the armory, arsenal, or other ordnance estab- lishment, each voucher showing upon its face the sum total in words and figures ; and, under his direction, has the care and custody, and makes the returns of the ordnance and ordnance stores, except those in current use, for which, including draught animals, the commanding officer is accountable. 88. When there is no storekeeper, or in case of his absence, the commanding officer of the armory, arsenal, or other ordnance establishment, is accountable for all the ordnance property and funds at the post, unless authorized by the Chief of Ordnance to devolve the accountability on a junior officer. **»♦*#»* III. Ordnance Property Regulations, 1877. 2. The ordnance storekeeper at an armory, arsenal, or other ordnance establishment is responsible for all ordnance and ord- nance stores, excepting such ordnance tools, machines, or other stores, including public animals, as are required for the current ORDNANCE PROPERTY REG ULA TIONS. 13 service of the post, which are in charge of the commanding officer thereof. 3. The commanding officer of each post is accountable for all ordnance and ordnance stores at the post, not issued to the com- pany or detachment commanders, or not in charge of an officer of ordnance or an ordnance storekeeper. ******* 12. The object of making a return is to present, at stated times, in a condensed form, according to a well-arranged sys- tem, an exact account, duly vouched for, of all the property with which an officer is properly to be debited, and also of all prop- erty with which he is to be credited. The difference between the two gives his exact accountability. ******* - 20. At armories, arsenals, or other ordnance establishments, where purchases and fabrications are made, abstracts of each are prepared, covering all vouchers under each head accumulated during the quarter, according to Forms 6 and 7. These ab- stracts are entered on the returns in the order indicated above. 21. Where ordnance stores, previously borne on the return as unserviceable, have been repaired during the quarter, or when important repairs have been made during the quarter to stores previously reported as serviceable, either under the authority of a duly authorized inspector or that conveyed by the Regulations of the Army, a list of stores so repaired and transferred from unserviceable to serviceable during the quarter is made out and entered as follows : First. On the debit portion of the return, immediately after the abstracts of fabrications and purchases ; or, if there are none, after the receipt of stores, taking up all serviceable articles under the proper headings. Second. On the credit portion of the return, using the last line, and entering all unserviceable articles in their proper columns. The principle being to add all the serviceable stores to the officer's responsibility, and from it to subtract all the un- serviceable ones. 14 LA IVS AND REG ULA TIONS. ******* 27. Ammunition and material for manufacture or repairs are the only ordnance stores which are " expended," taking the meaning of the word as used in a quarterly return. When ammunition or material for repairs or manufacture has been ex- pended, an abstract of such expenditures is prepared ; the total of such expenditures, as shown by this abstract, is entered after the words, " Expended as per abstract;" the date is that of the last day of the quarter, and the number the next to that of the last voucher entered. In the abstract is stated explicitly whether the stores have been expended in practice, in action, or for repairs, and the amount expended under each head respectively, 48. At armories, arsenals, or other ordnance establishments, special books are kept, corresponding respectively to the various abstracts required by the Ordnance Office to be entered in the quarterly return. These books are as follows : for " Stores re- ceived from the Army," " Received from contractors," " Received from sundry persons," " Fabrications," " Repairs," " Purchases," and " Stores taken up;" the sum of all the entries in each form- ing the total to be accounted for at the post. In like manner for " Issues to the Regular Army," " Issues to the volunteers and militia," " Issues to forts and permanent bat- teries," " Sales to officers for their personal use," " Issues to sundry persons," " Condemned stores," arranged under the vari- ous heads of repaired, broken up, sold, or dropped ; " Expendi- tures," under the heads indicated by the business of the post; " Issued for current service," and " Stores lost or destroyed," etc., etc., the sum of these entries forming the total accounted for. Whether all, or how many, of these books are required, is decided by the extent of the business at, and the importance of, the post; but every means are taken to be able to present to an inspecting officer, at any time, full and satisfactory records of the current transactions of the establishment. CHAPTER II. INTRODUCTION. It may be stated as a general principle that while Art seeks to produce certain effects, Science is principally concerned with investigating the causes of these effects. Thus, independently of the intrinsic importance of the art selected for illustration, there always seems room for a corre- sponding science, collecting and classifying the records of the past so that the future operations of the art may be more effective. The administration of arsenals and other workshops is in great measure an art, and depends upon the application to a great variety of cases of certain principles, which, taken together, make up what may be called the science of administration. These principles need not be formulated, nor even recognized as such, and they vary with the conditions which call them forth ; so that while their essence may be the same, the special rules of conduct derived from them may, in various circumstances, be widely different. Yet, for each set of conditions their character is the same, and in all they constitute what is known as our experience. Some men have the gift of so arranging their experience that it is always ready with an answer to whatever question new con- ditions may propose. But such men are rare and are seldom found in subordinate positions. In any case their knowledge goes with them when they depart, instead of remaining, as it should, and in great measure might do, as one of the most valuable earnings of the business in which it was acquired. For this purpose it should be formulated, if a way were found, so that its record might be plain to whoever had the right to read it. i6 INTRODUCTION. Now, since the operations of good administration are in their nature gradual, and for their successful issue depend rather upon uniform attention to their progress than upon occasional violent efforts to adjust them to the current of affairs, it will be seen that the most useful teachings are those gained from a continuous record of events ; for these may be expected to recur with time, while great catastrophes can seldom be provided for, or, in fact, prevented, better than by the daily discharge of the duties pertaining to direction. If there be a science correlative to the art of administration, it must, like every other physical science, be founded on the comparison of accumulated observations. Since the accuracy of the knowledge sought can be no greater than the exactness of the data from which it is derived, in order to make a proper comparison it is important that the observations be as free from error as possible, and that they be measured by a common standard. Errors of observation may be divided into two general classes ; the instrumental,- and those due to the personal bias of the observer; the former referring to the standard itself, and the latter to the application of the standard and the record of the measurement. Whatever be the standard of measurement, it suffices for comparison if it be generally accepted, if it be impartially applied and if the results be fairly recorded. In regard to personal errors of observation it is generally admitted that truth is most nearly approached when, having observers of equal goodness they are most numerous, and when they individually know least of the immediate consequences of what they report. Hence the most truthful records will be had when each observ- er's share of the work is reduced to a minimum ; for the number of observers being the greatest possible, each one will have so much the less to do, and being, therefore, better able to do his share, each will feel more responsible for the accuracy of the aggregate result and will besides be most Ukelj" to have THE COST STANDARD. 17 his bias neutralized by the opposing tendencies of the other observers. Now, efficiency being admitted, the excellence of an adminis- tration is universally measured by its cost. This cost is composed of the sum of the costs of each of its actions ; so that to properly value an administration we require to know both what it has done and the cost of doing it. The greater the detail of this knowledge the greater its value ; for the more exactly then can causes of past expenditure be traced back from their effects, and the more certainly may estimates of future cost be based on what is already known and established. Success in manufacturing depends almost entirely upon accu- racy of estimate. The extent to which the analysis of cost and product may be carried need only be limited by the expense of making it or by the power of comprehending and comparing the results which it affords. To utilize such an examination two processes are necessary, one inductive and the other deductive ; for the product and its cost having been analyzed as far as convenience will permit, the resulting items must be recombined into forms admitting -of a comparison from which may be deduced certain general rules for the future conduct of affairs. Then will Experience take definite form and become indeed a teacher; thus Science be the handmaid of the art. It is the object of this book to show how the cost of adminis- tration may be determined, both in gross and the remotest details, by such impersonal, invariable means that their record may be looked upon as being as nearly absolutely true as that of any other similarly extended series of observations. Together with this comes a method of administration which reduces its labors to a minimum and yet immensely increases its scope, by recording, in whatever minuteness of detail may ever be required, full information as to services performed and as to material in all stages of manufacture, received, expended and remaining on hand. 1 8 INTR on UCTION. Furthermore, its records will be made continuously from day to day, it may be from hour to hour, so that, being disposed of in detail, the turmoil and anxiety of periodical accounting will be unknown. Few will deny the advantages of such a scheme; many will consider it Utopian. To such I offer the following account of what it has done. While in charge of the workshops of Frankford Arsenal, in order to keep track of the list of shop, or work orders, of which 80 to 100 were always in hand, I began a book in which they were entered as received from the Commanding Officer and crossed off when completed. This worked for but a short time, when it became so inconvenient that I was led to give to each order a serial number as a symbol by which it was to be known. To communicate these orders to the foremen came the order tickets, correspondingly numbered and distinguished as described in the text. The analysis of the character of the work, and of the objects and operations came later, and led to the Time Card now in use at Frankford Arsenal, the idea of which was remotely derived from that in use at the National Armory during my service there. This carried the labor question as far as it was considered at Frankford Arsenal, and completed by far the easier portion of the task. For the reasons stated in the text, the question of material gave much more trouble. One form of card after another was tried, each one more simple and comprehensive than the last, until the form of Material Card now used at the arsenal was devised. The plan was unfolded to the foremen by a lecture on the 1 8th of June, 1881. Seven working days afterwards I was detailed to other duty and have never since had anything to do with the working of the system at the Arsenal, Yet, as official reports lately made declare, it continues to give satisfaction and is followed substantially as it left my hands. I have much for which to thank Colonel Lyford and Captain Michaelis, the former for the support given as Commanding Officer HISTORICAL. 19 to the operation of a scheme, the development of which he did so much to encourage ; and the latter, my successor in charge, both for his interest in its continuance and for improvements from which I have borrowed the suggestions noted in the text. Still, I think it will be acknowledged that it must have had considerable intrinsic vitality to have endured so well my early removal from its charge. I am fain to believe that it was because it met a real want, not only that it furnished the Commanding Officer with superior information without abridging in any way his prerogatives, or that it relieved the foremen of all their cleri- cal labors ; but that besides these and above all other advantages it gave the foremen an assurance that good work done cheaply would be known as such and that a method was provided by the certain and automatic action of which their work would be surely gauged. Foremen, as a class, are necessarily among the most intelligent of men and are as quick as any to appreciate the advantages of a good tool. Direct methods suit them best; they like to work as a dog digs a hole, disposing immediately of present necessities and throwing what they have accomplished behind them, out of sight and mind. They do better and more trustworthy work when not required to record their own performances, and are all the better able to appreciate the efforts of others who can classify and arrange their results for future reference. Then, besides, clerks and storekeepers were relieved from the keeping of many books, books which for evident reasons were very imperfectly kept by foremen and storekeepers, and which if correctly prepared by clerks were of necessity based upon the incorrect data given by the others. For example, how expect books to be accurately kept in winter time in storehouses in which fire is not allowed? The adoption of the last model of cards did away with the following books and papers kept by foremen : 1. Reports of fabrication. 2. Reports of material returned to store. 3. Stock books of all kinds. 30 INTRODUCTION. 4. Requisition books for materials to be purchased or to be drawn from store. 5. All time books. 6. All statements of costs. And the following by storekeepers : 7. " Stock " day-books. 8. " Material " day-books. 9. Stock ledgers. 10. Memorandum orders. 11. Teamsters' receipts. And the following by clerks : 12. Register of orders of supply, 13. Invoice book. (As an illustration of what this amounted to, I have in mind an establishment employing not many more than lOO men, where the books required to transact the morning's business number 18 and weigh about 60 lbs. This includes only those carried to and from the office more or less every day, and does not include those kept permanently at either end of the route.) , A few books on the ordinary plan of Day-book, Journal and Ledger were added, but these were afterwards abolished by Cap- tain Michaelis, who wisely extended the principles of the card system, so as to make the book form of record unnecessary. These were kept by the Cost Clerk, a new creation. I do not remember that any new books were added to those kept by the other clerks ; but, on the contrary, by the use of the ledger form, devised by Mr. Fries, the Stock Clerk, he was enabled to deal single-handed with the enormous variety of material on hand at the Arsenal, embracing thousands of different names. This had previously required the attention, for pro- longed periods, of about two-thirds of the clerical force. The Cost Clerk knew nothing of the shops when appointed to them. He was employed at $2.00 per day, and had two boys, of about fourteen, to assist him in keeping the accounts and tak- ing care of the shop store-room, also new. This force was cer^ tainly insignificant, compared with the results achieved, particu' HISTORICAL, 21 larly so, when it is remembered how many new items were dealt with, and how much more information was available than ever before. Owing to the kindness of Colonel J. McAllister, commanding Benicia Arsenal, I have been allowed to apply the system here. In beginning, where everything was new, I was forced to simplify and reduce the work as much as possible, for I had most of it to do myself; in consequence, when I got a helper, I was able to teach him his duties in about a week's time. The comparatively crude means adopted, forming the basis of the improvements hereafter described, have worked as great a change as at Frankford. The foreman has no books to keep, and all the clerical work, much more than formerly, is done by a soldier who is employed for the greater part of his time as a copyist in the Ordnance Storekeeper's office. Thus it will be seen that the results claimed have not been achieved at a sacrifice, but that each advance in expansion and efficiency has been accompanied by a gain in simplicity and directness. While doing this work, I had been educating myself to a fuller comprehension of the possibilities of the system, so that, start- ing to explain the Frankford system as I had left it, I found my subject unsatisfactory, and discovered creeping in exceptions and inconsistencies which I knew would be confusing to those who might have to undertake the work afresh. I soon determined that such special rules were but a sign of incom- plete investigation and that the necessity for them must be removed. In consequence, both Time and Material cards were revised. The former was adapted to piece work as well as to time work by the day or by any of its subdivisions, and also to rendering an account of services by whomsoever performed; and the new Material card was placed in such accord with the Ordnance Property Regulations that it sometimes seems their latent spirit. The most radical change lay in limiting the cards to a single entry each ; this simple matter led to most important consequences. 22 INTRODUCTION. Every transaction with material that could be imagined has been traced to its conclusion by certain uniform rules, every anomaly being considered due to some intrinsic defect in the rules, which being eliminated, they were re-applied until further exceptions seemed impossible. These rules were : 1. To reduce all writing to a minimum by the use for all pur- poses of the same general kind of one comprehensive tabular form, completed by a simple symbolic notation and certified by characteristic punch marks. 2. To make each card a representative unit, capable of com- bination with others, according to any one or more of their common features ; thereby attaining by the mechanical operation of sorting, the results otherwise achieved only by the tardy and laborious processes of book-keeping. 3. To avoid transcij^ption ^y providing that the same card" shall, be dealt with by as many consecutive agents^as require it, thereby saving time and preventing errors in copying. 4. For the preservation of the cards and their record to trust rather to their equivalency with the units they represent, and with which they are convertible, than to mere rules of conduct con- cerning their employment ; and so, by depending upon the cards for all the temporary purposes for which books are now employed, to make books unnecessary except for final records. 5. To disregard the number of cards consumed by using them singly as an immediate record of all transactions deemed worthy of note, in view of the ultimate saving in labor and the absolute avoidance of confusion due to their unrestricted employment for such purposes. 6. To render entirely unnecessary the removal to the work- shops or storehouses jof any records or correspondence pertaining to the external relations of the arsenal. 7. To make the cards so full of meaning that no one under- standing the principles on which they were based could ever go amiss in using them ; that no special rules should be required for special cases, but that the part of each user should be fixed by CRITICISM OF PRESENT METHODS. 23 evident principles of general application : in a word, to make the cards suffice for all purposes to all who had to use them. The departures from the letter of the Regulations arc so slight that in view of the concluding portion of par. 48, Property Regu- lations, 1877, p. 14, it seems not unreasonable to hope tljat they may be condoned. The principles on which the system is founded are so broad that though it may fully comply with every precaution required of trustees of public property, it seems none the less applicable to the smallest shop in the land. But it would not be necessary, nor even advisable, to follow their application in every case to the extent required by the uses of the Ordnance Department. How- ever far this may be done, it seems pjain to me that the results which those who have charge of workshops seem universally to desire can be attained in no other way so economically as by this Mechanical Book-keeping. * It 'seem's as proper for a refprmer to show that a change is needed as to explain the changes he proposes to make : so whole- some is conservatism, that a new'thing should not only be shown to be good, but that which it proposes to replace should be proved to be relatively bad. I have been forced, therefore, not only to criticize much in our present methods that seemed bad ; but I have also, for want of other sources of general information, been obliged to explain that which I criticized. I need hardly say that my only object has been to make evident the evils from which not only we of the Ordnance Department have been suffer- ing, but which, in some form, few of the private workshops of my acquaintance have escaped. Having been compelled to do the greater part of this work thousands of miles away from, and years after leaving the scenes and circumstances most in mind, it is to be expected that many inaccuracies will be found in my statements of details. Still I believe that it is all true in spirit, if not of all of the places considered, at least of some of them. It is hard to select examples which shall be typical and not appear invidious or exaggerated; but I have done my best to make sure that all the examples shall TuNi V ::.rsitt! 24 INTRODUCTION. be at least possible and as true to the facts as my own memory and the concurrent testimony at my command would permit. The use of cards in workshops as well as in libraries, is no new thing ; others besides the men with whom I have worked have been driven to appreciate their advantages and have turned them to more or less account. But the administration of private work- shops is in general limited by responsibilities so immediate and self-contained, that I doubt whether there are any where as strict an accounting has been made as is required by our trusteeship of public property. Indeed, had it not been for the rigorous exactions of the Ordnance Regulations, I doubt whether I would have been led to formulate a scheme as comprehensive as I hope that this will be found. It is their spirit which has led me through this self-imposed task, and it is in extending its influence that I find my reward. I have to thank William Sellers & Co. of Philadelphia for suggesting the m.anner of distributing miscellaneous expenses and the use of the ticket punch for signatures ; also for much information and encouragement, the details of which have escaped me. Besides those whose names appear in the body of the report I wish particularly to thank Lieut. A. H. Russell, of the Ordnance Department, for his assistance, and Mr. H. T. Fries, Stock Clerk at Frankford Arsenal, to whose familiarity Avith existing require- ments and to whose zeal in meeting them I am under obliga- tions which it is difficult to express and impossible to repay. HENRY METCALFE. Benicia Arsenal, California, May, 1884. Postscript. — A change of station to Watervliet Arsenal has enabled me to revise the MS. prepared in California by the light of a wider experience. PART II. DESCRIPTION AND CRITICISM OF PRESENT METHODS. CHAPTER III. PRESENT ORGANIZATION OF AN ARSENAL. 1 ScJicdule sJiowing the relations of the principal officers and em^ ployees of an arsenal as at present organized. C I. Workman. I 2. " I 3- etc. Chief of Ord- nance com- mands all Arse- nals. Commanding Officer o f Arsenal Officer in charze. I. Master Ar- morer 1. Foreman. 2. " 3. etc. 2. Cost Clerk. Ordnance Storekeeper. I. Storekeep- f Warehouses. ers \ Magazines, etc. 2. Stock Clerk. We have first the Commanding Officer, who represents the proprietor and stands for the arsenal in its relations with the out- side world. His only subordinate distinctively recognized by the regula- tions as charged with separate responsibilities, is the Ordnance Storekeeper. He is supposed to have charge of all material not in use ; to receive all material, whether received from external or internal sources, and to issue it only on the written order of the Commanding Officer. He is also generally the paymaster, dis- bursing on similar written orders, but the two functions are not necessarily combined in the same individual. So important are deemed his duties as custodian, that the storekeeper is required to give bonds, except when tempo- rarily chosen from the active list of ordnance officers by the Chief of Ordnance. The table illustrates the anomaly of his position, for while subordinate to the Commanding Officer, he is not appointed by him and is only discharged from his responsibilities by the ap- proval of their common superior, the Chief of Ordnance. As 28 PRESENT SYSTEM. an officer he is an inferior; as an agent he is an equal — a rela- tion which is as hard to design graphically as it is difficult to describe. The Ordnance Storekeeper appears to be intended as a sort of check on the Commanding Officer, just as in primitive societies two or more officers may hold different keys to the same money chest ; each expenditure requires the united action of both agents ; fraud is impossible without collusion. This does well enough when the agents are of equal powers ; but the precaution is apt to lead to confusion when one of the parties is, so to speak, both a rival and a superior to the other. The principle of co-ordinate control may, however, be con- veniently applied when money only is concerned, even under the peculiar relations above stated. Such transactions may be delib- erate, for the certainty of payment is, to the creditor, almost equivalent to the actual transfer of the cash. No harm is done, no clashing of interests follows, say, a day's interval between the approval of a voucher by the Commanding Officer, and its pay- ment by the Ordnance Storekeeper. Transactions with money, too, require deliberation, for mistaken payments are with difficulty corrected. But it is different with material. Here, on the one hand, the actual delivery of the material in the shortest possible time is often important; and on the other hand, as material is less port- able than cash, so may errors due to its too precipitate expendi- ture be more readily corrected, if a way of determining them readily could be found. Administratively speaking, the main objection to a dual re- sponsibility such as has been described, lies in the conflicting interests of the two agents in question. The interests of the Commanding Officer tend generally to his getting the material he needs in manufacturing as promptly as possible from the store- house to the workshops. Here delay works harm, and his own interests suffer if he permits it. The interests of the Ordnance Storekeeper are directly op- posed : he does not care how much the material may be required ARSENAL ORGANIZATION. 29 elsewhere, so long as he runs no risk from its leaving his charge without warrant. Now, if the Commanding Officer were a permanent fixture in the shops, no harm would result in practice, for whatever his agents needed from the storekeeper, he could procure. But he is not and should not be a fixture. The mere ordering of sup- plies from store is too small a matter to interfere with the higher duties of his office : he should be as little confined by such merely- clerical duties, and as free to give at all times to all portions of his command the active supervision which any of it may require, as if no such person as the storekeeper existed. What are the consequences of the existing dual administra- tion? Strictly speaking, the Commanding Officer should only draw exactly what material he requires for any particular pur- pose. If he needs a pound of bar iron to make a forging, a quart of oil to mix some paint, he must draw just that pound of iron, just that quart of oil, and no more, and must give his written order for it in each case. Of course, this condition is impossible, so that in practice supplies are drawn from store in bulk, either when purchased or soon after, and, as a means of accounting for their disappearance from the accounts, are imme- diately " expended " on the most probable objects : no other way seems possible. The portion not actually consumed is kept in the shops or about the post on no one's papers : it may be used, wasted or stolen ; no one can ever tell. Practically it is used for miscellaneous repairs about the post, until, at the end of the fiscal year, if a proper inventory is made, it is taken up on the papers as " found on post, in excess of quantity called for by the return." If no inventory is taken, it accumulates until the appearance on the return of issues of material of which none was previously reported on hand, requires either the adjustment of the papers to meet this special case or the taking of a new inventory. I once took up thus about 4,000 pounds of bar steel, worth from twenty- five to forty cents a pound, the result of years of " expenditure," and yet we were constantly buying more. If this be true for small stores like steel, oil, tools, etc., that 30 PRESENT SYSTEM. may be handled, how much more true is it of bulky stores like lumber and coal? No pretense can be made of drawing these from the storehouse as required : they are the big fish breaking through a net, which only serves to entangle the fishermen. Then, the question of properly charging material so expended in bulk is an embarrassing one, for if duly charged to those other jobs on which it is actually expended, it will be twice " expended," and the papers would show that more was used than was received. On the other hand, if it were charged but once when first ex- pended, it would appear that some fabrications were made without material, which would not only be inaccurate, but would be misleading to those who would in future have to depend upon such acts of record. The effect on foremen and others is also bad. They often say, " That material should not be charged, for it has already been paid out of another job," and are thus led to extravagance. The only alternative seems to be in the nature of a compro- mise, by the Commanding Officer ordering from store in bulk, such supplies as may be needed for such necessities as he may be able to anticipate. But this, like the requirement that foremen shall make requisition for all that they need in season to be acted on during certain office hours, is an inconvenient provision, and one tending to defeat the very purposes of organization. Not every want can be anticipated ; so that when out of office hours a want arises, how is it to be met ? We do not wish to make the Commanding Officer, or as has been sometimes done, one of his subalterns, a prisoner in the office, so as to have him ready to act upon such irregular demands ; we do not wish to incur the loss and delay caused by making the foreman wait until the next office hour; we do not wish by emptying the storehouse into the shop to do away with its important function. So an irregular measure is resorted to : the material is taken from store, subject to the future approval of the Commanding Officer. As a matter of course this is always given. He has might as well as reason on his side, and the Storekeeper has very properly to submit to necessities of which he may not judge. ARSENAL ORGANIZATION. 31 But the track of these irregular transactions is not ahvays kept, and as the Storekeeper feels that his rights have been in- vaded, and the integrity of his methods violated by the Com- manding Officer, he leaves to him justly enough the responsibility thus assumed, and relies upon such precedents for his justifica- tion should fault be found with the correctness of his accounts. A system based upon responsibilities so easily abrogated must abound in inconsistencies and in the end be only delusive. It will be seen that all this trouble comes from following out a natural supposition, that the members of the organization are like the branches of a tree which can communicate together only through the parent stem. This is well enough for fixed objects like trees, but for moving organizations, constantly running a race with time, it will not suffice. To preserve that harmony of action which is the essence of good administration, all communication to and from the outside world should be through the Commanding Officer. But behind him, in the internal economy of the establishment, he is supported by official subordinates over whom his control is so continuous and absolute, that he may, not only safely, but to his advantage, permit their free intercommunication ; defining clearly the scope of each one's duties and holding him responsible for the results of their performance. Since whatever the results may be, they are subject to his immediate correction in point of labor misap- plied, and as to material misused, it does not pass from his control. An illustration is found in any household ; if none of its serv- ants were permitted to assist each other without the express orders of its head, the head of the house would become an upper servant, and in case of his absence confusion would prevail. In practice it is invariably found necessary while requiring all orders and purchases concerning the outside world to go through the master of the house, to make such general rules as to permit and require the co-operation of the servants, each in his sphere of duty, in executing the orders of the common head. So, by wisely abstaining from the constant exercise of the full powers with which he is clothed, and by not identifying himself 32 PRESENT SYSTEM. with any one department, the Commanding Officer becomes the critic of them all ; but a critic with power to act, which is more than most critics have, and a responsibility to meet, which the harmonious action of his command enables him to face to the best of his individual ability. No commanding officer can do the work of all his subordinates, but he may so systematize their labors that, while he need not assume the work of any, he may still hold each accountable for his own share. If he confines himself to working where his work will tell the most, and gives others the same chance, he cannot fail to find their interest and energy increased and his own labor diminished while its efficiency is largely enhanced. To assist the Commanding Officer in the active management of the shops, he often details an officer to superintend them; he is known herein as the Officer in Charge. As has been before said, this officer is theoretically the inferior of one who is both superior and co-ordinate to the Ordnance Store- keeper ; practically, he and the storekeeper are, in many respects, co-ordinate inferiors to a common head, the Commanding Officer. Both functions, and indeed all three, may be united in the same person ; but their responsibilities are widely different. To illustrate, I would say that the Ordnance Storekeeper is the Commanding Officer's left hand, while the Officer in Charge is the Commanding Officer's right hand. The left hand holds the purse, while the right hand disposes of the treasure it contains; the left hand holds the scabbard, while the right hand draws the sword ; the one has a passive charge, the other an active duty. Granting this, which is no idle image, it follows that the cus- tody of all the material of the Post, not in use, should be with the Ordnance Storekeeper ; while the care of the material in use, and the means of using it, should be with the Officer in Charge; each acting personally or by deputy. The Officer in Charge has for his deputies : I. The Master Armorer, or as he is sometimes called, the Master Workman. He is a sort of permanent lieutenant to the ARSENAL ORGANIZATION. 33 Officer in Charge, co-ordinating the energies of the foremen under him, and in his superior's absence taking his place. His special practical experience is joined to the theoretical knowledge of the Officer in Charge, generally with the happiest results. He also serves to carry matters along without essential change until new officers in charge have become sufficiently familiar with the work. 2. After the Master Armorer come the various foremen and the workmen under them. 3. At Frankford Arsenal, and also at Benicia Arsenal since the partial application of this system, there is also the Cost Clerk, with such assistants as he may require to make out the factory records. The cost clerk belonging so intimately to the shops, may well have in his charge the store-room attached to them. The Ordnance Storekeeper has beneath him various assistant storekeepers in charge of the magazines and warehouses, and the Stock Clerk. The former receive, care for and issue all stores and supplies ; the latter keeps the records of the office as regards material passing through the Storekeeper's hands, whether re- ceived or issued. These records are kept in the form of the Property Return made through the Commanding Officer to the Chief of Ordnance. These are the principal agents with whom this paper has to deal ; there are some others whose duties are more or less allied to the subjects under dis/:ussion, as the chief clerk and the cash clerk ; but a knowledge of their functions is not essential here. 3 CHAPTER IV. ARSENAL BOOK-KEEPING. »- " S • - O ^ ^s= '=^> 5 >-. O •« rt •- -1 o o . ■■~ o •C C3 J;-^-• rt rt 3 "^ o fi,OP-c >,3 rt (U t« c — •<^ ■" Srt c ^ • o X r ^ ~ a c;5 Ji- i^.a c -c s o 1= r* T; o ~ r- vo Sv. •s-H' (U rt ^ cS 0.0 ^ !_ <^ <"^ S !" >- -^^ ^ 3 ^ (U OJ 5 rH , -O c ci . ."O O >-. H 3 ^ ° o-a ^ lU c3 i*< SC X-- o (U O m 4_, -T3 /3 ti c/) £. ci ^2 o O jSu i-I pi ro"*- •« T t; " OJ 1-. 3 p T) S M C 1« = v~ ;=■;: o < t?r^ cr o - 0, Tl ^ c c! w c ™ cS>^>, So&l^ X-^ 3 J: I- o w) <; O o ^ <-un o ^ M «■« *-* >-" C5 V >..B ■^ rt rt ti ■^ 5 ^ y ^ „•> , c "-< o w « 3 c "< ■^ ^•- s:o ^"V: ^^' "i; % ^ s k ■^ > =q =§ !8 "b -1 •a 1^ < ^> ^ B s •ii ts ■< :g ^ .* 5 •v. •vl •> •s^ -Ci "^ S^ ^:s5 1 > (^■^ w ^ ^ a II PRESENT SYSTEM. oo 00 I— t O Pi H 10 PQ O Q o •J < O •laijonoAjo 'oiyi c '-' o< IT c ^' 2 'g c o-^- « 1- 5 •p g o o p-:: t- e U S ^ t) vc ^ :3 y o ^^-^ ^ re o ^ ftz! •a " «"< „• 3 o j- >. . >, EXTERNAL RELATIONS. 43 incomplete, but it affords an excellent frame-work for the placing of such new names as practice constantly requires. Classification. To avoid as far as possible the consequences of error in nam- ing material and for convenience of reference these names are classified as follows : 1. The names are placed in Part I, or in Part II of the Return, according as they refer to stores completed, or to the raw materials, tools, etc., required in their production. 2. The names in each part are grouped together in similar "classes," and the names in each class are arranged alphabetically according to their distinctive or family names. Thus bradawls are called " awls, brad," etc. The effect of this is to bring all the awls, whether armorers', brad, pad, saddlers', seat, stocking or strap, together on the return; making the aggregate result as to the awl family correct, however this aggregate may be actually distributed among the varieties named. It will be seen that the awls also find their way into the tool class, so that if some should happen to be called, say, " scribers," the mistake could the more easily be found and corrected. 3. A further classification of names according to the condition of the material is often required: this is generally made by notes appended to the names, or by the use of colored ink. Accord- ing to this requirement material may be divided as follows: {New. Cleaned and repaired. Material. 1st class ; Worn but whole. ^Unserviceable <| 2d " Parts missing. ,3d " Irreparable. The classification is carried out as fully as above described only for arms advertised for sale ; for other material the Property Return only concerns itself with the difference between service- able and unserviceable material. 44 PRESENT SYSTEM. Classes of Parts I and II. Names forming Part I of the Property Return, comprising Ordnance and Ordnance Stores for issue, are divided into ten general classes, as follows : Ordnance and Ordnance Stores. 1. Cannon. 2. Carriages. 3. Artillery implements. 4 and 5. Artillery projectiles partly or fully prepared for service. 6. Small arms. 7. Leather vi^ork and accoutrements. 8. Ammunition. 9. Miscellaneous articles for army use. 10. Parts of the above. Part II of the Return embraces all stores which properly come under the head of materials, machines, tools, animals, etc. These are classified as follows, the classes being distinguished herein from those of Part I, by using letters instead of numbers in referring to them. Materials, etc. A. Cloth, rope, etc. B. Forage. C. Ironmongery, etc. D. Leather, etc. E. Lumber and building materials. F. Material for heating, lighting, polishing and cleaning. G. Material for office use. H. Material for laboratory use. I. Paints, oils, dyes, etc. K. Miscellaneous. X. Machines and parts of same. Y. Inspecting instruments. Z. Tools and utensils. EXTERNAL RELATIONS. 45 Abstracts. To distinguish the abstracts they are either lettered or num- bered, according as they refer to receipts or issues : see table following, and also in chap. X. The abstracts are attested as follows : A, i and 2 being based on invoices and receipts signed by other parties outside the Arsenal, are signed by the Ordnance Storekeeper. But all the other abstracts, dealing as they do, except abstract C, with the internal affairs of the Arsenal, are signed by the Commanding Officer. Abstracts of Receipt. Designation. Received from. Form. Signed BY A Army, Forts, etc Double.... Single Double.... Single Single O. S. K. B Fabrications C. 0. C Purchases C. O. D Transfers between classes, etc Current service, and from taking up articles found on post in ex- cess of return C. O. E C. O. Abstracts of Issue. Designation. Issued to, or for. Form. Signed by. I Army, forts, etc Double.... Double.... Double.... Single Double.... Single O. S. K. Militia 0. S. K. 3 4 5 6 Sales C. O. Dropped from return C. O. Expenditures as in fabrication, and issues to the current service return Transfers between classes, etc C. O. C. O. Agencies. In the double abstracts, A, C, i, 2, 3, the agencies are the offi- cers, forts, firms, states, etc., whose accompanying vouchers, arranged in chronological sequence, are referred to by their num- 46 PRESENT SYSTEM. bers in the margin of the abstract. In abstract 5, which has no vouchers, it is the custom to distribute the expenditures among the following agencies : 1. In experimental firing and salutes. 2. In making small arm ammunition. 3. In repairs and preservation of Post. 4. In fabrication, repair and preservation of stores. 5. In running steam engine, repairing tools and machinery. 6. In office duties and lighting of Post. 7. On account of public animals, and repairs of wagons, carts and harness. 8. In erection, repair and preservation of public buildings. 9. In repair and preservation of armament of forts. 10. In repair and preservation of field and siege carriages, and Ordnance stores. 11. In fixing cannon ammunition. 12. Issued for current service at the Post. These agencies occupy the first left-hand column of the abstract ; so that the names of the material expended on them being in- scribed on the top line, the quantities which will be found at the intersection of each line and column will show the quantity of each material expended for each particular purpose. The footings of the columns give the total quantity of each kind of material expended, irrespective of the agency to which it was applied. Vouchers. Vouchers should always bear the signature of some other per- son than that of the officer making the return. Thus, his evidences of receipt are the invoices which he receives from consignors of material, and his evidences of issue are the receipts of those to whom he consigns it. The vouchers belonging to abstracts A, C, i, 2, 3, 4, are evidently external to the economy of the arsenal, and explain themselves by the signature of the other party to the transfer of property recorded. So, in his dealings with the Commanding Officer, the Ordnance Storekeeper's vouchers are the former's EXTERNAL RELATIONS. 47 invoices and receipts ; these, to save the multiplication of papers, are generally given in bulk, in the form of certain quarterly- abstracts signed by the Commanding Officer. Vouchers belonging to the abstract of expenditures (5), and to all the single abstracts, belong to the internal economy of the arsenal, and are explained in full only by such records as the Commanding Officer may choose to keep. These are generally as follows : Abstract B is based on the monthly reports of fabri- cation and other work done ; and the other abstracts are compiled from the remarks on various requisition books, store books and vouchers, showing the purpose or nature of the transactions they record. Compilation of Abstracts. 1. The single abstracts are consolidated from the individual vouchers by any convenient arrangement that the clerk may devise ; generally a rough list of names arranged by interpola- tion in approximately alphabetical order is made from the vouchers, and the corresponding quantities entered opposite the names from the vouchers in turn. The names and the total quantities, when fairly copied, form the abstract required. 2. The double abstracts are generally made up from the vouchers whose serial numbers appear in the column next to that containing the agencies. The preparation of a double abstract is a comparatively easy matter if the vouchers on which it is based have their items arranged in the regular sequence of names. It is first required to compile from the different vouchers a classified list of all the names of material which they contain. This is the most difficult and important part of the task, for on its accuracy and completeness all the rest depends. After transcrib- ing this list on the head line of the abstract which is reserved for names, the insertion of the quantities under each name by trans- fer from the vouchers follows. But if the names on the vouchers have not been classified, great trouble results, for in transcribing the names from the vouchers 48 PRESENT SYSTEM. to the abstract the clerk has to skip from one part of it to the other and between classes in the same part, with much loss of time and great liability to error. Also in making the classified list of names, confusion is apt to follow the omission or misplacing of any of them ; for the whole arrangement depending on the regular sequence of the names, an omission in the order is equivalent to an admission that the name omitted does not appear elsewhere. The case resembles that of a dictionary or city directory. If we had a form of abstract comprising the name of every material dealt with as is the case with many of the abstracts of the Quartermaster's and Commissary Departments, this trouble would be avoided ; but the great variety of material handled by the Ordnance Department renders such an arrangement impossible. Preparation of Return. The quarterly abstracts A, B, C, i, 2, 3, etc., having been pre- pared as specified, are consolidated into the annual abstracts A, B, C, etc., p. II. These annual abstracts are further consolidated into annual statements of receipts and issues, respectively : the former bears the designation of the annual abstracts of receipt (lettered abstracts) in the column of agencies ; and the latter that of the annual abstracts of issue (numbered abstracts). These two statements thus give the total quantity of each item named which was received or issued during the year. The return is now made up by adding to the quantities reported on hand by the last return, the quantities shown by the annual statement of receipts as having been since received ; thus giving the total quantity to be accounted for. From this is deducted the quantities shown by the annual statement of issues as having been issued since the last return; thus leaving a total remaining on hand to be accounted for. Since the return distinguishes between serviceable and un- serviceable material of the same name, both its scope and the labor required in preparing it may be very greatly increased. EXTERNAL RELATIONS. 49 Criticisms. Abstract of Purchases, C. Abstract C, which is made up from the cash vouchers, is signed by the Commanding Officer as a sort of consohdated invoice of all the material which he has bought during the past quarter, whether the Ordnance Storekeeper has actually handled it or not. From this arises a sort of constructive receipt on the latter's part, imposing a responsibility often assumed after the material for which he receipts has been consumed. His willingness to accept the responsibility is accounted for by the fact that it is generally immediately discharged by the simultaneous expendi- ture of the material in question ; his function has then been merely a clerical one, in recording the acts of the Commanding Officer. If some equally convenient way were found, I doubt whether such irregular transactions would be required. The following objections present themselves to thus mixing the accountabilities for cash and property: I. By taking the evidence of purchase as the sole evidence of receipt, we deprive ourselves of several aids to correct accounta- bility; for a receipted cash voucher, say, for material purchased, is in reality only evidence as to the satisfaction of so much of the creditor's claim against the government; it is only secon- dary evidence as to the items of material actually transferred to the debit account of the purchaser. The primary evidence as to what items were really bought is found in the fly, or firm bill, which usually accompanies the goods purchased, and which acts, therefore, both as an invoice as to items and as a demand for their equivalent in money. But in practice this primary evidence is lost to sight as soon as it has served the merely local purpose of furnishing the information required for the preparation of the cash voucher. After the cash voucher is so prepared, it is sent to the creditor with a cheque. But his responsibility for the correctness of the items on the voucher having been impaired by their handling by the purchaser, he is naturally only concerned with getting the value originally demanded, having received which, he signs the 4 50 FRESENT SYSTEM. receipt, and thus completes the evidence upon which all subse- quent accounts are founded. Few creditors would feel bound to correct any errors as to the items of such an account, provided they themselves received their due; so that, practically, the whole matter is left to the discretion of the purchasing officer. If an unscrupulous person, he may buy a coat and call it candles, and no one need be the wiser, particularly since the candles are, for the reasons stated, " expended " as soon as they are received, and, what is more, are expended without increasing the expense of anything in particular. It is easily seen that this practice is opposed to the essence of accountability, which receives no statement unsupported by such independent testimony as the requirements of practice permit. 2. The defenseless position of the Ordnance Storekeeper is also worthy of note ; for if, from any reason, say the relief or death of the Commanding Officer, or from some of the disagreements to which all organizations are subject, the Commanding Officer should fail to sign the quarterly Abstract of expenditures, the Ordnance Storekeeper would be left badly in the lurch ; for while the cash papers imposing the responsibility are made out monthly, the abstracts discharging it are quarterly papers. A similar case often happens in practice. Since purchases are " taken up" as a consequence of their purchase, but are only dropped or " ex- pended " from the Return after having been drawn from store by the written order of the Commanding Officer, it happens that bulky articles like coal and building materials, which never actually pass under the Storekeeper's control, are often consumed on their arrival without any note being made on the store book that would lead to their expenditure on paper. Consequently, the end of the year finds the Storekeeper with a large amount ot material charged against him, but which has disappeared from view. Whatever statements may then be made as to the objects on which it was expended must depend upon memory alone, and be largely conjectural. 3. Another trouble results from this mixing of property and EXTERNAL RELATIONS. 51 cash papers. It is axiomatic that material should not be paid for until received ; but the converse of the proposition docs not hold, for all material must be received before it is paid for. How long it is received in fact, before it is " received " on the cash vouchers, depends upon a great many contingencies. At this arsenal, owing to the necessity of sending certificates of inspection to Wash- ington for approval, at least two weeks must elapse. On con- tracts on which no payment is made until completion, many months may pass. Delays due to the time consumed in transmitting funds and in making out the necessary papers also intervene, so as to separate still further the actual from the constructive receipt. This often requires a separate abstract to be made of materials received, but not paid for. This involves not only a radical departure from the established rule already described, but of necessity the searching of an entirely different set of records, for the cash vouchers not fur- nishing the information required, it must be sought in the books showing the receipts into store. Now, since these have all to be gone over for this extraordinary purpose, the question arises, whether it would not be better to keep the accounts in the first instance, so that the quantities " received " should be based upon receipts solely, and not partly on purchases and partly on receipts. 4. Since stores may not be taken up until paid for, but are often needed for use or issue as soon as they are received, it may easily happen that material procured at the end of one year may be issued, say to another post, on the return of that year, but not be acknowledged as a purchase for a year after. When this happens with a new material, or when more of a given material has been issued than was reported on hand, the result is anomalous, if not confusing. But this is not all ; it leads to delaying the issues to prevent such a result, or to keeping back in an irregular way the papers explaining them 5. As another illustration of the impolicy of making a receipt necessarily depend upon a purchase, let us take the case of troops 52 PRESENT SYSTEM. supplied from a given arsenal, but so situated as to make the transportation of bulky material a troublesome and expensive matter. Let us take Fort Gaston in the forests covering the northern part of California as in want of scantling for making targets, or the Light Battery stationed at the Presidio as in want of coal, as examples, both being supplied from this, Benicia, Arsenal. In these cases the regulations present the following dilemma: A. To buy the material in San Francisco, pay for its transpor- tation to the Arsenal, and then immediately reship it to its desti- nation, possibly within sight of the spot from which it originally came ; or B. To let the requiring officer select what material he wants, to pay the bill approved by him, and then by fictitious entries on the Return assume and discharge a responsibility which has never existed in fact. It is difficult to say which of these alterna- tives is to be preferred. But if, on the other hand, purchases and receipts were dealt with separately, one being a cash paper and the other a property paper, like abstracts A and D in the Quartermaster's Department, such a transaction would be perfectly plain and straightforward. The purchase at the Arsenal would be explained, if necessary, by reference to the obligation assumed by the requiring officer on his own property return. Then the regulations would cease to be obstructive to natural methods, but would properly fulfill their true functions, by directing all proper actions to sure and speedy ends. These objections are in part modified by the present method of making payments on " certificates of inspection," explained chap. XV ; but the difference is only of degree. The payment is not made now until approved by the Chief of Ordnance, nor does he approve it until the receipt of the material has been acknowledged by the signature of the Ordnance Storekeeper. But in practice the latter is often obliged to sign for things of which he has never had personal knowledge or control. His attention is not necessarily called to them until long after they EXTERNAL RELATIONS. S3 have been consumed, until, in fact, it becomes necessary or con- venient to make out the accounts. The Storekeeper will be wise, then, not to sign tintil the pre- ceding signatures have been completed, for by par. 6^, Ordnance Regulations, the Inspector is the agent of the Commanding Offi- cer, if he be not, as he sometimes is, the Commanding Officer himself. In any case, the acknowledgment of receipt of material by an employee or subordinate is not conclusive when such independ- ent testimony as the invoice given by the fly bill of the dealer can be obtained. Abstract of Sales, 3. Turning to the parallel abstract, that of sales, we find occasion for the same uncertainty ; although, as the government does not give the credit which it requires of private individuals, the mis- chief is less felt. Abstracts relating to the Ciirrent Service Return, abstracts 5 and E. Turning to these abstracts on page 45, it will be observed as a significant fact, that so little is property once put into current service expected to be returned to store, that issues of it for that purpose are grouped with such expenditures as those of powder for firing salutes, of forage, and of material consumed in manu- factures of different kinds. Receipts from current service by the Storekeeper are also classed with unexpected "finds" of property about the post. With a proper system it would be quite as easy to return property to store for safe-keeping as to draw it from store for use ; and whether in store or without, its accountability would be maintained. Anmial Property Return. To diminish the size of the abstracts and for other reasons, it is not unusual to discontinue purchases and issues for a week or so toward the end of the year. Notwithstanding this aid to the accountant, by which he can only profit at the expense of other 54 PRESENT SYSTEM. equally important agencies, the papers arc so voluminous that sixty days after the expiration of the year are allowed for their completion. Assuming their correctness and their completion in season, what is the net result of the labor they require? I would reply, a schedule which is true but once a year, and which then only refers to what existed two months before. As a periodical reckoning it may have value ; as an actual exhibit it is of no account. When the ever-recurring question comes — " How much of this have we on hand? " who ever thinks of consulting the last return, and of summing up the various transactions which have since affected its showing? In practice, it is easier and quite as accu- rate to go to the storehouse and make a count, or else to rely on the memory of the assistant storekeeper for the information required. Inventory. It is, I presume, on account of this well-grounded want of con- fidence in the property return, that the inventory is taken. Except at small establishments, unless the inventory were com- piled from the very return it is intended to check, even the two months allowed would hardly suffice, without causing grave interruption to the more serious business of the post. It thus serves, practically, as a second return, no better than the last; and, except that it has no vouchers, no worse. (Note. — It took l8 men six months to make an accurate inventory of the public property at Benicia Arsenal, when the command was transferred from Captain Mc- Allister to Colonel Wainwright, in 1864.) Current Service Return. (See par. 3, 64 and 87, Ordnance Regulations, and Ordnance Property Regulations, chap. I.) This return, although probably intended to be made on lines parallel to those of the Property Return and to cover materials as well as Ordnance stores and machines, in practice has become merely an accounting of tools, machines and generally of " plant " in current service. EXTERNAL RELATIONS. ^ Q < o o Q < O Q W > W u y P^ c« Pi O u, CO u < Q o Q <; w o 12; Q ci O fa O 12; D W Pi 00 00 'A w w W U w Q o g Q W Pi ■< w >^ w O Pi D Q < W Pi < PRESENT SYSTEM. fa ,x o O •-1 o w < 12; < o CO W W < < Q J?; '^ o ir. W Pi o CO hJ <: fa o >< o ;5 u > c .9 ■•5 u go i-sl c U X o W J2 Q Value of the unserviceable stores per piece, pound, &c. U "o Value of the serviceable stores per piece, pound, &c 6 Q •a c rt a o o H y 1- i" Is™ o Jo < EXTERNAL RELATIONS. 55 It differs from the other return in that the Commanding Officer who signs it, signs also all the vouchers to it. These include the abstracts representing transfers to him from the Storekeeper; and also an abstract of such articles for which he is responsible as are lost, returned to store, worn out or destroyed. He thus becomes the arbiter of his -own accountability, and his return might, as far as the responsibility it imposes is concerned, be replaced by a simple unauthenticated statement of his lia- bilities. The difference between his position and that of the Store- keeper need not be dwelt on, yet there is no reason to suppose that one should be held to a stricter reckoning than the other. I would also call attention to par, 64, Ordnance Regulations, page II, which directs the Commanding Officer to return to the Ordnance Storekeeper at the end of each month " the stores not required in the current service." That is, that although they have been expended, /. c, consumed on paper along with the powder used in firing salutes, yet being actually still on hand, unconsumed, they must be hauled back to the storehouse on the monthly settling day, to be taken up on the papers with other property found about the post; to be " re-expended " whenever the current service may require them. General Remarks. As a symmetrical means of supplying information to the supe- rior military authorities, it would be difficult to devise anything more simple and beautiful in its general plan, than the present system. It may be compared to a pyramid, the apex of which is the Return, resting on the Annual Statements of receipts and issues ; these being supported by the annual abstracts of receipts and issues ; these by the separate quarterly abstracts ; and these finally by the individual vouchers ''en masse." All that is generally seen of the pyramid is above ground, where the force of superior criticism has gradually moulded it into a nat- ural -,ymmetry. My objection is that the process has not been carried far enough down; that many of the data which are 56 PRESENT SYSTEM. assumed to be correctly prepared are insecurely founded, and that hence the whole structure is radically weak. My hope is to explain acceptably a system by which all these data may be based on one uniform foundation, and that by the variety of interests with which they are involved they may be bound together into one consistent whole, worthy of the shapely structure they support, and by the extension of whose lines their own limits were determined. CHAPTER VI. PRESENT SYSTEM. b. internal relations. (administration.) Giving Orders, Orders are given in writing for important work, and verbally for minor matters. If given in writing, the orders are sometimes entered in a "fabrication book" showing date, authority, purpose, Command- ing Officer's signature, and finally a column for the date when their completion is reported. Sometimes the orders are in letters or notes to the Master Workman or foremen ; and often, particularly in large orders which have been long discussed and for the beginning of which no certain time is set, the written order is omitted altogether. However the orders may be given, they are generally entered by the foreman in a memorandum book in the order in which received. His intention is to keep this book with him as a re- minder of what work is incomplete, finished jobs being crossed off as they are done. These being reported to the office, the date of completion is entered on the fabrication book, and the circle is complete. This seems at first sight a very natural and sufficiently perfect way of keeping track of orders ; but it is open to the following grave objections : 1. The entry is only a memorandum; nothing depends on it; nothing prevents work from beginning before the entry is made, or from continuing after it is crossed off as complete. 2. Beginning and ending with himself, as the foreman's entry 58 PRESENT SYSTEM. does, there is nothing to mark the deHvery of the order, nor to quahfy its asserted completion. 3. Being for his personal information only, the tendency is so to abbreviate the entries as to make them unintelligible to any one else. In case of his absence, sudden sickness or death, the workings of the whole shop may thus be greatly disturbed or suspended. 4. The book makes no provision for distinguishing jobs in progress from those on which no work has been done ; nor does it exhibit to the foreman or to his superiors the state of the work in his shop at any given time. All this has to be carried in his head. 5. There being nothing to record his failure to make an entry or to cross off a completed job, the omission can only be detected when in the first case the work ordered is needed elsewhere, and in the second case when it is done twice over. 6. So, should an entry be overlooked, or while only executed in part, crossed off as if completely done ; or should an order be amended or suspended while in progress ; or should he wish to record its product, either in gross at once, or by successive deliveries ; in these, as in a host of other cases, his memory must still be his main guide. In spite of his book he would still have to remember what to look for, where to find it, and what it meant when found. There is a certain economy of attention by which the more active is a man's work, the less is he capable of contemplation ; and foremen's heads may be put to better purposes than having to bear this constant burden of solicitude about their clerical work. 7. Passing from the foreman to his book, we find in an arsenal of any size that the great number of orders always in progress makes the task of keeping track of them within the book almost as great as if no book were had. For example, suppose the foreman starts with a fresh book; the trivial orders are soon crossed off, and by degrees the important ones are left — mere oases scattered in a waste of entries more or less effete, which has to be slowly traversed every time new work is to be given INTERNAL RELATIONS. 59 out or completed work crossed off. An effort is made from time to time to consolidate the incomplete entries and start anew in a fresh place; but the same results are sure to follow: the most space is finally occupied by what matters least, and the most important part is hidden by the most irrelevant. 8. When there is more than one department, a special order book is sometimes kept for each foreman, into which are copied the orders which specially concern him ; but as it can hardly ever be foretold into which department an order may not go, such a plan can only serve an uncertain purpose and lead to indefinite results. At the best, it removes the difficulty only a step beyond that already discussed. 9. There is another practical objection to the use of an order book which is of far greater importance than may at first appear, that is, the impossibility of its being in two places at once. It is needed at the office for the entry of orders, and it is needed at the shop for reference to these entries, often at the same mo- ment. It will be found that with the delays in its transmission, added to the time it is actually in use at the " other" place, the occasions of its being on hand when wanted at either place seem very rare. If the book is retained at the office, it requires fre- quent absences of the foreman from his proper work, and it in- volves the doing of his clerical work at least twice : once in a memorandum of some form, and once in the office book. It would be better if some means were found by which what- ever record was needed should be on hand whenever and wher- ever wanted ; that whatever work of record was required should for a single cause be done but once ; and that its effect should be positive, determinate and distinct. Keeping Account of Labor Charges. The timekeeper, generally the foreman, goes about the shop towards the close of the day and asks each workman how he has spent it; according to the workman's recollection he enters the time reported in a book, as hereafter described. Note. — An exception to this practice existed in my time at the National Armory^ where, in some departments, each workman entered on a little slip of paper in his own 6o PRESENT SYSTEM. language, the manner in which his time had been employed. This and the time were copied into the time book; but nothing more was done with the tickets. This practice was the germ of the system herein developed. There are two general forms of time book ; one, form A, in the nature of a pay-roll, in which the time made by each man during each day is entered in gross ; and forms B and C, in which an attempt is made to show how the time so reported has been employed. Form A. Time book for month of April, iSy^.. Names. J. Smith.. A. Jones.. T. Brown Days of the Month. to 31 Total days. •7I 32 5 6 Wages per day. p2 GO 5 00 75 Am'nt. $7 00 25 00 4 50 Form B occupies a page for each day, and a line for each man. To save copying the names anew each day, it is customary to paste a fly slip on the back of the first page, which, being unfolded, serves for all successive pages and also gives more room for the daily record of employment. Form B. Work Report for April 2d, 1874.. Names. John Smith A. Jones ... T. Brown... Occupation. \ hour cleaning engine, \ hour sawing wood, i\ hours filing brass for lathe bear! n gs Absent \ day on shop fixtures, ^general jobbing. \ helping smith Total days. INTERNAL RELATIONS. 6i Form C. Time book and Report of Work in the Machine Shop, for April, iSj/f, John Smith, at %2.oo per day of Z hours. Days of Month. Total hours. Total days. Am'nt Employment. I 2 3 1 4 ! 5 6 to 31 Repairing mowing machine I I 6 2 4 2 3 3 2 6 I I 3 8 6 12 3 I 3 3 5 $0 75 2 00 I 50 3 00 75 Cleaning engine.... Sawing wood New lathe Shop tools Total hours 8 a 8 a 6 a 10 32 4 $8 00 ** days I ... I ... 3 ... 4 4 Form C, which is a combination in form as well as in name, was in use at the National Armory during my service there. Its great adv^antage over form B is the greater space it affords for inserting the names of employments upon which the workman has been engaged. It also permits the use of a smaller time unit, and consequently of a more exact definition of its record ; for in form B the small space allotted for a description of the work, and the need of re-writing it every day tends naturally to the consolidation of entries ; whereas in form C an entry once made stands good for the whole month, provided that the workman always calls the same work by the same name. Leaving out of consideration form A, we find both B and C open to the following objections : I. The workman has to remember so suddenly all the jobs he has worked on during the day, that he is very apt to make mis- takes by lumping different jobs under one head ; or by calling the same work by different names, or different work by the same name on different days. 62 PRESENT SYSTEM. 2. He is apt to use general terms loosely, charging his time, say, to " Miss. Repairs," " Shop Fixtures," " Jobbing," etc., instead of giving it definite names by which its exact nature may be hereafter distinguished. 3. In case the workman is absent, during all or part of the day, there is nothing but the memory of the foreman to rely upon as to the fact. For example, the workman may be marked " absent " when present, or may be credited with some time when absent; in neither case will the error be discovered until the pay-roll is signed, nor even then unless the workman has kept his own time, and unless in the latter instance he has been honest enough to forego the advantage given by the foreman's mistake. 4. Besides such errors in stating the gross amount of time, the following mistakes are not infrequent in the distribution of the time : In form B, the foreman, being cramped for room if he has many entries to make on one line, is led to abbreviate them or to condense them, so as to save himself trouble. 5. In form C, also, he is not unapt, in order to save himself the trouble of writing new headings, by no means an easy thing while walking about the shop taking time, to charge the man's time to an old heading, or to merge it with some other job worked at on the same day. 6. With the best intentions possible, he will also make mis- takes by inadvertently placing the figures on the wrong line, and even sometimes in the wrong column; and generally, he is subject to all the errors attending verbal transmission of import- ant information, aggravated by the interruptions which it is a foreman's regular business to meet. At the end of the month these time books go to the main office, where the clerks use them in making out the pay-roll, and afterward in allotting the various charges among the appropria- tions to which they belong. But the latter part of this work is, from the nature of the case, very imperfectly performed. In the first place the entries are confusing and in themselves indefi- nite ; and again, clerks, from the nature of their occupations, are incompetent to judge fully of the meaning of these entries. INTERNAL RELATIONS. 63 made as they are by mechanics, and abounding in technical terms. So the deciphering of these entries falls, as does the statement of work done and the cost of the fabricated product, upon the foreman, again burdening him with work which he is not fitted for, and interfering with the free exercise of his proper functions. Here his frequent inexpertness with figures comes in to make the result uncertain ; or he may be so interested in keeping the cost of a certain work within a given estimate, that his report will be misleading. Meanwhile there is a hurrying between the shops and the office, with inquiries, statements and explanations so thick, that for a few days after the first of the month life is a burden to all concerned. So it happens that when any special estimate or report is demanded, unless perfect confidence be had in the intuitive knowledge of expenditures, both past and contemplated, which foremen, by virtue of their office, seem often expected to pos- sess, the whole ground has to be gone over anew; and from the beginning every time have these piles of manuscript to be deciphered in the light of memory alone. In spite of appeals to the memory of the workmen, who, to meet them, often keep little books of their own, what wonder is it that such work is most wearing in the performance, and most unsatisfactory in the result? Then suppose that fragmentary information should be required : for example, the gross cost of an order having been reported, including the drawings, patterns, tools, modifications of machinery and the time always wasted in the experimental working of new devices, one may be, and often is, required to ascertain the cost of duplicating the product of the first order, the plant required being on hand. It may be also required, knowing the cost of work done by a high grade of labor necessarily employed in experimental efforts of a tentative nature, to estimate what it would cost to repeat the work on a larger scale by the aid of cheaper labor. In the ordinary case the future need for such' information is not pro- vided for ; the workman does well if he even charges his time in 64 PRESENT SYSTEM. bulk to the proper order. So nothing but sheer memory remains to supply this information ; unless, in anticipation of such an inquiry, a special effort has been made at the start, and some special record has been kept for this purpose alone. I have known this work to be repeated for the sole purpose of finding out certain data relating to its first performance. The need for these special efforts is a reproach to any manage- ment. They sap the energies of all concerned ; and instead of allowing those whose equanimity is of the greatest importance to the successful supervision of their work to confine their attention to the general view, it compels them to strain their minds and burden their memories with details of but passing importance. Such records should be made almost automatically, and so readily as to be almost simultaneous with the events recorded. Once made in their simplest form, they should never be repeated in the same form ; but every time that they are handled should be more and more consolidated and concentrated toward the attainment of the given end. I have spoken of the temptation to "charge off" labor, so as to diminish the cost of certain work. This is a common subject of criticism by private parties in competition with government workshops. They say, " You make cartridges, or guns, or ships at such a reported cost; but w^here is your balance sheet to prove the truth of your figures? Where are the many items, small in themselves, but in the aggregate often amounting to the total cost of the labor employed, which we cannot ' charge off,' but have to pay for, if not out of one pocket or ' appropriation,' then out of another?" Such criticisms may be met by special balance sheets showing all expenses and the products resulting from them, as was so admirably done at the National Armory in 1879; but more prompt replies are constantly required, both in gross and in detail — replies which ordinary methods of book- keeping do not appear able to afford without considerable trouble, cost and loss of time. The principal faults found with the present methods of time- keeping are generally as follows : INTERNAL RELATIONS. 65 1. The uncertainty and indcfiniteness of the labor charges. 2. The hmitod use made of these charges, owing to the diffi- culty of collating them, of referring to them, and of interpreting them. 3. The improper amount of clerical labor required of foremen in compiling these charges, both as to the effect on the useful- ness of the foremen, and as to the uncertainty of such work when done by unfamiliar hands. Procuring and Accounting for Material. There are many methods employed, alike in their general aspects, but with such differences in practice as local and personal peculiarities have developed. The following illustration may serve as a general example of the evils attending the use of books as ordinarily employed : 1. Let us take the simplest case first, and suppose the material to be in store, and the foreman to know it. He makes an entry on the " store book;" the Commanding Officer signs it; the book goes to the Ordnance Storekeeper or one of his assistants, who sends the material, and the book, when he can get it, to the fore- man. The latter receipts for the material on the margin of the original entry; the material is " expended" on the books of the storekeeper, and the transaction is at an end. 2. When there is nothing suitable in store, or the foreman thinks there is not, he makes his wants known on the " purchase book." As this book is kept in the office, he goes there, taking a memorandum of his wants; they are thus written twice (i, 2). They are then approved by the Commanding Officer (3) ; written on an order blank (4); copied on a duplicate stub (5) ; signed again by the Commanding Officer (6), andsent to the dealer (7). Meanwhile the margin of the purchase book is marked with the name of the dealer (8). The supplies come back with the bill, which is copied into the Inspector's book (9) and initialed by him after inspection (10). 5 66 PRESENT SYSTEM. After the material has been inspected, the following is the course required to get it out of store: The foreman, having ascertained by repeated inquiry that the stores have come, and still desiring them, writes them again on the store book (ii), and after being again approved by the Commanding Officer (12) the book goes to the storekeeper, who takes the material and the book, when he can get it, to the foreman, whose receipt (13) ends his share of the business. The initialed bill then goes to the Ordnance Storekeeper, who receipts for the stores on the duplicate stub (14). The assistant storekeeper also keeps a record, of a more or less perfect kind, of all receipts into (15) and issues from (16) his store- house. So much for the transaction as it regards the internal economy of the arsenal. The external requirements are met as follows: From the stubs receipted by the Ordnance Storekeeper and the bills received from the dealer, is made out a Certificate of Inspec- tion (17), signed by the assistant inspector (18), then by the Commanding Officer as principal inspector (19); then the material is receipted for again by the Ordnance Storekeeper (20) ; then approved by the Commanding Officer and forwarded to the Chief of Ordnance for payment to be authorized (21) ; then re- turned by the Chief of Ordnance for payment (22). Vouchers in duplicate (23, 24) are then made out, approved by the Commanding Officer (25, 26), and the creditor's receipt affixed to each (27, 28) after payment. The purchase is then entered in duplicate on the Monthly ab- stract of purchases, a cash paper (29, 30) ; and again in dupli- cate on the Quarterly abstract of purchases, a property paper (31, 32). This imposes a responsibility on the Ordnance Store- keeper, so he hastens to credit himself with the expenditure of the same items on the abstract of Expenditures, also in duplicate (33. 34). Here, at last, the identity of the purchase disappears, being merged in that of other purchases of the same material, which arc consolidateei, as before described, through both sets of INTERNAL RELATIONS. 67 Annual abstracts and Statements into the receipts, issues and balances shown by the Annual Return. The name has been written about fifteen times. I do not cavil at these methods, which only show the extent to which a faithful observance of the regulations has in one case at least been carried ; but I seek to improve the regulations them- selves, by facilitating the transactions which they require recorded ; by defining and augmenting the responsibilities which they are meant to impose ; and by greatly diminishing the labor which they now compel. For, leaving out of consideration the trusteeship of an arsenal administration, and considering it simply as a workshop, subject to the same conditions and necessities which prevail elsewhere, it will be evident that up to at least the first sixteen acts recorded, there has been done an unnecessary amount of writing, at a considerable cost of delay, — delay due, not only to the time consumed in the routine performance of these acts, but following the failure of any one of the six agents named to properly second the acts of his predecessor in the series. The Commanding Officer has to approve three times acts done to carry out his own orders. Does it not seem, that in his own jurisdiction, at least, his approval of an order should carry with it that of the means required for its execution? The consequence of such a multiplication of precautions is, that when stores are urgently needed, the prescribed forms are disregarded, and the stores are gotten and used as they would be in any private establishment, and the papers are made right afterwards. Would it not be better to have no knots to cut or unravel, but a simple, exact method for every case, so easy to follow that no one would want to leave it for another? Returning to the example: the Commanding Officer may suspend his action on some request, or may refuse it altogether, at any one of the three stages in which he acts. But how is the foreman to know it, except by laboriously searching the books of the office, whenever he may have a chance? The Command- ing Officer may intend to ask for explanations; but in the great 68 PRESENT SYSTEM. volume of small things which this very method forces on him, naturally often forgets it. Or suppose that, having refused a request, and having changed his mind, he turn back the pages of the book and finally approve it; unless he at once calls the clerk whose business it is, the chances are many that the special act of approval will be over- looked in the mass of ordinary entries surrounding it. Now suppose that everything has gone well, and that the stores have been received and inspected, and have been taken to the shop, the book being at the ofhce for fresh entries, no one knows for what the supplies were ordered. The foreman goes to work, uses up the material, and finds out next day that what was anxi- ously expected for the use of A, B, C, has been sacrificed to the remote necessities of X, Y, Z. Then as to the inspection. The assistant inspector is supposed to pass upon both quality and quantity of the stores he exam- ines ; but in reality, since the needs of a manufacturing arsenal embrace almost every known form of material, he is unable from human limitations to judge of the quality of them all ; so, with the best intentions on his part, unless a special effort be made and the services of an expert be enlisted, the chances are that inferior oils, paints, steel, green lumber, poor leather and the like will be accepted. It is then nobody's special business to com- plain ; the workman feels that his duty is done when he makes the best use of the material put into his hands, and the trouble only comes to light too late to be remedied. Would it not be better to have the stores inspected by the man asking for them, as he knows best what he' wants? Owing to our large supply of old stores, and to the scantiness of our appropriations, it is advisable that instead of purchasing fresh supplies, those already on hand should be used whenever practicable. It often happens that old materials are on hand which would answer the foreman's purpose almost as well as new ones, if he knew of their existence. But he has no stated means of finding them out; none in fact but by desultory conversation with the storekeepers, or by accidental observation while in theif INTERNAL RELATIONS. 69 warehouses. As he has no business there, he generally finds it easier to ask to have purchased what he wants, than to hunt it up in a store, and then have to ask for it besides. It may be said that the Commanding Officer or some one in the office should look over the requisitions and supply what is needed from the stores on hand ; but neither he nor any one else in a large arsenal can, under the present system, stand effectively between the demand and the supply, knowing both what there is to spare, and how nearly it may serve the purpose for which something else is asked for. Would it not be better to give the foreman an incentive to become acquainted with the resources of the arsenal, so that the requisition may be started straight at first, rather than to let it go wrong and trust to correcting it afterwards, particularly since the natural tendency of routine is to the mechanical approval of what is recommended by subordinates worthy of confidence ? This suggests the query as to the necessity of the Command- ing Officer's burdening himself, and hampering the course of business, by requiring his preliminary approval of so many of the functional acts of his subordinates. Does it not seem, that even as he trusts his foremen with the immediate direction of the costly labor under their charge, so he could trust them, for the day at least, with the use made of the less valuable material which they require, and permit them to take from the stores on hand what they need to execute his wishes, subject to his ap- proval after the act ? The stores will not be necessarily de- stroyed, they will be as much under his control with the foremen as they were before with the Ordnance Storekeeper, and any abuse of privilege can in the end be more effectually checked by a timely reproof than by a chronic condition of apparent distrust. Meanwhile, the workmen will not be kept waiting; and the foreman, not having to burden his mind with prospective wants long before they actually arise, will not be tempted to avoid this care by accumulating an irregular surplus which deprives the arsenal as a whole of what he thus exclusively controls. His 70 PRESENT SYSTEM. freedom of action being the greater, so will the responsibility as to the net result of his actions be. We have so far been occupied with the process of drawing material from store, and with all the checks preventing its im- proper expenditure ; but in spite of all this care, there is no similar provision made for returning to store what is unsuitable or surplus, except by going back over all the books and cancel- ing or modifying the entries relating to the transaction. Should a set of quarterly papers intervene, the chances are, that to avoid the trouble and complication of accounts resulting from the changes, the supplies will be kept " expended " in name, but really awaiting some other application. Having facilitated the procurement of material by an improve- ment on the means above described, it will still be necessary to provide for its return ; in fine, to treat the supply in store like water, considering the storehouses as tanks provided with the most direct system of pipes, having the fewest turns and the simplest valves, and so arranged that while any responsible person could always draw what he wanted so easily that he would not be tempted to take more than he required, yet that every such act would of necessity be indelibly recorded and accounted for. Also to arrange matters so that it would be so easy to drain the overflow back into the tank from which it came, that one would rather take that course than have it about the shop. Determining Cost of Product. General Considerations. Good administration, in our case, has been defined as the doing of good work cheaply, and the test of a good product to be its cost. Almost any establishment can do good work when supplied with good workmen, tools and material, but it is not impos- sible to do work too well, to make disproportionate efforts to accomplish insignificant results. Experience shows this to be often true, particularly as regards the manufacture " at home" of articles made more cheaply as specialties elsewhere. INTERNAL RELATIONS. 71 Competition with his rivals may force the business man to reaHze this ; but the pubhc officer can only be reached by a sense of pride leading him to compare his results with each other and generally with those of like character about him. Its effi- ciency being granted, his work is well done in proportion as it is cheaply done. But how tell if it is cheaply done? Nothing seems more easy; nothing is really more difficult. How many are the worthless devices whose only claim lies in their asserted economy ! How many manufacturers have unwittingly sold goods below cost; and how many have persevered in wasteful processes, saving their pence while wasting their pounds, until they found themselves insolvent ! True, the government officer is not so directly subject to out- side competition. His troubles lie within, and are often born of his own zeal ; his interest in the working of his own methods, often as potent as any love of gain, may blind him to their remote but certain consequences. What he needs is a constant, impartial monitor, which he may consult as he would a clock ; telling him not only how much he has spent, but how and where it has gone. The ordinary method of determining cost is elsewhere described. Owing to the uncertainty of the result, when accounts are not bal- anced, the subject does not seem to have received the attention which it deserves. This determination can only be made valuable by being made certain; it can only become certain, by being made comprehen- sive ; and this only by charging all expenses automatically to some account, and making all of these accounts tell in the finished product. Then we shall be on firm ground ; and knowing the special causes of cost, may retrench or expand where it may seem most advantageous, having a certainty that the effects of whatever steps are taken will be conclusively brought to view. 72 PRESENT SYSTEM. Present Method of Determining Cost. As far as my experience goes, this is done either by foremen or clerks. By Fore me 71. I. Cost of labor. The foreman cons the time books and picks out from them the items appearing to correspond to the job whose cost he is com- puting. It has already been explained, page 6 1, how difficult this is. What it really means in practice can only be appreciated by one who has actually performed the work. Such questions as these arise : Two firing rests having been ordered for separate parties, say a month apart, and half a dozen men having worked on them at different times during four months, one of the rests is completed, and as it is for sale, its cost must be immediately determined. How detect among the mass of entries coverino- this long record how the work has been divided between the two rests? It is impossible. But suppose that the work has been properly named every time, when is the unfortunate foreman to stop hunting items? Not until he has gone through every page of every time book since the job was started. Even then, an interruption or the need of his books elsewhere will upset his calculations and probably drive him to an estimated account of labor, as being on the whole about as accurate as the unverifiable statements of his books. A better illustration of this difficulty may be found in the case of the completion in part of an order calling for large numbers of a certain article. Suppose the order be to make i ,ooo halters, and at the end of the month all are cut out, lOO finished, and the rest in various stages of completeness in the hands of different workmen. How may the cost of the lOO halters be determined? Surely not from the books ; everything there is simply charged to " halters." It may be said to keep a special account of the time taken to cut out, or sew, or rivet, lo, 20, or 50 halters; and from that to INTERNAL RELATIONS. 73 determine the cost of each operation and hence that of the prod- uct. Nothing can be more illusory then such a proceeding; it makes no allowance for the time consumed in preparing work and tools ; for the inevitable loss of time in changing from one job to another, and for the waste. It is like attempting to de- termine from half a dozen foot tracks the general direction in which he who made them was traveling. In practice nothing can be surely known of the cost of any job until it is completed ; and yet foremen and others are ex- pected to keep within their estimates ! So with piece work ; the price for it can only be set blindly, or by competitive bidding, unless a broadly comprehensive view of the subject be first obtained. Even if awarded to the lowest bidder, it is probably better in the long run to know for about what price he can afford to do it properly, than to risk wasting the temporary profit gained by excessive reduction, in disputes with the contractor over the quality of his work, with the added risk of delay in the production of other dependent parts. 2. Cost of material. Leaving out such cases as one in my own experience, in which no material was charged to a job actually containing several hundred pounds of iron, the foreman estimates the material con- sumed, and either guesses at its value, or, if of an earnest turn of mind, goes to the office and gets one of the clerks to hunt it up among the records. Here his labor generally stops ; his natural desire to make the best possible showing may lead him to confine himself to the bare total cost of labor and material, omitting all charges for miscellaneous expenses, such as superintendence; clerk hire; power ; use and wear of tools, machinery and buildings ; oil ; waste ; heating and lighting ; laborers, watchmen, teamsters and the like. These expenses, however, are generally covered by adding a certain percentage, as follows : a. An arbitrary charge, depending on the circumstances of each case. b. A percentage on the gross cost of the job. 74 PRESENT SYSTEM. c. A percentage on the value of the labor, with or without an additional percentage on the value of the material. d. A price, varying with the time actually employed on the job. The latter mode, which is that used at William Sellers & Co.'s great establishment, is the method which I prefer, for the expenses named bear a closer relation to the quantity of labor than to the value of the material or to the quality and cost of the labor employed. For the running expenses of the shop, say while turning shafting, being a function of time, are the same whether the shafting is of iron, steel or bronze, and whether the lathe is tended by a boy or a high-priced tool maker. See Chapter XII. By Clerks. 1. The labor items are picked out as before described; but unless with the aid of the foremen and others more closely con- cerned with the origin or" the charges, are necessarily even less apt to be correctly stated than when the foremen attend to them. 2. The account for material is made up principally from what the records go to show was procured expressly for the job in question, either from store or by purchase. The fault of this is evident; for on the one hand, no pro- vision is made for taking account of suitable material already on hand in the shops and consequently used for this special purpose ; nor on the other hand is allowance made for a failure to use all of the material so purchased or otherwise procured. The first case is evident ; the second may require the follow- ing illustration: Supposing an order required for its execution that certain castings be procured ; let us say that they should be of malleable cast iron, which generally takes about a month to prepare. The natural course is to order a sufficient excess of castings from each pattern to provide for the chance of any of them proving defective, and so to prevent the great delay likely to follow the discovery of the imperfections after work on the castings has begun. If the castings should all prove good, is it fair for the clerk to follow the only course which his ignorance INTERNAL RELATIONS. 75 of the true case permits, and charge them all against the job? If any other course were open, manifestly not ; but he has no other resource unless he consults the foreman and they go over the subject together under all the disadvantages before described. As a refuge from such difficulties the tendency is natural to report costs as they might be, or should be. or as they once were, rather than as they actually are. CHAPTER VII. GENERAL OBJECTIONS TO PRESENT METHODS, AND NEEDS OF A GOOD SYSTEM. Objections to Present Methods. From what has been said, it will appear that there is a certain conflict between the needs of the Arsenal as a manufactory, and those belonging to it as a public trust; yet that neither of these requirements is fully satisfied by existing methods. As a factory its actions are not as ff&e as is required for profitable work ; as a storehouse its methods are not as precise as they are expected to be for the safe keeping of its contents. I believe that the cause of this imperfect working lies in the impossibility of successfully combining many functions in one instrument, whether human or inanimate. The independence of function has long been a maxim in the construction of machinery; and the principle should be as true for book-keeping, which is only construction of another sort. Without referring to proverbial expressions which epitomize this idea, consider any of the combination tools which are so constantly being invented, but which, however attractive at first, one so seldom buys a second time. Take one of the best of them, the tack hammer with a claw at its further end. Its sole advantage is that you save the cost of one handle ; its disadvantages are that to get one piece you must buy both ; that either end is in the way when you want to use the other ; that only one person can work with it at one time ; and that, like the rest of its kind, its construction is a series of compromises between real efficiency, stability and economy, and the appearance of these qualities only. NEEDS OF A GOOD SYSTEM. 77 Many proprietors consklcr it an economy to make a foreman keep his own books, combining the functions of hammer and claw in one man. In some jobbing and repair shops I have known of this taking half the foreman's time. Now, considering what he is there for, would it not be better to simplify the accounts so that a clever boy could keep them, and let the foreman, who is the head of all the men, the acknowledged brains ruling the motion of a hundred hands, have full power to direct their move- ments and co-ordinate their energies most profitably? A good foreman is rare enough, but one who is also a good clerk is rarer still. Is it the fault of the supply or of the demand ? Passing now to inanimate instruments, to most people the word " accounts " suggests at once hooks. But looking at it with- out prejudice, is not an account book a combination tool? Does it not contain a mass of unnecessary information for the sake of having the little which is really required ; and if from a mistaken sense of economy it is to be used for entry and record by several sets of people, is it not carrying the combination idea still further and in the wrong direction still ? Then when accounts lap into dif- ferent books, is it not like having several tack hammers and claws with only one handle for the lot? and is not confusion going to follow their use by the different men waiting to work with them? On the other hand, see how much of the most important busi- ness of the world is done without books : checks of draft and deposit, negotiable bills of lading, warehouse receipts, notes and even baggage checks and railroad tickets, which have superseded the former process of "booking" for a journey; these things are not kept in books, but are loose and pass from hand to hand, suiting every one's convenience and to no one's harm. " But they are loose and fugitive, mere evidences of wealth, likely to be lost," says the Mexican, trudging behind his silver- laden mule. " They may be," says the financier, " but it is every holder's interest to keep them until he can exchange them for something at least as good ; it is to this we trust for their preser- vation, but even granting their occasional loss, far better in the end is that than to be fettered as you are by your fears." This 78 OBJECTIONS TO PRESENT METHODS. is a fair statement of the case between books and the cards, of which an account will be given later on. Outline of the Needs of a Good System of Book-keeping. 1. For fair competition with private workshops, whose responsi- bilities are, so to speak, self-contained, the system must be as easy and untrammeled as in the smallest shop in the land, in which, if anything is wanted, the " boss " gets the money out of the till and steps across the street and buys it. 2. Yet it must be so arranged that the accounts shall always bear the closest scrutiny ; that all expenditures may be distinctly represented on them ; that all losses and wastings be charged to some general account, which will enhance the cost of the special products nearest connected with it, so that generally all expenses under the appropriations of Congress by which they are allowed may be certainly traced and surely accounted for. The responsibility for a correct use of the money and means in the Commanding Officer's hands is not solely limited by his discretion, but is a grave trust, concerning which the accounts should be so simple and easily kept as to afford him at any moment trustworthy information of the state of the work in prog- ress and of the funds available for its continuance. Then he and his subordinates may bend their energies to the more im- portant portions of their duties, confident that the routine part of the work is going on without default. 3. In order that the system may not be burdensome to the polity which it is intended to serve, it must be simple and easily managed by a low grade of clerical labor, otherwise its cost would be apt to outweigh the advantages which it proposes to afford. 4. Yet it should not be thought that the work of the clerks can be done by foremen or workmen. The workman acts. The foreman regulates the workman's acts. The clerk records the acts of both. 5. Although workmen and foremen should not act as clerks, yet, from the nature of the case, they must give the first account NEEDS OF A GOOD SYSTEM. 79 of the nature of their acts and of the objects on which they are performed. Every workman knows better what he is doing or has been doing than does any other person, clerk or foreman, in the factory. Every man who wants suppHes, knows better what he wants and why he wants it, than any one else can tell him. So, the first acts of record, the first accounts of service, and the first requests for material should be made by the man most competent to judge of their fitness. These acts should be subject to proper revision, but no amount of it can supply the initial tendency to truth which is found in the independent statements of those most closely connected with the acts which they record. 6. Finally, the system should be such, workmanship apart, as to demonstrate the efficiency of the administration by the true 1 cost of its finished product v I PART III. DESCRIPTION OF PROPOSED METHOD. 6 c o U CHAPTER VIII. PROPOSED ORGANIZATION OF AN ARSENAL. Subalterns: Responsible for — Accounted for Assisted by — on — 'l. Paymaster Values Cash papers. .. Pay Clerk. 2. Storekeeper Units of property.. Store return. .. Stock Clerk. (Stock Clerk as to units. Cost Clerk as to values. I would divide the Arsenal into three general departments, each independent of the other, but all directly dependent upon the Commanding Officer. Several functions might be united in the same person, and in the smaller arsenals the Commanding Officer might perform them all, as he does now in strictly mili- tary matters. His assistants would be : 1 . The Paymaster ; responsible for values only, for which he accounts on his cash papers, with which this discussion is not yet concerned. 2. The Ordnance Storekeeper; responsible for units of prop- erty, for which he accounts on the arsenal Store return and its accompanying papers, prepared by the Stock Clerk. 3. The Executive Officer; responsible for both units and values, accounting for the former by the Current service return, and for the latter by properly balanced statements of the cost of articles fabricated or otherwise transformed. The former ac- countability is cared for by the Stock Clerk, and the latter by the Cost Clerk. By sharing the services of the stock clerk between these two officers in preparing papers which have so much in common, much work can be saved, and the result of what work is done be made more accurate. 84 ORGANIZATION OF ARSENAL. The Officer in Charge of the shops, as he is now called, cor- responds most nearly to the Executive Officer proposed ; but instead of his present merely local standing I would propose to put him on the same footing as his congener, the Ordnance Storekeeper, and make his position like that of the Executive Officer of a man-of-war, or the Captain of a navy yard, — the official right hand of the Commanding Officer. If I am not mis- taken, such an officer has been established at some of the large posts garrisoned by the line of the army. By this arrangement the Commanding Officer would be identi- fied with no one department, but would be the critic of them all ; and his officers would be working in parallel lines to accomplish the purposes of their common head. (See p. 31 and Chap. X.) CHAPTER IX. INSTRUMENTS OF THE PROPOSED SYSTEM. I. Material Instruments. Cards. Several years ago, while on a visit to that gifted man, the late Captain William Prince, U. S. Ordnance Department, I found him preparing an index on what seemed a novel and most inge- nious plan. He wrote the title of each of his books on one of a number of small cards, and then underlined or checked off such catch words as he might select on each card. Each book was thus disposed of in turn, and when the cards containing catch words had been rewritten with the catch words in front, the cards were sorted alphabetically, and then simply copied in order into a book, giving an index by titles, authors and subjects, with such cross references as appeared suitable. Since then I have learned how the same card system is applied in the Boston and other public libraries, not only to afford this mere facility in indexing, but to serve as the foundation of a system of book-keeping as well. In general terms, as I understand the system, each book is represented by one card, giving title, author's name, and possibly a synopsis of its scope. These cards are sorted in drawers, accord- ing to subjects, and are arranged in each drawer alphabetically. The drawers in a certain chest represent the books on hand : they are there ready for consultation and for the corrections and additions which the catalogue of any living library constantly requires. No perplexing array of supplements is there, each one already obsolescent as soon as it sees the light ; the chest of drawers is the true representative of the contents of the library at any given moment. 86 PROPOSED SYSTEM. When a book is wanted, the corresponding card is given to the librarian, is put by him into a drawer representing the outs, arranged, it may be, alphabetically by subscribers, and the trans- action is at an end. The success of the scheme depends upon having a single, simple representative unit, capable of combination and arrange- ment in any desired variety of forms. Like mosaic work or printer's type, if the units are true, they can be combined into an endless variety of patterns, and the result will still be true and stable. The corresponding feature in the card system herein proposed is, that for every act or name to be recorded, there shall be a separate card ; so that, the cards being combined or classified, the acts or names they represent will be so, too. For this purpose I propose the use of single cards for all initial records, and their gradual consolidation by the simplest mechan- ical means, until they are finally transcribed into the permanent books of record. TJie independence of a I'epresentative unit of record is the basis of the system I propose, combined with the use of a nomenclature by wJiich all acts and their purposes may be set forth by the actors in such form as to be intelligible to those whose proper office it is to enroll and classify them. The objection to this plan which will occur to many, will be to the great number of cards which the execution of such a scheme will require. In regard to this quite natural objection, leaving out of question the benefits which actual practice has shown to follow the free use of the cards, I have to make the following reply : The objection may be to the number of cards per se, i, or to the consequences of having so many of them. The consequences may be as to the cost of the cards themselves, 2 ; as to the time spent in writing on them, 3, with the disadvantages following the use of illiterate labor, 4 ; as to the means of handling and con- densing the great numbers likely to accrue in extensive opera- tions, 5 ; and as to the likelihood of their loss, 6. MATERIAL INSTRUMENTS. 87 1. Considerincif the objections to the number of cards /r;* sc, the following considerations apply, and also serve to express analogi- cally some of their advantages : Generally speaking, the lower in the scale of combination is the unit, the easier it is to treat it independently in forming such new combinations as may be required. This applies to many examples in every-day life. Take for example the printer's type, divided into single letters ; how much better it lends itself to forming the great variety of words it is intended to multiply and preserve, than if whole words or even their constituent syllables were cast as single pieces like the ideographic characters of the Chinese or the hieroglyphics of the old Egyptians ! In fact, was not the germ of Guttenberg's invention, not that of printing only, with which he and his associates are credited, although it is as old as the use of the signet ring, but the printing with movable letters ? So in building construction, consider the economical advantages following the use of small portable bricks. What would be thought of the believer in ideographic writing or in monolithic building who opposed modern methods because they require " too many letters," or "too many stones?" So with chemistry, a science which, like the higher mathematics, may be said to have been created by an atomic nomenclature. 2. As to the cost of the cards, it may possibly be greater than that of the books now used ; but this is a question which can only be determined by experiment on a scale large enough to pay for their printing in large quantities. I understand that the last contract for postal cards was let at less than five cents per hundred. 3. As to the time lost in filling them up, it maybe greater than that required for a workman to find the foreman, tell him his needs, and have the foreman write them down, but this is doubtful. 4. Illiterate workmen are rarely employed in work requiring a careful subdivision of their time ; but when this is otherwise, it should be easy to provide a time-keeper, or to require the writing to be done by some of their comrades or superiors. 88 PROPOSED SYSTEM. 5. Cards in blank are to be supplied to all requiring them, in such abundance that no transaction need ever fail of immediate record for want of a book to put it in. Entries are to be made in pencil. By means of rubber type, the electric or cyclostilic pen, and stamps of various kinds, it is intended to reduce the writing in any one instance to no more than that required to make the necessary entries in the usual books. It is as easy to write an entry on a card as it is to write it in a book ; but once written on a card it need never be written again, while with books every re- handling implies transcription with increased chances of error. The cards, on the contrary, are to be passed from hand to hand of those concerned, each one deriving from the card such information as he requires, and then passing it on toward the office, where they all finally converge for consolidation and record. The successive consolidation of the cards depends upon the facility with which they may be assorted according to any one of the various classifications which may be desired. By this sorting, items of the same class are always found together, and their several aggregates directly determined. Having answered one question, the cards may then be resorted according to another inquiry, and so on. The cards are carried where needed within the Arsenal by a sort of local post-office. Sorting is done in racks or pigeon holes with temporary num- bers ; signing is done by ticket punches ; and the final filing of cards whose race is run is done in trays, all of patterns to be hereafter described. 6. By making the card, before it reaches the office, the medium of exchange for local utilities, and by providing safe and simple means of transit thither, it is practically never lost. But since this immunity cannot reasonably be supposed to continue indefi- nitely, it IS well to explain that even if lost, the consequences are not more serious than if under the present system an entry were forgotten. That this is never done, who shall say? MATERIAL INSTRUMENTS. 89 The following are the cards required to carry out the system: 1. The order card or ticket. 2. The service card. 3. The material card. 4. The correspondence card. The first three are fully described hereafter. The Correspondence Card. This card, forming no essential part of the system proposed, is used as a very convenient means of asking and answering the thousand and one little questions constantly arising between the different departments of any large administration, concerning which it is not so essential to have an immediate reply as it is to ask the question or to make the statement while the need of it is fresh in one's mind. They are memoranda set in motion. One side is blank and the other bears a double column of the titles and their abbreviations belonging to the persons most apt to correspond. One column is headed " From " and the other " To," so that a line drawn obliquely across the space between serves both as a signature and an address. To continue the course of the card, as is often necessary, so that question and answer may explain each other, the recipient continues the line horizontally towards the left to his own title and then obliquely again to the next in order of receipt, and so on. To designate the originator of the question he should draw the line through his own name. The messenger always takes the card to the person whose abbreviated title is nearest to the end of the line. Blank spaces are left for the insertion of such special names as may not be on the printed list. The same arrangement is used in forwarding other cards requiring action by different sets of hands. The actual card is about 4^ in. x 52 in. 90 PROPOSED SYSTEM. Example showing use of Correspondence Card. Face of Card. Showing succession of correspondence. ^nSo^^^ aoon tout ine k/tovu ^at= {uc/ae4 V6 c^onc ^ tX don i n.nozeff cio 'uou ? Srn..\.. eNd. WORKMAN'S RACK. u SWINGING TRAYS. AiA!L\(truij »wtLii,a cut 4«T w jjLjjjijji,.a S,j. I,. ,1 .1--" I ■]' t^ '/,.a DETAILS OF SWINGING TRAYS Ju.- ■: u II Jl !! 1 I! U il i SkAl I ' I I I I I I I I I I 1 \,vi.Vl4 G o o o o o o o o o o « o o 1 o o 9 1 p c ■B\«i-V.. ° T^ 5.\.V. 96 PROPOSED SYSTEM. the number of some unfinished job. This is so arranged that when the job is finished, the paster may be torn off, carrying the number with it. Trays. It is often desired to have large accumulations of cards belong- ing to completed jobs so arranged as to be readily consulted. For this purpose the swinging trays, elsewhere shown, are very convenient. The device is like an ordinary chest of drawers, except that instead of sliding the drawers out and in, they are swung on the rollers from which they hang. The stops shown at {a) on the cords prevent the trays from tipping in one direction, while they permit them to tip freely in the other, so as to expose their con- tents in the most convenient way for examination. To examine the contents of the top tray, the front of it should be depressed, carrying with it the trays lying beneath ; the lower trays should be swung out first, and then tipped. They are divided by partitions parallel to the plane in which they swing, so that being filled at first in the end of each compartment furthest from the front, the weight of the contents brings the stops naturally against the pulleys, and preserves the tray in a horizontal position, to which, when released from the inclined position suitable for examination, they tend of themselves to return. This arrangement is simple, cheap, and is found in practice to be very convenient. Post-office. In order to secure the prompt and safe distribution of the cards, the following postal system was devised: By each principal desk is a box with two divisions labeled "In" and "Out." These boxes are visited once an hour, or oftcner, by the office orderly for the office, and an errand boy for the shops, and their contents collected and distributed in each jurisdiction. For passing the mail from one jurisdiction to the other, the mail pouch is hung upon a movable hook, connected with a sign outside the building, which sign, by the weight of the pouch SYMBOLIC NOMENCLATURE. 97 acting on the hook, is then exposed, displaying "To the Shops" or " To the Office," as the case may be. It is made the duty of any employee, passing by, to carry the pouch to its destination, where its contents are distributed by the means already described. In practice there is generally enough casual passing to and fro to make special trips unnecessary. This, then, forms the entire plant of the system : cards, racks, punches, stamps and a very few books of final record. II. Symbolic Nomenclature. General Remarks. We have seen that the true cost of the product is made up of three components, viz. : 1. Direct charges for labor. 2. Direct charges for material. 3. Incidental charges for miscellaneous expenses. The following are the means adopted to make these charges definite and independent of the variations due to ordinary de- scription : For both services (labor) and material, a system of symbols is used which specifically indicates not only on what job the expend- iture has been made, but the character of the expenditure, and even in some cases to which operation on what component of the product the outlay should be charged. These symbols are provided for on all cards in the spaces headed S-0. ; C. ; O. ; and N. See chapters XII and XIII. S-O. stands for Shop-Order ; C. for Character of expenditure ; O. for the Object on which made ; and N. for the Number of the operation for which the expenditure was required. The idea is to keep a strict account with each job by such a simple and invariable method that the same work will always be called by the same name, and that the resulting cost may be readily analyzed by names as minutely as it may ever be required without expecting clerks to have mechanical knowledge, or requir- ing mechanics to do the work of clerks. Experience shows that symbols are readily learned by all con- 7 98 PROPOSED SYSTEM. cerned ; in fact their simplicity, definiteness and brevity are such that men generally prefer to use them alone without filling up the space left for such short explanatory remarks as may serve to verify their correctness or further define them. One reason for this seems to be that they actually name the fundamental purpose of the outlay, instead of merely suggesting it, as is usually done, by stating the object worked on and allowing its purpose to be inferred. The mass of information afforded by the symbols may oe utilized in gross or detail, as may be desired. There is no obliga- tion to use it all, nor does the use of any portion of it imply even the consideration of any other. The information is there, already digested and capable of being assimilated to form truthful replies to whatever questions may be asked. This has been accomplished by starting the charges aright; by recording their exact purpose at the moment when it was best known. Nor does the amount of detailed information hamper the accountant in attaining immediate gross results. This idea is illustrated in the conventional tree shown on a succeeding page. The higher we carry the analysis, the clearer is the definition ; but this does not prevent a ready, though ruder, determination at any lower point. We may simply fell the tree ; we may lop off its main branches ; or we may first fell it and dissect its members at leisure. Thus the accountant may simply report the gross cost of the job ; he may separate the plant; or he may ascertain the cost of each or any of the many operations performed on its component parts. Where the analysis ends, the system must begin, that is, that the first charges for labor and material must be as specifically stated as the analysis may ever require the cost to be given. Hence the first steps in the procurement of material or in charg- ing for labor are preferably made by the workman himself, subject to correction by his foreman. There the task of both ends ; the subsequent combination of the symbols is an easy matter to the accountant, who can now treat them mechanically, without neces- sarily knowing anything of the processes which they represent. The apparent complexity of the symbols is diminished by 5 YMB OLIC NOMENCLA TURE. 99 reflecting with how small a portion of them each class of work- men, and particularly each individual workman, has to deal. Explanation of Symbols. I. ^-O, or Shop-Order. This indicates the job for which the expenditure was made ; it is identified by its serial number in the order book. 2. C. or Character. The job being thus made known, an evident distinction arises as to the character or purpose of the work done on it. It may be permanent in its character, done, so to speak, to last for all time, or at least for the year with the accounts of which we are engaged ; or it may be transient in its nature, of a necessity recurring every time the operation is repeated. The most evident illustration of this difference is found in the relation between a working drawing and the thing made in accordance with its requirements ; let us say a machine constructed by virtue of Shop-Order No. 789. The drawing once made answers for all similar machines to be hereafter made ; they will all profit by its existence, and hence should bear their share of its cost instead of having the cost of the drawing go to swell unduly the charges for the first machine constructed. That is, if other machines are actually so made. If but one is made, or is likely to be made, the cost of the drawing belongs to as much as that of any other part of the machine, and it should be so charged. P. Plant. We meet the difficulty at the start by charging the work and material on the drawing to S-0. 789, adding P. in the second column (headed C, Character) to show that the outlay belongs *.o the Plant of the order, so that the card reads 789, P. Expenditures for patterns, gauges and special tools belong to this category, and are designated by using in the proper column the letter P, which may be taken to mean either plant, perma?ient or preparatiott. loo PROPOSED SYSTEM. W. Work, Outlays, though, which are made upon the machine itself and which would have to be repeated every time such a machine was constructed, are represented by W., standing for Work. The difference between P. and W. is that between the con- struction and operating accounts in railroad book-keeping. (Note. — Product would perhaps be a better word than Work but for the fact that its initial letter is the same as that of Plant, the meaning of which is so apposite and well understood that an exact equivalent for it would be hard to find.) Charges for fitting, assembling, painting and possibly boxing this machine would thus be charged to 789, W. Now, when the job is done, we may either give the cost of 789, including both P. and W. ; or, deducting the cost of Plant, be prepared to state with exactness for how much such machines could be duplicated in future, the plant being on hand. There is no room for the uncertainty and looseness arising from charging plant to the general shop account, nor for the wide differences otherwise existing under present methods, between the cost of the first and subsequent machines. The charges are made to the most probable order first, but are so identified as to be readily distinguished and separated afterwards if desired. The same principle applies in standing orders. (Chap. XI.) Work permanent in its effects is indicated by P., and that merely done to keep things in running order by W. This distinction is easily observed until questions of repair arise ; here it is often perplexing. Such questions are best settled with reference to the magnitude of the work involved, putting extensive repairs under P., and minor ones under W. What constitutes extensive repairs must be left to some one's judgment. It is best to indicate the category to which the expenditure belongs on the order authoriz- ing it. A. Attendance. Charges are thus broadly separated into the P. and W. classes, but for closer analysis the latter may be further sub-divided as follows : SYMBOLIC NOMENCLATURE. loi Besides the employees directly engaged upon the tangible product of an establishment, there are many whose services, although essential to the final issue, are easily lost sight of in computing its cost. There are foremen, clerks, engineers, fire- men, porters, oilers and sweepers, and generally speaking those whose services are permanently required, independently of the amount of the output. Their services, being recurrent, belong to the W. class, but for the sake of distinction from the operative labor which they organ- ize and assist, they are designated by the letter A — Attendance. An example of the utility of this subdivision is found in manu- factures by machinery in large quantities of staple products, such as cartridges, hardware, clothing, etc., where the division of labor has led to its constant employment in certain special lines. Experience has shown the economy of havmg a cheap grade of labor to run a number of machines in charge of an experienced mechanic. The operatives return their time under W. ; the mechanic under A. This gives a chance of ascertaining the true cost of operations in which the quantity of operative labor varies, and of those in w^hich the cost of attendance may possibly un- wittingly consume the saving due to the cheaper operative labor employed. Were it not lor the confusion likely to result from a use of the word " plant " otherwise than as described page 99, labor returned as A. might be called the " labor plant" of the establishment. T. Tools. Next comes as a component part of W., Tools, — symbol T. In the manufactures above described great numbers of tools are consumed in the execution of the work: dies and punches, taps, files, etc. When the manufacture is sufficiently extended to make this consumption a matter of moment, its recurrence takes it from the region of plant, and makes it belong to W. Tools in tills special sense may be defined as the perishable portions of machines luhich act directly upon the objects of the special manufacture ajid are subject to consumption from wear during the execution of the order for which they are made. I02 PROPOSED SYSTEM. As a matter of course, all moving parts of the machine are also subject to wear ; but owing to the impossibility of properly dis- tributing the resulting charges, and to the greater permanency of machines in comparison with the tools which they hold, the maintenance of the machines belongs to P. It will be seen that charges for tools, as such, must be for objects of staple manufacture; when consumed in miscellaneous work, tools are charged to the standing order to which they belong under the head of W., simply. This follows the general rule that A. and T. belong to W., and may be considered as W., except when special analysis is required of its components. Tree Diagram. Many of the ideas expressed in this discussion are capable of representation in the accompanying diagram, the peculiar form of which is imposed by the impossibility of using suitably the brackets generally employed in graphical analysis. We see the main constituents of cost, the direct charges for labor and material, combining to form the resulting product. This product is divided between Plant and Work, and while Plant remains untouched throughout, the higher we get on the tree, the more the Work element is divided. First comes the offshoot for Attendance, and later, that for Tools ; until, when the analysis is complete, all the elements are shown. The main difficulty lies in expressing the idea that Work, though capable of subdivision, retains its character unaltered in the undivided remainder. The letters above show the symbols proper for each element of the analysis ; and also, by means of brackets, indicate how T. and A, may be combined into W., by simply neglecting the dif- ferences between them. The column of Shop Orders alongside is intended to show how far the analysis should be carried in recording charges. Thus, while we reserve the most extended analysis for the work con- cerning which the most exact knowledge is required, — the staple product of the particular workshop in question, — it is not intended that any charges for Tools, as such, shall be made for orders such SYMBOLIC NOMENCLATURE. 103 as 214, 215, 216 and 387.* Nor does Attendance enter on orders 217 to 223 inclusive, nor on the special orders which do not belong to the staple products of the arsenal. Such orders take no heed of these minor differences and only distinguish between Plant and Work in gross, * For an explanation of these numbers see Chap, XI. 104 P. PROPOSED SYSTEM. SHOP-ORDERS TO WHICH Symbols of Char- acter APPLY. For staple products (yellow tickets), and No. 213. Nos. 214, 215, 216, and No. 387. All orders for local and issue work (blue and red tickets), and Nos. 217-223. S YMB OLIC NOMENCLA TURE. 1 05 Brief Definition of the Symbols of Character. P. refers to special tools, such as patterns, models, drawings and gauges, made under the general provisions of a special order, which will have a permanent useful value apart from that of the product of the order, after the order is filled. It also refers to machines, fixtures and tools in current service (except perish- able tools solely for staple objects) held, and important repairs to the same made, under a standing order. W. refers to labor and material required to execute a special or a general order from which no product follows but that which is actually called for therein. It also refers to the product. A. refers specially to the labor of superintendence, and to that of clerks, porters, oilers and firemen. T. refers specially to perishable tools used in making staple objects. 3. ^,^ or Object. Whether the third and fourth spaces, yet to be discussed, which refer to the specific object worked on and to the operation per- formed on it, are to be filled or not, depends entirely upon the value of the information which the filling of these spaces will give. If detailed knowledge is or may be required, there is no way of obtaining it correctly except from data given in like detail. Where the object worked on is a staple object of manufacture it is given a symbolic name represented by a combination of let- ters and figures appearing on the Service and Material cards under the heading O., or object. The necessity for symbols of objects, the difficulty of providing them, and the best way of overcoming that difficulty are so well described by Mr. Obcrlin Smith, President of the Fcrracute Machine Works, Bridgeton, N. J., in a paper read before the American Society of Mechanical Engineers, that I cannot do better than transcribe his article entire. See page iio. His paper has been of great assistance in this portion of my subject, and its principles have been found capable of an application far beyond its immediate scope. io6 PROPOSED SYSTEM. Symbolic Nomenclature of Objects Pertaining to Staple Manufactures. Definitions. 1. A staple product or staple is one of the principal productions of a given workshop, concerning which in all its parts definite economical information is wanted. It comprises all the parts needed for a complete mechanical contrivance, assembled, and generally boxed ready for shipment. Examples : A carriage complete. A set of harness, packed. Muskets, cartridges, etc., packed. 2. A piece is that portion of a staple product which is not meant to be taken apart by ordinary means. Examples : Each spoke, or the tire of a wheel. Each link of a chain. Two or more elementary pieces united, as by welding or riveting, become a new piece. Example : A section of chain. 3. A component is a simple mechanical instrument formed by combining pieces in such a manner as to be easily taken apart. Examples : The felloes of a wheel united to form a rolling rim. The sections of a patent hub, united to serve in distributing weight to the rim. 4. A member is similarly formed by combining components for the accomplishment of a definite mechanical purpose. Examples : The wheel for diminishing friction. The pole for directing the vehicle. The lock of a gun for firing the charge. The barrel of a gun for containing and directing the discharge. The box for containing the other parts united. SYMBOLIC NOMENCLATURE. 107 Note. — The line between members and components is necessarily an uncertain one and depends greatly upon the nature and number of the parts classified; convenience also enters. The difference is mainly that of complexity of function. Yet, a ramrod may be either a piece, a member or a component, according to the way it is regarded. In such cases it would be best to use the name highest on the scale, as it will give room for future additions. For example, page 120, the breech screw is named B. 30, although it is a single piece; this is done so that if this part should ever become composite, there would be room from 21 to 30 for the designation of each of its pieces, the component number remaining unchanged. Notation. 1. When the Shop-Order number is not sufficiently explicit, the staple is designated by as many descriptive letters, not exceeding three, as may be required for the purpose. Of these three letters the last one tells the particular class of staple referred to, and the first two define the pattern of that class. Thus, among arms, S-F-R. means Spring-Field Rifle ; S-N-R. Spe-Ncer Rifle ; H-K-R. Hotch-Kiss Rifle ; H-K-C. Hotch-Kiss Carbine, etc. R. and C. give the class, and the other letters the patterns. For cartridge making, B. means ball, and O. blank, the two main classes of cartridges. F-R-B. means Folded-head-Rifle-Ball (car- tridge understood); S-C-0. Solid-head-Carbine-Blank, etc. These descriptive letters correspond to Mr. Oberlin Smith's machine symbols, page 116. 2. The member symbol is a letter; for examples of this and following cases, see lists hereafter. 3. The component symbol is a number ending in O., following the member letter, thus: A. 20; B. 30; A. 130. 4. The piece symbol is a digital number following the letter of the member to which the piece belongs, thus : A. i ; A. 2 ; A. 3; A. 14; A. 29, etc. Remarks. I. Related pieces are given consecutive numbers, forming groups, the summation of which into components is indicated by the next higher multiple of ten. Vacancies in the digital scale are left open for expansion. Thus, pieces i, 2, 3, etc., are com- bined into the component 10. The pieces for the next component are numbered from 1 1 up, and the next component is 20, and so on. io8 PROPOSED SYSTEM. To which set of ten the piece number belongs depends upon the number of the corresponding component ; and this, as ex- plained in the next remark, upon its place in the order of com- bination with other components to form the corresponding member. This establishes a common principle by which sub- stantially the same notation might be determined by independent notators working on the same staple. 2. The union of any component to the principal component of' the member to which it belongs is represented by adding lOO to the number of the former component. Thus, A. 120 means that A. 20 has been assembled to A. 10, etc. This assumes in the order of assembling a certain sequence by which a number over 100 represents the combination of all the parts above it on the list. For otherwise the number of imper- fect combinations represented would exceed the limits of sim- plicity. If such cases occur, they may be met by qualifying the symbolical statement by ordinary language, thus, " S-F-R-S. 170, without band springs," etc. See page 120. The separate enumeration of each of the pieces or components in the combination would not answer the purpose, for we would lose the sense of fitness for joint action given by a joint symbol. For example, any one asking for a watch would be disappointed in getting only its loose components, the efficient working of which would depend more or less upon the manner in which they would be assembled. The tendency of modern machine work is to disintegrate the unity of " components " by increasing the interchangeability of their " pieces." 3. It will be readily seen that when the Shop-Order number is sufficiently descriptive, only the member symbol will be required. This limits the full symbol name to use in marking tools, pat- terns, drawings, etc., and for defining staple objects worked on under standing shop-orders. 4. Only so many symbols are given as are needed to identify the part. Thus, for receivers, breech-blocks, locks, band-springs, etc., which are common to both rifle and carbine, the descriptive initials R. and C. may be omitted. So with tools and append- ages which belong to all arms alike, and with parts like barrels SYMBOLIC NOMENCLATURE. 109 in such stages of manufacture as to make their destination uncer- tain, the indications of pattern are also omitted. For a similar reason a completed member requires no number, for it expresses the union of all its components. It is like the name of a family of which we call the members John Smith, Ann Smith, etc., and designate them collectively as the Smiths, what- ever their number. To pursue the analogy, John Smith's leg would be a component of that member of the Smith family, and his foot a piece of that component, etc. So, also, when members are united we drop the member symbol, because the combination can no longer refer to any one of them. Their union forms the staple in various stages of completeness, the most advanced of which we designate by the descriptive symbols only. Having advanced as far as possible, all further progress must be negative ; consequently additions to the symbol of completeness indicate increasing degrees of departure from it. These additions are numbers progressively arranged. 5. I would reverse the last recommendation of Mr. Smith relat- ing to obsolete objects, by giving to the yfri-/ model of any object its plain number and designating any changes from that model by a suffix. The other method takes the back track too often. For example, supposing the symbols to have been in operation for the last eleven years, the receiver, model 1868, would be S-F-B. 11; when shortened in 1870, it would have become S-F-B. II, a; altered to cal. 45 in 1873, it would have been called S-F-B. \\,b, and changed by the memorandum of July i, 1879, it would now be S-F-B. \\, c. Such a course would deal with each change directly when it was made, would be historical, suggestive and most convenient in marking drawings, tools, patterns, gauges and obsolete com- ponents in store. PROPOSED SYSTEM. SYNOPSIS. Proposed Symbolic Nomenclature of Staple Products. Objects are des- ignated by Numer- T Digits, indicating.. Pieces. \ These parts unite with als, end-< I others of the same kind to ing in (_ Ciphers, indicating Conipoiienls. > form the next kind below in J order. Members unite to , Letters, indicating Members. J form the staple product. Every minor object requires at least the member letter and a number to define it. To the member letter are prefixed as many descriptive letters, not exceeding three, as the lack of other means of definition, such as the Shop-Order number, may require. Members omit piece numbers. Staples omit the member letter and affix numbers indicating degrees of incompleteness. [From the American JlTachinist of Sept. lo, 1881.] NOMENCLATURE OF MACHINE DETAILS. By Oberlin Smith. A Paper read before the American Society of Mechanical Engineers. That the nomenclature of machinery, and of the tools and apparatus with which it is constructed, is, in this country, in a state of considerable confusion, scarcely needs demonstrating. If we look from an international point of view, and include the other English-speaking countries — Great Britain and her colo- nies, the confusion becomes worse confounded. A reform is destined, in due time, to come, doubtless to be promoted in great degree by such societies as ours. This reform movement cannot be begun too soon, and should aim at giving brief and suggestive names to all objects dealt with, each object to have but one name, and each name to belong to but one object. A simple method of beginning such a reform would be a com- mon agreement among all our engineering schools to use each technical word in but one sense, and with no synonyms. A lesser field of reform, and one which lies more particularly within the jurisdiction of individual manufacturers, is the com- parative designation of a number of sizes or kinds of the same machine. There is now no common understanding whether a series of sizes shall be numbered or lettered from the largest 6- YMBOLIC NOMENCLA TURE. 1 1 1 down, or from the smallest up. The latter is undoubtedly the most natural and suggestive method, but usually becomes con- fused by want of careful forethought (when starting a series) in providing " gaps " for the insertion of future sizes. If a numeri- cal series has been already started and become commercially established, the only systematic way to insert new sizes (either at the beginning or through the middle of the series) is to use fractional numbers. This, though awkward in sound and appear- ance, seems to be the only means of suggesting the comparative size of the article by its name. The use of arbitrary higher num- bers between the others is, of course, worse than no numbers at all. The use of a series of letters does not supply this fractional loop-hole of escape, the euphony of A-and-a-half, K-and-three- quarters, etc., being somewhat doubtful. Another method in much favor is the use of " fancy" names, such as " Diminutive Giant," " Eureka," " Fire-fly," etc. These are far preferable to confused numbers, as they are not intended to convey any ideas between manufacturer and customer, and admirably succeed in their purpose. All this is a very difficult subject to deal with, and one in regard to which we can scarcely hope for any exact system. We can but point out to manufacturers two general principles to be followed : 1st, of leaving abundant ^(7/5 — that is, let a regular series run lO, 20, 30, 40, etc., instead of 1,2, 3, 4, etc. ; and 2d, of using the smaller numbers for the smaller objects. The second is similar in idea to the well-known Phila- delphia house-numbering system, which has worked so admi- rably in practice, and which has been copied by numerous other cities. The two foregoing paragraphs are intended respectively as but casual allusions to the technical and commercial nomenclature of machinery in general. The subject is too elaborate to be treated at length in this paper, the main purpose of which is to set forth the results of the writer's experience in establishing a system of names and symbols for all the component parts, commonly called " details " of machines, or, in fact, of any manufactured articles. That some such system is necessary, no engineer who has 112 PROPOSED SYSTEM. attempted to manufacture machinery by the modern system of dupHcate (or approximately dupHcate) parts, will, for a moment, question. The necessity for a specific name for each piece, which name is not, never has been, and never will be, used for any dif- ferent piece of the same or any other machine, is evident, simply for purposes of identification. This identification is required mechanically at almost every stage of production. The name, or a symbol representing it, should be marked upon the drawings, the patterns, and the special tools pertaining to each piece, and, when convenient, upon the piece itself Commercially, it is required on time cards and in indexes and pattern lists and cost books as pertaining to production. Pertaining to sales these names or symbols must appear in illustrated price lists, and in orders by and charges to customers. This our modern method of repairs, by selling duplicate parts, renders imperatively necessary. The requisites for a good system of names and symbols are : 1st, isolation of each from all others that did, do, or may exist in the same establishment. 2d, snggcstiveness of what machine, what part of it, and, if possible, the use of said part — conforming, of course, to established conventional names, as far as practicable. 3d, brevity, combined with simplicity. Of the importance of isolation to prevent mistakes and confusion ; of suggesti\'eness to aid the memory ; of brevity to save time and trouble, it is hardly necessary to speak. Regarding the systems now in use in our best shops, this paper will not attempt detailed information. It is understood that the names are more or less scientifically arranged, depending, of course, upon the amount of study and the quality of the brains that have been expended upon them. In cases where symbols are used, supplementary to the names, they usually consist of letters or numbers, or (oftener) a combination of both. Many of them (both names and symbols) fail in symmetry and suggestivcness, because little attention has been paid to the names of the machines themselves, as regards the serial consccutiveness, hinted at in paragraph 2d. The quality of brevity often suffers severely, because the name and symbol must, in most cases, each have the machine name prefixed, to secure their perfect isolation. The SYMBOLIC NOMENCLAIURE. 113 latter quality is rarely dispensed with, simply because the manu- facturer's pocket would be too directly touched by the expensive resulting mistakes. A perusal of some machinery catalogues which give detailed lists of parts is very harassing to a systematic mind. They are apt to derive one part name from another, pre- fixing the latter as an adjective each time, until some such pleas- ant title as " lower-left-hand-cutting-blade-set-screw-Iock-nut" is evolved. If there are symbols provided, they consist of some unknown combinations of letters part way down the list, and then change to arbitrary numbers, or perhaps to nothing at all. It will often be noticed also that no particular order appears to be followed in numerical arrangement, similar parts being scattered at random through the list. The scheme to be described further on has been evolved grad- ually from the experience gained in managing a growing machine business. This scheme is far from perfect, and is probably in- ferior to others which have not been made public ; but it seems to answer the purpose aimed at, viz., a comprehensive and elastic system which will accommodate itself to an unlimited growth and any variation in quantity or kind of goods manufactured. This, the methods we first tried would not do, being too limited in their scope. It should be here explained that the word "we," as just used, refers to the above-mentioned machine works, with which the writer has long been connected ; and the scheme in question will be spoken of as " our symbol system." To further define terms : '•machine name" and " machine symbol" refer respectively to the name and symbol of the whole machine — or other article of manufacture ; for it will be noticed that the system is applicable to almost any products, except those of a textile or chemical nature. " Piece name " and '' piece symbol," in like manner, refer to the separate pieces of which the whole is composed. The terms " detail," " part," and " piece," have so far been used synonymously. It is doubtful which is really the best to estab- lish as a standard, but we have adopted " piece " as best express- ing the idea of one piece of material, reduced to the 1-ast condi- tion of subdivision. In our practice, exceptions are made to this 114 PROPOSED SYSTEM. requirement of homogeneousness in such cases as chains, ropes, belts, etc., — also material glued or welded together — in short any- thing which may (like a man) be called one piece ^ because it is not intended ever to be taken apart. The character for equality (=) will be used to show connection between a name and its symbol. A brief glance at the history of our system shows that at first we (like many others) hit upon the plausible idea of using numbers for machine symbols and letters for piece symbols. The num- bers were somewhat " gapped," but not to such an extent as we now should practice. Examples: If four sizes of pumps were symboled i, 2, 3 and 4, their barrels might = i-A, 2-A, etc.. and their handles = i-B, 2-B, etc. If the next product made was a series of lathe dogs, they would probably be symboled 1 1, 12, 13, etc. Their frames would = ii-A, 12-A, etc., and their screws ii-B, etc. This all worked beautifully until the products became so complicated as to contain more than 26 pieces. After tampering a little with the Greek alphabet, which seemed calcu- lated to scare our new workmen, and trying to use a mixture of small and capital let'.ers, which looked too near alike, we fell back upon the clumsy device of repeating the alphabet, with letters doubled or tripled. When we finally abandoned the above plan, several methods were carefully studied. The next most obvious was to use let- ters for machines and numbers for pieces. This allowed any quantity of the latter, but limited the machines to 26, even with no gaps provided. A certain modification of this method is, per- haps, more in use than any other system. In it letters are used for different sizes or styles of a certain kind of machine, and used over again for some other kind, ad infinitum. This answers the purpose, because there are not likely to be more than 26 varie- ties of one machine. It has, however, the fatal objection of requiring the whole machine name prefixed to each symbol, in all cases where the symbol stands alone, and does not happen to be written with the others of the set in tabular form. As the gen- eral name of a machine usually consists of at least two words, a complete piece symbol becomes too long for convenience in labeling. Examples: Force pump, K — 26; Lathe dog, H — 2. S YMB OLIC NOMENCLA TURE. 1 1 5 Another system consists in using numbers for the machines and numbers for the pieces. This gives isolation and brevity, but no suggestiveness, A serious objection to it is the danger of blurring the numbers together, or of transposition in writing or reading them ; also in the fact that either number cannot be used alone, as it can in the case of letters and numbers. A similar system to the above consists in the use of letters for both symbols. It has the same disadvantages, and the additional one of a limitation in the quantity of letters at disposal. Our system, as finally decided upon, is as follows : — Machine names and piece names are determined by the designer, in gen- eral according with the principles already pointed out, being, of course, made as brief and suggestive as possible, with no two machine names alike, and no two piece names alike in the same machine. In this nomenclature no positive laws can be followed but those of common sense and good English. A machine symbol consists of a group of t/wce arbitrary letter's — capitals. A piece symbol consists of an arbitrary number and follows the machine symbol, cormected by a hyphen ; thus FPA-2 might symbolize the force-pump handle before alluded to — smallest size. The machine symbol may be used alone when required, as FPA. As thus described, these symbols fully possess the qualities of isolation and brevity. To make them also suggestive, some atten- tion must be paid to what letters to use. In practice, we aim to make the first two letters the initials of the general name of the machine, and the last letter one of an alphabetical series which will represent the sizes of the machine. An example of this is shown in the symbol for the smallest-sized force pump FPA. If there is any chance of a future smaller or intermediate size, gaps should be left in the alphabetical order. This " initial " method cannot always be strictly followed, because of such duplicates as FPA for force pump and foot press. The remedy would be to change one initial for one beginning some synonymous adjective, that is, foot presses might be symbolized TPA, assuming that it stands for treadle press. Usually the least important machine should be thus changed. From this it will be seen that, in de- fining the theory of this scheme, the words " arbitrary letters " ii6 PROPOSED SYSTEM. were purposely used. The idea is to make the system thoroughly comprehensive. There might be such a number of machines having identical initials that the letters would be almost arbitrary. In practice, the designer can usually succeed in making the symbols sufficiently suggestive. In considering how many letters to use in a symbol, consider- ations of brevity advised two, suggestivcness three or four. Two letters did not allow of enough permutations, nor indicate well enough the kind and size of machine. Three seemed amply sufficient in the first respect, as it provided over 17,000 symbols. If, for any reason, in the future four letters should seem desirable, the addition of another would not materially change the system. If three letters hyphened to a number of one, two or three digits should seem bulky, remember that this symbol can stand by itself anywhere and express positively the identity of the piece. Its comparative brevity is shown by comparing the second and third columns of the following table (A). In the different lines an idea is given of the application of the system to a variety of products not usually made in any one shop. Table A. Full name of machine and piece. b" X 4'' Engine Lathe, spindle head No. 4 Power Press, frame "]" X 14'^ Steam Engine, crank shaft Buckeye Mowing Machine, left axle nut No. 3 Glass Clock, main spring, One-hole Mouse trap, choker wire 2nd Our symbol for it. ELA— 4 PPD— I SEG— 51 MMD— 81 GCC — 105 MTA— 3 3rd Symbolic name as often used. Engine Lathe, A — 4 Power Press, D — i Steam Engine, G — 51 Mowing Machine, D — Si . Glass Mantel Clock,C — 105 Wooden Mouse Trap, A — 3 4th. 5th. a c '■J ''' u 4 13 4 12 5 14 5 6 16 20 4 17 6th. cj o II 14 13 SYMBOLIC NOMENCLATURE. 117 Table B. FPL No. 3 Foot Press. Weight. Pi5« Same as No. Piece name Material. I 2 3 4 5 6 7 8 9 10 21 26 Frame Gib Side Bar Front Leg — Back Leg Treadle Lever FPH-8 Lever Weight I Pitman FPH-IO Clamp Sleeve Lever Pin FPJ-26 Treadle & Pitman Bolt Cast Iron. Q.-. Rough I Finished "^""^- weight, weight. Steel. Iron. 220 10 45 30 40 17 S5 5 12 3 2' 200 9 40 30 40 15 80 5 10 2 Aggregate finished weight. 200 9 40 60 40 15 80 20 10 4^ 2 Table B is a specimen of part of a page of our " Symbol Book," in which are recorded any machines which hav^e arrived at such a state of perfection and salability as to be marked " Standard " on our drawings. This table almost explains itself The piece numbers in ist column do not have the letters prefixed, because the latter stand at the top of the column. '• Same as " means that the piece is identical with a piece belonging to some other machine, and can be manufactured with it. If it is common to several machines in a set, the smallest of the set in which it occurs is given. The •' quantity " column tells the number of pieces of a kind required. The last "weight" column, added upward, shows total weight of machine. The piece numbers are " gapped " after each kind of material, and also at the ends of " groups," as described further on. This is to allow for future changes and additional pieces; also that other nearly similar machines having more pieces may in general have the same piece numbers. The order in which the pieces are numerically arranged cannot follow positive rules in all cases. In our list of instructions (too long to be here quoted) we direct a classification by materials. In each class we group pieces of the same general character, in regard to the prevaling work to be done upon them, and in natural " machine shop " order; i. e., first planing, then drilling or boring, ii8 PROPOSED SYSTEM. then turning. We also aim to place the heaviest and most im- portant pieces first. Between each group we " gap " the numbers. Regarding position in naming pieces, we assume a front to the machine (where the operator is most likely to be placed), and define direction tersely as " forward," " back," " right," " left," '' down," " up." The adjectives of position prefixed to piece names are, of course, derived from these words, as " upper," " lower," etc. A perpendicular row of similar pieces, say 5, would be rated upper, second, third, fourth and lower. A number of different-sized pieces of similar name may, in like manner, be prefixed smallest, second, third, etc. Before closing, a brief reference to certain (two) supplementary symbols may not be out of place. One is a small letter after a piece symbol (as FPL-21-a), signifying that the piece is obsolete, the standard FPL-21 having been altered. After a second alter- ation, the last obsolete piece would be suffixed " b," and so on. Thus duplicate pieces of old-style machines can be identified and supplied to customers. The other symbol referred to is to indicate the number of the operation in the construction of a piece, and is written thus: FPL-21-ist, FPL-2i-2d, etc. Its use is of great value on detail drawings, time cards and cost records. Oberlin Smith. Symbolic Nomenclature of " Objects." In order to test the correctness of the principles above enun- ciated, and to illustrate their meaning, they are applied in detail to the most complex cases with which I am familiar; viz., the manufacture of small arms and of metallic ammunition. For a general application of symbols see the end of this chapter. 6" YMB OLIC NOMENCLA TURE. 119 I. Application to the Manufacture of Small Arms , as described in Ordnance Alcniorandum 22. DESCRIPTIVE SYMBOLS. I. Of class (kind of arm). Rifle - R. Carbine — C. Revolver _ P. ( pistol) . Shot gun - — G. (gun). 2. Of pattern. Springfield — S-F. Spencer — S-N. Smoot - - — . S-T. Smith S-M. Hotchkiss H-K. Lee — L-E. Chaffe-Reece C-R., etc. Note. — Some of these guns are not in O M. 22, but are given as illustrative examples of the treatment of similar names. The descriptive symbols are written in the inverse order above given ; thus S-F-R ; H-K-C, etc. MEMBER SYMBOLS. Stock and parts S. ^ Barrel and parts B. > Principal members. Lock and parts L. J Bands "^ Tang screw vp. Side screws J Fastenings between principal members. Rear sight T. "" Ramrod _ U. Bayonet... W. ^Appendages. Tools Y. I Packing box X. J 120 PROPOSED SYSTEM. Symbolic Nomenclature in Detail of the Parts of the Springfield System. Full symbol. Full name of part.* Letters. Num'ls. Stock : S. Wood part (one piece) S-F-R-S. lo Tip Tip screw Tip screw and tip (com- ponent) Same plus parts above — Ramrod stop (one piece) . . Same plus parts above . . . 20 120 130 Band spring (one piece) .. S-F-S. 40 Same plus parts above .. . S-F-R-S. 140 Guard plate. " bow . .... S-F-S. nut " swivel S-F-R-S. " screw.. " Trigger " screw ... Assembled guard S-F-S. Guard screw Same plus parts above Side screw washer Same plus parts above ... 51 S-F-R-S. 160 61 « 170 Butt plate " 71 " " screw S-F-S. 72 Same plus parts above, as- sembled stock S-F-R-S. Carbine butt plate S-F-C-S. 71 " " " cover.. " 72 Carbine butt plate cover spring " 73 Carbine butt plate cover friction spring " 74 Full symbol. Full name of part. * Letters. Num'ls. Carbine butt plate cover pin S-F-C-S. 75 Carbine butt plate cover screw " 76 Carbine butt plate tang screw " 77 Carbine butt plate, assem- bled " 80 Swivel bar " 61 " " base, front " 62 Swivel bar, assembled to bases " 64 Swivel ring " 65 Swivel bar and ring on stock " 170 Barrel : B. Rifle barrel proper S-F-R-B. i Front sight and bay 't stud, " 2 Same plus above parts... " 10 Receiver proper S-F-B. 11 Ejector stud " 12 " " riveted to re- ceiver " 20 Same plus above parts " 120 Breech screw (one piece).. " 30 Same plus above parts " 130 Breechblock (one piece).. " 31 Cam latch " 32 " " spring «« 33 Breech lock cap " 34 " " " screw " 35 Thumb piece " 36 " " riveted to 32 and 34 " .17 Breech block complete. .. " 40 When no particular arm is mentioned, the rifle is understood. S YMB OLIC NOMENCLA TURE. Symbolic Nomenclature in Detail^ etc. — continued. Full symbol. Full name of part.* Letters. Num'ls. Firing pin S-F-B. 41 << << screw " 42 Extractor " 51 Ejector spindle " 52 " spring " 53 Hinge pin " 61 Same plus above parts (as- sembled barrels ). ., S-F-R-B. Carbine barrel proper S-F-C-B. I " " front sight stud " 2 Same plus parts above " 10 Carbine front sight " II " " " pin... " 12 Same plus parts above " 120 Etc., etc., etc. Lock : Lock plate << l Bolster screw " 2 Same riveted to lock plate, " lo Main spring (one piece).. " 20 Tumbler *' 21 Main spring swivel " 22 << << <( rivet.. " 23 Note. — These parts really belong to the tumbler, although called in part after the main spring. Tumbler swivel and rivet, riveted S-F-L Bridle screw. Sear Full name of part. Sear spring Hammer Tumbler screw Same plus parts above (as- sembled lock) S-F-L Full sy mbol Letters. Num'ls. S-F-L. 43 (< 44 51 " 52 Fastenings : Upper band Gun sling swivel Stacking swivel Swivel pin Upper band complete F. S-F-R-F. Base screw " I 2 3 4 10 Lower band (one piece) .. " 20 Tang screw, " " ... S-F-F. 30 Side screw, " " .. " 40 Carbine band S-F-C-F. i " " swivel " 2 " " " pin.. " 3 Appendages. Rear sight : T. Base " " spring ** Same plus part above " I 2 10 II " leaf «« Joint pin . " Slide '« " spring " " " rivet " Leaf, assembled " Sight, assembled, rifle ... R-T. '« " carbine, C-T. Note. — The sights are alike until grad- uated, and hence are simply designated as T. I ; T. 23, etc. ' When no particular arm is mentioned, the rifle is understood. PROPOSED SYSTEM. Symbolic Nomenclature in Detail, etc. — continued. Full name of part. Ramrod : For rifle (one piece) For carbine, jointed; joints I and 2 .Same, joint 3 " complete .. Full symbol. Letters. Num'ls. u. R-U. C-U. . C-U. w. Bayonet : Blade " Neck and socket " Same welded to blade " Clasp " screw " and screw Bayonet complete for all arms . . •. Tools : Screw driver, large blade, '« small " " " rivet '* " assembled.. Tumbler and b. s. punch, large blade Same, small blade " rivet " assembled Combination screw driver, large blade Same, small blade *' tumbler and b. s. punch Same, rivet Full symbol. Full name of part. * Letters. Num'ls. Same, assembled Y. Headless shell extractor.. " 30 40 I 2 Packing box : X. Sides of rifle box S-F-R-X. I Top and bottom << 2 End pieces " 3 I Top cleats " 4 2 Handles X. .S ID Empty box S-F-R-X. 10 II Corner pieces <. II 12 End linings 12 20 Inner linings i< 13 Set of wooden linings " 20 Tin linings << 21 Tin and wooden linings I 2 3 complete <( 30 Muzzle clamps << 31 10 Butt " <( 32 33 Top " " Bayonet " <( 34 40 II Set of packings complete, «' 12 Box complete S-F-R-X. 13 20 Finished arm, more or less complete : Rifle complete, with tools, 21 bayonet, etc., boxed S-F-R. 22 Same, without box << I " " tools " 2 23 " " bayonet " 3 24 Etc., etc., etc. ' When no particular arm is mentioned, the rifle is understood. 5 YMB OLIC NOMENCLA TURE. 1 2 3 II. Application to the Manufacture of the Staple Products of Frank ford Arsenal as described in First Pamphlet on the Shop- Order System, January, 1881. DESCRIPTIVE SYMBOLS. 1. Of class (kind of product). Ball cartridge.- B. Blank cartridge O. Target pasters - — Q. Cannon primers _ — T. (tubes). Fuzes — — Z. 2. Of pattern — OF CARTRIDGE. /. Referring to arm for which designed. Rifle R. Carbine _ — C. Revolver -. P. (pistol). Shotgun. G. (gun). 2. Referring to construction. Folded-head case — F. Solid-head case.. S. OF CANNON PRIMERS. Electric primers.. -• E. Friction primers F. OF FUZES. Time fuze — - -- T. Note. — The descriptive symbols are written in the inverse order above given ; thus, F-R-B., E-T., T-Z., etc. MEMBER SYMBOLS. The individual cartridge, primer, fuze, etc., of which case, bullet, powder, primer, etc., are the components A. Paper package or its equivalent K. Wooden packing box or case X. 124 PROPOSED SYSTEM. Symbolic Nomenclature in Detail of Staple Products of the Frankford Arsenal. Note. — The rifle cartridge, solid head, is taken as the type, departures from which are noted as they occur. Folded head substitutes F. for S. throughout. Full symbol. Letters. Num'ls. Full name. Case (one piece) Full symbol. Letters. Num'ls S-R-B-A ID Primer cap for all arms S-A. 1 1 " fulminate A. 12 " anvil S-A. 13 " foil " 14 " assembled " 20 Cup anvil F-A. Ii Fulminate A. 12 Primed anvil F-A. 20 For revolver amm'n the same, substituting F-P-A. Primed cases, (R. or C.).. S-A. or F-A. 120 Primed cases, revolver S-P-A. or F-P-A. 120 Powder A. 21 Wads for carbine S C-B-A. 22 Paper cups (R. or C.) S-O-A. 23 Bullet (R. or C.) " revolver .. A. P-A. Finished cartridges, more or less com- plete. Blank cartridges, loose (R. orC.) S-O-A. Blank cartridges, loose, revolver S-P-O-A. Ball cartridges, loose, rifle, S-R-B-A. " " " car- bine S-C-B-A. Ball cartridges, loose, re- volver S-P-B-A. Full name. S-R-B-A. packed complete, S-R-B. Same, packed in paper only, " i Etc., etc. Note. — The primers F-A. 20 and S-A. 20 may in some circumstances be used in either kind of case indifferently. I have taken the usual practice. Paper package or its equiv- alent K. Body " I End " 2 Wrapper " 3 Twine " 4 Assembled body " 10 Comb " Packing piece " Body assembled with pack- ing for use S-B-K. Wooden box (R. or C): X. Sides Ends Bottoms Lid Handles Assembled Painted S-B-X. Electric primer ; Body Branch Body and branch as'bled, Wooden block Copper wire Platinum wire Copper and platinum wire soldered Poplar strip E-T. E-T-A. II 12 I 2 3 4 S 10 I 2 10 II 12 13 14 6" YMB OLIC NOMENCLA TURE. 125 Symbolic Nomenclature in Detail, etc. — continued. Full symbol. Full name. Letters. Num'ls. Gun cotton E-T-A. 16 Assembled block " 20 Assembled primer, empty, " 120 A. Loaded primer, loose E-T-A Packed in wooden boxes . . E-T. •' " tin canisters... «« " " paper packages. << Friction primers : F-T. Body F.T-A Branch Body and branch assem- bled << Wire <( Friction composition << Assembled primer, empty, II 12 120 Full symbol. Full name. Letters. Num'ls. Powder A. 21 Loaded primer, loose F-T-A. Packed in wooden boxes, F-T. " " tin canisters " " paper packages, Time fuze ; Body Composition , Priming Fuze complete, loose T-Z-A Packed in wooden boxes, T-Z. «< " «« blocks, " Target pasters : Q. Paper discs Q-A. Packed in paper boxes Q. " I " 2 T-Z. T-Z-A. I «« II << 12 Remarks. The descriptive symbols may be affixed to all member sym- bols, as occasion may require, and new descriptive symbols may be devised to suit new manufactures. Conversely, the descriptive symbols should be dropped when the Shop-Order number sufficiently defines the object for which the time or material is expended, or when their use in full would give an erroneous idea of specialty. Thus, if Shop-Order No. 49 refers to making a certain number of folded-head rifle ball cartridges, 49-A. i defines the particular cartridge case quite as well as 49-F-R-B-A. i, and much more briefly. For a similar reason powder is known throughout as A. 21, and fulminate as A. 12; because these articles are com- mon to all classes of ammunition. In referring to the cup anvil made for either the rifle or car- bine cartridge, and noted in connection with the number of a standing Shop-Order (Chap. XI), we would write it simply 213- F-A, II. If the pistol cup anvil were meant, we would write 213-F-P-A. II, reserving the general title for the more import- ant ammunition. 126 PROPOSED SYSTEM. In fine, we must always use the Shop-Order number and the member symbol with its numerical suffix when this is required ; to these we must prefix only as many descriptive symbols as are needed to thoroughly define the object in question. 4. N. or Operation. Under this heading on the cards is to come the symbolic num- ber of the operation requiring the expenditure which the card reports. It was formerly restricted to the staple objects which we have just discussed ; but by the use of more general tables, to be described, it may be used for general work. A good system of symbolizing operations is very important, for upon the exact knowledge of their comparative cost will be founded the most important economical reforms. The system should be simple, comprehensive and flexible. Simplicity can be best attained by a proper classification, grouping together operations of the same class. Their symbols will thus be most easily remembered, since, as a rule, the same class of workmen will use the same class of symbols. Also, mis- takes in notation will be of less consequence, since the errors will tend to confine themselves to the limits of the group. See page 43- Comprehensiveness is given by spacing the groups so far apart that they may be extended without danger of overlapping. See Mr. O. Smith's remarks on "gaps," page iii. Flexibility is attained by permitting a certain internal develop- ment of individual symbols within a group. If we assume that an operation is intended to make some change in the condition of the object operated on, we are forced to base our classification upon the means employed to effect that change, because the other variables — the operators and the ob- jects operated on — have already been classified separately. In the accompanying example I have endeavored to apply these principles to the wants of an Arsenal. The effort amounts only to a suggestion, for every shop will need data not S YMB OLIC NOMENCLA TURE. 1 2 7 given here, and will omit some of those enumerated. See graphical table of operations, page 133. We begin by the simplest way of changing an object, viz., by exposing it to some influence, such as heat, which will change its constitution ; or to some process which will change its condition externally, as by pickling. From this class of operations we pass by slight degrees to those where more active means are employed, as in painting, oiling, etc. To such operations gener- ally we give a series of symbolic numbers, beginning with loi.* We now come to more active means of attack, such as those which make a change in the shape of the object. This lot in- cludes generally workers in sheet metal, like tinners, etc. In this I assume a distinction between a change in shape and a change in form: we have iron, say, in the form of sheets which may be fashioned into a variety o{ sliapcs. This group is numbered from 201 upwards. Changes of form are more serious and are effected in two general ways : 1st. By plastic processes, such as are enumerated in the following list from 301 up. 2d. By cutting of the various kinds described in groups 400, 500, 600, 700. t The next step in complexity relates to the means employed to unite component parts together. These are numbered from 801 up. Then comes the 900 group, relating to unclassified operations. It will be seen that many of these require the highest grade of labor. This resemblance between the grades of labor in the same group is accidental, and though by no means conclusive, is quite reassuring as to the general correctness of the analysis. * As a parallel change to that of condition might have been named that of situation, comprising the means used to move objects from place to place by hand, by team, by power, etc. But as this group of operations would only require four or five out of the 99 numbers allotted to it, and for other evident reasons, it is placed in the same class with others relating to changes of condition. t If there were not so many cutting processes to be provided for, it would be more consistent to unite all cutting operations in one group, 400. But as the tendency of machine work seems to lie in this direction, I have left all the room possible for extension. The classification of cutting tools is from Rankine. 128 PROPOSED SYSTEM. When there is a series of operations of the same kind performed on one object, hke the five draws in cartridge-making or the eleven minings of the breech block, the exact stage of work may be indicated by a suffix as follows: Third draw, 350, 3 ; or 350, c; or 350, third ; and the eleventh milling as 650, 1 1 ; or 650, k ; or 650, eleventh, as may be directed. This course admits of variations in each set of operations within a group without interfering with the sequence of the other sets. Note. — Operations upon tools, etc., required to produce staple objects of manu- facture, are to be indicated according to the operation for which the tool is made, and not according to the operation which happens to be necessary to make the tool suitable for its work. For example, tempering a die for swaging bullets would be referred to swaging bullets instead of tempering, because it is more important to know all the items of cost for swaging bullets than it is to know the cost of tempering dies. The tempering may, however, be also indicated in the separate space left for detailed state- ment. But operations for other than staple objects may be indicated by the sym- bol for the mechanical operation actually performed ; thus, tempering cold chisels would be, say, 213, T., iii. This course will prevent the use of vaguely synonymous terms describing occupation, and will afford exact ground for analysis Avithout regard to the particular shop or department in which the work happens to be done. Analysis of Operations. Class i. Symbols of Ope^'ations causing Changes in Condition. Heating loi Drying 102 Annealing 103 Tempering iii Case-hardening 112 Pickling 121 Cleaning 122 Washing 123 Blacking in oil 131 Browning 132 Plating 133 Polishing 134 Burnishing 135 Oiling 141 Puttying or filling 142 Painting 143 Varnishing 144 Whitewashing 145 Stamping 151 Printing 152 Stencilling 153 Etching 154 Changes of Situation. Moving by hand 191 1 Moving by power 193 " " team 192 | SYMBOLIC NOMENCLATURE. Class 2. Symbols for Operations causiug Changes in Shape. 129 Straightening 2oi Bending 202 Forming 203 Folding 204 Indenting 205 Winding 211 Twisting 212 Blocking into shape 221 Mandreling 222 Spinning 223 Class 3. Symbols for Operations causing- Clianges in Form by Plastic Meails'.' ^ Moulding 301 Casting 302 Rolling 311 Forging 312 Swaging or pressing 313 Drawing (likewire) 321 Class 4. Symbols for Operations causing Changes in Form by Cutting. — I. Shearing. Shearing proper 401 Combined punching and cupping j (double action press) 45 1 Punching, inside, including trimming, 411 . " outside, " " ' 412 I Class 5. II. Paring Tools producing Surfaces of Revolution. Turning 501 Clamp milling 502 Screw " 503 Thread-cutting, male 504 Counterboring 542 Countersinking 543 Reaming 361 Boring 52 1 Thread-cutting, female 571 Drilling 541 Burring 581 Class 6. III. Paring Tools producitig Ruled Surfaces. Planing 601 Milling, straight or curved lines 651 Slotting 602 Broaching 603 ] Profiling 661 Sawing. 621 I30 PROPOSED SYSTEM Class 7, Symbols for Operations caicsing Chajigcs i7i Form by Scraping Tools. Scraping 701 Tumbling 713 Filing by hand 71 1 j Grinding 721 " rotary 712 j Lapping 722 Class 8. Symbols for Operations causing Changes in Objects by nniting them. Welding 801 Basting Melting together 802 Brazing 811 Soldering 812 Gluing 813 Nailing 831 Screwing 832 Riveting 833 Sewing. Mixing 85 1 Assembling (includes loading) 852 Packing 853 Assorting and other operations ex- pressing dis-\xmon 891 See remark, page 127. Class 9. Symbols for Miscellaiieons Operations. Superintending 901 1 Gauging 922 Designing 902 Inspecting 923 Recording (clerks) 903 Fitting or finishing 911 Weighing 921 Miscellaneous work 991 " handwork 992 " machine work 993 Examples in Practice. I have retained the following list, which is substantially that issued at Frankford Arsenal for the use of the shops, so as to show to those familiar with both methods how much more clearly the new plan works. Shop-Orders 49 and 107 are supposed to refer to the manu- facture of certain quantities of the old service folded-head, and of the new solid-head, cartridges, respectively. S-0. 8 requires the making of a special machine for the use of the shops, which SYMBOLIC NOMENCLATURE. 131 after it is done will be charged at its cost to S-0. 213. Shop- Orders 91, 247 and 368 refer to special manufactures made for issue, sale, etc. The others are standing orders. Sec Chap. XI. Examples in Practice of Method of Recording Charges AND Credits for Labor and Material. Name of Material and Nature of Service in full. No. 1. 10,000 lbs. sheet copper, 0.90 thick. 2. Tempering cherry for bullet dies. 3. Making three pair bullet dies. 4. Adjusting bullet machine. 5. Making bullets. 6. 10 lbs. steel for machine shop tools. 7. Proof house work. 8. Repairs to proof house instruments. 9. Cleaning large planer. 10. 10 lbs. waste for same. 11. Drawing for new burring machine. 12. Patterns " " " 13. Milling C.-bore, new burring machine. 14. Forgings " " " 15. Slotting bed " " " 16. Making a drawing for Ordnance Office. 17. ^^aking a pattern for sale to inventor. 18. Making folded-head revolver heading tools for stock. 19. 7 drawing dies for service ball cartridge. 20. Repairs to messenger wagon. 21. Driving messenger wagon. 22. Putting on new gas burners in shop. 23. Inspecting gas meter. 24. Running engine. 25. Oiling shafting in loading-room. 26. " " machine shop. 27. Repairing belts on draw presses. 28. Bushing counter-shaft of boring mill. 29. Master workman's time. 30. Foreman of case shop, half time. 31. 32. Running draw presses on cannon primers. 33. Running draw presses on cartridges. Purpose of the Expenditure of Labor and Material, expressed by Symbols. s-o. 0. 0. N. 107 W. A. 107 P. A. 31 313 107 T. A. 31 313 107 A. A. 31 313 107 W. A. 31 313 214 P. 387 W. 992 387 P. 991 214 W. 122 214 W. 122 8 P. 902 8 P. 992 8 P. 651 8 W. 312 8 w. 602 91 w. 902 247 w. 992 213 T. F-P-A. I 204 49 T. A. I 321 215 P. 215 W. 192 219 P. 219 W. 216 A. 901 213 A. 141 214 A. 141 213 W. 992 214 P. 501 or 521 213 A. 901 49 A. 901 107 A. 901 368 W. A. I 321 49 W. A. I 321 132 PROPOSED SYSTEM. Examples in Practice, etc. — continued. Name of Material and Nature of Service Purpose of the Expenditure of Labor and in full. Material, expressed by Symbols. No. 34. 100 lbs. musket powder. 35. Supplying powder to loading machine. 36. Loading cartridges. 37. Paint'g boxes for solid-head cartridges. 38. " " service cartridges. 39. " " target pasters. 40. Making paper boxes for target pasters. 41. Cutting pasters into boxes. 42. Shoeing a horse. 43. Dressing cold chisels. 44. Determining trajectories, Sharp's rifle. 45. Testing daily work by firing, foreman. 46. Assisting in same, workman. s-o. 0. 0. N. 49 W. A. 21 852 49 W. A. 21 852 49 w. A. 21 852 107 w. X. 10 143 49 w. X. 10 143 713 w. X. 10 143 713 w. K. 10 211 713 w. A. I 412 215 w. 992 214 w. 312 387 w. 902 107 A. 923 107 w. 952 SYMBOLIC NOMENCLATURE. 133 «2 Z Ml o r w H en < rt o .2 ■=> CJ w U " i ^ c .S iii; M O u ii ii ;s •S -S a, ;s h M t/3 ^ e C rt a, u CO ^ 3 C/3 u o u o b/) tt) .S 3 a, rt rt Pi >- C/^ M ro >> ,a W) b -&. V ^ 1> . ^ s 1 % : -c ■ 3 fc b/1 • c ; 15 r^ 3 • '2 u .— ii ::> s ^, N ro •v, ?5 C/l *-» t/l 1 1^- ^ Ca O.I3 CHAPTER X. PROPOSED SYSTEM. A. EXTERNAL RELATIONS. It will be seen from what has been said that the main difficulty in the present system arises from the overlapping of the really distinct accountabilities of the Commanding Officer and the Ordnance Storekeeper; and that the Current Service Return has dwindled in size and importance because of the facility with which the officer making it could rid himself of whatever responsibility it imposed. The responsibility of the Commanding Officer for supplies in current service is in its essence precisely like that of the Ordnance Storekeeper for supplies in store, and should be assumed and discharged by precisely similar means. The only difference be- tween them is, that the stores in current service are subject to alteration in name and condition from use, while those in store are only subject to change in condition from the effects of time. The escape from the dilemma between the efficient working of the arsenal as a whole, and the personal responsibility of the Ordnance Storekeeper, is to be found in expanding the scope of the Current Service Return so as to make it include not only all transactions which can be performed by the Storekeeper, but also those over which, the Commanding Officer being himself a party to them, he, the Commanding Officer, has properly an exclusive jurisdiction. These last are the expenditures of material. It seems hardly necessary to repeat that the function of a Store- keeper is to keep stores. Hence the anomaly of his discharging himself of the responsibility for stores placed in his keeping by reporting them " expended," as he now does. Neither he nor any of his agents have the power to expend stores, or in any way EXTERNAL RELATIONS. i35 to alter their state, name or condition. This expenditure is the exclusive prerogative of the Commanding Officer. Hence all that the Storekeeper can do is to obey the order of the Commanding Officer, expressed or implied, and turn over to him or his agents for use in the current service of the arsenal such stores as may be required. These the Commanding Officer may keep unchanged, or may alter by fabrication (" expend "), at his pleasure. It is his right and his duty, provided that he tells what has become of the material expended by showing into what fabrication has entered. Now, since the whole is greater than any of its parts, the Com- manding Officer may, besides expending material (altering its name), do whatever else is permitted to the Ordnance Store- keeper. Hence he may receive all materials purchased for cur- rent service directly on his own return, without requiring the Storekeeper to go through the motions of receiving and issuing property which neither he nor any of his agents may have ever seen. So, if materials on his return are required at other posts, he need not go through the performance of first invoicing them to the Storekeeper, taking his receipts, ordering the Storekeeper to issue them, and having him make new invoices and take new receipts from the real consignee. He will simply do it all him- self, once. Should he fabricate a machine which he wishes to keep in the shop, he is not obliged to turn it over to the Storekeeper, and then, like the King of France, march down the hill again with the machine. He simply charges himself with the machine as having been received by fabrication. His expenditures for fabrication are managed in the same way; and so with every transaction with material. The volume of the Current Service Return will be somewhat augmented by this change, but that of the Store Return will be almost as much diminished, so that the amount of writing on the two returns will not be greatly increased from this cause. But the result will be, that each tub will stand on its own bottom, and that each return will explain itself so fully that, although it 136 PROPOSED SYSTEM. is possible that more writing will be required (of the clerks only), this will be so distributed from day to day. and will be based on such plain and consistent data, that the total amount of labor performed will be much less than it is now, and its results be much more satisfactory. Combining these advantages with those following the appoint- ment of an Executive Officer, it seems reasonable to deduce the following propositions : 1. That the Executive Officer and the Ordnance Storekeeper shall be co-ordinate subordinates to the Commanding Officer, each acting independently in his own sphere in behalf of the Commanding Officer. Note. — In the Executive Department there may be several officers, assistants to the Commanding Officer, each of whom in his own sphere represents the Executive Officer. 2. That the responsibility of each officer shall be confined to the property which, under the Commanding Officer, he himself controls or which actually passes through his hands. 3. That the Storekeeper shall be responsible for only the public property in store ; and that the Executive Officer shall be re- sponsible for only the public property of all kinds in current service. 4. That the Executive Officer shall account for the property in his charge on the Current Service Return ; and the Storekeeper for that in his charge on the Store Return. 5. That the foremen shall be considered the agents of the Executive Ofiicer, and the assistant storekeepers the agents of the Ordnance Storekeeper ; and that the returns of these officers shall be compiled from the records of their agents' lawful actions. 6. That unless specially required, no account shall be had of property transactions between agents of the same principal ; but that transfers between agents of different principals shall be always recorded. 7. That the Executive Officer shall, under the Commanding Officer, have sole power to expend materials, and to make and originally account for the fabrications resulting from such ex- penditures. EXTERNAL RELATIONS. 137 8. That to avoid circuitous methods, both officers be em- powered to directly receive and issue material, under the general rules now governing the dealings of the Storekeeper with the outside world. 9. That the Stock Clerk shall complete both returns of the Executive Officer and the Storekeeper, and that the data from which the returns are compiled be preserved for future reference. 10. As indicated by the preceding propositions and the ac- companying tables, the two returns would be made on strictly parallel lines, each one being supported by its own abstracts and vouchers, essentially as at present. The circumstances suggest the following departures from the details of the present system : I. Abstracts B and 5 would be dispensed with as part of the Store Return. The functions of a Storekeeper are only to re- ceive, care for and issue stores. He has nothing whatever to do? with fabricating them, nor is he empowered to expend them. 11. Abstract C should have nothing to do with the cash papers,, but would be based on the fly bills invoicing the property actu- ally received by the Storekeeper or his assistants. These bills, would be numbered as received in a continuous yearly series, and, without obliterating the original entries the nomenclature of these bills would be plainly altered on the face of them in red ink, so as to correspond with the headings of the returns. The quantities would also be similarly altered to correspond with the numbers and units actually received. These bills would be forwarded to Washington for comparison with the Paymaster's vouchers, so as to check the actual objects, of his expenditures, as explained Chap. XIV. III. Present Abstract 5 would be reserved for actual expendi- tures in fabrication by the foremen. IV. Receipts and issues from cither return to the other would be borne on Abstracts E and 6 respectively. V. Receipts and issues by transfer between classes or condi- tions would be born on Abstracts D and 7 respectively. VI. Abstract F would be reserved for articles taken up as found on the post in excess of the quantity called for by either return. 138 PROPOSED SYSTEM. As to permitting the Executive Officer to make issues to the Army and Mihtia, and to make proper sales to private parties, directly, the Commanding Officer would decide. I am confident that experience would show the advantage of developing the pos- sibilities of the system to the utmost. Arsenal Return. As to the disposition to be made of these returns when com- pleted, much may be said. The natural course would be to for- ward them separately to the Chief of Ordnance for audit, as is now done. But the question arises whether, having made so many changes, one more radical still may not be thought advis- able. Considering that the essence of return building lies in its pyramidal structure, would it not be well to have the Commanding Officer audit both returns and transmit their aggregate results, with the value of the articles named, in the form of an Arsenal Return made yearly or oftener? Considering his nearness to the scene of operations, his in- dependence of both the accounting officers, and the incentive which this personal responsibility to an immediate superior would give his subordinates, the suggestion appears to ha\^e claims to attention. The saving in clerical labor throughout the Depart- ment would be very great. If this view were adopted, the Commanding Officer, in com- piling the Arsenal Return, would have a chance to examine so thoroughly the records on which the other Returns were based that their exactness would be assured; there would be no necessity for transcribing these records ; and in the form to be hereafter described they would be so explicit that no rearrange- ment could make them plainer. The Arsenal Return would take the place of the present two Annual Returns, and with the values added would also replace the Inventory. Being merely a transcript of the balances shown by the Store and Current Service Ledgers, Chap. XIV, it could be easily compiled in a very few days by two clerks, one to read off the balances and the other to enter them in the return. EXTERNAL RELATIONS. 139 Quarterly abstracts A, C, i, 2, 3, with their vouchers would be sent to the Ordnance Office as now, for comparison with returns from other officers reciprocally accountable for the stores they enumerate; but the other abstracts, which are now based only upon the unsupported statements of the Commanding Officer, it would seem not inexpedient to entrust to his own auditing. The saving in labor would probably easily permit the rendering of the return at least quarterly with the force now employed ; and as it would be possible for the return and its substantive ledgers to exhibit the actual amount of each kind of material on hand at any time, the ledgers and the return could easily be checked by a random inventory. This is only an indication of what may be done with a system, the elements of which are true and consistent; it by no means follows that it is necessary to develop it to the fullest extent in order to secure some of the benefits which follow the application of the principles on which it is based. The following schedule, relating to transactions with material by foremen and Storekeepers, illustrates the nomenclature of abstracts proposed. For its fuller interpretation see Chap. XIII. 140 PROPOSED SYSTEM. ? ,0 v> CXi r- I' r- 2 £ ■" ^ n ? g J rt^J^ Is S'5.^S5i.£x £l M M ri 4; c u m u S -■ u EXTERNAL RELATIONS. u ~ ° e s o S g ■5 s a PU3 141 io U 3 -r w. u .2^ «>0 CO o 3 -o o *J _ C U5 O £ S ^ £ S ^ »^ Pt,t,2 fetH&.2 S S ^ c JJ o HHo ji H^ is <3 si .^^ ^ '^ Id tS^ tfl::! t- ^a t/; "s ^ §■** 1^ •:;n> s ":s"^ ."3 i: ■5i ^ s e 3 ^ fi £^ ^ 3 H Ul N i2 > C3 J2 ^ 1) H o Uhx: Pi C3 1) rt h^ L- CJ _C Q, u CHAPTER XL PROPOSED SYSTEM. B. INTERNAL RELATIONS. I. Method of giving Orders and recording them. In the office is kept the Shop-Order Book (see page 150), in which all orders for work are entered and given successive numbers by which they are to be known. As these numbers are only symbols, they may run on indefinitely from one year to another, so that the same job may always be known by the same number. The signature of the Commanding Officer completes the act, which then receives the acknowledgment of the Officer in Charge of the shops and of his lieutenant, the Master Workman. The appropriation from which the work is to be paid should always be designated. Standing Orders. All jobs may be so entered ; but as there are many small ones regarding only the maintenance of the arsenal, like the glazing of a window, repairs of machines, and routine work which cannot be deferred until special authority for every case is given, the following course is pursued : A " standing order " is given for eacn of as many sources of general expense as it is desirable to know the cost of. These may be analyzed more or less closely at pleasure ; a dis- tinction should, however, always be made between the mainte7 nance of the military part of the post and of the civil establish- ment. The cost of keeping up the public grounds ; of heating, lighting and supplying with water both the shops and arsenal ; of trans- portation and of motive power, are also useful secondary headings. INTERNAL RELATIONS. 143 It is well to start with a thorough analysis, remembering that while charges can always be combined, it is always difficult and sometimes impossible to resolve them into their component parts. This remark is general. The following examples of standing orders are taken from the practice at Frankford Arsenal : No. of Shop-Older. Maintenance and general repairs of — 21^ Cartridge factory. Factory in general, not above. Arsenal and Military Post. Motive power. Heating factory. " arsenal. 214 2K 216 - 217 .- 218 2IQ Lighting factory. " arsenal. Arsenal buildings. 220 - 22 I.- . 222-- -- . - 223 Factory " Arsenal grounds. Proving ground (ballistic division). 387 --- The irregular sequence of these numbers shows their true symbolic nature. It was not until 212 special orders had been entered that the use of the omnibus orders occurred to me, so the first came as 213, and so on. After a while it became advis- able to keep separate accounts with the ballistic division, so its number was taken as 387. In future I should be inclined to reserve numbers up to 100 for the standing orders — grouping them, page 127, according to the appropriations from which payable. See Chap. XV. Private manufacturers, not dealing with appropriations, would probably group their standing orders according to some desired classifica- tion of their general expense accounts. 144 FRO POSED SYSTEM. Starting afresh at Benicia Arsenal, the standing orders were first provided for as follows : No. of Shop-Order. Application. I ._ Maintenance of Arsenal and Post 2 " " workshops. Repairs of public buildings. Work on new shops, then building. Maintenance of public grounds. " " heating and lighting system. " " watersystem (locally important). Overhauling ordnance and ordnance stores in store and for issue. Overhaulincr ordnance and ordnance stores in 3 A. . 5 6 7 8 Q lO -- the hands of troops. Packing ordnance and ordnance stores for issue. II Maintenance of transportation : horses, carts, wagons, harness, wharves, boats, etc. Maintenance of motive power. " " shop fixtures. " " tools and machinery. " " proving ground. Private work, to be paid for. 12 I^ 14 15 i6 At both arsenals the numbers soon became as familiar as the workmen's names. Foremen are allowed, on their own authority, to issue small supplementary orders based on these standing orders, as it is con- sidered that all necessary precautions have been observed when the Commanding Officer has an assured, though ex post facto, knowledge of their acts. Order Tickets. Going back to the Shop-Order Book, a definite number of copies of the order are made in brief upon order tickets. INTERNAL RELATIONS. Order Ticket in Duplicate. 145 Receipt. M-A. 201. 205. 301. 401. 501. 601. 701. 801. SO. C. ; 0. ; N. < I 88 . Authority, Completed, I 88 . Completion. jSI-A. 201. 205. 301. 401. 501. 601. 701. 801. Receipt. M-A. 201. 205. 301. 401. 501. 601. 701. 801. SO. ; C. ; 0. ; N. '1 ] 88 . Authority, Completed, I 88 . Completion. M-A. 201. 205. 301. 401. 501. 601. 701. 801. These tickets are printed in duplicate, separated by a perfo- rated line, and are of different colors. At Frankford Arsenal the following distinctions are made: Yellow is reserved for cartridge 10 146 PROPOSED SYSTEM. work, the most important; red for other work for issue to the Army; blue is for the local work of the post; white is for sub- orders given by a subordinate in the execution of any of the above. The back is available for any sketches, etc. The receipt is to be punched in its proper place on his supe- rior's ticket by a foreman receiving an order ticket from him : this makes him accountable for the order. When his part of the job is done, he punches out his number on the completion line and returns the ticket to him from whom he received it. He keeps no other record. (Note. — Foremen and others are known by certain numbers, according to a plan described page 91.) The authority is abbreviated in the proper place, viz. : O. O. (Ordnance Office) ; O. S. (Order of Supplies) ; Req. (Requisi- tion) ; C. O. (Commanding Officer), etc., on the originals, or by the proper punch mark on sub-orders. Use of the Order Tickets. Taking the simplest case first : supposing that there is no inter- mediary between the office and the shops, and that there is only one foreman ; the duplicate tickets go with the order book to the foreman. He compares them with the book, signs the latter and immediately returns it to the office. If he has some one whom he can put to work at once, say a blacksmith, he gives him one ticket and puts the other in the rack, see page 92, corresponding to the department where the man is employed. If there is no labor available, he sticks both tickets, folded to- gether, in a similar rack near by. Thus he has always standing before him an exact epitome (i) of what work is in progress, and (2) of what is awaiting attention. Each workman should have a small rack over his bench in which to display such orders as he may have in charge ; thus giving to all, from the foremen to the Commanding Officer, an opportunity of seeing at a glance what work is going on and who is doing it, whether the workman is present or not. See page 93. INTERNAL RELATIONS. 147 When the blacksmith, having completed his task, returns the ticket, the foreman acts as follows, according to the case : 1. If the job has been finished to his satisfaction, he stamps both tickets with the date when completed, keeps one of them and returns the other to the office after identifying it by punching out his shop number in the " completion " line. He keeps no other record. In the office, the date of completion is entered in the proper column of the Order Book. The tickets are then sorted according to the official classification, so as to serve as the basis for making out the monthly " Report of Work done." After this they are sorted in order of numbers, and placed in trays, page 94, with other tickets previously completed, for ready reference when required. 2. Should the job require further work by another man, say a carpenter, the foreman takes both duplicates and puts them in the carpenter's division of rack No. 2, awaiting the disengagement of the particular labor required ; or else he simply transfers the smith's ticket to a carpenter. He picks out from rack No. 2 other work for the smith, divides the tickets, gives him one and trans- fers the other to the active list of rack No. I. Should he wish to keep both men at work on the same job at once, he gives to one a similar white ticket, bearing the order number and such details as are necessary for his guidance, and substantiates the proceed- ing by punching the authority space. The duplicate of this ticket should be treated as the others were. 3. Should the foreman have to give an order based on one of the standing orders, he makes out a duplicate white card and treats it as before explained. Whenever a duplicate ticket is turned in to him as complete, he sends it to the office, as an indication of the progress made in the work, and also as a check on his management. This permits him to act freely by requiring only a record of his acts. In making out order tickets the foreman should be careful to indicate on them, as far as he may, the proper symbols to be used by the workman in reporting his resulting work. The manner of doing this is explained page 97 and Chap. XII, XIII. 148 PROPOSED SYSTEM. Taking next a more complicated case, where there are several foremen united under a master workman, who, in turn, is under the orders of the Officer in Charge of the shops (Executive Officer), the following would be the course : Following the principle of making clerks do clerks' work, as many copies of the order as may be required, not less than three, are made in the office and are sent with the book, as before, to the Officer in Charge. He signs the book and sends the tickets to the Master Workman, who punches one ticket and returns it, keeping the others, which he distributes to the foremen whose departments are to work on the job. The Master Workman takes their receipt by their punch marks on his own ticket, which, like the Officer in Charge, he places in the rack corresponding to the department in which the work is to begin, and so on. The foremen, as well as himself, may issue subsidiary white tickets, giving in detail orders for such components of the work as are necessary. The job being completed, each one passes his ticket to the one from whom he received it, so that finally the office is informed of its completion and the order is crossed off the book. Remarks. Thus it will be seen that there is but one book involved in the whole process ; and that this book, serving both for original entry and for final record, is practically always at the office, where it is most required. The subsidiary operations, being within a sub- ordinate jurisdiction, are carried on by order tickets based on the authority of the original entry, either directly or by derivation from it. The tendency is always to give orders which are explicit, be- cause in writing; and proper, because based upon authority. They are given in the loose memorandum form, which is the most natural and convenient; and they have besides the conspicuous advantages of portability and distribution combined with the possibility of formal delivery and receipt, thus giving them a force which no stray slip of paper, unsupported by the order book, could have. INTERNAL RELATIONS. 149 The tickets follow the work in all its stages, both fortifying the workman by their assurance, and affording necessary information to the workman's superior. Finally, the work being done, they pass definitely away, leaving a clean score for other entries, to which an undivided attention may be applied. The difference between the tickets and the " fabrication book " of the present system, see page 57, is now apparent: instead of the completed orders occupying the most room, they now dis- appear from view as soon as done ; while the only real objects of interest, the incomplete orders, are most conspicuously displayed before those who have them in charge. The standing orders give the system the flexibility without which it would fail ; they permit it to be conducted as rigidly or as loosely as may be desired. Whether loosely or rigidly carried on, the result will certainly appear in the summing up of the year's work. The more specifically the orders are originally given, the better can the resulting charges be distributed to where their burden belongs ; the more loosely they are given, the larger will be the account for indefinite miscellaneous expenses. Between the fear of making his current work cost too much, and of being reproved for the undue size of his general expense accounts, the foreman will naturally incline to an accurate placing of every charge he controls, for he knows that all expenses appear somewhere in his accounts. It must be remembered that an order ticket does not represent either labor, material or product. It is only a memorandum of the authority by which certain expenses are to be incurred. At- tempts to combine this with the other ideas will result in confusion. ISO PROPOSED SYSTEM. o CO CO rt J5 w W '—' in ^ •vl < ^ O -^ "^ ^ ?< < ^ ^ Pi <= ^y ><; Pi •v> o <:^ > p* r2 &J w •^ rr; ^ H •K. o 4 U ?< <: (.^ Uh L) t^ ^ ^ < ^ > o ^ tn c^ ■^ w 1^ Q s ei <^ O Cu, o K C/5 H '^ W Pi ci D U CJ Date of com- pletion. d at; pi 'T, I J. II. G.. J. H. G. J. II. G.. J. II. G. J. H. G. III K U. z h < K s s ;s ^ ^ S K K K K M c "3 u C u rt £!£ EO u S. C. L.. S. C. L.. S. C. L.. S. C. L.. S. C. L.. < , u ' bJO 0. & 0-S. 0. & 0-S. A.&E.M. A.&E.M. R. A rt ^ '-^ 2 M : ood- imer c — 3 ,c • OJ > B ^ E s S^ •■" LO tu 3 td - T3 rt •£ 3 1 o"!^ to 5 -0 S Q ^ It rt 5t5 § fe 8S s 2 rtd g ^^ ^ S OJ ifi > u 12; 1- 1- E • IS rt CN I^ t^ 'i- •japjO JO ONj ^ vo rv. CO • :- • V , V . . CI , ■s->- (U • 1) • • (U • " u .On . vO . On iJ n-5 o%> 0^ <^- t^ ^ 6^ d*" 6°^ cJ ^ 06 ; 6 - \ QW c rt rt CHAPTER XII. PROPOSED SYSTEM. B. INTERNAL RELATIONS.— ConimMcA. « (^ .^ 2. Labor Charges, or Services. C/3 4-) « 2 "c a h g •4-J D H Z c J o o - n u, d < ' 3 a- Z S f ::i . _u oj 'iZ C C^ (U "2 tfi t3 \^ u < 1 '3 0) TJ (4 \^ 'O o ■a _C b , V, C a u s "> ;h CQ 1-1 o (P c i 1 1 Q ^ S Oi n < ^ u d w u iz; t— 1 1 > O pci CJ ^ r3 o 1 d _o__ 1 J •S300IJ •auijx "SXINA •axva 152 PROPOSED SYSTEM. I. Inside Services. Each workman is supplied with a book of fifty pages, each page containing a coupon card 2| x 5 g inches and a stub about i \ inches wide, in which, to save him writing, is stamped his shop number, his name, and his wages per time unit, unless he is working by the piece. Should he be steadily engaged at piece work at the same price, his wages per piece unit should be stamped in the proper place. His employment begins from the time he receives the book : this prevents at the start many causes of misunderstanding as to when services began and as to the wages to be paid. When the workman goes to work in the morning, he gets his book from the foreman, and when he leaves work he returns it to him, made out so as to indicate the distribution of his time dur- ing the day. Day^ or Time Work. The workman makes but one entry on each leaf, so that, if the time unit in his shop be the quarter day, he may have, at the most, four pages to fill, representing four different jobs. If time is kept by the hour or by the half hour, he may have ten or twenty pages to fill, depending on the variety of his employment. If working steadily at the same job all day long, he will have but one page to fill, although the units recorded will be 4, 10 or 20, according to the time-reckoning adopted in the shop. (Note. — This supposes the usual custom of reckoning lo hours to a clay's work, although, in government workshops, the number is now reduced to 8.) He fills that portion of the card showing the employment by writing under " Charge to " the symbols explained in Chapter IX, adding such details as may be required to make the symbols explicit, in the middle space. In the " time unit" space he puts down the number of quarter days, hours, half hours, etc., he has worked on the job represented in the first column, and on the stub he makes such memoranda as he may wish to keep for his own information. He then returns the whole book to his foreman. The book thus serves a double purpose ; it affords the workman an opportunity of making a formal, definite charge for his labor, INTERNAL RELATIONS. 153 and it gives him the only opportunity of doing so. Thus it takes the place of a roll call or time check when beginning or quitting work, and it makes the man who knows most about his work re- sponsible at the start for the correctness of the charges. After the close of work the foreman looks over the books, verifies the charges, tears ofif the coupons, stamps them with the date and sends them to the office. Absentees for a whole day are so marked on a leaf taken out of their own books. This prevents all future questions as to the workman's having been actually engaged or not on that day; the fact is settled at the time by the most competent authority. Those absent for a part of a day, if coming late, have the first page filled out to show the number of units absent, when they receive their books from the foreman ; those leaving early have the last page similarly filled by the foreman at the time they leave the shop. As a precaution against fraud, and for other purposes, the coup- ons of each book are serially numbered. A further precaution could be taken by requiring each coupon to be signed with the most characteristic of all signatures, viz., the impression of the ball of the writer's right thumb in such ink as is supplied with the ordinary rubber stamps. Except for a special purpose. Chapter XV, such a precaution is probably unnecessary, and, unless ex- perience proves its wisdom, would probably cost more in time and trouble than would be lost by omitting it from the scheme. It is not necessary to wait until the day is over to collect the books; they may be taken in as the men pass out to dinner, and returned to them as they come back to work. This would pre- vent them from coming to work in the morning, scaling the fence and returning in the afternoon in time to return their books. This practice is not unknown in places where men are much scattered out of doors. The workman is not required to wait until the end of the day to record his employment ; he may easily put down his time as each job he is working on is completed. Even should the job be taken up again, later in the day, no harm is done by having two cards for it. The proper symbols are gotten from the order tickets, given 1 54 PROPOSED SYSTEM. individually, or displayed on a rack or bulletin board in the workshop. Every room of consequence should have a time piece, or, in extended works, time might be indicated as on board ship, by whistle blasts, bells or gongs marking the time units. The 40th or 45th page of every book should be of a special color, or be distinguished by a special mark, so that, when the book becomes that far exhausted, another may be prepared in season. This saves keeping a large number of books stamped for each man, and avoids the loss resulting from sudden dis- charges, etc. Piece Work. A man working on piece work, who has completed a suitable batch of pieces, makes out a ticket to correspond, and gives it with the pieces made to the foreman or inspector. If the work receives the inspector's approval, he punches the service card and forwards it with the other cards. Whatever deductions are necessary, are indicated on the face of the card, so that it may tell its own story completely. The amount space may be filled, or not, at pleasure ; it is for convenience in saving recomputation. Besides making a charge for his labor, it is almost as necessary that the piece workman shall inform the office of how much time he has spent on his work, so as to guide the office in future ad- justments of the tariff. For this purpose the piece workman should give every day an account of the time units employed on his job ; but to prevent his getting paid for them by day's wages, by accident, he should cross out the figures giving his " price per unit," so that the card will give simply a time record, at no price. This, for a man who usually works by the day and only occasionally by the piece. If he is generally employed by the piece, it would be better to have the "price per unit" blank, and let him fill it when required. The foreman's dating mark is taken as his acknowledgment of the correctness of the charges, and also serves to sort all cards of the same date together, if they should become separated. By having him stamp them all with the same date, it becomes unnecessary to depend upon the workman's accuracy in reckoning INTERNAL RELATIONS. 155 the calendar, and he is saved just so much writing. In efifect he writes no more on each card than he would for each job, if all the entries were made on one '* Time Card," as is now done at Frankford Arsenal. We thus have all the operations of each member of each department for the same day narrated in the truest and fullest possible manner ; it now remains to show how this information is utilized. The cards go to the Cost Clerk and are shuffled, first, by names of workman ; second, by shop-order numbers under each name. The time is then entered in the time book, Chapter XV, opposite to the shop-orders on which the man has been employed. This is to enable each workman's wages to be charged to the proper appropriation. In private shops all that would be necessary would be to put down his total time or wages for the day on form A, page 60. The cards corresponding to each order number are then placed in a pigeon hole bearing the number of the order on a detachable adhesive ticket (target paster). Those denoting absence are sorted by rates of wages and placed in a separate pigeon hole. Each pigeon hole shows at a glance what labor has been done on the job it represents, when, and by whom. Every empty pigeon hole testifies to a job so far untouched, and so on. When the order ticket comes back " completed," the cards corresponding to it are taken out, the summation of rates rapidly made. Chapter XV, the paster torn off, and the pigeon hole made ready for another number. The cards may then be filed away by order numbers, or may be shuffled according to C, O., N., Chapter XV, and combined with others bearing the same symbols under other order numbers ; so that at the end of the year, or earlier, a definite idea may be readily had of the cost of performing each operation on every one of the staple products of the shop. General Remarks. What has been said is predicated on the supposition that the employees are all able to write. Where this docs not hold good, it will be necessary for the illiterate to find some one to make 156 PROPOSED SYSTEM. out their cards ; but if they should be employed in large numbers, the services of a time keeper will be necessary. He should get their cards at stated intervals and make them out, but the books should be in the men's own keeping. I have never known trouble of any kind to result in our workshops from the illiteracy of em- ployees, although it is no new thing that they are required to write. Cards for soldier workmen, whose wages are only nominally computed, should be on paper of a different color from that reserved for men whose names go on the pay roll. This helps to tell the story of the pigeon holes, and prevents mistakes elsewhere. It would be well, especially in private jobbing shops, to turn in service cards for the principal machines employed. The " wages per unit " might be based upon their daily interest and depreciation, besides cost of taxes and insurance. 2. Outside Services. Services rendered within the arsenal, and paid for on the pay roll, can be easily reckoned and distributed as before described ; but for those performed without supervision, outside, and paid by separate voucher, no special provision was made until attention was called to them by Captain Michaelis. Such services are express, messenger and telegraph service ; freighting and the traveling expenses of workmen and others. For these he used a special service card, stating the service per- formed, and the shop-order to which it should be charged ; and it was further ordered that no voucher would be approved for payment unless accompanied by the corresponding cards. This wise provision served to catch many charges which had previously escaped analysis, and made the resulting cost more accurate and consistent. I have adapted to the reckoning of outside services this new form of the old " Time Card " (which name was only partly significant), and have thus made the new " Service Card " answer for both inside and outside services, as it well might, since they are, in their nature, precisely similar. The new card is also adapted to piece work, which was but little practiced at Frank- ford Arsenal. INTERNAL RELATIONS. 157 Examples Illustrating the Practical Use of the Service Cards Note. — The card is here reduced to fit the page. The references on cards 6-n are to the examples in notation, page 131. (I.) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 2 1885 Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. ^^4 N, B. Make but one entry on each card. Pieces. Time. c. Of-. AMOUNT. 0. Doll's. Cents. N. ff- /. (2.) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 3 1885 Price per unit. 0,25. Charge to- Nature of service in detail. No. of units. s-o. ^^4 N. B. Make but one entry on each card. Pieces. Time. 4 c. (^ AlVrOTTNT 0. Doll's. Cents. N. f-y- /. 158 PROPOSED SYSTEM. Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-11 are to the examples in notation, page 131. (3-) SERVICE CARD, Frankford Arsenal. APR 3 1885 No. Name. 235, Lannigan, Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. <^y^ N. B. Make but one entry on each card. Pieces. Time. 4 c. a AMOUNT o. Doll's. Cents. N. (4.) SERVICE CARD, Frankford Arsenal. APR 4 1885 No. Name. 235, Lannigan, Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. 6^/ N. B. Make but one entry on each card. Pieces. Time. c. d. AMOUNT. 0. Doll's. Cents. N. INTERNAL RELATIONS. 159 Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-i i are to the examples in notation, page 131. (S-) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 4 1885 Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-0. 6 /^ N. B. Make but one entry on each card. Pieces. Time. 6 c. (?. AMOUNT. 0. Doll's. Cents. N. (6.) SERVICE CARD, Frankford Arsenal. No. Na] APR 6 1885 Price per unit. 235 Lannigan, 0,25 Charge to — Nature of service in detail. No. of units. s-o. ^0^ N. B. Make but one entry on each card. Pieces. Time. c. a AMOUNT. 0.0/ cfy Doll's. Cents. N. cf-/ ^cf i6o PROPOSED SYSTEM. Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-11 are to the examples in notation, page 131. (7-) SERVICE CARD, Frankford Arsenal. No. Name. APR 6 1885 Price per unit. 235 \ Lannigan, 0,25 Charge to- Nature of service in detail. No. of units. s-o. y^/ /(U^t^'}'yiJ2yC€^ S.J N. B. Make but one entry on each card. Pieces. Time. C. C7. AIVTOTJNT S^ 0.0^ Doll's. Cents. N. S^ 'S (8.) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 6 1885 Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. -/O/ N. B. Make but one entry on each card. Pieces. Time. c. oi. AMOUNT. s^ 0.0^ Doll's. Cents. N. S^ 'c3 INTERNAL RELATIONS. i6i Examples Illustrating the Practical Use of the Service Cards. Note. — Tlie card is here reduced to fit the page. The references on cards 6-11 are to the examples in notation, page 131. (9-) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 6 1885 Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. ^0^ /Oii^tZ'^yiJi^e S.J N. B. Make but one entry on each card. Pieces. Time. c. (7/ o.c/ cfy £ixn\j\jSW. Doll's. Cents. N. S^ 'J (10.) SERVICE CARD, Frankford Arsenal. APR 6 1885 No. Name. 235, Lannigan, Price per unit. 0.25. Charge to — Nature of service in detail. No. of units. s-o. SS/ N. B. Make but one entry on each card. Pieces. Time. c. a A IWf OTTNT 0. Doll's. Cents. N. fc^ ^y l62 PROPOSED SYSTEM. Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-i i are to the examples in notation, page 131. (II.) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lanni2:an, APR 6 1885 Price per unit. 0,25. Charge to — Nature of service in detail. No. of units. s-o. J^/// N. B. Make but one entry on each card. Pieces. Time. c. Of AMOUNT 0. Doll's. Cents. N. y^ U (12.) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 7 1885 Price per unit. Charge to — Nature of service in detail. No. of units. S-O. J^S N. B. Make but one entry on each card. Pieces. Time. c. cy. AMOUNT. y o.aC. Doll's. Cents. N. SJ. U INTERNAL RELATIONS. 163 Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-ii are to the examples in notation, page 131. (I3-) SERVICE CARD, Frankford Arsenal. No. Name. APR 8 1885 Price per unit. 235 , Lannigan, %B§ Charge to- Nature of service in detail. No. of units. s-o. J^S N. B. Make but one entry on each card. Pieces. Time. c. d^ AMOUNT. y o.c^ Doll's. Cents. N. S^ u (I4-) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 9 1885 Price per unit. Charge to — Nature of service in detail. No. of units. S-O. £^S N. B. Make but one entry on each card. Pieces. Time. c. cy. AMOUNT. y o.cd. Doll's. Cents. N. SA u 164 PROPOSED SYSTEM. Examples Illustrating the Practical Use of the Service Cards. Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are to the examples in notation, page 131. (I5-) SERVICE CARD, Frankford Arsenal. No. Name. 235, Lannigan, APR 9 1885 Price per unit. Charge to — Nature of service in detail. No. of units. s-0. J^S ( ^aic/ /ianc/ie(^ Ou /oilman oz ini^^iectoi in time iMut *. Actual iO{f.) Price per unit. \-S5 {s.c.) AMOUNT. /4 O0\e.c.) N. B. Make but one entry on each card. {/. corrected dy s.c.) Cia<^ ca O s ^' o Ph X ♦ f^ T3 S 1 04 . 03 R w (^^ <^s ffi H -? ffl - P .E e ^ s C< rO '^ U-) vo t-' 00 N , , 1 M 1 H w Hj . tT . uT i 13 © w u Pi bT a Cu V !3 H ' " <: Qi Jj K >j W3 S < < <: < < Z3 U rJ u f~. _: P3 5 M3WHaOJ dOHS INTERNAL RELATIONS. 187 voucher number; keeps the bill, and sends the teamster with the card to the designated receiver, whose orders are specific to re- ceive no goods without a corresponding card. Note. — In case the bill is received by mail before the stores arrive, the stock clerk may readily make many of the changes beforehand. By changing the names and units to a uniform nomenclature, the stock clerk prevents the appearance on the return of such stores as oil by the gallon, case, pound, barrel, etc.; all requiring separate head- ings for essentially the same thing. The receiver inspects the stores for quantity and quality, and enters under " actual " the quantity actually received in good order of the units indicated by the stock clerk. Thus the fore- man has asked for "10 pieces of brass castings from patterns furnished." They may be billed by the seller and noted by the stock clerk as " 50 lbs. cast brass." The receiver and inspector may find two of them bad, in which case he will receipt for, say, 40 lbs., explaining the difference on the face of the card if there is room for his remark. It now remains for the foreman to authenticate the record; this he does by punching in the stock section " received." He thereby charges himself with the quantity, and the order with the value of the material, until it is disposed of by actual ex- penditure. See case 3. The illustration "applies to the procuring of such bulky stores as lumber, coal, leather, etc., of which every foreman wants a supply for general purposes under his immediate control. Future expenditures from this supply must be credited to the order to which it is now charged. To enable these charges to be made, the foreman marks the card to the cost clerk, who charges 214 with the material at the price named, $14.00, and forwards the card to the stock clerk, who takes up 40 lbs. of cast brass on the debit side of his current service journal as having been received by purchase (abstract C). i88 PROPOSED SYSTEM. Case 3. — Procuring Material to be expended on Arrival. Should the foreman wish to expend the stores immediately on their arrival, he follows precisely the same course, but in addition punches " issued." The stock clerk then makes two entries in the current service column of the journal. One having a numbered and the other a lettered abstract title, they balance and record the transaction. See pages 45, 244. As the card itself is the only voucher for abstract 5, no voucher number is given in the title section under the designation of this abstract; the serial number which the card receives from the stock clerk (page 248) is sufficient. The foreman having asked for the lumber in lineal feet, his requisition is corrected by the stock clerk to agree with the established nomenclature and unit of measurement. This is only given as an illustration ; it is not supposed that the stock clerk will have to correct every departure from the official nomenclat- ure, nor to supply on every card the designation of the class. INTERNAL RELATIONS. 189 CASE III. Drawing Material from Outside the Arsenal to be Expended on Arrival. Frankford Arsenau "^fX..!..^^.^? (f.) Receipts and issues from, Q& (/.) to /a/(.(/.) to to Per ABSTRACT, VOUCHER, ^r s.c.) //i.Cj.^.; 5. QUANTITY. Class. NAME. Condition. No. Unit. Assumed. ^,'fOO Ad) Actual. ^,500 Aif-) Price per unit. I S(s.c.) AMOUNT. 30 I 00(c.c.) N. B. Make but one entry on each card. (I./) {2. s.c.) {s.c) CHARGE TO S-0. ^96 ^r Olyect. N. S-O. CREDITJTO Object. N. p ; KIND. A CI NO. K A WEIGHT, Lbs. G E MEASURE, Ft. Received from, or sent to REO'D ■ BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO 190 PROPOSED SYSTEM. X ♦ X 1 s 3 or ^-^ < TJ ,£1 •.^ LU •o ^ 'B a u C C < L, OJ a "to -3 lU 3 in 1 CD V ^ t^ Li_ ^ 1) M 00 CO ZZ5 « 00 00 « 00 00 tM 00 00 «N tc 0. 00 00 CO «N CC <«-■ 1 d u u (L) u u -CI OJ u Q 00 > < 1 CD' U-I s H < < < < ^ CL. i. cc Eh < 03 R 1^ (^ <1 S Pi • ffi H • a 1 6 ^' s en <3 R CO © M ^ ' i ffl — • • e ' • ' • • • ■ • ' • • • • 1 ' OS MM IS • 1 • • © • M • • ir> cs" cr. K s uT s ft" < J' ' 0" 'if. Id H 9 ^ e u s < <: s u tn E ►4 in ^ i % < < H ea 0) N3W3HOH dOHS 192 PROPOSED SYSTEM. Case 4. — Reporting Fabrications which are kept in Charge. Should the foreman wish to keep the fabrication in charge, he punches " received " from " fabrication " and besides crediting the units to the order under which made, must charge them to the order under which held. He fills in the price by the table furnished (page 172). If the case is not covered by the table, he leaves it to the cost clerk to determine, or estimates it as closely as possible. This affords a very convenient means of keeping account of special tools made for consumption in regular work, otherwise a most difficult matter. Let us suppose that a tool maker com- pletes 4 drawing punches, made under order No. 49. He has charged his labor from day to day to 49 — T — A. i — 321, and his material has been likewise so charged. Now, when the tools are finished they are turned into the tool closet, where they are kept charged at the list price to 213 — T — FA. i — 321, and credited at the same price to 49 — T — A. i — 321, as indicated on the card made out at the time of their reception into the tool closet. Thus, if the tools have been made more cheaply than was to be expected, or at a profit, S-0. 49 gets the benefit of the difference, or the reverse if luck has been bad. The burden is automatically distributed. Further expenditure of these tools must be reported as issues, punched accordingly, and charged to the special order on which employed. For the course to be followed when they are received back again into the tool closet, see case 12. INTERNAL RELATIONS, '93 CASE IV. Fabrication Reported and kept in Charge. Frankford Arsenal, MAY 24 1883 (y;^ Receipts and issues from, /a£. (f.) to S (/.) to to Per ABSTRAOX, VOUCHER, Xs.c.) QUANTITY. Class. Qp.(j.t7i& cazhulae<^.{j') CHARGE TO S-O. O. Object. N. CREDIT TO S-O. ^ Object. N. NO. p KIND. A C K A G E WEIGHT, Lbs. MEASURE, Ft. Received from, or sent to REO'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTH ORITV , 196 PROPOSED SYSTEM. Case 6. — Reporting Fabrication of Componetits taken from one Order to complete another. Suppose that we are making cartridges under No. 107, and an order, No. ^Gj, comes to issue 1,000 bullets of the same kind that we are making. We have a supply on hand, made under No. 107, which is more than is required for immediate wants. So we do not go to making bullets specially for No. 'jG'j, but borrow from No. 107 the 1,000 wanted, crediting No. 107, and charging No. 'jG'j with the nearest approximation to their actual value. 1,000 more bullets will be required for No. 107, but these being made with a flying start, will be more economically made than if the machinery of record, like that of manufacture, had been stopped and set to work again for their special benefit. For the further treatment of this card, see case 5 or case 11. INTERNAL RELATIONS. 197 CASE VI. Reporting Fabrication of Components taken from o?ie Order to fih atiother. Frankkord Arsenal, pCT 24 1883 (-y;j Receipts and issues from, /a^. (/.) to ^(f.) to to Per ABSTRACT, VOUCHER, l{s.c.) T QUANTITY. Class. NAME. Condition. No. Unit. Assumed. 4,000 A(/) Actual. Price per unit. \.006{f.) AMOUNT. 6 \00AC.r.) N. B. Make but one entry on each card. viuuU, 500 qi. 0-) CHARGE TO CREDIT TO S-O. 0. Object. N. S-O. C. Object. N. 767 "W. s^. 34 ^5S 407 ^5r S^. 34 ^5S KIND. NO. WEIGHT, Lbs. MEASURE, Ft. Received from, or sent to REC'D Foremen punch here. X BY Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers pimch here. AUTH ORITY, 198 PROPOSED SYSTEM. Case 7. — Reporting Fabrication of Plant remaining on Hand after Completion of Order. In the execution of an order, it is of necessity that all expen- ditures shall be charged to the order by authority of which they were incurred. But, as stated page 99, there are many nec- essary charges for work which is not only useful in the preparation of the order, but which has a contingent value for future manu- factures of the same kind. Such are charges for drawings, patterns, special tools, etc., known generally herein as plant. When an order is completed, these remainders should be ap- praised, and cards made out, charging them at their contingent value to the most probable standing order, and crediting them on the same card to the order under which made. The facilities of the workshop are thereby charged with the fair cost of what increases their future usefulness, and the order is correspondingly relieved. The card should be punched " received" as by " fabrication." Many special orders would receive credit only for the scrap value of the patterns and tools ; in some cases these would have no value. Too great values so charged would be corrected by re-appraisement on the inventory. INTERNAL RELATIONS. 199 CASE VII. Reporting Fabncaiion of riant remainitig on hand after completion of Order. Frankkord Arsenal, ....9.P.T...?^..I^?3.. ^y^^ Receipts and issues from, /^/Ify. J to S.(f-) to to Per ABSTRACT, ^.(s.c.) VOUCHER, QUANTITY. ^7'';^ NAME. Condition. No. Unit. Assumed. / Actual N. B. Make but one entry on each card. .(f-) to to Per ABSTRACT, 0J.{s.c.) / (s.c.) VOUCHER, 73 {s.c.) QUANTITY. Cl.\ss. /(s.c.) NAME. Condition. No. Assum / Actu Price pel X AMOl Unit. ed. A(/) x\. ■ unit. (/) INT. N. B. Make but one entry on each card. 1 CHARGE TO CREDIT TO 1 S-O. C '. Object. N. S-O. 0. Olyect. N. 704. '^. P A C K A G E KIND. ^oa>. Received from, or sent to NO. / WEIGHT, Lbs. $ MEASURE, Ft. /,<^ REO'D 1 BY 1 Foremen punch here. X ISSUED BY Foremen punch here. X Storekeepers punch here. Storekeepers punch here. AUTHORITY, C 2o8 PROPOSED SYSTEAf. Case 12. — Material found or taken up. For material actually found in excess of the quantity called for by the return no special explanation seems necessary ; but the corresponding abstract, F, covers other cases which in a closely administered shop would be more frequently found. Suppose that timber is cut on the military reservation ; that stone is quarried on it ; or that, in closing an order, tools which have once been issued and charged to it are returned to the tool closet. Thus, in the example, the dies were charged to No, 107 when they were first issued, and now, at the end of the job, as they are still serviceable, they are to be returned to the closet to be held under the standing shop-order No. 213, subject to such further service as may be required of them. When the dies were originally issued for fabrication, the transac- tion being one between foremen, they were not receipted for by the foreman of the loading shop ; he cannot therefore re-issue them to the keeper of the tool closet, 202 ; consequently only 202 punches the card, and he punches " received." The stock clerk may ask, " How received ? by transfer, by fabri- cation, or found on the post?" They were not received by transfer, since that involves a double heading and a double punching. Not by fabrication, since that would be indicated in the title, as would be the case if they had come from Z. They were received by discovery ; that is, that having been once issued to be consumed in manufacture and so accounted for, their present appearance is a sort of surprise, which abstract F is intended to include. They increase the stock of bullet dies by ten pair, so that future issues of them must follow the regular course. They should be taken up at their full value, no discrimination being possible between new tools and old ones only partly worn, unless the list of names on the property papers be unduly in- creased. INTERNAL RELATIONS. CASE XII. Taking up Afatcrial Found in Excess. 209 FuANKroRD Arsenal, r..^.?...'!.7..^.?.*.?__C/J Receipts and issues from, 3 (/.) to to to Per ABSTRACT, VOUCHER, ^(j.^.; QUANTITY. Class. NAME. Condition. No. Unit. Assumed. /r Object, N. CREDIT TO S-O. 3^7 O. 0". Object. N. NO. WEIGHT, Lbs. MEASURE, Ft. Received from, or sent to kJ ^and/(S^.{f• REC'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTH ORITY, CO 214 PROPOSED SYSTEM. Case 15. — Transferring Material between Shop-Orders. It may be desirable to transfer the responsibility for material held under one shop-order to another shop-order, as in correct- ing mistakes, in readjusting responsibilities under different shop- orders, or in settling up at the completion of an order for the material remaining on hand. In such cases we would only punch " authority," as the transaction is neither a receipt nor an issue. The following tabular statement shows how such cases may arise, and also throws light on some of the preliminary processes. We are supposed to be the master painter, whose stock of raw material is held under the general or standing shop-order No. 214, and 896 is a special order for which he thinks that he will require ten pounds of paint, which he accordingly fabricates. He actually finds that he only needs three pounds of it, however, and to avoid charging the job with the excess, he finally transfers' the accountability for the balance not required to the standing order under which his stock of paints is held. By following the gen- eral rule to credit all issues to the order under which the material has been held, even when it is the same order on which it is to be used, we come out right, for we see that the account of No. 896 for mixed paints stands as follows. See also case 10: Date. Jan. I, '79. Aug. 4, '79. << << Au. 20, '79. Au. 30, '79, Entry to be made to be punched under the head of — Authority. 7 lbs. mixed paint . . . Received. 10 lbs. Van- dyke brown 50 galls. B. oil 10 lbs. miX' ed paint. . . Issued. 2 lbs. V. brown .. . . I yi galls. B. oil 3 lbs. mixed j)aint Charge Order No. 214 214 896 896 896 896 214 Credit to Order No. 214 214 896 896 Remarks. ( Original pur- ( chase .. .. i, 2. f Used in mixing i paint 3,4. Fabricated, in charge 5 Used on boat house 6 Balance not used, Case XV 7 INTERNAL RELATIONS. 215 CASE XV. Transferring Material beiween Shop- Orders. Receipts and issues from, FRANK.ORD Arsenal,... AUG .30 A879....(/:; Per ABSTRACT, VOUCHER, 1 aUANTlTY. Class. NAME. Condition. No. Unit. Assumed. Actual. N. B. Make but one entry on each card. Price per unit. I /^(/) AMOUNT. S-O. (/■) CHARGE TO Object. N. S-O. ^^X (/•) CREDIT TO^ Object. 9r. N. p KIND. Ai C I NO. K A G K WEIGHT, Lbs. MEASURE, Ft. Received from, or sent to REO'D BY Foremen punch licrc. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. A UTH ORITY, 2i6 PROPOSED SYSTEM. It is not to be supposed that every pot of paint will take so much book-keeping; this illustration is carried purposely to extremes, so as to show how perfect an opportunity is offered for thoroughly recording all such transactions, whatever may be the amounts concerned. INTERNAL RELATIONS. 217 Case 16. — Making Inventory. Blank cards are distributed in sufficient numbers to those about to take the inventory. They each take a floor, room or building, etc., and enter on the cards the separate items they find, consoHdating entries of the same class as far as possible. Thus, all the scrap brass on one floor or room should go, if possible, on one card ; all draw presses of the same value on another, etc. The estimated value should be entered in the price space, and the order under which the stores have been held should receive both a Dr. and a Cr. entry as to the operation on which the machine is employed. Thus double-action presses would be both Dr. and Cr. to No. 2 1 3 P. ; A. i ; 45 i . As the transaction represents no change of status, only the authority space should be punched. The cost clerk credits this year's shop-orders and debits next year's, with the aggregate value ; while the stock clerk looks only after the units reported, as a means of checking his balance on the current service side of the ledger. Taking in illustration shop-order No, 14, Benicia Arsenal schedule, page 144, this course would result as follows: To the value given by the last inventory to the machinery on hand, we add all expenses since charged to No. 14 P. and deduct the estimated value of the machinery as determined by the present appraisal. The remainder represents the deterioration. To this should be added the sum of the charges under No. 14 W., and the sum so determined will be the total running expenses on machinery since the last inventory. The same being determined for the other standing orders separately, they may be either lumped in one general miscella- neous expense account, or better, distributed where they most probably belong. Thus it would be manifestly wrong to make the same additional charge to cover the miscellaneous expenses of the saddler shop or of the paint shop, where material is used net, and where power is 2i8 PROPOSED SYSTEM. scarcely required, as it would to cover those of the foundry, machine shop or cartridge factory, where the expenses for power, attendance and general waste are very great. The selection of the standing orders thus becomes a matter in which judgment can be shown to great advantage. Note. — I think it would be well to have, in addition to those before enumerated, one for each department of the arsenal. Its number might profitably be that of the shop; thus No. I would be that of the office; No. 7 of the outside department, and so on. See pages 91, 166. In estimating the value of machinery, more attention should be paid to its future commercial or earning value during the coming year, than to its mere mechanical condition. Thus obsolete machines, which, though in running order, could only be run at a loss when in competition with more perfect processes used else- where, would properly suffer a more considerable deterioration than would at first sight seem possible. In this way we would be distributing our deterioration among our expenses from year to year, instead of waking up, as many have done, to find their assets disappearing as their disabilities became pronounced. INTERNAL RELATIONS. 219 CASE XVI. Taking Inventory. n^ATEi^i^Xj o^i^^x). Frankford Arsenal, J^N 30 1883 -(/•) Receipts and issues from, Inventory. to to t-H Per ABSTRACT, VOUCHER, QUANTITY. Class. NAME. Condition. No. Unit. N. B. Make but one entry on each card. Assum ed. ^7 A-r/i 0) S^. fiieitdM, com^iuii. Actual. < Price per unit. 350 if.) A3IOUNT. 5,950 Kc.c.-) CHARGE TO and CREDIT TO S-O. C. Object. N. S-O. C. Object. N. m S^3 0^. S^. / i54 (/•) P KIND. Received from, or sent to y\ C NO K t4 A WEIGHT, Lbs. (J E 09 MEASURE, Ft. REO'D BY Foremen punch here. ISSUED BY Foremen puiicli liere. Storekeepers punch here. Storekeepers punch here. AUTH ORITY, X - 2 20 PROPOSED SYSTEM. Case 17. — Transactiojis betzucen Foremen. Although, as has been stated, the scheme proposed does not require transactions between foremen to be recorded, yet by taking some extra trouble this may readily be done. It is supposed to be desirable to keep account of the valuable cartridge metal passing between different shops. According to the card, 301 credits the shop-order with the shells at the list price and punches "Issued;" 401 punches "Received." An account should be opened with each foreman handling this metal, otherwise it were better to make no attempt at recording the transfer. Accounts which are not carried to the balance are a sheer waste of time. It is open whether to account for the metal by the piece or by the pound ; the latter course would probably be the more ready, but the former would serve to show the progress of the work. The difference between the weight of the metal originally drawn and that in the finished cartridges should be accounted for by the scrap and authorized waste. Whether these should be accounted for annually or oftener, would depend upon cir- cumstances. In order to avoid using the stock section, thus encumbering the return with entries which necessarily balance, it would perhaps be better to have the foremen punch in the L. S. space to the right and left respectively. The same form would serve at the National Armory in accom- panying work through the different departments. INTERNAL RELATIONS. CASE XVI I. Transferring Material between Foremen. Frankkord Arsenal, fl?...?..T„l?.?A...(/.; Receipts and issues from, 3{f.) io ^(f-) to to Per ABSTRACT, VOUCHER, 1 aUANTITY. Class. NAME. Condition. No. Unit. Assumed. A ^6.{/.) Actual. Price per unit. AMOUXT. N. B. Make but one entry on each card. J^rui/icctec/ aAe//, 49 S^ . 420. CHARGE TO S-O. Object. N. CREDIT TO S-O. C. Olgect. N. KIND. P A C K ^ I WEIGHT, Lbs. Received from, or sent to E MEASURE, Ft. REO'D BY Foremen punch here. X (4°'-) Storelceepers punch here. issued! Foremen punch here. X (3°'-) BY Storekeepers punch here. AUTHORITY, 22 2 PROPOSED SYSTEM. Cases i8, 19, 20, — Storekeeper s Receipts from Z. With the material should come a card, made out by the stock clerk, so that all the storekeeper has to do is to verify the card and punch it " Received." Should no card have come and the emergency require the immediate delivery of the material, the storekeeper should make out the card himself. In such a case he should specify on each card the number of the package from which it was taken, and on one of the lot of cards representing the contents of each package, will give the weight, marks, etc., of the package as provided for in the stock section. In such a case he should have the Commanding Officer's punch-mark in the L. S. section before he punches the card himself; or it should certainly be submitted to the Commanding Officer before being acted on by the stock clerk. See page 1 74. Should the storekeeper be so directed, he may immediately issue the material to a foreman by punching " Issued " and sending the card to him with the stores (case 19). If the foreman wishes to hold the material in charge he will simply punch " Received " and return the card to the storekeeper after indicating on it to what order the material is to be charged ; but if he requires it for imme- diate consumption, he will also punch it " Issued." Such involved cases, though always required under the existing system, would under that proposed be comparatively rare. The foreman in case 19 would simply receive the stores himself, and the storekeeper's return would not be burdened by the entries, since he would know nothing of them. Case 19 represents a direct purchase by the Commanding Officer, without previous requisition. See page 174. Case 20 represents a requisition by a foreman for a special pur- pose. While the requisition is approved, the purpose is dis- approved, and the material is bought for store. The storekeeper acts as in case 18, except that, as the material is not to be used on any shop-order, he crosses the number out at the time he punches the card. This is sufficiently explained by the order on the back, directing its receipt by W. INTERNAL RELATIONS. 223 CASE XVIII. Receiving Material from auoiJur Arsenal for Store. Fk.\nkfori) Arsenai,, rEB 17 1883 (f.) Receipts and issues from, Qj.{^-) ^o '^^^■{^■) ^0 to Per ABSTRACT, cQ^.(j.r.) VOUCHER, ^^3 UUAiNTITY. Cl.\ss. 6{s.) NAME. Condition. No. Assum £0 Actu Price pel AMOI Unit. ed. d. unit. NT. N. B. Make but one entry on each card. (^i//c Ph U- 2= CZ) 1— CO ZD 1 1 1 F H rr^ o H ^ «^ l-M n < pes o © (I H w ffi Pi 2 H <«««„„„„© „-ooooooo- »5 cs ro-^w-ivo r-ooea Nl ' ea u »% Qa m ' psJ tai fz^ (^ (^ Cx u u< ea o © u . H w u © u ^ bi 1 1 ea ^ bd bM b w ' a 5 ' 2 © H W J o (;; o u o < s- < tiT A X D < < o < a. o! W OS O 33 3 U 2 © H ea 1 td •KHWaUOJ dOHS INTERNAL RELATIONS. 225 CASE XIX. Receiving Purchases into Store for Issue to Current Service(to be held in ch'ge). Frankford Arsenal, ^.^^.M.}^P.^..(s.) Receipts and issues from, Q^ {s.) to ^/^l^.{s.) to J'(j.) to Per ABSTRACT, 1 '^.{s.c.) 6^s.c.) S'.is.c.) VOUCHER, 2i^{s.c.) UUANTITY. Class. NAME. Condition. No. Unit. Assumed. SOO ^a.{s.) Actual. Price per unit. I iO(s.) AMOUNT. ^0 \00{c.c.) N. B. Make but one entry on each card. CHARGE TO S-O. 243 C. ^ Object. S^. 34 N. 343 S-O. CREDIT TO Object. N. NO. WEIGHT, Lbs. MEASURE, Ft. Received from, or sent to REO'D BY Foremen punch here. X Storekeepers punch here. ISSUED Foremen punch here. Storekeepers punch here. AUTHORITY, C (» 226 PROPOSED SYSTEM. % O 1 P ■ u. ^ :^ ^ 3 g tn _ ^ 0« . ce R ^ ^% <^ MEASITRE, Ft. Received from, or sent to REC'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTH ORITY, CO 236 PROPOSED SYSTEM. 2 ^* _! M ^' CC < tA ^ > -13 LU -a: '5 ^ cc CD Ph U- :s '"• CD 1— CO =D E t oc I \ OS H n . fh . o u _ ^ s o o o o o o • rO ^ lO vo »^ 00 Ba O ^ O S 2 H © •MHWHHOd dOHS M INTERNAL RELATIONS. 237 CASE XXIII. Issuing from Store on Requisition. — 2. After Fabrication. Frankford Arsenal, _^.!'.?...?...1?.??.....Cj.; Receipts and issues from, ^^H^.{s.c.) to Q^.{^.c.) io to Per ABSTRACT, Sis.c.) VOUCHER, <^(^.^.) QUANTITY. Class. 3.{s.c.) NAME. Condition. No. Unit. Assumed. N. B. Make but one entry on each card. ^.{s.c.) C>/ionae<^ anc^ tatnmei^i u^ 4S-hc^. our (S.C.) Actual. Price per unit. AMOUNT. CHARGE TO S-O. Object. N. CREDIT TO S-O. C. Olgect. N. KIND. ^a^Xs.) NO. S(s.) WEIGHT, Lbs. ji4(j MEASURE, Ft. Received from, or sent to ^4,^0 ovftnot Cj 0/ 'crenti^-uwania, ^ibcutuOuian, 'c'a. {s.c.) RECD BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO 238 PROPOSED SYSTEM. ' ^ _J c P -=1: <-i u or \ - 8i < -a: ^ ?-i rr CD kn Ui. 2r Vi CD h— i CO ZD ^ CD> Ul i F n nr H .S-H <5 Mh Q (» ^1 -So ii -i2 ^ i •"" 00 i O S ' a o •c o <1 ffl H EH 02 Ul Pi < • C! , , oT , •> ta \2. ei a l-l ^ Id t/T fe 2 H <: 0" S <: w 0! 5 erf < u H < < i-i < a. <: 2 < s < •MHWaUOH dOHS o ® " I O INTERNAL RELATIONS. 239 CASE XXIV. Issuing from Store oji Reqiiisilion. — 3. After Purchase. Frankford Arsenal, MAR 22 1 883 (^s.) Receipts and issues from, ^.{s.cJ) to ^W^.{s.c.)to QS.{s.c.) to Per ABSTRAOT. VOUCHER, ^.{s.c.) S9^{s.c.) S{s.c.' ^{s.c.) QUANTITY. Class. NAME. Condition. No. Unit. Assumed. /^^Xs.c.) Actual. Price per unit. AMOUNT. N. B. Make but one entry on each card. ^s.c.) CHARGE TO S-O. O Object. N. CREDIT TO S-O. C. Object. N. KIND. ^ox.{s.) NO. S{s.) WEIGHT, Lbs.5(.f.) MEASURE, Ft. Received from, or sent to {S.C.-) REO'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTH ORITY, CO 240 PROPOSED SYSTEM. DC CD CO O c;> ci < Ph ^,,^ « « 00 00 00 00 ^^ ^* g)' 1^ 00 QC cc < < F n s Z Eh ^^ B u »!: M ^ W J , , J , as w ^ u fa fa © t» H b u M < erf H < ?; 5 u w < 0" 5 < ►J u H U Pi < en erf Ed erf U ►J fa H •a 3 k1 ^ fa A •KHW3UOJ dOHS sa INTERNAL RELATIONS. 241 CASE XXV. Issuing from Store on Requisition. — 4. After Receipt from another Arsenal. Frankford Arsenal, Al'.?...?...^.?.??.^.. (s.) Receipts and issues from, Qp.{^-<^-) ^^ '^fP".{,s.c.') to QS. to Per ABSTRACT, S^.{s.c.) S.{s.c.) VOUCHER, S'f^is.c.) ^{s.c.) QUANTITY. Class. 7 NAME. Condition. No. Unit. Assumed. ^0 /^.{s.c.) Actual. Price per unit. AMOUNT. N. B. Make but one entry on each card. ^inctuMf natt. (..r.) CHARGE TO S-O. O. Otoect, N. S-O. CREDIT TO Object. N. Received from, or sent to NO. S{s.) WEIGHT, Lbs. {s.c.) MEASURE, rt. REO"D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO 242 QC cn CD CO o o PROPOSED SYSTEM. (.> 8 ^ i ^r ° 2 00! 00; H •4 ^ o N ro •<*• m \S t-^ x S 2 © « W s < « M hJ 22 S •K3IMHUOH dOHS Pa CHAPTER XIV. DUTIES OF THE STOCK CLERK AND OF THOSE RELATED TO HIM IN THE ACCOUNT- ABILITY OF PROPERTY. Outfit. The outfit of the stock clerk consists of the journal and ledger slips ; a number of wire letter files ; a set of pigeon holes ; and two stamps, one giving automatically consecutive numbers, and the other an entry stamp, such as described page 92. The slips above mentioned are devised to assist in following the official sequence of names in making out the returns before described ; the idea is borrowed from the ledger form in use at Frankford Arsenal, devised, as I believe, by Mr. H. T. Fries, the stock clerk there. The essential feature of the form here pro- posed is to have for every heading a separate slip which can be interpolated among others in the very place where the sequence requires it. To keep the slips together they are not bound, but are strung on a stout vertical wire provided with a sufficiently stable base, like an ordinary letter file, and with its upper end furnished with a stop nut to keep the slips from falling off. As many slips as may be desired may be strung on each file ; but it would probably be best to file the slips by classes, each wire containing only the slips belonging to one class. In case a new heading is required, the stop nut is unscrewed, the cards above the proper place are lifted off and the new card slipped on ; the cards being then replaced and the stop nut screwed on, the file is ready for service again. To keep the slips even, the holes for filing are punched at a regular distance from the ends. If it were an object to save paper, both sides of the slip could be utilized by punching a hole 344 PROPOSED SYSTEM. at each corner of one end, otherwise I would punch but one hole in the slip. When one slip is filled, another should be put on over it, and so on. To make an entry, the upper slips are swung aside, the entry made on the slip exposed, preferably in pencil, to avoid blotting, and the slips swung back into place, being confined by a rubber band about the outer end if need be. To make the slips lie flat while making entries on them it would be well to have a cavity in the top of the writing table just deep enough to receive the foot of the file. Stock Journal and Ledger Slips. These are essentially alike ; in each form the column contain- ing the quantities received or issued is double, one half of it being reserved for the Store return and the other half for the Cur- rent Service return. The journal is designed to facilitate the entry of material cards, and as it forms the first step in their consolidation, it contains all the data necessary for their identification. The designation of the corresponding abstract by a letter or a number shows whether the transaction was a receipt or an issue, and the column in which the quantity is entered shows to which return the receipt or issue belongs. In the ledger these two columns are subdivided, the receipts being separated from the issues for each return, and the entries presented conveniently for summation and comparison. In posting to the ledger the entries are consolidated as far as pos- sible according to the abstracts to which they refer. Note. — Since the object of the journal is to save filling the ledger unduly ; when transactions with material are not frequent, the journal could be dispensed with by adding to the ledger the first two columns of the journal and omitting the date. INTERNAL RELATIONS. PROPOSED JOURNAL SLIP, (31^" x 10"). 245 NAME. Cartridges Rifle Ball Mode,,, 1881 Class. /serv. \ \ttft9. / Unit. pc. Price. 2V2C. Card No. Case I . 2. 3 Brought forward. . 9- 10. II . 12. 13- 14- Shop-Order. 213 214 213 49 767 214 214 49 107 704 213 214 Carried forward. 6 E. C. C. 5 B. B. 6 E. B. B. 6 E. 5 5 B. I F. 4 4 F. "3 114 73 Quantities. Store. 10,000 10,015 C. S. 40 1,500 1,500 4 10,000 10,000 1,000 I 10 2 5 I I 10 500 I 6,000 30,580 246 PROPOSED SYSTEM. PROPOSED JOURNAL SLIP.— Continued. • NAME. Class. • Cartridges /serv. \UftS. \ / Rifle Ball Unit. Model, 1881 Price. 2lc. Shop.Order. Quantities. Card No. S j= ^ < 3 > Store. c. s. Brought forward.. Case 18 "a." "183 10,015 20 30,580 ' 19 213 c. 218 200 6 E. C. I 2 2 C. 2 A. 2 ""182 84 8 8 298 8 ^1 200 520 25,000 6 3 5 5 10 10 200 < (( • 20 « 21 ' 22 « ■zx ' 24. ' -zi. ' Totals 3S>994 30,780 j Recapitulation, March 31, 1885. A. B. 30 11,006 C. D. 725 1,540 E. F. 10,010 205 6,010 I 25,000 I 2 24 3 4 1 205 501 1,507 10,010 Totals 35.994 30, 780 r'arripfl forward . . 1 INTERNAL RELATIONS. PROPOSED LEDGER SLIP, (4" x 10"). 247 • • NAME. Class. Cartridges (^^•) Rifle Ball 8 Unit. Model, 1881 pc. Price. 2lc. Date, 1885. < .X3 3 > Store Return. C. S Return. Received. Issued. Received. Issued. Brought forward.. March 31 "a." c. <( E. I 2 B. C E. F. I 4 5 6 ' "183 218 298 182 ■■"84 8 "3 114 18,000 20 10 200 5 520 10,010 25,000 24 205 600 n,oo6 40 1,500 205 6,010 I SOI 1.507 10,010 Totals - - 28,765 3.536 25,229 19.361 7.342 12,019 Balances carried j Gross Balance, ic Car fonuanl ),878. ried forward 248 PROPOSED SYSTEM. Manner of Entering Material Cards on Journal and Ledger Slips. Owing to the fact that the final resting place of the greater part of the cards must be with the cost clerk, so that the cost of the elements of each completed order may always be conveniently analyzed, it is necessary for the stock clerk to take note of them as they pass through his hands in such a manner as to lead to their ready combination on the returns. And since the individual entries made from the cards thus have their identity merged in the general result, in order to verify the entries by the Stock Clerk, it is arranged that each card, before being entered on the journal, shall receive a consecutive number by which it may be found among the other cards having the same shop-order num- ber in the hands of the cost clerk. To show in what group of cards it may be found, the journal slip has a column to contain the number of the shop-order to which the material is charged, or, if not charged to any order, to which it is credited. Cards with order numbers go to the cost clerk ; those without them are kept by the stock clerk, arranged according to their serial numbers. Therefore the stock clerk should stamp once, with its serial number, every card passing before him, whether it is complete or not. When cards bearing punch-marks in the stock section come to him, he goes carefully over them, changing the names, when required, to conform to the official nomenclature and inserting in the title section the designation of the abstract to which the trans- action belongs. When it is supported by a numbered voucher, as in abstracts A; C; i; 2; 3, he writes the number of the voucher under the designation of the abstract in the place pro- vided for it on the card. He then sorts the cards according to the nomenclature and enters them on the journal slips, making one entry for each punch- mark on each card. The column in which the quantity should be entered is indi- cated by the character in the line above the abstract line ; when the designation of the abstract comes under that of a storehouse, INTERNAL RELATIONS. 249 the entry belongs to the store return ; when it is under that of a shop or of a fabrication, the entry belongs to the current service column; when it is under Z, the entry belongs to either return, according to the circumstances of the case. The proper return being thus known, the designation of the abstract indicates whether it is a receipt or an issue on that return and also to what class of receipts or issues it belongs. The story is fully told and with the fewest words. The card should then be stamped " Entered by stock clerk," and, if bearing a shop-order number, should be sent to the cost clerk unless previ- ously needed by the pay clerk, as described page 260. Posting to the Ledge}'. This is done by adding up the quantities belonging to each abstract on each return and entering the totals in red ink below those made in pencil from day to day. They are then ready to be carried to the ledger, in which, however, entries belonging to abstracts A ; C ; i ; 2 ; 3 should be entered in detail with the corresponding voucher numbers. This difference in treatment is made necessary by the requirement that these abstracts shall show the individual vouchers to which their entries pertain. The journal and ledger should each be consolidated quarterly, or, if desired, at any intermediate time, by simply posting the ledger slip to date and making the necessary additions and subtractions. The exact amount of material of any kind remain- ing on hand may always be ascertained and be verified if required by tracing to the very beginning every transaction contributing to produce it. This is illustrated in the accompanying examples which repre- sent the posting in both journal and ledger slips of the cards used as examples in Chapter XIII. To avoid multiplying the number of slips these cards are here all supposed to refer to the same material. 250 PROPOSED SYSTEM. Principal Papers Combining Cash and Property Accountability. i. present system. We have seen in Chapter V the importance to the present sys- tem of the quarterly Abstract of purchases, and have noted some of its defects. It was seen that these arise principally from its having to combine in one paper such independent evidence as that of purchase and of receipt, assuming a simultaneity which never exists. In order to compile a more satisfactory substitute for this abstract from the data given by the material cards, it is necessary to examine the principal papers in which material and money are both referred to, and also to note what special services are required of the cards. These papers are : 1. The certificate of inspection. 2. The voucher. 3. The monthly abstract of purchases. 4. The quarterly abstract of purchases " C." 5. The monthly abstract of disbursements. 1. The Certificates of Inspection. These are consolidations of various bills received from each person or firm since the last payment. They are designed to show the Chief of Ordnance that the material, the purchase of which he is asked to authorize, has actually been received and is of good quality. They are generally made out monthly or oftener. When returned to the Commanding Officer, approved, vouchers in duplicate are made out as follows : 2. The Vouchers. The purchase voucher is a complete statement of a purchase, with the names of the articles purchased, classified according to the appropriations from which payable. Under each appropria- tion the names should be arranged according to the official nomenclature. INTERNAL RELATIONS. 251 Certificate of Inspection. Present Form {^Yz" x 14'^). Certificate No. , on contract* of , 188 . The United States Ordnance Department, Dr. To John Doe. Date. Dollars. Cts. Total .^^- $ I hereby certify that I have inspected and accepted the above-named property furnished by , under contract with „ „ _ —dated ,188. And I further certify that the said property has been inspected according to the Regulations estabhshed by the Ordnance Depart- ment for the inspection of , before its reception for the Service of the United States; that it is of good quahty, and is in all respects conformable to the requirements of the contract. ■day of „... , 188 . Given under my hand at _.this.. Approved : E. S. J., Assistant Inspector. O. E. M., Captain of Ordnance, Inspector. Received at , this day of. , 188 , the above-named property. D. J. v., Ordnance Storekeeper. I approve the foregoing, and certify the above account in favor of for — -TTJ^ dollars to be correct and just. _ _ ^. M., __ Major of Ordnance, Commanding. * A similar form is used for purchases not by contract. 252 PROPOSED SYSTEM. Q 2 G h S W H < H CO Q W H 1—1 W V 1 u a •■3 c 0) •^ to u o '^ "o c/5 ,^ rt C/3 ^ C/2 Xi so '^ "? O C< 2 . J^ K K \ ^y^ ^ 5 vo ■^ §^ "l'^^ o u \) "^ ^^ ^ taO K "S « c K > > 1 c« N 00 CO 00 ^0 00 VO M D N CO w 00 o m- ^ < ^ if ^ to \) Vi 4 • 00 ^ 00 o < 2 CL, o Pi; ,1) "o ^ . \) 1© ^^-g Ph •:- ^ J2 i.- \0 O vo - w CAl < a o Pi D ^ eng fa " O w ^2 1 Q ^ 00 bo 00 G "-• o c T3 1) > O 03 -a .&i G ^ Q W > w u w M ^ S ^^ 0) > o .^: o •^3 s "S ^ INTERNAL RELATIONS. 253 3. The Monthly Abstract of Purchases. This is a single abstract containing a list of the articles pur- chased during the past month, consolidated by names and classified according to the nomenclature. The amounts paid are extended conveniently for summation. This paper has apparently a two-fold object : first, to consoli- date the amounts disbursed for purchases; and second, to enable the Chief of Ordnance to compare readily the price paid for the same articles at different arsenals. The voucher numbers in the margin are only for casual refer- ence to the vouchers from which the items are derived ; they serve no connected purpose. The same remark is true as to the " purposes " for which room is made. The recapitulation of the amounts at the end of the paper logically belongs to the abstract of disbursements, and has nothing to do with the functions of this abstract. See page 255. 254 PROPOSED SYSTEM. 00 00 3 Pi « O^ O Z ?3 •^ S ^ Si . « N ^ ^ VO >3 ^2 ffi- :ja G^ r^ "^ ." ^ .--Si ^ -'i' 5> "^^^ 'S a s a 00 o\ 00 oo t^ MO M 00 t^ HC 0^"0 u^OO 00 ¥t O O v.. 55 "^^ 1'^ Ji ,^ L^ ^ ^ '^^ «e- >2 ^ ?> >i ■^ ^^ v> ^ 1 •^ v» •^ 1 « \j -5 '^ •^ f^ ^^ s INTERNAL RELATIONS. 255 4. TJie Quarterly Abstract of Purchases. This is a double abstract, see page 42, containing a serial list of vouchers on which purchases have been made, with the articles purchased on each voucher arranged under headings furnished by the official nomenclature. This paper is not compiled, as might be imagined, from the cor- responding monthly abstracts, but from the individual vouchers. It affords the means of accounting for the purchases as receipts on the property return. 5, The Monthly Abstract of Disbursements. This is a purely cash paper, in the form of a double abstract, containing a list of all vouchers paid during the month, both for purchases and services, with the amounts paid on each voucher, distributed under the heads of the appropriations to which they belong. The agencies are the vouchers arranged serially and accompanied by a synoptical statement of their contents. This synopsis is only useful as a guide to the general correctness of the distribution of the charges ; it can serve no connected pur- pose. See Chap. XV. Note. — It will be observed that each of the last three abstracts requires the over- hauling of every individual voucher relating to purchases during the period to which the abstract belongs. No means seem to have been provided for their progressive consolidation, but the whole work has to be done over anew for every one of the papers. 256 PROPOSED SYSTEM. Principal Papers Combining Cash and Property Accountability — continued. II. proposed system. 1. The Certificate of Inspection. As now made. 2. TJie Voucher. As now made. 3. The Motithly Abstract of Purchases. CRITICISM OF PRESENT FORM. For what is called a cash paper, the classification of the prop- erty purchased is, except for the minor reason given, page 253,3 waste of time. Difficult work of this kind should not be required, except as tending to further consolidation. This is not here the case, since the quarterly abstract (4) requires a return to the elementary vouchers from which the monthly paper was originally compiled. The place of purchase given on the voucher needs repetition no more than does the name of the creditor, which is not re- peated. The same remark applies to the " purpose," which can- not always be definitely expressed, and which, were it otherwise, would prevent consolidation, except of purchases for a common object. For a cash paper, which this is said to be, it seems strange that it makes no reference to the principal common feature in the purchases which it consolidates ; viz., the appropriation out of which they have been made. Finally, the whole paper seems useless; it has nothing to do with the property accountability; and could be dropped from the cash accountability without being missed. REMEDY PROPOSED, (rt.) Make the monthly abstract of purchases a double abstract precisely similar in form to the quarterly paper, except that on INTERNAL RELA TIONS. 257 the right should be a space for each appropriation under which purcliases are made. Adding up the articles consolidates the propcrt}' ; adding up the amounts consolidates the cash. See form proposed, page 258. 4. The Quarterly Abstract of Purchases. {b.) Replace the quarterly abstract of purchases now made by a new double abstract, C, which would become the " Abstract of articles received by purchase." The agencies would be a serial list of the fly bills received from public creditors ; the articles received would be arranged under the headings given by the nomenclature, precisely as is now done with the quarterly abstract. The only difference would be in the agencies, which would depend upon actual receipts without regard to whether they had yet been paid for or not. {c.) Consolidate quarterly or annually the footings of the monthly abstracts and compare their aggregate with that of the consolidated abstracts C. Differences would be explained by an abstract of articles received but not paid for. I should prefer this consolidation to be made annually, because, since purchases must always be received before they are paid for, abstract C would be always ahead throughout the year, until its expiration compelled a settlement of all accounts. 5. The Abstract of Disbursements. Transfer to this abstract on one line the footings under each appropriation on the proposed monthly abstract of purchases, as is now done with the footings on the return of hired men. This would be logical and labor-saving, and would tend to reduce the abstract to a two-line paper, one line for services and the other for material, to which two headings all expenditures can be definitely referred. ADVANTAGES. 1. The consolidation would be progressive, and work need not be done twice and even three times over, as is now required. 2. Detailed information would be given by papers of the proper 258 PROPOSED SYSTEM. IT. Pi < C-i < m W m < U (^ D Ph o H U -^ Pi H tr> M < > H O Q CO O Ph O Di X o oc !< "Si 1 IV o d < a u H 2 O 5 5 < li o o roo s Vt 1 o & 1 to ID u . .00 o 00 ■ee- . . - CO 1 1 vO I I ^ CO u : •»3- '.','.', ; C C « o o • O lo • • o as ' ««■ 00 1" 5w d o o o ■!«■ "i- On fO a' H H O" •si u 1 1 •„9e '6 -OM 'paXp 'uojjoo '}(DnQ ;§2 to •3JSBM nojjo^ - :2 o d n U : : : : •ppqnjajv 'sp^MAV •^ ; : ^ ■JStJOnOA jO i3 qmn>i 00 O ON C\ N N «S M 13 INTERNAL RELATIONS. 259 lower grade, and would not embarrass the preparation or com- prehension of more concentrated statements. 3. On the proposed monthly abstract of purchases would hinge the property and money accountability of the arsenal, without pre- venting the independent treatment of these two accountabilities ; the former on abstract C, made up without regard to values, and the latter on the abstract of disbursements, made up without re- gard to quantities. The credit taken by the paymaster for money spent in purchases would be balanced by the accountability required of the store- keeper for the articles purchased, and this would be traced down, as elsewhere provided, to the very shop-orders on which the material was expended, just as the analysis of the time book (Chap. XV) makes the credit to the paymaster a charge to the shop- order on which the labor was most probably employed. The circle would be complete. It will appear that the quarterly abstract of purchases C will have lost its character as a combination tool, making the evidence of receipt depend upon that of purchase. We may now treat the two questions independently, since the essential point in one case is to charge the material to the storekeeper as soon as it is received, from whatever source and under whatever circumstances it may have come; and in the other case to credit the purchase money to the paymaster in consideration of the equivalent value the government has received through its other agent, the storekeeper. What the storekeeper needs is evidence that he has charged himself with all that was sent him ; what the paymaster needs is evidence that the storekeeper was charged with the articles with the money value of which he is credited. What the government needs is evidence that the articles for which it pays have actually been received and will be accounted for. This it gets by seeing, ist, that what it pays for is accounted for: this comes from annually comparing the monthly abstracts with abstract C ; 2d, that what is accounted for is what was re- ceived : this comes from comparing the bills or invoices from outside consignors with what is taken up on abstract C. Thus its own necessities and those of its two agents are satisfied. 26o PROPOSED SYSTEM. Proposed Method of Compiling Principal Cash and Property Papers from Material Cards. PERSONS. There are three clerks involved ; named in the order in which the cards generally reach them for entry, they are : 1. The cost clerk; 2. The stock clerk ; 3. The pay clerk. (The pay clerk is generally the chief clerk, or the cash clerk; but as the latter title might be confused with that of the cost clerk, 1 prefer to use the title given in Chapter VIII.) I. TJic Cost Clerk. The cost clerk should receive daily all cards concerning him, and after entering their consolidated values on the cost sheet, should send those containing punch-marks in the stock section to the stock clerk, and file away all others as explained in Chapter XV. 2 and 3. TJie Stock and Pay Clerks. The stock clerk should enter the cards as soon as possible on the journal slips and send to the pay clerk those belonging to abstract C, with the fly bills received from the creditors. Cards should be stamped "entered" after their contents have been transferred to the journal, and those containing a charge or credit to a shop-order should be returned to the cost clerk, unless they belong to abstract C, when they are sent to the pay clerk, as above provided. Those not sent to cither of the two other clerks should be filed away by the stock clerk according to their serial numbers. process of compiling. I. Certificates of Inspection. Let the pay clerk sort the cards received from the stock clerk according to firm names, and sort the cards in each firm name according to the nomenclature. Then he can compile the cer- tificate by simply copying off the cards, consolidating materials INTERNAL RELATIONS. 261 of the same name. The prices would be given by the fly bills unless otherwise established. It is a moot question as to who should be the assistant inspector and the inspector required by the form to certify as to the quantity and quality of the materials enumerated. Inasmuch as I can find in neither the Regulations nor in orders anything about inspectors for arsenal purposes, except for coal, I am led to hope that the signature of the principal receiving officer may be held conclusive. Under this supposition the certificates should be signed by the Ordnance Storekeeper or by the Executive Officer, depending upon the return on which the material was received. The cards, the registered acts of these officers or of their subordinates, would show precisely who was responsible for the material accepted. The certificates, the fly bills and the cards would then go to the Commanding Officer, who would be able to see for himself, before signing the certificate, that the rights of both the creditor and the government had been protected. To prevent the same card from being used twice in making out certificates, it might be well for the Commanding Officer to have the cards stamped after comparing them. 2. Compiling Vouchers. The pay clerk should sort each batch bearing the name of the same creditor according to appropriations. The cards under each appropriation being then sorted according to the nomenclature, would give the voucher form, to be completed by adding the prices given by the certificate of inspection. When the voucher has been prepared the clerk should stamp the corresponding cards "Entered on voucher No , (month), 188 ." 3. Compilijig the MontJily Abstracts of Purchases. After the cards have been entered on the vouchers, they should all be sorted according to nomenclature. This may be easily done by interpolating cards relating to the same material and bearing the same voucher number among the cards previously sorted. Copying the names gives the headings sought in their proper order, and the abstract may be compiled vertically. See 262 PROPOSED SYSTEM. page 265. By comparing it afterwards with the vouchers the prices and amounts may be filled in, and the work be generally verified. The cards should then be returned to the cost clerk for file. In the event of his having needed any of those in the hands of the pay clerk, he knows exactly where to look for them, for the name of the material gives the journal slip ; this, the name of the voucher to abstract C (see next section) ; and this, the name of the creditor in whose file the card will be found. 4. Compiling Abstract C. When a fly bill is received from a public creditor the stock clerk gives it a serial number and copies it into a register, see page 263. This number is the voucher number for the cards supporting the bill, and the register is the retained copy of the vouchers to abstract C. Differences between names and quantities billed and those re- ceived are plainly shown on both original bill and register. By comparing these now and then with the cards a proper check on the necessary freedom of the stock clerk may be established. The original fly bill goes with the cards supporting it to the pay clerk, who, after making out the monthly abstract of purchases, returns it to the stock clerk to be used as a voucher to abstract C. The preparation of this abstract is not delayed until the return of the fly bill, since the abstract can be more easily compiled from the data of the journal than from the fly bills themselves. Notes. — To pass from the individual cash vouchers to the individual property vouch- ers, the pay clerk should note on each the other's corresponding numbers. Then, vouchers to abstract C not referred to any cash voucher would be those of property received, but not paid for, and the resulting outstanding indebtedness would appear from a simple inspection of the register of fly bills. Incidentally, it will appear that the material cards in the hands of the clerks act very much as has been said of the order tickets in the shops, and of the material cards in the storehouse. See pages 147, 234. The total indebtedness can at any moment be readily determined; for the cards in the hands of the stock clerk awaiting arrival represent material ordered, but not received, and those in the hands of the pay clerk represent material received, divided into two categories, paid and unpaid. They should be kept in separate pigeon holes. One great advantage following the use of the fly bills as vouchers to abstract C is the readiness with which their serial numbers are given, and the help which this feature affords to the progressive preparation of the abstract. Otherwise, one has to wait until INTERNAL RELATIONS. 263 "J , — .^ .f* en 1 00 < ^3 ^*— ' u <-> « •posi3i{Dind qoiqAV uo rO rO aaipnoA qsuo jo Jaquiu^ t^ t-^ • •junouiy •}iun J3d 30UJ tr. J H^ M Q 12; "ji . « > N > 3 Pi ^ _^ H CO >H "S D 00 • 6 • U pi! LO •}unomy r~ ro Q ^ •}iun jad aouj uo C4 . Ph Q 1 ►J < •<< S ^ ^ ^b .^^ J? "i ■S-, ^ >N 'S ■•S D C rt 3 d c ^ U-) M rO •japjo 00 -J Suisuqojnd jo jaquinsj >H •to uaqDnoA jo aaquin^Nj 2 64 PROPOSED SYSTEM. the voucher is paid before knowing what number to give it on the property papers ; and even when the proper number is known, nothing can be done toward preparing the abstract until all the vouchers, giving the names upon the serial arrangement of which the abstract depends, have been completed. 5. Compiling Abstract ^ {of Expettditures). This, which is the only double abstract unsupported by num- bered vouchers, requires special, treatment depending on the form in which it may be rendered in future. It will be remembered, page 53, that its present arrangement is faulty in that it is indeterminate and groups together several inconsistent agencies. Three courses seem open : First, to dispense with its double form and make it a simple classified list of stores expended, i. e., material, the name of which has been changed. Note. — According to the system proposed, stores issued to current service are no longer considered as necessarily expended. Second, instead of the present arbitrary subdivision of the objects of expenditure, to make one depending on the standing shop-orders of the post as indicated on the material cards report- ing the expenditure. These would suffice for a classification of all expenditures not chargeable to special fabrications, which last would be reported in bulk on this abstract beneath the standing shop-order list as " fabrications." Third, if it should be thought worth while to keep the present system, to designate the line on abstract 5, to which the entry belongs, in the voucher column of the ledger slip ; thus, miscel- laneous expenditures for the manufacture of small arm ammunition would be designated in the voucher column of the ledger by the number 2. See page 46. But this course would depend for its exactness, as does the present one, upon the judgment of the stock clerk, who would then, no more than now, be able to judge of the correctness of the entry. The second course appears the most homogeneous and the best. 6. Cojiipiling the Abstracts from the Ledger. The ledger slips being already arranged in the order of the nomenclature, we seek among them in succession for the desig- INTERNAL RELATIONS. 265 nation of the abstract to be compiled ; the names under which this designation occurs being entered on the abstract in order, the most difficult part of the work is done. We have just the names required, and no more, arranged in their exact order. Single abstracts are compiled from the ledger slips by entering on them in the sequence of names the total quantities appearing on the slips which contain the designation of the abstract com- piled. But, if it be an abstract with numbered vouchers, we take from each ledger slip in succession the quantities relating to each voucher, and enter them directly on the abstract on the horizontal line corresponding with the voucher number in the margin. It will be observed that we work in vertical columns, finishing one heading at a time, instead of having to go from page to page, blotting each line before turning the leaf, as is required when car- rying the same horizontal line through several consecutive pages. A vertical strip of paper with the numbers of the vouchers on the edge may be carried from column to column, so as to show the exact line reserved for each voucher. The work may be checked by reading off the vouchers, follow- ing along the corresponding lines to see that the quantities on the abstract agree with them. The footings of the columns in the double abstracts should also agree with the quarterly totals entered in red ink on the ledger as before described. Note. — In compiling abstracts it is possible that it may be found better to. use the ledger slips only to give the sequence of names for each abstract, and to fill in the abstract in the usual manner. Such a course would permit all entries on the journal belonging to the same abstract to be bulked before posting to the ledger, without re- gard to the exceptions as to abstracts A, C, I, 2, 3, noted page 248. It is only a question as to which course would in the end be found easiest to practice. 7. Compiling the Returns. The subsequent course of the abstracts remains to be determined. They may be combined, as now, into two independent returns; or, as has been already suggested, may be consolidated into an Arsenal Return resembling the present inventory. Whatever course may be desired, means have been provided for carrying it out with economy and dispatch. CHAPTER XV. DUTIES OF THE COST CLERK AND OF THOSE RELATED TO HIM IN THE ACCOUNTABILITY FOR VALUES. Outfit. Stencils. After the shop-order has been signed, page 142, the book is sent to the cost clerk, who makes out from it the requisite number of tickets, including one for himself. In doing this he will be assisted by using stencils pricked by the cyclostylic or electric pens, which will assure the exact similitude of the order tickets and permit their indefinite duplication. Racks. He has in his office a rack similar to that described page 92, in which he classifies the orders according to the appropriations from which payable. Completed order tickets should be returned through him, that he may know when to close the account. Sorting Trough. Sorting the cards, of which the cost clerk has much to do, will be facilitated by using V-shaped troughs suited to the size of the cards sorted, in which they will stand with the characteristic side exposed. Movable triangular partitions serve to divide the cards into the assortment desired. Any number of assistants may be at work sorting the same cards at once ; they need only be able to read intelligently. The summation of quantities may be generally made from the cards themselves, particularly from the service cards. This carries out one of the main ideas of the present work: to avoid all work of computation not forming part of the records. Wages Tables. In computing the cost of labor, the wages tables shown here- with are very convenient. They are in the long run probably more accurate than separate computations for individual cases, 268 PROPOSED SYSTEM. and take much less time to prepare than any complete tables of figures. To find the value of labor, say at $2.75 per day of 8 hours, for 3 days 'j\ hours, all that is necessary is to look out the given time in the lower line and follow up the correspond- ing vertical until it intersects the 2.75 line; the horizontal passing through the intersection gives the amount of wages with an error due only to mechanical inaccuracies in ruling. The table shown is intended only as a general illustration of a principle to be applied for each case as circumstances may re- quire. At Benicia Arsenal the following scales were found con- venient: The paper was in each case about 18x23 inches, bought ruled in tenths of inches in pale blue. This ruling was overlaid by dark blue and red lines as indicated below. The general idea prompting the use of different scales was, that short jobs would generally be those requiring the most exact account. Suggested Scales for Wages Tables. No. of spaces between Scales. «1 dark blue lines. red lines. Time (horizontal). Money (vertical). vert. 3 4 hor. 4 5 vert. 12 32 hor. 25 Divisions. Extent. Max rate 1 er day for which table is complete. One space equals I Hours, quarters and five-minute inter- vals. 141^ hrs. $2.50 2 cents. 2 Days, quarter days, hours and quarter hours. S/i days. $4.00 10 cents. 3 4 5 8 20 Days and hours. 22 days. $5.00 50 cents. Ex'ple in text. 16 4 4 -■ Days, quarter days, hours and half hours. 6 days. $4.00 25 cents. INTERNAL RELATIONS. 269 It will be observed that the use of these tables enables time to be kept in very small fractions, as it scarcely gives the cost clerk more trouble than if it were kept in large units, say, quarter days or hours. This is often a great advantage, particularly when doing many small repair jobs, the cost of which, if the time on each seems too little to be counted, goes to swell unduly that of some other job. I believe that this will go to meet the tendency to closer time reckoning, which I have reason to believe exists in workshops generally. Some shops get as low in the scale of reckoning as the half hour, though formerly nothing less than a day was counted. The tables will favor such attempts at accuracy, but with the following slight disadvantages : Since the rulings of the table are of appreciable thickness and of only approximate accuracy, and since values intermediate between the given lines can often only be estimated, and may include fractional parts of a cent, it is evident that the aggregate cost of the labor charged to the several shop-orders for any one day, when the amounts have been com- puted by the tables, may differ from the total cost of labor for the same day charged on the pay roll. Though the errors due to these inaccuracies will tend to balance each other, there will probably always be more or- less difference between the footings. The error should be corrected by altering the most probable items of reported cost, instead of altering the pay roll. It would be foolish to restrict one's self to a large time unit for the mere sake of accuracy in an immaterial detail ; one too, which, like much of the fine-spun figuring of shop accounts, is often founded on un- substantial data. For example, of what good can it be to balance with arithmetical exactness the cost of jobs on which no provision has been made for reporting anything less than an hour's work? To make the tables as accurate as possible the oblique lines are drawn from hour to hour for each rate instead of joining the extreme points by a straight line, as one might naturally do. The tables described have been tried at Benicia Arsenal with great success; many men return their time by the quarter hour and no trouble is found in reckoning it. When time costs, as it sometimes does here, a cent a minute, it seems only right to show how that time has been spent as accurately as other considerations of economy will permit. 270 PROPOSED SYSTEM. No TiiME Book and Return of Work done in ^^.^.^I':"^.i 235 j^ * Michael Lannigan S-O. Re.marks. I 2 3 4 5 6 7 8 9 10 II 12 13 14 15 16 784 617 107 387 214 213 213 49 8 4 4 8 5 S I 2 8 8 4 10 4 A. 8 6". WooMridge test ^ Money value per day 8 ■S/3- 8 8 >• a c 3 W3 8 CO 8 - — Time value per day " " - " - " <■ - *See pp. 157-166. t To be inserted in MS. above wherever blank space permits. INTERNAL RELATIONS. 271 Shop . Frankford Arsenal. . April 1885 Occupation . Tool maker »7 18 19 20 21 22 23 24 25 26 27 28 29 30 31 No. of d'ys,&c. n c 3 a < •c 0. P. a < II 1- 5. 5. 10 pes. $2 00 p. w. 75 $3 00 3 00 3 25 25 50 A. & E. M. 0. O-S. A. & E. M. Ord. Serv. D. D. D. C. C. D. D. 5 5 3 3 I 3 3 7 50 I 00 A. & E. M. 0. O-S. 8 $18 50 00 ♦ App Ordnance Service ropriaiions. t Recapiiulatior $0 50 to/- Statement of Expenditures. 50 25 6 " C3 ; A. &'E.M 1:1 7=: D3 I .^ Ds SiS er. 00 $1 8 50 272 PROPOSED SYSTEM. DUTIES RELATING TO SERVICE CARDS. Time Book, pages zyo, 2yi. When the service cards, duly stamped by the foreman, are received by the cost clerk, he sorts thera first by names if they require it, and then by shop-orders, and enters the gross results under each shop-order on the time book, form C, Chapter VI. Except for piece workers, the time book carries the subdivision of the order no further ; details of the employment must be looked for on the service cards. For piece workers the left-hand margin may be ruled, so as to show by the symbols C, O., N. the specific operation for which a special price is paid. As a guide which may sometimes be use- ful, space is given for brief remark as to the nature of the order. These will be rarely used after the clerks become accustomed to the symbolic nomenclature. Piece work is similarly reported except that piece units are reported for payment instead of time units. On the right is space for reference to the appropriation from which the work done is to be paid, and also a column for indi- cating the proper subdivision of the statement of expenditures. See page 302. A page of the time book should be reserved for entering service cards relating to services performed outside the arsenal, such as traveling expenses, express charges, telegrams, etc. See page 1 56. Cost Sheet, pages 2y6, 2yy. After entering the time the cost clerk sorts all the cards by shop-orders and enters the total value of the services under each shop-order opposite its number on the margin of the cost sheet. The shop-orders are grouped together according to appropria- tions from which payable, and the total for services under each appropriation entered separately. See page 278. The cards are then filed away in the corresponding pigeon holes until required for the analysis described page 292. When this has been made, the cards should be tied up into numbered bundles and the numbers over the pigeon holes re- moved so as to leave them available for other orc^ers. INTERNAL RELATIONS. 273 The cost sheet is a valuable device which I have borrowed from Captain Michaelis. It is a sort of morning report of the cost of orders up to date. The difference between his plan and mine is due to my making but one charge on either the material or service cards. I am thus able to shuffle cards belonging to the same job together, and to enter their aggregate results directly on the cost sheet. By the other plan the charges for labor and material had to be consolidated on separate sheets and then com- bined on the value sheet. Soldier Labor. When soldiers are working in the shops of an arsenal they should be rated at the wages as citizens of the same ability similarly employed. This will avoid the perplexing differences arising in reporting the cost of work done sometimes by enlisted, and sometimes by civil labor, when no price is charged for the soldier's labor and full price is charged for the civilian's. But since the effect of so charging the soldier's time will be to increase the aggregate sum charged for labor beyond that actually paid, and so lead to discrepancies where strict equivalencies should be the rule, the following course is advised: After charging the soldier's time to the job, credit the standing order for the maintenance of the arsenal and military post with the full amount so charged. (Benicia Arsenal, shop-order No. I, and Frankford Arsenal, shop-order No. 215. See page 143.) In this way the cost of the work will be kept uniform ; the soldier's pride will not be hurt by evidence that his labor is thought of no account ; and the one great object toward which the system tends, to make the cost of work equal the sum of all the expend- itures upon it, will be approached. This idea I also owe to Captain Michaelis. To assist in carrying it out it would be well to have service cards of a different color for enlisted workmen. The peculiar conditions of this case make it an exception to the rule else- where affirmed, that labor can never be a credit. 18 2 74 PROPOSED SYSTEM. DUTIES RELATING TO MATERIAL CARDS. Entering on Cost Sheet. At the end of the day, or early the -next morning, the cost clerk should sort the cards received, according to shop-orders to which charges are made, sum up their values and enter them on the cost sheet. Forwarding Cards. He should then stamp the cards " Entered by cost clerk," and forward all those bearing entries in the stock section to the stock clerk, except when they already bear his entry stamp. Filing Cards. The remaining cards go to the pigeon holes corresponding to the orders to which charges or single credits are made. Duplicate Cards. When a card contains a charge to one order and a credit to another, a duplicate card is filed in the pigeon hole to which the credit belongs. The duplicate may be printed or marked so as to be distinguished from those received in the ordinary course of business, and the original should be checked so as to prevent re- duplication. The duplicate need only contain the most essential parts of the original. Reporting Product. It has been explained how the product of an order is reported on the material card as the order is completed piecemeal, page 195. Such cards are to be known by being to the credit of the order under which the work is done, by having the price in blank, and also by referring to fabrication. They are to be filed by themselves at the bottom of the pile of cards in each pigeon hole. When the job is completed, and its cost is to be reported, they show just what it has accomplished. It is far safer, and every way better to report in this way the product of an order, than to assume that the exact number of articles required by the order ticket has been made. It was once tried to report product on the order ticket, indicating departures from the letter of the order on the back of the ticket. But this INTERNAL RELATIONS. 275 prevented piecemeal deliveries, and was also objectionable in that it confused the order simple, and the result of that order, the product When products thus reported piecemeal, say parts of harness, are afterwards assembled into sets, material cards representing the transfer should be made out. A note upon the card will call the stock clerk's attention to it, so that he will issue on his journal from the corresponding return "by transfer" the number of components required to complete the set. These he will ascertain from the standard lists, etc. This course will permit an immediate record of all fabrications to be made without requiring the filling out of a separate card for each class of components assembled. The contrary course in the present system frequently leads to confusion ; as a rule, nothing is reported till all is done, so that the progress made in filling an order requires a special effort to determine it. Yet this knowledge is constantly required. CASH ACCOUNTABILITY. We come now to that portion of our trusteeship with which our accountability under different appropriations is concerned. See pages 34, 36. It is almost impossible to dwell too strongly on the idea that the only justification for any expenditure of money or material is the execution of the will of Congress as expressed by law. The law is generally in the form of an appropriation, the conformity with which of every expenditure it is the main object of our cash accounts to demonstrate. So that whatever forms minor accounts may assume, they are useless for accountability unless they tend to combine truly under each appropriation the expenses which it authorizes. There is probably no phase of the proposed system which illustrates better how such complex re- sponsibilities as those imposed by the strict requirements of this trusteeship on the one hand, and the unrestricted employment of the resources of the arsenal on the other hand, may be easily and accurately met. The Cost Sheet ; Daily. Columns A, B and C are filled by direct summation of the cards, sorted by shop-orders to which a charge is made. The 276 PROPOSED SYSTEM. Proposed Daily Cost Sheet FOR Watervliet Shop- order. Appropria- tion. Objects Services. Matenal. Shop ex- penses a 3c. per hour. Gross cost Time $ c. $ c. $ c. $ c. 720 838 772 836 837 845 847 0. &- OS. R b. cartridges &^c ..3 10 625 8 3 A. 118 I 10 so 200 7 500 C. 00 00 3 18 D. 39 30 75 24 09 321 8 17s 500 4 I E. 49 A.&'E.M. ii^fOOQ /fiction primers . . 400,000 sftort primers 99 119 60 156 4 25 00 00 00 24 Dynajiio machine 2 / p. drilling machities. . 161 37 B. INTERNAL RELATIONS. 277 Arsenal, _ ^^^!^!'A , 1884, {\£/' ^V) Per last report. To -day. Total credits. Net cost. Remarks. Total cost. Balance available. Total cost. Balance available. $ c. $ c. 67 $ c. $ c. % c. % c ♦116 82 204 1,079 46 18,920 54 1,284 13 18,715 87 8 99 300 24 1,699 76 309 23 2,690 77 Remittance $1,000. I 37 173 63 11,250 00 173 63 11,076 37 .... 500 00 1,600 00 500 00 1,100 00 3 CX5 2 24 20 00 S 00 22 24 2 76 Completed. No work done. 10 00 Cr.8 79 595 35 4 65 5S6 S6 13 44 Completed, charges and bal- ance transferred to S. O 213. F. G. H. I. J. K. See page 279. 278 PROPOSED SYSTEM. shop-orders should be grouped according to appropriations from which payable. Service cards relating to large shop-orders should be re-sorted according to rates of wages ; the product of each rate by the time gives the amount for that rate, and the sum of the times and amounts the data for A and B. The cost of services under each appropriation should be indicated separately, as in red ink. Column D is determined by a fixed percentage of A, See page 166. E is equal to B plus C plus D ; F is taken from the daily credit sheet, which see; G is equal to E minus F; H and I, the sum of which is equal to the allotment, were entered from the last report; J is equal to G plus H ; K is equal to I minus G. No charge for shop expenses is made to the standing orders, as they are the very source and cause of this expense. Charges other than by regular expenditures reported on the cards should be explained by remarks. When an order is completed, a remark to that effect should be made and the order dropped from future cost sheets. Incomplete orders should be continued so that those on which no work has been done may be determined by mere inspection of the cost sheet for the day. In the column of remarks shouid be noted the transfer of the cost of a given order to another order. The occasion for this will arise when, for the sake of explicitness, a special order is given for work which might be done under a standing order, or when it becomes expedient to transfer the cost t6 another appro- priation. In the first case suppose order No. 999 to require the erecting of certain machinery, say a gas works, the cost of which it is desired to know specifically. When completed, the cost is ordered pro-rated between orders 219 P and 220 P on the next day's report. A remark on each sheet should explain the transfer. INTERNAL RELATIONS. 279 The cards belonging to the order transferred should be filed separately until needed for the analysis of the order receiving the transfer. Note. — No attempt is made to analyze the gross cost reported on the cost sheet. Its object is only to determine daily balances and to give a bird's-eye view of the work. The analysis is an entirely independent matter, and the methods are hereafter described which permit it to be done thoroughly. 28o PROPOSED SYSTEM. > < c ) M N N T f a 1 3 * N ^• •a fcti '^ CO -o ;; c ^ 8 N o M O . m ro < 1 •2 o §• J2 5S 1 n N . vo 00 \0 « 5? OS ■ •* • ■te- g a s Q O U3 i ■ o '■ '■ o I voO • 00 >D ■ « N •■ee- ^0 o ■ ID . 2^8^^ 1 o 5 t^ ^ o O 0\ r^ in a < ■(ft ; ^r iff Q Cs 'i- O o ■Ee- u^ • .« h ; ^ w 5^ X 3 5i 1^ a < -^ <3 W 5 8 • *: g s: 1— ( o ^ 00 lo g u^OO^S ^■ < \r% 06 Q vo" vO \0 r- t^ o « . « -, « 1-4 W ■§ '^- O > , fO ■•e i-i - M :: : <^ o N t^ 0\ Ph •2 u o o a. O in T 1 INTERNAL RELATIONS. 281 The Credit Sheet; Daily. a. Credits for material. After the debit entries have been made on the cost sheet, the material cards on which credits appear are shuffled so as to bring together all those containing credits to the same shop-order, and these are further combined according to the orders to which charges were made. These are then entered as shown : the orders to which charged, the number of the card and the name of the material being given to assist in tracing the card if the entry should ever have to be verified. b. Credits for shop expenses. Shop expenses are credited only to certain designated standing orders determined by the character of the order bearing the charge. The appropriations to be charged or credited are determined by the numbers of the corresponding shop-orders as shown in the example. The recapitulation of these amounts determines the balances to be entered on the monthly Recovery Record. Proofs. The sum of the shop expenses must agree with that given by the cost sheet for the same day. In the recapitulation the sum of the total credits and those of the Dr. and Cr. entries under appropriations must all three be equal to each other. The sum of the balances in each column of the recapitulation must agree. The credits for material cannot be proved. The Recovery Record page 28^ (proposed). The balances due to or from appropriations as shown by the recapitulation on the credit sheet are entered here daily, and the resulting monthly balances are distributed according to the man- ner explained page 286. The " No., etc.," in the blank column refers to the employee on whose page of the time book the counter-charge will be found. This paper is kept in the cost clerk's office. It may be in book form. 282 PROPOSED SYSTEM. The Appropriation Sheet (proposed). We have seen that all expenditures of labor and material must be charged to some shop-order. By further requiring that all shop-orders be referred to some appropriation we make sure that all expenditures shall ultimately be directed to the most probable appropriation. See also page 284. The cost sheet prevents us from overstepping our estimates ; the appropriation sheet per- forms the same office for our allotments of appropriations, and permits every penny appropriated to be spent deliberately, eco- nomically and legally. This is the climax of the system as regards cash accountability. Remarks. As explained page 289, there is a well-defined difference between material purchased and that expended ; this sheet takes notice only of that just purchased. The expenditure of its value is reported on the cost sheet. The miscellaneous debits and credits allow for the entry of remittances and for the transfer of balances shown by the re- capitulation on the daily credit sheet. The gross balance on the last day of the month should agree with that shown by the abstract of disbursements. When services and material previously classed among liabilities are paid for, their previous estimated cost should be deducted from the next report of liabilities. The gross balances and the corresponding totals are entered in red ink, so as to prevent their addition while computing the net balances given below. The amount of services under each appropriation is obtained by grouping shop-orders under appropriations as explained page 272. The miscellaneous balances are given, one way or the other, by the daily credit sheet. This paper should be made out by the chief clerk and the pay clerk, jointly. The form given is for a daily report, but it may, like many of the other papers, be made weekly or monthly, as the Commanding Officer may require. INTERNAL RELATIONS. 283 ■3 u •a c 2 m- ■w- d m- d d u 6 NO CO ^ 8 co ■w- t^ fO 00 ON a\ N ^ >j^ CO "■ -00 ■o • '*• ^ 88 : ^ 00 <«■ ( • l-l * ^ . . . M M • « 00 • >o 0_ 0^ • ""t 00 V 1 c d : : : : : : : : : : ; : ■tfl- ; ; : : : ; : : : ; : d : : : : : : : : : : : : •»5- \ : : : : : : : : J < w < •a. •Si 1 F- °« a X CO ""^ g CO § ^i ^ |i in ! P e< '-' 0) -It s cqcc To services from cost sheet To material paid for Miscellaneous balances Gross balance (in red ink) Totals (in red ink) Liabilities, etc., estimated. For services (contracted for, etc.) For material (ordered, etc. ) For remittances due Net hnlnnrp _ 1/ C E- 284 PROPOSED SYSTEM. System of Recoveries (proposed). (a.) Recovery of Material. We have seen the advantage of holding all material subject to expenditure under some shop-order; similar reasons require that all material in store shall be held under the appropriation by authority of which it was most probably procured. Inasmuch as a due regard for economy and convenience will often require the expenditure on one order of material which has been bought cheaply, because in large quantities, for another purpose under a different appropriation, and since the appropria- tion thus borrowed from should have the means of being credited with the value of what has been so taken, the following course is recommended : When material is received into store by purchase, let the store- keeper mark it with the designation of the appropriation from which it was bought; this he will find on the back of the card, placed there when the material was ordered. When future issues of this material are made to foremen, the storekeeper should mark the card to the credit of the appropriation from which the material was bought. This he will do in the cost section, where by using the initials of the appropriation no confusion with the shop-order symbols can arise. Material which has come into store by fabrication, inventory, etc., or has been received by invoice from other posts, should, when taken out for current service, be credited to the most probable appropriation under disbursement at the arsenal in question. The number of such appropriations is generally limited, and little trouble will be found in determining the right one. Strictly military supplies might be credited to Ordnance Service, and materials from Part II to the principal aporooriations disbursed in manufactures. No'iE. — When material in current service is similarly taken, the shop-order unaer which it has been held will receive a similar credit. In due course this credit will be transferred to the proper appropriation, so that in the end the same result will be attained as when the material taken from store was directly credited to the appropria- tion from which it was bought. All depends upon keeping the orders under their corresponding appropriations. INTERNAL RELATIONS. u o5 «oo « . • • ■^ u X u 1 1 00 ■W- • • 1 • ■' ■ V ftH u O N rOOO • 00 -00 « . ; ; Q W Q O »>• rOvO 1 ^ , O PL, o •eft- ON« O ; ; ' ' lA . N . . . N . N N Ph 1 c u 1 M I I I « " "^ u . t^ . . . t^ . l~» »^ ' I ■w- 1 III J ■««■ Tj ■ < • • ' • 00 oo o ■ N 1— 1 u • NH •a ^ ^ V „ Pi -M- •1:^< Pi ^ ►^ ^^ ^ 1 u :? 1 1-^ 1-4 M4 HI t-4 1-4 rO u M « o o o o o o O 3 -ee- . t^ ■^ Ph M ro fO "^ -.4- 't ^ o Si • 1 ^2 li ^: CQ "U d O O N N "^NO O O ro K rONO ^ ^ •s Q ■<}- . tJ-vO . lo • i O O u->r^ N O u") < <» 00 .00 I •{«- ^ li-)M MM r^ ' . O ro • • r^ ■ O N "^t- NO o U* . OCO ■ ■ 00 • O m ro NO u . O ro • • ro • -^ O ir>N r-^ -H o «■ ■w- . « ON • • O • 'i^ m- NO W "H ON ci =«s ■^ •> s d r^ . . . . .5 n u ■'^ S) M M l-> u o ■W- vO . . . . \0 r^ On i (2 GOO J < w c/: =1 O . .00 . 00 ■ ONO NO 1 g 00 • . « . On • *^ OnD NO o . .o ■ NO . o o o ■««■ OS 1 1 1 ON . ■Sfi- li-iN r^ Pi < s • NO-' N O .MM.. rOO -a v«* u M ro O Q ■!«■ . r^ON ■ • O O o Pk O O S» . . s ^ ^ c o E i ^ : : •- N roc « Q ro ro 286 PROPOSED SYSTEM. These credits having been collated on the credit sheet for the day, are consolidated monthly on the Recovery Record, and an equivalent value of labor which would be normally charged to the appropriation receiving the credit is charged to the appropriation under which the special work is done. We thus repay, say Ordnance Service, for the material which it has contributed to the special job by transferring to the special job a portion of the charges for labor normally payable out of Ordnance Service. The account is squared by a counter-charge for labor rather than for material, because a more exact distribution of the amounts may thus be made. The result of this course will be that the same work will, when- ever repeated, be consistent in its cost, whether all of its material has to be bought for it, or whether it so happens that it may be supplied in whole or in part out of material on hand ; and this cost, truly reported, will be that by which the appropriation authorizing the expenditure is diminished. The following ex- ample illustrates the idea: We make an estimate for 100,000 friction primers based upon our knowledge of the true cost of previous work of the same kind. In setting about the work we find sufficient metal on hand of the proper thickness which has become obsolete from a change in the model of the cartridge for which it was originally bought. If we use this without charging it to the primers they become absurdly cheap and their reported cost becomes misleading. If we do charge it and do nothing more, the saving is not apparent ; but if we apply the saving to relieve the cartridge appropriation, we shall have more money for making cartridges, which will be fair. It must be remembered that the credit need not diminish the reported cost of the cartridges, since questions of cost are inde- pendent of appropriations and disbursements. See page 289. But we shall be able to make more cartridges at the same price for the same appropriation. The only alternatives to the course recommended are: ist, to buy specially for every job the material required for it, regardless of whether it is already on hand and can be spared for it or not ; INTERNAL RELATIONS. 287 2d, to count material on hand as costing nothing to the appropria- tion, making estimates only for supplementary funds for actt^^ expenditure. The first alternative is cumbersome and would often be extrav- agant, and the second is misleading and, when the material employed was bought under a different appropriation from that under which it is consumed, would be unfair, as it would rob one appropriation for the sake of helping another. Such a practice often repeated would increase unduly the apparent cost for mate- rial, say of cartridges, if this cost, instead of being finally deter- mined by the indications of the cost sheet, as is here proposed, were arrived at from the ratio of product to appropriation, as was done at the National Armory in 1878. When the material on hand is held under the appropriation under which it is to be consumed, there is no transfer between appropriations, and the adoption of the second alternative would do no wrong if the material said to be available were always actually used as intended in the estimate. But we can never be sure of anything in advance, and hence I believe that the safest general rule would be to make estimates for funds according to the full estimated cost of the work and to apply the saving due to the use of surplus material on hand towards continuing the accumulation of a similar surplus as a timely provision for future emergencies. There are certain conditions in which this procedure would appear absurd, but notwithstanding, I believe that the general rule would give the best results. For example, let us say that to make certain repairs to quarters, $100 in funds will suffice, provided that material on hand be used, the material having been bought long ago, say for gun carriages. Wooden carriages have become obsolete, and the timber which it is proposed to use has been stored so long as to be in dire danger of dry rot ; there is there- fore every reason that the timber should be used on the quarters, provided the gun carriage account be indemnified. This I would do by estimating the repairs at their full cost, which the Chief of Ordnance should know before reducing thus the general resources of the department, and recovering from the appropriation for 288 PROPOSED SYSTEM. Repair of Arsenals the value of the timber actually used with which to purchase, say steel plates suitable for modern carriage work, or to be simply held to the credit of the appropriation for such other disposition as may be required. In this view material is a continuing form of the money originally appropriated, which happens to be on hand because it can be no longer returned to the treasury, as is done with unexpended balances of money proper at the end of the fiscal year. Advantage cannot be derived from this accident otherwise than by changing the form in which the money is held to one more suitable to the purpose for which it was appropriated, under the general dis- cretionary authority by which it was first procured ; otherwise we defeat the intentions of Congress, which, in appropriating for the purchase of material for gun carriages in one year, could never have intended it to be applied to the repairs of quarters in another year. The only escape from this position seems to be that the conclusion of the fiscal year bars all further responsibility under appropriations and leaves all unused material open to whatever application may be desired. If this be so, why wait till the 30th of June to put such doctrine into practice? I owe this extension of the earlier principle of recovering shop expenses, see next article, to Captain Michaelis, who used both methods to advantage while applying the system at Frankford Arsenal. (b.) Recovery of Shop Expenses. The charge for current shop expenses made to any job is similarly a credit to the most probable appropriation. By the methods described page 149, these have been directly charged to the special job receiving them whenever it was possible to place them at the moment the charge was incurred. But there are many expenses in the nature of "fixed charges" which can only be determined annually by the methods shown pages 73, 166, 217. These are repaid to the proper appropriations by means similar to those just described for material. See illustration with example of credit sheet. INTERNAL RELATIONS. 289 RECONCILING COSTS WITH DISBURSEMENTS. I have vainly tried to find some simple current method of reconciling the cost sheet with the cash accounts, since this would establish the aggregate truth of the cost sheet before the highest court of audit known to military accountability. I am convinced, not only that this is impossible, unless either the papers are very much complicated or unless substantial truth is neglected for the sake of striking a balance ; but I also believe that the same result is indirectly attainable by other means already described. The trouble is: ist, that we are always paying in one month for material which we expend in another ; 2d, that we do not necessarily expend at once all that we pay for; 3d, that we can- not always tell whether what we are expending has been paid for or not, still less whether it has been paid for in the time covered jointly by the two sets of accounts or previously. There would be no trouble in accomplishing the reconciliation if material were like labor, which is expended as soon as received, being therefore always a charge and never a credit, and which is paid for monthly in the period covered by the joint accounts. In such a case the monthly cost sheet would be a repetition of the Abstract of Disbursements, having its totals under each appropria- tion distributed according to a different list of agencies, the shop- orders serially arranged. But in regard to expressing the relation between the payment for material and its expenditure, the following table shows how- various its conditions may be ; < w \ < A. Paid for in period in which expended. fi. paid for previously. B. Not paid for as above, but< 1^2. paid for afterward. C. Not expended in period in which paid for. The variety of these conditions is increased by the fact that any one of them may be only true as to part of the material in ques- 19 290 PROPOSED SYSTEM. tion, and that dififerent lots of material of the same name may be in all of them at once. In all such cases the old question between clerks and foremen will arise : How is the foreman to know whether the material he is using has been paid for or not? and how is the clerk to know to which of the classes named the material which the foreman has been expending belongs? Then, if the clerk could know, how is he to express the facts without greatly elaborating the accounts? The attempt to distinguish these differences, if carried out con- scientiously, would paralyze the manufacturer; and, if achieved, would only prove the aggregate truth of the cost sheet. The distribution of the charges within this aggregate will always, what- ever precautions are adopted, be within the discretion of the immediate authority, I discuss this at length because it has been from the first the goal at which I aimed, and because it has attracted the attention of others as well as myself. I find the proof of the aggregate truth of the cost sheet in the following considerations : A. As to services. This is proved by direct comparison with the aggregate disbursements for services on the abstract of dis- bursements. B. As to material. This is proved by the two necessities: first, of accounting for all material received, whether paid for or not; and second, of charging to some shop-order all material expended or subject to expenditure, whether by accident or design. It would of course be quite possible to strike a yearly balance sheet debiting all remittances and the aggregate value of the last inventory and crediting cash balances, special expenditures not for manufactures, and the aggregate of the present inventory. The balances, generally speaking, should be the aggregate cost of the fabrications at their reported prices, together with a cor- rection to the account of shop expenses which should be dealt with as described page 217. INTERNAL RELATIONS. 291 Having in view so comprehensive an auditing of the adminis- tration of the arsenal, the inventory would acquire an importance which the use now made of it does not justify. 292 PROPOSED SYSTEM. ANALYSIS OF COST (PROPOSED). The analysis need be carried no further than the circumstances of each case require ; but the elements of Plant and Work should always be separated. The examples given show to what extent it is possible to carry the analysis. In the tables the full sym- bols described in Chap. IX are not given; viz., A; F, &c., repre- sent any objects, and i ; 2 ; 3, &c., any operations. We begin by treating separately the accounts for services and material as independent elements in the result shown by the con- solidated analysis. (a.) Services. We sort the service cards first, according to P., A., T. and W. ; or simply as shown, according to P. and W., omitting the distinc- tion between A., T. and W., see page 102 ; then, each class accord- ing to objects, and each object according to operations. The cards belonging to each operation are then divided according as the services were paid for by the day, piece or job, and each resulting pile of cards is re-sorted according to rates of wages, i. e., prices per unit. Note. — Job is a term here used for outside services, piece and day relate to work within the arsenal. We can then sum up the time of each grade of labor and enter it with its aggregate cost. Next after the day work comes the piece work on the same operations similarly arranged, but having also in brackets the time reported spent on the operation by the daily service cards. See page 154. Job work is like piece work, but no time is reported. Having completed the entries under any one operation, we ex- tend their amounts under N. This gives both the aggregate time spent on that operation and the cost of it, and serves to answer many important questions which would be more often asked if there were any ready way of answering them truthfully. The total time and cost of the operations on one object being entered under O. gives the totals for that object, and so on. The remark about photographs is supposed to refer to the special INTERNAL RELATIONS. 293 '-^ 1 ^ r^ ■ ^"k X 1 ^ fe ~^ « •?^-3 I? ?o ^ 5-s ^^ •s! 0" K^-^^ ^ ^ u : 8 • PI p) pj W Q u . 1^ t^ Pi ■««- • N • '-) u~i ■ ' ; 1 *^ •^ 00 ' ^ M „ 8 8 . PI - in c 3 d a\ 00 s •-< ro ■ fa < ' '-' • C/3 10 \r^ PI i>-) vo u M 1-^ uo C-J 1^ 1 w P-, :z; vO PI CO PI "+ Pt . ■{«- " PI Cn ; ; ■ • i u \ I ; to 00 C<3 < Pi u 3 .1 ' ON d ; . <-> S e2 I? . 00 ^ M wi s (^ 10 \r, P) "'•''^ ~^ ~o W) n l^O »-^ 000. w^ lo I^ fa vo ■ ro \r, hH H 00 P) ly-it^ p) . PI Cil •e^ P) P) LO -H 1 fa ' ■ fa VO . ON 00 . -f , 2 B •=J- " u^ CO uo . »r . 0^ . ■ U c H ' ' ' ■ • 5 "o «• , ^ . 'i- CO J 1 ■ li-> • ^» , m • 1 1 • IP). Ti- 1 fa 2; .2 ' ' ' ' • •Ml cs CO fa ^ \r~i \ri u^O \r^ vn lo • u-> 10 c t-. rt n w^ p) n 11 . m M w rO« l-H CO CO CAJ 0. wv->^ _, u <«■ ; 1 1 \ 1 I I ' ; 1 ; Z t^ . OS . vO „ p) , 't < Q ^ -r; : : : k; *^ I I I ; fa in 3 CJ ^ : . . ^* . . . Pi 5 s a c^c^ o-<^ --• « w < o u o G H Q Pu X W < 2 2^ 6" l/^ d rj- vO fO >- < Q O Oh O ei Ph 296 PROPOSED SYSTEM. make it agree with the cost record. These credits were earned by no object or operation, being merely assigned as convenience required. See page 281. Consolidated Analysis. This gives one a general view of the entire subject, particularly with regard to the quantity and kind of labor required for future work of tlie same kind. To compile this analysis we first sort the service cards accord- ing to shops, then according to nature of service, then according to P. and W. (A. and T. also, if desired), and then according to rates of wages, say per day. In each resulting category we add up the time, reduce it to days and enter it as shown. Shop expenses may be bulked as shown, or entered as described above. The same form may be used for comparing total day work and piece work ; so also of the other forms, which will be found adapted to a variety of comparisons. INTERNAL RELATIONS. 297 i ^ '^t;:?-?5:S "- - §"^ ^ X .^^^|"5-~ 1 p: »-^ . ■ . »/^ N 00 OS ON ro VO • • • M cs Lnoo so C 2 u-) • ■ ■ 11 l^ rOvO »^ 1 Tf . . . « u-i M vo ro N 00 t 1 ( 00 I^ vn 10 \r^ . . N 00 N 'J ro t^O "-1 ro i^r>. » ■ N Os Ln SO "^ j< c pi >-■ u-i .CO N M . . • •- ro \r^ rfi- M PI ro : : : : rn N -^ Os li ^ J 1 I J \ \ \ 1 1 • I I i ■ pi "o c i H •{«- J 1 ; ; ; ; ; ; 1 1 • < ' ' ■ ■ ' 1 . 1 1 1 1 ' ^ 5: u • • ' • • 1 1 1 • < cy 1 B •a t Ft ' • • ' • • • 1 1 • • a C *; , , , , , , , 1 1 1 1 t 1 < 1 < ' * • ' ' * ' 1 1 1 ' ' ■ C/" . 1 • . 00 OS r-^ r . ■ • • ' ■ • so ro U s ^ vri . • N 1 00 M t^ "I ro N fc Ph •W- >-i ' • ' ■ M 1-1 'i- c ' ' ' „ , , . 1-1 1 1 1 N cr < < ^1 • • so • • 1 ro • • • 00 ON » N Tfro • I • N ^ »^o OS 000 U11-1 ! ! ! ^ •d ro ^^ • 1 • On H ■ • 1 . 1 • < J ^ k C g> <: • • • • . 1 1 5 »- c cr Q Ph' iri . ■ N r^ S •« s . t^ 5 ^ 298 PROPOSED SYSTEM, MISCELLANEOUS PAPERS. Pay Book (proposed). (a.) For day workers : By adding vertically the time units reported each day on the time book the time value of the day's work may be determined for each man and its money value be posted into a book. Form A, page 60, ruled for values instead of for time, would serve this purpose. (b.) For piece workers and for outside services a similar course may be followed, posting directly the money value of the units made in the pay book. (c.) For men working partly by the piece and partly by the day : The money value of their earnings should be similarly entered. Proof. The sum of the daily earnings on the pay book should agree with that of services charged to shop-orders on the day's cost sheet, and with the difference between the total daily pay-roll and the aggregate value of the absent cards for the day. See page 153. Use. At the end of the month the daily earnings may be added up transversely and the denominations required to pay the corre- sponding workmen be extended as shown in the example. This plan permits the money needed for the pay-roll to be conveniently and accuratelydetermined without necessarily waiting for the computation of all the contributory items. These have been proved from day to day by the operation of sorting the service cards. By adding a place for signatures the pay book may be used for the retained copy of the pay-roll. This idea I owe to Cap- tain Michaclis. Return of Hired Men (noiv required). This is intended principally to classify the pay-roll according to appropriations from which payable. To compile it the cost clerk goes over the time book and indicates the appropriation INTERNAL RELATIONS. 299 C C :^ 5: E- Pi! C < y PS < 1 E- < > c pi c P: i c p vO »-« X 00 00 i ) \ \ i 5 \ ) H J / H 00 ON f et N •ee^ CO <2 c •a C3 •c 0. 0. M 1) a B B 3 6 < c5 ceo to'a " .5 e-« V ON ■««■ v^ f^ =^ C; 1 d : : ? : 5 ■se- : : ?? : CO If. d VO Of \0 J ON ■» r^ ir» »n ro N CO M ro (J ro . . . VO • • • VO •ee- I d Per year. 1,650 1 00 4 00 2 50 iY' "work. ■w- •paXoidui 3sXeq S: u^ vo How employed. (State here the specific du- ties of each man.) Superintending work in harness shop Repairing siege car- riages, makitig band saw blades, parts for Catling carriages &^ incidental repairs. . . Making boxes for pack- ! 0% Chief clerk. Master har- ness maker. Carriage maker. Carpenter . . 6 Chas. Walters.. Chas. Holman.. Andreiu Holz... James Peters . . . 2 iMvo - 300 PROPOSED SYSTEM. from which each shop-order is payable. See pages 143, 272. The amounts under each appropriation being summed up, the proper credits given, see page 286, and the principal specific duties of the workman determined from the symbols, the result need only be transcribed to form the return required. Note. — The time book may be divided among several helpers for the simultaneous computation of its data. When completed it may be kept as the retained copy of the hired return. (Captain Michaelis.) It is worth while to notice the difference between this and the present method of making this return, particularly if the time is kept on form B, page 60. In such a case the Commanding Officer usually distributes the pay-roll among the appropriations rather according to the balances available than according to the purposes on which the time paid for has actually been expended. The reason for this lies in the nature of the time records, for these are so voluminous, scattered and incoherent, covering as many pages for each shop as there are working days in the month, and with the occupations of the men so confusedly stated in the cramped space allowed for them by the extended language re- quired, that confining oneself to the book, it is quite impossible to take a comprehensive view of any one man's employment. The balance remaining under each appropriation is then the one thing most certain and tends most strongly to determine the distribution of the charge. The MontJily Statement of Expenditures, Present Form (now required). This is a cash paper, not belonging to the accountability, in the form of a single abstract serving to classify the expenditures solely with reference to their purposes, without reference to appropria- tions, objects or persons. The list of agencies resembles in many of its features that of the standing and other shop-orders ; but the classification is not exact, the pay of clerks being included with the purchase of animals, etc. INTERNAL RELATIONS. 301 Present Form. (io^"xi6".) STATEMENT OF EXPENDITURES for Permanent Improvements, Ordinary Re- pairs thereof, and for Miscellaneous Articles, including the Purchase, Manufacture and Repair of all kinds of Ordnance, Ordnance Stores, &c., at _ during the month of , 187 . A. Purchase of Land, including improvements thereon at the time of purchase Permanent Improvemejtts, viz. : I . Erection of buildings 2. 3- 4- New machinery *Shop fixtures Grading grounds, making roads and walks, planting ^ trees, &c 5 Mill-dams, canals, sewers, &c, 6. Improving water power at Rock Island, 111. Total for permanent improvements $ Ordinary Repairs of- Buildings Machinery Shop fixtures Grounds, roads, walks, &c... Mill-dams, canals, sewers, &c. Total for ordinal y repairs 01 buildings, machinery, grounds, «&c $ Miscellaneous, viz. : 1. Purchase and manufacture of armament for fortifica- \ tions $ 2. Purchase, manufacture and alterations of small arms, spare parts and appendages 3. Purchase and manufacture of field and siege car- ^ riages, caissons, equipments, accoutrements and all other ordnance stores not before mentioned.. 4. Repairing, cleaning, overhauling and preserving ordnance and ordnance stores 5. Purchase of animals, vehicles, &c., all expenses for ^ repairs, &c., not chargeable to any of the fore- going ' Total for miscellaneous $ Grand Total $ I certify that the foregoing report is correct. Com nt a n ding. N'OTE —The total expenditures reported on thib sheet must agree with the amount reported on the Abstract of Disbursements for the corresponding month. * Shop fixtures embrace shafting, hangers, pulleys, gearing and belting connected therewith. 302 PROPOSED SYSTEM. Inasmuch as this paper is required to agree with the monthly abstract of disbursements, it can take no heed of the value of material bought in previous months and expended in this one, nor of the disposition made of material paid for in this month, but not expended. Note. — The term "expenditure" in the title refers solely to money; it is a term rather loosely used in military accounts, having three separate meanings given to it. Re^narks. The requirement that the total expenditures reported should agree with the total reported on the abstract of disbursements for the same month complicates the preparation of this paper and deprives it of some of its value. Otherwise, a simple statement of the cost to date of the standing orders and a corresponding classification of orders completed would give the information re- quired, without regard to when the material expended happened to be paid or. Preparation, Present and Proposed. Under existing requirements we must re-analyze the time book according to the classification given in the statement in order to prepare a double abstract, the headings of which will be the classification adopted and the agencies the names or numbers of the individual operatives. The right-hand column of the time book provides for entering opposite each expenditure for services of the same kind a reference to the proper heading of the statement. This may be an abbre- viation ; thus B — 2 would mean new machinery ; B — 3 permanent improvements to shop fixtures ; C — 5 ordinary repairs to mill- dams, canals, etc. See forms, pages 271, 301. Should the present form of this paper be continued, the stand- ing shop-orders should be cast with reference to its requirements. Otherwise the time book would need contain both the S-O. and C. columns given on the service cards, to the great hindrance of the progressive consolidation of the arsenal accounts, which is so much to be desired. To illustrate : take B — 4 and C — 4. At Frankford Arsenal these would correspond to S-O. 223 P. and S-O. 223 W. respectively, INTERNAL RELATIONS. 303 and would require separate lines for P. and W. on the time book. Now, since all orders must be treated alike, every other order might be entered as P. or W., and many as A. or T. besides, thereby at least doubling all the headings of the time book and the labor of combining them and distributing them among the appropriations. But if, on the other hand, permanent improvements and ordinary repairs of grounds have each a separate shop-order, there will be only one more order to be provided for ; or if, still better, the statement attempted no distinction which could not be easily defined, the labor would not be at all increased. A similar analysis of the material purchased during the month, whether expended in it or not, will complete the data needed for the preparation of this statement. This should be done by the pay clerk. As a general thing it must be remembered that however ex- tended our system of standing orders may be, it will always be much easier to combine them into any such groups as this state- ment requires than to analyze the showings of any that cover too much ground. Wine and water may be easily mixed, but once mixed, it takes the still to separate them. Abstract of Disbiirsemeiits (now required). This paper logically should be a consolidation of all the dis- bursements for the month : first, for services, comprising the footings of the appropriation columns of the hired return and individual vouchers similarly distributed ; and second, the footings of the appropriation columns from the monthly abstract of pur- chases. See page 257. If the return of hired men could be made to embrace external services as well as internal services, it would become a parallel paper to the abstract of purchases pro- posed, and the abstract of disbursements could then be made in two lines, one for services and the other for material. 304 PROPOSED SYSTEM. Present Form Abstract of Disbursements at g "o 1.* E 3 To whom paid. Nature of the disbursement. State here distinctly kind, quan- tity, and PRICE PER UNIT of the principal articles in each voucher, on as many lines as may be neces- sary. Vouchers for miscellane- ous stores — such as stationery, hardware,&c — embracing many items, will be stated in general terms. Such phrases as " for the purchase of," &c., should be omitted. S.5||-= a-^ 1. Ordnance Service, 1885. For the ordnance service, required to defray the cu -W- expenses at the arsenals ; of receiving stores and is; arms and other ordnance supplies ; of police and ' duties; of fuel and lights ; of stationery and office g niture; of tools and instruments for use ; of public mals, forage and vehicles, incidental expenses of the nance service, and those attending practical trials tests of ordnance, small arms and other ordnance supi Manufac- tu r in g metallic ammuni- tion for s m al 1- arms. $100,000. $ c. $ 0. I 2 3 4 5 6 7 8 9 lO II 12 '3 14 15 16 '7 18 19 20 21 22 23 24 25 26 27 28 IN Part. BY - INTERNAL RELATIONS. 305 29" X 19". .., IN THE Month ending , 188 . ORDNANCE, ORDNANCE STORES, &c., 1885. 3. 4. 5. 6 7. Overhaul- ing, pre- serv i n g & clean- ing new ordnance stores on hand at the arse- nals. $20,000. Purchase & nianu- fac t u r e of ord- nance stores to fill requi- sitions of troops. $115,000. %\% g- " >- 5! ?-. u ^ U ■^ O rt « i^o £•-5-3 m2 = c t _ .. >» C = "u ■o u p. g -o 1 o 3-^ ■2 p §§■14 c " j: rt ^- u - £ u, E-i: y'o ''•^^ B E u -o «.Ct3 i = Ml c "" " c u I § =.2_^.S « s n '-O S - in J2 " S^ y.^ So Sts $25,000. 2 c.o. c « c - U • - u) «•£ « o O "« h . - o o n $75, 000. £^ s s Ammuni- tion,tools and ma- terial for target practice. Total. O. &O.S. $400,000. Arming and Equipping the Militia. $200,000. 20 3o6 PROPOSED SYSTEM. Monthly Work Report (now required). 1 . Completed fabrications are compiled from the material cards, page 274, or from the ledger entries for the month under ab- stract B. The prices are to be obtained from the analysis of cost. See page 297, 2. Incomplete fabrications are reported by the cost clerk, who adds up the days* work done on them from the service cards found in the corresponding pigeon holes. 3. Work done under standing orders is reported in the same way; thus, " 127! days' work in the maintenance of the arsenal and military post." (S-O. 215 F. A. or, S-0. i B. A.) 4. Orders on which no work has been done are reported by simply enumerating the empty pigeon holes for service cards, and giving the purport of the corresponding orders. INTERNAL RELATIONS. 307 t— I 00 00 O p4 O > Q o Q < H U "33}S 'spjBqqrDS ;3uo.{rcj 1 i •— > ^ — u M •s3i[DU3JAV 2n[d 9zn j; ■«: ■Eft- 0. S. 26 Dec. 2 1884. «• d U d LI •^ 0) f^ . c •|B;u3iuiJ3dx3 'jaq -lUIf pUB UoSt3AV Xa3-(}T3C[ _l— > -3 00 « 0\ ul N N ' ^ S •0 u->t^ ii ro N • • -t- C u 00 -■ C^ ro 'd •:3 3 0) ^3 0) >. •^ &I "E. C <° >-• 1) J5 •1 2 6 hop tend( stahleme d watchm cers 5J r S 0) > 5 o; 1- n C 'S and dr r workn nirs _ rs and s ers and nger an om. off es Totals C a u s u i) 1 4; 1 11 1- uc 4 is ^1 IS 1 g C 6 a 3o8 PROPOSED SYSTEM. PRIVATE WORK. It may sometimes be permitted to have work done at the ex- pense of private parties, the time of the workmen being dropped from the rolls. The ordinary manner of doing this has never been quite satisfactory to me ; since, on the one hand, the officer or foreman ordering the work done has no absolute certainty that the person for whom the work is done will satisfy the workman's claim; nor, on the other hand, does the temporary employer always feel that his interests are guarded as they would be in the ordinary course of business. For example, the workman may drop half a day by going home, and yet may claim it as private work, etc. To meet these objections, and also to satisfy the general rule, that all time must be accounted for on the cards, a standing order is established for private work, say shop-order No. i6. Then any small jobs, say repairing an officer's saddle, which are not of sufficient importance to require an order to themselves, are charged to No. i6, and are treated like any other order as far as the supervision of the foremen is concerned. At the end of the month the cost clerk should sort these according to the names of creditors and make out bills for pay- ment. When paid, he or the Officer in Charge of the shop should require the workman to receipt each card, preferably by the mark of the ball of the right thumb. See page 153. This settles his claim forever, and disposes of the charge that night otherwise be made that private work is done at public expense. It also makes a positive record, showing what was done, and for whom ; whereas dropping the time only gives but a negative indication, which, as far as the records are concerned, is of no value whatever. CHAPTER XVI. APPLICATION OF SYSTEM TO PRIVATE SHOPS. I have applied the principles proposed in the preceding pages to the business with which I am most familiar in such a manner as to test their fitness to the utmost of my power; but have refrained from applying them specifically to other affairs, in which conditions would probably vary too much for rules made for one set to hold for them all. I shall be satisfied to have suggested from my own necessities the means by which others may work out their own accounts, knowing that if fairly done the result must be true, for its foundations will be true. It is not to be expected that many private shops will find it to their advantage to carry out all the measures of accountability related herein. I have consequently excerpted the following portions of the book, so as to give a general idea of the principles underlying the system for the use of administrations whose re- sponsibilities are self-contained. The references to arsenal work can be easily paralleled. The only point upon which it seems necessary to dwell dis- tinctively relates to the determination of the miscellaneous, or shop expenses. See pages 73, 142, 149, 166, 218. In addition to the sources of expense to which government establishments are subject, which might be called mechanical, there are others which may be called civil, such as interest, taxes, insurance, legal services, the cost of sale, etc., to which private shops have to contribute. I can see no difficulty in apportioning these precisely as has been done with the mechanical expenses. For example, interest, taxes and insurance should be charged, as far as they can be dis- criminated, against those portions of the establishment to which they belong. Thus the load or extra rate charged for shop ex- penses (column D, page 276) would be less for work in a stone 3IO PROPOSED SYSTEM. yard than for work in a varnish room, say heated by steam, in the same estabhshment. Expenses which cannot be assigned must go into a miscellaneous account, to be distributed among other standing orders according to circumstances. Having thus determined the estimated cost of the fixed charges in each department for the current year, should a sudden increase in work permit the employment of additional labor without in- creasing the plant, we may readily determine how far our charge for shop expenses may be reduced ; for the divisor being increased while the dividend remains approximately the same, the quotient will be less-. This will show how far work may be profitably "rushed." Portions of this book especially relating to private workshops : Chapters II; III; IV; VI, 57-65 ; 70-75; VII; VIII; IX; XI ; XII ; XIII, 168-179 ; XIV, 243-249, 260, 261 ; XV, 266- 282, 289-299, 306-308. APPENDIX. THE SHOP-ORDER SYSTEM OF ACCOUNTS. Extracts from a paper read before the American Society of Mechanical Engineers, Chicago^ May 26, 1886. Let us imagine the art of music before its notation was devised. Think of the strains which might have been immortal, but which d^ed, as voices die, and were lost. Imagine the energy wasted in repetition ; the effort beginning afresh with each new learner of each new tune, enlarging his own experience merely and leaving no vestige to guide another's way. Look forward, on the other hand, and imagine it possible to catch and fix the vibrations of an untrammeled voice seeking expression in speech or song. Is not this the ideal toward which stenography and phonography are but instinctive and feeble approaches ? Now, administration without records is like music without notes — by ear. Good as far as it goes, which is but a little way ; it bequeathes nothing to the future. Except in the very rudest industries, carried on as if from hand to mouth, all recog- nize that the present must prepare for the demands of the future, and hence records, more or less elaborate, are kept. Their elaboration depends on what their results are worth. I used to think that only government workshops suffered from circumlocution, and took it for granted that private establish- ments had simple and direct methods of procuring supplies, of keeping track of work in progress, and of determining its cost when done. I knew, of course, that no shop running to make money could afford to wait, as I have had to do, for the most necessary material, and assumed that, in other respects, their 312 APPENDIX. management was generally on a par with their facility in pro- curing supplies. But in seeking better methods where the permanent personal responsibility of profit tends to whittle off excrescences of administration which lead to wasteful delay, I found that much had been sacrificed to immediate advantage ; that records were too often kept by memory, so that, as the manager of an estab- lishment employing 1,400 men once told me, "The trouble is, not in foreseeing necessities, nor in starting the work to meet them, but in constantly running over the back track to see that nothing ordered had been overlooked, and in settling disputes as to whether such and such an order was or was not actually given and received. Superintendence," said he, " would be very different work if I were sure that an order once given would go of itself through the works, leaving a permanent trail by which I could follow it and decide positively where and by whom it was stopped. As it is, I spend so much of my time in 'shooing ' along my orders like a flock of sheep, that I have but little left for the serious duties of my position." These were familiar words, and when I went further down, and saw how much foremen's time and memories were taxed for means of attending at once and finally to their daily wants, I became convinced that the government methods, though bad enough, were not the only ones to be criticised. In the matter of costs, too, I found great uncertainty. I found one business which had been exposed to expensive litiga- tion, involving $6,000,000, to determine what was the true cost of machinery sold by its agents at a commission based upon its cost of production. I found another entire trade based upon costs determined, as one of its members writes me, by "thumb- sailing," large establishments suffering from the competition of ignorant free lances, who, in ruining themselves, also injured their neighbors. II. The proposed system of shop accounts is based on two com- pensating principles. I. The radiating from a central source, let us say the office, of THE SHOP-ORDER SYSTEM OF ACCOUNTS. 313 all authority for expenditure of labor or material ; these being, however they may be disguised, the elemental forms of all internal expenditure. 2. The converging toward the office, from all circumferential points, of independent records of work done and expenses made by virtue of that authority. Upon the free play of the forces thus defined there is but one essential restriction, that every right to the means for executing an order shall be qualified by a responsibility, which shall be recorded in as great particularity of detail as the scheme of management adopted may require. This leads to a comparison of managements depending upon the automatic record of their results. The following discussion will show how easily and cheaply this end may be attained. In a broad sense a manufactory may be considered as an engine for transforming material, and its efficiency, like the duty of a pump, may be measured by the ratio of the effort exerted to the effect produced. It will not be disputed that this ratio is best expressed by the true costs of its products, and that managements may be com- pared by their costs. The object of the proposed system of accounts is to provide automatic, and, therefore, impartial means for determining the most probable cost of manufactures in gross, or in such detail as the expense of its determination may permit. This is no new necessity. It enters into the imminent questions of what we can afford to make at market prices ; of what is the lowest selling price ; and also into estimates relating to the differences caused by the addition or removal of parts and the substitution of processes. The difficulty of analyzing the usual gross account of expendi- tures, the uncertainty of this analysis when made by clerks un- familiar with the processes analyzed, and the evident objections to so employing the time of foremen, have generally led to more or less exact accurate estimates of cost by those whose manage- ment was more or less in question. I do not exclude the self- deception of absolute proprietors. These objections are increased as the product of an establishment is diversified, so that the more 314 APPENDIX. miscellaneous is the product, and hence the more necessary the knowledge of its difference in cost, the more difficult is this knowledge to obtain. A system which might serve a blast fur- nace would utterly fail in a repair shop, yet are not the accounts of repair shops often kept on blast-furnace principles ? It would seem that the practice of estimating costs would not be followed if a more positive method were available at a reason- able price. The world has been working too long with existing methods for any one to hope to improve them ; the change must be one of methods. I propose to replace the ordinary ex post facto analysis of expenses by a preliminary analysis of objects of expense, to be followed by a synthesis of items of expense, made mechanically by sorting cards, on which the objects of expense have been indicated at the time of expenditure, by the persons who most probably knew them best, in symbols significant to the least experienced compiler. By thus defining every charge for labor and material, our accounts are, so to speak, balanced in advance, and it only remains to distinguish between specific and general expenses and properly to apportion the general expenses among the spe- cific, in order to obtain the most probable cost of any specific object. III. A manufactory may be functionally divided into two main portions, the workshops and the office. In the shops are performed the processes, with the records of which the office is principally concerned ; on one side stands the foreman expending labor in transforming material ; on the other sits the clerk recording the results of the other's acts. Taking these two as typical figures, I propose : 1. To require the highest local authority to define the objects on which its resources are to be expended. In other words, what accounts are to be opened. 2. To require the foreman to define the object most probably benefiting by the expenditure which he directs, as nearly as possible at the time that the expendit,ure is made. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 315 3. To require a clerk, independent of the foreman, to compile the record of the foreman's acts. 4. To provide a simple symbolic language, common to both office and workshop, by which the same object of expenditure, whether it be a product, a component, or an operation of manu- facture, shall always be called by the same name, and by which the foreman's symbols shall suffice the clerk, without requiring of either a knowledge of the other's work, 5. To make each act of record an independent unit by enter- ing it on a separate card, certified by significant punch-marks. 6. To save clerk's work in combining similar entries by assort- ing mechanically cards containing similar symbols, only tran- scribing the summation of the charges they contain. 7. To provide that no claim for labor shall be allowed, nor any material put in the way of expenditure, unless charged to its most probable object ; so that to every right there shall attach a responsibility of record. 8. To provide for the transfer between general and specific expenses, of charges more probably belonging to either. 9. While allowing free play to the foreman, to increase cor- respondingly his responsibility as measured by a. The cost of specific work. b. The ratio of his general expenses to the causes of such expenses.* 10. To eschew the use of books, except for final records, because of X. Their inflexibility ; they can be used by but one person at a time. y. The labor of combining similar entries made in them at different times and places. z. The certainty that when used for memoranda, the effete matter will soon obscure the important, so that the longer an entry has escaped attention, the more certainly will it be neglected. * It will be seen that relieving himself under one head increases his responsibility under the other, so that the line of least resistance will be the line of truth. The same result is reached by requiring daily records, the immediate bearing of which on ultimate costs can hardly be appreciated at the time. 3i6 APPENDIX. II. To prefer natural methods to arbitrary, so that those who may use the system shall, of themselves, tend to conserve it. IV. THE SHOP-ORDER SYSTEM The system has three principal objects in view : 1. The prompt performance of work by the prominence given to unfinished orders. 2. The determination of the most probable cost of work and of management. 3. The keeping of an account of stock, in units of material as distinguished from their values. It attains these objects by using three forms of cards, viz. : 1. Shop-order tickets, or warrants of expense, and records of expense reported on. 2. Service cards. 3. Material cards. V. Taking the above objects in the order of their importance we have : I. Orders for work — shop-orders. These are of two kinds, viz. : 1. Special orders, requiring the performance of specific work. 2. Standing orders, requiring the maintenance of certain facilities for the execution of the special orders. These facilities may be either in charge of certain foremen, the costs of whose management we wish to compare, or may be too general in their nature to be assigned to any one depart- ment. The first are called departmental, and the second, general standing orders. Designation. The special orders are designated by serial numbers, beginning at 100, according to their sequence in the shop-order book. Each department of the manufactory is known by a number. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 317 preferably in the order of work, and the standing order relating to its maintenance has the same number as the department. The numbers below 100 may be reserved for these orders; e.g., I, for the pattern shop ; 2, for the foundry, etc. General standing orders may run from 50 to 100. In deciding how many and what they shall be, we must remember that our first analysis may safely be detailed, because details may always be combined by neglecting their differences, and it is easier so to combine them than to analyze results, too grossly stated, into their component parts. The more complete is our preliminary analysis, the more stable will be our synthesis. The history of chemistry and of mathematics teaches this. In another sense we say, " we divide that we may rule." The following general standing orders are suggested : 51. Ofifice expenses relating to factory. 52. Office expenses relating to sales. 53. Office, and other expenses which cannot be classi- fied. 54. Power. 55. Heat. 56. Light. 57. Transportation, in and about factory. 58. Repairs of buildings, not departmental. 59. Superintendence, general. For rent, insurance, taxes, and the subdivision of general expenses, see Cost of Work, page 329. Authority to issue orders. The authority for all orders is vested in the office ; but, as is customary, is more or less extended to include transactions between foremen. With the free exercise of this right is com- bined the incidental responsibility of a written record, retained by the recipient, who is in turn restrained by the automatic record of the cost of his work. Both records coming finally to the office, one foreman is accountable for the necessity of the order and the other for the cost of executing it. This principle of liberty, qualified by responsibility, runs throughout the plan. 3i8 APPENDIX. Form of order. The shop-order book provides a place for the record of every order originating in the office. A special order here receives its serial number, and work of a general nature worth special entry takes the number of its proper standing order. To distribute orders, and for other purposes, the order ticket is devised. See duplicate form separated by a perforated line, page 319. A punch-mark of special design in the " authority " space, indicates the giver. Standing orders and their numbers are circulated in lists which are soon memorized. Cotirse of tickets. I shall describe the simplest case first, as its principles apply in all others. 1. For short jobs, on which only one kind of work is done at a time, single tickets serve. They are displayed in a rack in each foreman's ofHce, while the work is in his shop. When the work is done he punches out his number"^ in the marginal line headed " Completion," and passes the work and the ticket with it to the next foreman in order. This is continued until the ticket reaches the ofifice, where the date of its completion may be entered in the shop- order book, 2. When work is to begin or continue in more than one department at a time, separate tickets must be made out for each department. These issue directly from, and are return- able directly to, the office, as soon as each department's work on the job is done. * Men are known by the numbers of their shops or of the departments in which they work. In each department they are ranged by invariable numbers according to their importance, seniority, etc. Thus of shop, or department 3, the foreman is No. 301, the next man 302, and so on. This allows for 100 men in each department. If this number should be exceeded, many expedients of correction are possible. M. A. below signifies Master Armorer in arsenals ; in private shops S. might be used for Superintendent. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 319 Receipt. M-A. 201. 205. 301. 401. 501. 601. 701. 801. S-0. ; c. ; • ; N. J 188 . Authority, Completed IBS . Completion. M-A. 201. 205. 301. 401. 501. 601. 701. 801. Receipt. M-A. 201. 205. 301. 401. 501. 601. 701. 801. S-O. ; C. ; ; N. » 188 . Authority, ( "ompleted, 188 . Completed. M-A. 201. 205. 301. 401. 501. 601. 701. 801. 3. Subordinate orders. Foremen requiring the co-operation of others may originate tickets specifying the work to be done, by indicating the num- ber of the original order authorizing the work and punching the 320 APPENDIX. authority space with their special punches. These tickets are returned to the office by the recipient. They may well be white to distinguish them from office tickets, which may be of two or three different colors to indicate the relative urgency of the work they authorize. Thus S-O. 789. Build 6 double axle lathes, might be on a yellow ticket, indicating a staple manufacture; and S-O. 2, P. Cut door north side pattern-shop, on a blue ticket, to indicate local work of an important nature. Such tickets emanating from the office would be in ink, and would refer to drawings, specifications, etc. ; but a merely local order or foreman's request, such as S-O. 55, W. Stop leak in steam coil, sent, say, by the master carpenter to the master machinist, might be in pencil on a white ticket. It is desirable, but not essential, that subordinate orders be in writing. The advantage in definiteness, in responsibility, in the certainty of execution, and in the accuracy of the record which follow from writing them are so great as to outweigh the slight loss of time taken to fill them up and punch them. A package of tickets, a lead pencil, and a ticket punch are all that a fore- man needs for attending finally to any order which he is compe- tent to give. In complicated operations, where it is desirable to take heed of the receipt of orders on their delivery, duplicate tickets, such as shown in full, may be used to advantage. The duplicate ticket is also intended for a complete exhibit, say, in the racks of the superintendent's office of unfinished work ordered by him or by his superiors. As the completed tickets come in from the foremen, he takes down his retained copy from the proper rack, punches it, and returns it to the main office, keeping that which he has received on a file for future reference. Advantages of order tickets. Each foreman's unfinished work is always displayed before him, relieving his memory and permitting him to apply all his THE SHOP-ORDER SYSTEM OF ACCOUNTS. 321 energy to active work. This applies in even greater measure to the superintendent. For the orders in question the ticket represents both the (/5 4-> 4> U) "c .s h- a 4-< D H z U *c «-»-i 3 D CJ « 6 2 < Q a. . "c3 c Oh (U C/5 J-. . < S ^ A *cj u ^ 1) ;-! •a g ^ .2 ^ 6 4-t C e 4> 2 m g fc 3 1 1 c3 cS ;z; 1 Q 1 ^ 15* < U 6 w u 2 ►-H 6 > ^ w u d J c/) ...iji. cJ 6 Z' •s; »D3Td"j)' •SlINfl c u^ii; 3iva 21 32 2 APPENDIX. work and the authority for doing it ; and as no foreman receives work without its warrant, each one checks the other and pre- vents the loss or neglect of either. The loss of a ticket, at the worst, would correspond only to an order forgotten under com- mon methods ; in practice they are never lost. The tickets in the racks may be classified as work in hand, or as not in hand, by departments, and in many other convenient ways. When returned to the office after completion, they may be re-sorted according to objects worked on, forming an indefi- nitely expansible index to the order book. VI. ' RECORDS OF EXPENDITURE. Having shown how an order, started from the heart of the administration or from one of its intermediate points, finds its way out to the circumference and along it ; and how, its work accomplished, it is, by natural means, brought back to its source, it remains to show how the records of the expense it has involved are similarly directed in their centripetal course. The expenses of a workshop may be classified under two heads: {Internal. External. 2. Material. I. SERVICES. Labor may be performed either within the establishment or without it. To both kinds of labor the name service is given, and their record is kept on uniform service cards. For internal services these are roughly bound into little books like check books, each page containing one card detachable like a bank check, and having a memorandum stub for the workman's pri- vate use. All cards are printed on one side of brown manilla paper. Employment of service cards. One of these cards, designed for arsenal use, and such as, with the addition of a space for " machine time," is used by THE SHOP-ORDER SYSTEM OF ACCOUNTS. 323 one of our large locomotive factories, is reproduced full size on page 321. R.G.&SON. APR 2 1886 l>To_ l>T£Lme- PLsite- 235. Lannigan, 0.25. Order No. 1 Piece. Work. Hours. 7^^ Sfklndles. Qplanei,. /O The above is a full size cut of a similar card in simpler form, designed for day work in an establishment where no piece work is done. If greater simplicity were required, the two middle spaces might be omitted. When a man is hired he receives a book in which, on each card, his name and rate of wages are stamped. This certifies his employment to his foreman. He gets his book from his fore- man in the morning and returns it at night with one page filled for every order on which he has worked during the day. If he has worked all day on but one order, his writing may consist of its number and the number of time units in a work- ing day. Thus, if the hour is taken as the time unit, he might write : S-0. 789 Time units, lo. If time is kept by the half-hour it would read : S-0. 789 Time units, 20, and so on. The foreman looks over the books when handed in ; if correct, stamps them with his dating stamp, tears out the leaves filled, and sends them to the ofifice. The next morning he returns the books to the men. The book serves a double purpose ; it affords the workman an 324 APPENDIX. opportunity for making a definite charge for his labor, and it gives him the only opportunity of doing so. This makes certain a record of his employment during the time for which he is paid, and also affords original evidence from an impartial source as to the object on which that labor has been spent. It takes the place of a roll call or time check. Early comers get their books at once and can go to work. Late comers are so marked on their own books. Those who leave early have their books verified at the time. If a man has worked on several orders during the day, he fills out a separate leaf for each order, the sum of the times equaling the total time, as before. Piece work is similarly entered, the leaf being punched by the inspector. The time and piece records are independent of each other, so that if a batch of piece work should last a man for several days, he still makes his time record for those days at no price. When the cards reach the office, daily, they are sorted, if need be, by names and the total time, pieces, or wages entered in the time book. They are then re-sorted by orders and distributed in pigeon holes corresponding to the orders. 2. External services. Outside services embrace freight, insurance, rent, taxes, tele- graphing, attorney fees, etc., pertaining to factory. These cards, when approved, are filed like those first described. Payment for such service must be similarly distributed among the shop orders benefiting by the expense. It is optional whether this shall be done for each bill before payment, or whether such charges shall be consolidated from the books monthly or oftener. 2. MATERIAL. Material card. This card, which is freely distributed in blank to the foremen, permits every transaction with material to be recorded. The accompanying form is devised especially for private shops. If a foreman wants some steel he fills the card as shown, charging it to the order for which most probably needed. He makes a THE SHOP-ORDER SYSTEM OF ACCOUNTS. 325 direct charge to a special order if possible ; if not, then prefer- ably to his departmental standing order. The foreman makes his entry in pencil, entries of price and amount being added by clerks. Punching out "required by," he throws the card into his APR 3 1886 eUANTITY. NAME. ASSUMED. ACTUAL /64 UNIT. N. B. Make but one entry on each card. 4 4 aooui ^ /^- Cona. Price Unit. Dolls. Cts. CHARGE TO CREDIT TO AMOUNT. s-o. C. 0. N. S-O. C. 0. N. DOLLARS. CENTS. ^SO w Ordered front ^^oznina <% ^bo. Required ^ BY ^ Certified ^ BY ^ messenger box and concerns himself no more about it. Without awaiting a special time or opportunity for making known his wants, without awaiting the return from the of^ce of his " requisition book," he has, at the very moment that the need of the steel presented itself, asked definitely and finally for what he wanted. He has set rolling a ball which will be in some- 326 APPENDIX. body's way until it is finally disposed of. At the office it may be approved or sent back for explanation, or simply suspended, without interfering with immediate action on other articles asked for at the same time. A Tong list is like a large bank- note, easy to carry, but hard to change. Suppose that the requisition is approved by the superintend- ent's also punching '' required by," the card is sorted with other cards of the same kind, say for hardware, the name of the dealer from whom the material is to be ordered attached, or not, at pleasure, and the card sent with others to the foreman or store- keeper who is to receive it on arrival. If to the foreman, he knows what to expect. When the steel has come, the quantity actually received is filled in, the receiver punches "certified by" or "received by," or whatever special form of acknowledgment may be required by the management, and sends the card to the bill clerk, who, after comparing it with the bill, and, maybe, adding prices or amount, sends it to the cost clerk for filing in the proper pigeon- hole. Let us suppose again that the foreman, having no immediate use for the steel, has charged his departmental standing order with it. By and by he finds that he wants ten pounds of it for a special job. He makes out another card, charging it to the special job and crediting himself accordingly on the same card, and punches " certified by " as before. The converse is possible if he finds that he has charged too much to the special order first mentioned. If he lets another foreman have steel, he charges and credits appropriately between departmental orders, certifies the entry, and gets the other foreman to do so before he gives up the steel. The issuer keeps the punched card as his equivalent, and sends it to the office for entry. The card may also be used for reporting each batch of work packed or shipped or sent to the storeroom or warehouse, as the custom of the place may require. Such cards contain a credit to the order under which the material has been made. They take the place of all memoranda recopied into lists for office use. Each card may start independently of the rest at the THE SHOP-ORDER SYSTEM OF ACCOUNTS. 327 very time that the batch is done or inspected, so that there may be any number coming into the office during the day. Like the other cards they are movable memoranda, written once and for all by those responsible for their accuracy. These are the simplest of many possible cases ; I have so far been unable to imagine one in which the card fails to tell its story in the easiest and plainest way. VII. THE COST OF WORK. This second division of our subject involves two elements : 1. The work done. 2. The cost of doing it. The second of these divided by the first gives the price. I. The Work Done. An order having been completed, we may simply wish to know what it has produced. This may be determined in any customary manner, subject to this precaution, that it is not always safe to assume that the exact number of articles ordered by the tickets has been made. The means described, page 326, are probably as easy and expe- ditious as any that can be devised. The gross product is, therefore, easily determined, but, except in the crudest industries, this will hardly satisfy those in charge. There is scarcely any work which does not require some prepar- atory expense in the way of drawings, patterns, tools, etc., which may be useful for future work of the same kind. We shall generally, therefore, require separate information as to 1. What must be done again every time that such an order is repeated — what is made for sale. 2. What has been done in preparation, having, when the order is completed, a permanent value for future work of the same kind — what is made for the establishment. In anticipation of such inquiries, we provide in advance that 328 APPENDIX. all expenditures, besides being reported under the order author- izing them, shall be referred, under that order, either 1. To " Work," symbol W., or 2. To " Plant," symbol P. " Work " has been sufficiently defined above. " Plant " includes drawings, patterns, machinery, and special tools and fixtures not apt to be consumed during the execution of the order. Buildings, etc., are plant of standing orders ; their extensive repairs and improvements are charged to P. ; current repairs to W. The simple analysis given suffices for miscellaneous products; but for the staple objects of manufacture for which a factory may be specially designed, such as guns, sewing or other machines, and appliances made on a large scale, we may also wish to be prepared to collect information relating to 3. Their component parts. 4. The operations of manufacture through which these parts have passed. These comprise all possible questions involving cost, which, to be truly answered, must be prepared for before the work to be analyzed is begun. Therefore, although it is essential that only the number of the shop order appear on every record of expense, yet, for a full development of the system, it is desirable that every such record have room for four symbols, viz. : S-O. The number of the sJiop order authorizing the expense. C. The character (P. or W.) of the expense. O. The component part or object, profiting by the expense. N. The symbolic number of the mechanical operation per- formed on the object in question. Room is therefore made for the symbols S-O., C, O., and N. on the service and material cards already described. Only so many of these symbols need be used as the scheme of adminis- tration may require ; some will be satisfied with gross costs, and will need only the first symbol ; others will require plant to be separated from work ; and others still, for staple manufactures, will want to know the cost of components and of the operations upon them. Such demands must be anticipated at a cost pro- THE SHOP-ORDER SYSTEM OF ACCOUNTS. 329 portional to the benefit expected ; as we would reap, so must we sow. 2. The Cost of Doing IVork. The net cost consists of 1. The specific expenses for labor. 2. The specific expenses for material. These are also called the direct expenses, or those which can be charged directly to any particular job. Added to 3. A proper proportion of the general annual, or indirect expenses, they make the gross cost. It is comparatively easy to compute net costs by any of the usual methods. Their exactness depends upon tjie ' scale of trouble adopted, and, excepting errors of omission arising from unbalanced data, they may be assumed to be fairly accurate. The main difficulty lies in apportioning these general or in- direct expenses which cannot be referred to any special product. I therefore give special attention to this subject, as follows: Apportioning the indirect expenses. Factories are established for the profitable transformation of material by the organized employment of labor. How shall the indirect expenses be distributed ? In ratio to the material, or the labor? By quantity, or by value? I believe that the incidental expenses are incurred for the purpose of making labor more effective, and that the more material enters as their divisor, the more does it vitiate the probability of the result. For, the more material costs, the more labor it has already had spent upon it ; and the less, and not the more, does it need the facilities provided by the incidental expenses. On the other hand, the more men are employed, irrespective of their cost, the greater is the wear and tear, the waste, the cost for room, light, heat, and attendance, etc. These and other similar considerations lead me to determine for each department a cost factor as follows: I. To distribute such general expenses as rent, insurance, taxes, etc., among departments profiting by them according to the most probable hypothesis. 330 APPENDIX. 2. To distribute last year's general standing orders or the unclassifiable current expenses among departments in proportion to the total days' work done in each department. 3. To add this amount for each department to the sum of its own expenses for the past year, as given by the cost of its departmental standing order. 4. To divide the gross amount thus obtained by the number of direct days' work done in each department during the past year, and so obtain a cost factor, say of $0.95 per day, by which the cost of every day's direct work in the present year must be increased in order to make it bear its most probable share of the cost of facilities provided for it. Thus a man at $2.00 a day would be really costing S2.95, and a bill as follows : 1 5 days at $4.00 $60 00 6 " 2.50 1500 27 " 1-25 33 75 48 days $108 75 would be increased by $45.60, representing 48 days x cost factor of $0.95 per day. The variation of the factor measures the foreman's manage- ment during the past year. Its amount is the cost of facilities for doing a day's work which is chargeable to a particular job. VIII. COMPUTATION OF COST. Simple case — gross cost. Our accounts may be on so simple a scale that we shall require no more than a simple statement of the gross cost of executing a given order. To obtain this, we add up the charges contained on the service and material cards found in the pigeon-hole cor- responding to the order in question. This gives the net cost. This, increased by the sum of the products obtained by multi- plying the number of direct days' work done on the order in question in each department by the cost factor for that depart- ment, and diminished by the sum of the credits, gives the gross THE SHOP-ORDER SYSTEM OF ACCOUNTS. 331 cost. In such a case the cards need only contain room for the symbol S-O. ; the symbols C, O., and N. being omitted. I would recommend this simple method to beginners, although I believe that all will find it to their advantage as they become familiar with the system to analyze more closely. To such the following method commends itself. Continued analysis of cost. Sort the service and material cards belonging to a completed order according to Plant and Work, and add together their amounts under each head. Then correct the net cost so obtained for indirect expenses, as already described. The appraised value for future uses of plant should then be charged to the most probable standing order and credited to the cost of work. The amount thus determined, when divided by the output, gives the factory cost per piece, pound, etc. The factory cost, increased by its proportion of the selling expenses, and profit added, gives the selling price. For example, we find the total cost of S-O. 789 corrected for indirect expenses to be: Plant $ 50 00 Work 175 00 Gross cost $225 00 Suppose that by inspection of the cards we discover that no credit has been given for the contingent value of the patterns, which, let us say, is $25.00, and that they are kept in department No. 2. The omission of the foreman of No. 2, known as 201, should be supplied by making out a card as follows : One set patterns. CHARGE TO... 2. CREDIT TO. . .789. AMOUNT, $25.00. This reduces the gross cost to $200.00, and increases correspond- ingly the liability of S-O. 2, subject to correction by inventory. (The annual inventory would correct the balance of 2, and hence affect distributively its charge for indirect expenses in future. This card should properly have been made out by 201 when the 33^ APPENDIX. order was completed, thus clearing his mind of it, and leaving to higher authority only the task of revision.) Detailed cost of components and of operations thereon. If, as in staple products, the cost is needed in greater detail, we sort the cards by the object symbols, and those having like object symbols by the operation symbols, and service cards having like operation symbols by departments in which working, and those in each department by rates of wages. This being done, and the charges added together, and labor increased by cost factor product, we may ascertain the most probable cost of every operation on every component. This is as far as any one would be apt to go. Daily cost sheet. By adding up daily the amounts in each pigeon-hole, and entering their net sum on the cost sheet, the office is kept informed how and where the money is going. The cards may then be sorted in continuous preparation for the analysis above described. IX. STOCK ACCOUNT. By entering but one kind of material on each card we gain immensely in flexibility at a small cost of trouble, for it takes but very little longer to fill, say three cards with one line each, than to write three lines on one card, and when written the cards are independent of one other. (This applies to both service and material cards.) This feature is particularly valuable in the accountability for Government property, which happens to be altogether by items, without regard to values. An instance of its immediate utility to private works will suffice. After the sorting, previously described, the material cards in each pigeon-hole may be re- sorted by the names of material upon them ; this forms a con- venient bill of material, the difference between which and even careful estimates will often prove surprising. Space fails me to describe all the advantages following the inde- THE SHOP-ORDER SYSTEM OF ACCOUNTS. 333 pendcnce of these units of record, which, Hke that of the printer's type, adapts them to an immense variety of uses. I have tried them in every supposable case of the affairs of an arsenal, tram- meled by all the precautions imposed by a most jealous audit, and have yet to find a case in which they fail. X. APPLICATION. The data for an illustrative case are derived from the analysis of the expenses of an hypothetical stove foundry, which for the past two years has been the subject of discussion by the National Association of Stove Manufacturers.* It had been estimated by one of the most experienced mem- bers of that association that the gross annual expenses of a foundry, capable of turning out about 3,000 tons of a fair assort- ment of stoves per annum, were about $321,000, divided as follows : LABOR. Per ton Per 3,000 tons. Molding $24 00 $72,000 00 Mounting 8 00 24,000 00 Pattern making i 45 4.350 00 Pattern fitting and repairs I 50 4, 500 00 Pattern molding 25 750 00 Carpenters 125 3,75000 Cupola-men, breaking iron, etc 75 2,250 00 Cleaning and piling 2 00 6,000 00 Engineer 30 900 00 Shipping I 00 3,000 00 General labor 2 00 6,000 00 Watchman 25 750 00 Foreman, molding and melting 50 i , 500 00 Clerks 50 1,50000 Trucking 75 2,25000 Miscellaneous and pilferings 50 1,500 00 $45 00 $135,000 00 * It is fully analyzed in the New York Metal Worker, February 6, and in the Chicago Artisan of February 6 and 13, 1886. 334 APPENDIX. MATERIAL. Foundry Costs. Per ton. Iron $20 00 Mounting materials, not including nickel panels and rails, etc 8 00 Fuel for all purposes 2 75 Molding sand and clay 40 Facing 25 Patterns, flasks, and lumber material 75 Shipping material 10 Freight and expressage i 25 Machinery and tools I 75 Repairs 40 Gas and oil 20 Stationery and books 10 Rent I 00 Insurance 40 Taxes 25 Miscellaneous and pilferings 40 Castings broken and discarded that have been paid for. . . o I 00 Per 3,000 tons. $60,000 00 24,000 00 8,250 00 1,200 00 750 00 2,250 00 300 00 3.750 CO 5,250 00 1,200 00 600 00 300 00 3,000 00 1,200 00 750 00 1,200 00 3,000 00 $39 00 $117,000 00 SELLING EXPENSES. Per ton. Per 3,000 tons. Allowances of various kinds % i 25 $3, 750 00 Attorneys' fees 25 750 00 Advertising, catalogues, etc i 75 5.250 00 Bad debts 2 00 6,000 00 Clerks I 60 4,800 00 Freight on stoves delivered I 00 3,000 00 Gas and oil 10 300 00 Insurance 20 600 00 Interest 2 00 6,000 00 Discount for cash 2 50 7, 500 00 Miscellaneous and pilferings 50 1,500 00 Postage, express, and telegrams i 00 3,000 00 Rent I 00 3,000 00 Stationery 15 450 00 Travelers' wages 2 75 8,250 00 Travelers' expenses and general traveling 3 25 9.750 00 Taxes 20 600 00 President and Secretary i 50 4, 500 00 $23 00 j.ooo 00 THE SHOP-ORDER SYSTEM OF ACCOUNTS. 335 RECAPITULATION. Total labor cost $135,000 00 Total foundry cost material 117,000 00 Total selling expense 69,000 00 $321,000 00 DISCUSSION OF THE ABOVE. It must now appear that the essence of the system proposed is to afford means of making definite charges of expense in the following order of preference : 1. Special order, as plant or work. 2. Departmental standing order. 3. General standing order. For the foundry let us call our departments and their standing orders as follows : 1. Pattern shop. 2. Molding. 3. Melting. 4. Mounting. 5. Foundry, unclassified. These comprise the manufactory proper. Now, let all the other departments be consolidated under one head, viz. : 10. The selling department. The number of departments is limited for simplicity's sake. The more they are divided the more exact will be the resulting costs, but the more trouble will it take to keep the accounts separate. Each of the items of expense named (pages 333-335) was dis- tributed among the departments named, and for each item of labor the number of days' work corresponding to the amount distributed, at an assumed average rate of wages, was also stated. Labor, which, like molding, mounting, pattern and flask- making, is susceptible of being charged to special orders, was called direct work, and separated from that like engineers, cupola-men, and superintendence belonging to the standing orders, and a result obtained which represented, most probably, the actual results of one year's work under the system pro- posed. 33^ APPENDIX. TABLE I. ANALYSIS OF LABOR CHARGES. Department. Direct. Chargeable to Special Shop- Orders. Indirect. Chargeable to Departmental or General Shop-Orders. Standing. Value. No. of Days' Work. Value. No. of Days' Work. I. Patterns $10,500 72,000 24,000 4,500 24,000 14,000 $1,350 8,000 4.050 1,450 6,400 600 2. Molding. 6 980 2,270 925 3,615 3. Melting * 4. Mounting 5. Foundry in general Totals $106,500 42,500 $21,250 14,390 Labor. Value. Direct $106,500. Indirect 21,250. Days' Work. , 42,500 • 14.390 $127,750 56,890 TABLE II. ANALYSIS OF CHARGES FOR MATERIAL. Departments. Direct. Indirect. 1. Patterns 2. Molding $1,500 20,000 $583 4,863 72,483 5,681 12,915 3. Melting * 4. Mounting r • Totals $21,500 $96,345 ♦ See page 339. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 337 Combining Tables I. and II., we find the following total indi- rect charges : TABLE III. TOTAL INDIRECT CHARGES PER ANNUM PER DEPARTMENT. Departments. Labor. Material. Total. I. Pattern |l,350 8,000 4.050 1,450 6,400 $483 4,863 72,403 5.6S1 12,915 $1,833 12.863 76.453 7,131 19.315 3. Melting Totals $21,250 $96,345 $117,595 Expenses for shipping (labor and material), warehousemen, cartage, watchman, freight, and pilfering, transferred from the foundry data, increased the sales' account to $75*405, which is about 30 per cent, of the balance of $245,595 devoted to man- ufacturing. For the present we set aside the direct expenses and seek how best to apportion the indirect expenses among them. This we do by distributing the most general charges among those less so, until the cost factor for each department is obtained, as follows : We first take the total general foundry expenses, $19,315, from Table III., and divide them among i, 2, 3, 4, according to the total days' work done in each department, as follows : TABLE IV. DISTRIBUTION OF GENERAL FOUNDRY EXPENSES AMONG DEPARTMENTS, Days' Work per Annum. From Table I. — X3 % H I. .S Total Indirect Charges per Department from Table III. ■a " c a Departments. Direct. Indirect. d. w. 600 6.980 2,270 925 Total. in Q. I Patterns d. w. 4,500 24,000 d. w. 5, TOO 30,980 2,270 14,925 53,275 % 1,850 II 230 823 5.412 $ 1,833 12,863 76,453 7,131 % 3,683 24,093 77,276 12,543 14,000 Totals 42,500 10,775 19.315 98,280 "7,595 22 338 APPENDIX. Next, except for melting, which will be treated later, we divide the gross total indirect expenses for each department by the number of days' direct work done in it during the past year, and get the cost factors per department as follows: * 1. Patterns %o 82 2. Molding I 00 4. Mounting 90 It is supposed that under the same management the cost factors will not vary greatly from year to year. In this respect they will resemble, to some extent, the phenomena of life insur- ance ; so that such variations as may be found may be attributed to causes the effects of which, in future cases, may be closely approached. But in gaining this experience the following dis- cussion may serve. The indirect expenses may be divided into two classes : those like rent, insurance, salaries, etc., which are fixed charges ; and those which, like attendance, wear, and waste, have a closer rela- tion, say a direct ratio, to the number of men employed. Calling the fixed charges for a given time F ; the variable charges, V ; the number of direct days' work in the same time, D ; and the cost factor, either for the whole factory or for any one department, C, we have ^ F+V C- ^ If we change suddenly the number of men employed, then D will become D' ; and Fwill become V, and For example, if /^= $12,000; F= $28,319, and Z> = 42,500 d. w. Then C= $0.95. * We may simply take the quotient of the aggregate indirect expenses of the three departments by their aggregate of days' direct work ($0.95) as a gross cost factor for them all. This course will be more simple than the other, but its simplicity will be purchased at too great a cost if we lose the opportunity for keeping the fore- men up to the mark by comparing the expenses of their respective managements. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 339 If we double the number of men employed, on direct work only, then C = about $0.80. If we discharge half the force, Cx — about $1.23, etc. In the melting department, as the cost of iron in good castings depends so much more upon the output than upon the number of men employed, I disregard the men and divide the cost by the w^eight of good castings produced, say, 6,ooo,ocxD lbs. ; this gives a cost per pound (not for melted iron, as it is often called, but for good castings) of 1.288 cents per pound; and this is taken as the cost factor of that department. COST OF A STOVE. Now, suppose that we have finished an order calling for 500 stoves of a special size and pattern, and that from overrunning or by direction 521 happen to be made with a lot of spare parts estimated to be worth, say, $200. Also suppose that the patterns are estimated to be worth half cost for future work. We may establish the cost per department as follows : 1. Patterns. These have all been made by day labor, charged to the order from day to day. So has the material. We find that they have cost as follows : Labor, direct, at average of $2.75 $1,500 00 Cost of facilities, 545 days' work at 82 cents 447 00 Value of material, estimated 513 00 Cost of patterns $2,460 00 2. Molding. If this is done by the day and an account be kept, as with the patterns, the same course is followed, except that no special charge is made for materials, all of which comes out of the cost factor. But since in stove foundries molders work almost alto- gether by the piece, and owing to the great number of different parts of different stoves which they are apt to mold at the 340 APPENDIX. same time, it is almost impossible for them to keep their time on each order; the time may be approximated by dividing the total piece price per stove by the nearest average daily earnings. Thus, if the sum of the piece prices on the stove in question be $2.25, and the average earnings per day of molders employed on this class of work be $3.00, each stove will take on the average three-fourths of a day's work to mold, and the cost of molding may be expressed as follows : Piece price $2 25 Cost of facilities, viz., 0.75 day's work at $1 per day 75 Cost of molding each $3 00 521 stoves at §3.00 $i>563 00 3. Melting. Suppose that the stoves weigh 347 pounds each ; 347 x 521 x 1.288 cents 82,328 00 4. Mounting. Either of the plans described for the pattern shop or mold- ing floor may be followed, according to circumstances ; but a third case may present itself, where the mounting is done by a contractor who employs a number of men, the establishment furnishing power, tools, and room, and paying the contractor by the piece. This presents special difficulties, for while we pay the contractor by the piece, he probably pays his men by the day, and makes no attempt to distribute their time, contenting himself with securing a profit on their aggregate wages. In such a case two methods are possible. The first and most accurate requires knowledge of the average profit made by the contractor and of the average number of men he employs per day. Then the men's share of the piece price paid for mounting any stove, divided by their average daily wages, is equal to the number of days' work in mounting that stove. For example, suppose that owing to ignorance, on both sides, of the actual amount of labor required to mount any particular stove, and to the concessions which in long business intercourse of this kind supply the place of competition, the prices paid the contractor are so fixed as to allow him, in the long run, a profit of about ten per cent, on his expenses for labor. THE SHOP-ORDER SYSTEM OE ACCOUNTS. 341 This will give the men about ninety per cent, of the piece price, which, when divided among them, gives, say, an average per man of %\.^o per day. Supposing the firm pays for mounting our stove $1.25, then it takes -^ of $1.25 — 0.75 day's work to mount that stove.* The contractor's estimated profit should be charged to the general expense of mounting (S. O., No. 4), as he is virtually a foreman under a specially strong incentive to make his men work. It may seem rather inquisitorial to require the contractor to expose his pay roll ; but this is justified by the circumstance that the foundry furnishes the facilities which are occupied, worn, and wasted more nearly in proportion to the number of men employed than to any other quantity. Now, suppose the contractor keeps his profits to himself. We merge him with the men, and knowing, for police purposes if for no others, how many men are employed per day in a given time, the quotient of the contractor's gross receipts for that time, divided by the number of days' work done in his depart- ment during that time, gives the average cost of a day's work, which, divided into the piece price per stove, gives the day's work on that stove for mounting. We can now sum up the cost of mounting per stove as follows : Contract price %\ 25 f 0.75 day's work x $0.90 (cost factor, p. 25) 67 Material, per material cards, or estimated from list of material as shown by drawings i 10 Total per stove $3 02 Total for 521 stoves $i,574 00 Omitting ornaments, nickel work, tiles, crating, etc., all of which can be charged directly, we may sum up as follows : * (Proof. The contractor gets 521 x $1.25 — $651 25 Of which the men get go per cent., or 586 12 Which, at $150 per day — 390.75 days' work, Or for 521 stoves 0.75 day's work per stove.) 342 APPENDIX. COST OF SHOP-ORDER NO. 7,654, FOR 521 " O. K." STOVES. Patterns $2,460 00 Molding •••• 1,56300 Melting (iron in castings) 2,328 00 Mounting i, 574 00 Gross cost $7,925 00 Deduct \ patterns $1,230 00 Extra parts 200 00 $1,430 00 521 stoves at $12.46 $6,495 00 Foundry cost, each $12 46 Selling expenses, at 30 per cent 3 74 Net cost $16 20 Profit, say at 10 per cent i 62 Selling price $^7 S2 Let us suppose that another set of men are employed, who work so much faster that we can afford to increase their wages 50 per cent., the direct outlay for labor remaining unaltered. The time on the job, and, consequently, its share of the indi- rect expenses, will be one-third less than before, and the cost factor determined with correspondingly slow labor remaining unaltered, we shall save $395 in the cost of the stoves, or about six per cent.* Of course, if we continue with this grade of labor for the same yearly product, our cost factor may increase ; but this tendency will probably be diminished either by an increase in product for the total number of days' work per annum, or by a diminution in interest charges on invested and working capital, or by both causes and other causes also. The example is offered to show in dollars and cents that cheap labor is not always profitable, and how the rate of work enters into the rate of wages. It will be observed that, as soon as the patterns are made and the piece prices for molding and mounting established, the * The saving will depend somewhat upon the departments in which an increase of earnings is allowed. The illustration supposes the increase to be uniform. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 343 selling price of the stove may be known almost as well before it is made as afterward. The advantage of this is apparent. In a foundry such as has been described, the use of the service cards might be confined to pattern makers, and to a few other employees whose time is distributed among special orders. General labor constantly engaged on standing orders might be cared for by the usual methods of time keeping, and piece workers by the means described. Charges for material purchased might be made in bulk, on the principles set forth, from the bills received from dealers ; and transfers of charges by foremen be also by values in bulk. Or charges for material entering into the cost factor might be made annually, as shown by item (e) in the following statement. Dr. Cr. On hand per last inventory a Procured since last inventory b On hand per present inventory. c Accounted for by direct charges to fabrications since last inventory, made out from drawings or specifications, p. 28 d Balance charged to proper departmental standing order e Experience only could tell how much detail it would pay to neglect. EXTRACTS FROM DISCUSSION. Mr. F. W. Taylor. — I have read with very great interest Mr. Metcalfe's paper, as we at the Midvale Steel Company have had the experience, during the past ten years, of organizing a system very similar to that of Mr. Metcalfe. The chief idea in our system, as in his, is, that the authority for doing all kinds of work should proceed from one central office to the various departments, and that there proper records should be kept of the work and reports made daily to the central office, so that the superintending department should be kept thoroughly informed as to what is taking place throughout the works, and at the same time no work could be done in the works without proper authority. The details of the system have been very largely 344 APPENDIX. modified as time went on, and a consecutive plan, such as Mr. Metcalfe proposed, would have been of great assistance to us in carrying out our system. There are certain points, however, in Mr. Metcalfe's plan, which I think our experience shows to be somewhat objectionable. He issues to each of the men a book, something like a check-book, containing sheets which they tear out and return to the ofifice after stating on them the work which they have done. We have found that any record which passes through the average workman's hands, and which he holds for any length of time, is apt either to be soiled or torn. We have, therefore, adopted the system of having our orders sent from the central office to the small offices in the various departments of the works, in each of which there is a clerk who takes charge of all orders received from, and records returned to, the central office, as well as of all records kept in the depart- ment. The clerk or clerks in these department offices make, in all cases where it is practicable, under the direction of the foreman of the department, written orders stating what work is to be done, and how it is to be done ; what order number to charge it to, and what drawings and tools are to be used, etc. These orders are locked up in suitable bulletin-boards with glass doors in front, so that the men can see but not handle them. Each man in the shop receives from the shop clerk a note or a card for every job that he is to undertake, which refers him to the more elaborate order locked in the bulletin-board. The note which each workman receives gives him the proper authority for doing his work, and at the same time insures the concern, to a certain extent, against spoiled work which so frequently results from misunderstanding verbal directions. These notes are also the means of conveying all desired informa- tion about the work to which they refer, both from the foreman and from the man who is doing the work, for keeping the records in the small offices as well as in the main office. We find that there are a great many records which it is desirable to keep close to the department in which the work is going on, for which there is comparatively little need in the central office. THE SHOP-ORDER SYSTEM OF ACCOUNTS. 345 For instance, it may be very desirable for each foreman to be able to place his hands at a few minutes' notice on the record of the piece of work last done, similar to that which he is about to do. For those records, of course, he could not afford the delay of sending to the main office, and it would be a very difficult matter, if they were kept there, for him to obtain the information which he desired without going himself and saying just what he wanted. If he, however, has a series of card records kept in his own office, close to where he works, and if those records are arranged, not chronologically, but on loose cards, which can be filed in such a way that the record of each job, as it is finished, will be placed next to that of the job which most nearly resembles it ; if the records are kept on cards instead of books, the foreman can, with great ease, obtain any information about former jobs similar to the one he is about to start on, either in the way of mistakes made, or suggestions as to the best method of accomplishing the work, the cost, the time, or the man who did the work, etc. In our system only such information is sent to the central office as is there needed to keep them posted as to the cost and progress of the work and the men's time ; while in the department office is kept much fuller information about the work; in fact, everything which the foreman may find it useful to know. Mr. IV. F. Diirfee. — I think this subject is one of the most important that has ever been brought to the notice of this Society, and while I fully concur in the opinion of Mr. Towne, that it is in the highest degree deserving of our consideration, I am somewhat in doubt as to the advisability of organizing a separate section for that purpose, being fully persuaded that every engineer here who is interested in the management of works, or ever expects to be, will be a member of that section, and we should simply resolve ourselves into a " committee of the whole " to consider that subject. I think it is perfectly proper to bring it before the Society as a body, and that this discussion will demonstrate that it will have an interest for all of us. As an illustration of the importance of this subject, I will state some facts in my own experience. Some years ago I was 346 APPENDIX. called to the supervision of a very large works, employing at times a thousand men, and I found an utter destitution of all system for determining the cost of work done. As an illustra- tion of the state of the accounts, I would state that in the assets of the company, and on its books, there appeared a credit of six thousand tons of a certain kind of coal. As a matter of fact, there was no such coal on the premises. The coal, at that time, was worth six dollars a ton on the ground, and there was an asset that it would puzzle a book-keeper to account for. There was no system whatever for distributing stores at the works, and no proper storeroom account. One of the impor- tant items of supply was oil. The method of distributing that oil consisted in turning the barrels into an oil room in the charge of a man, and everybody who wanted oil came there and got it without reference to where it was to be used. There was no method of telling whether they carried it home, or into one department of the mill or another, or did anything with it. {Description of improved method omitted^ One month's trial of the above described system demonstrated a saving sufificient (in the matter of oil alone) to pay all the cleri- cal force necessary to the carrying out of a complete system of cost accounts for the whole works. One of the principal features of the system of cost accounts was this, viz.: All supplies which were consumed in the establishment were, when purchased, charged to storeroom account, and the storekeeper kept an account with each department of the works as rigidly as if he were a private merchant dealing with the same department. In this way waste, and what was far worse, petty thievery, was pre- vented, and a degree of responsibility fixed upon the heads of the several departments which resulted in increased efficiency to a marked degree. In regard to Captain Metcalfe's paper, I am inclined to think, from what I have studied of his very valuable book and of the paper, that his system is an excellent one. Of course, it needs modification to suit particular cases. There is some question in my mind whether or not the plan of using a separate ticket for every little transaction is always the best. I have no doubt that it is, in cases where each man does a good deal of one kind of THE SHOP-ORDER SYSTEM OF ACCOUNTS. 347 work. But in a machine-shop where there is a production of a great variety of articles, especially in a small shop where each man works on from one to ten separate jobs each day, I do not know whether it is best. I had recently a little experience in this matter myself, and found that my associates were somewhat averse to carrying out the ticket system, because in our shop, employing seventy or eighty men, each man having from one to ten jobs a day (averaging perhaps five), if separate tickets were used for all the recording of time, it averaged five tickets to each man per day, or thirty per week, which made the total very large. If there were a hundred men in the shop, there would be three thousand tickets. I have not any question in my mind that it docs pay to handle that number of tickets, for the ease with which they can be assorted, compared with post- ing and rewriting in separate books ; but when it comes to the amount of paper and necessary printing, I do not know about it. Of course, in the card system we only use ten tickets where a man does ten jobs, and only one where a man does one job in a day, and we waste no paper so far as that part of the ticket is concerned where the writing goes ; but each one must have a certain space for a printed heading, and there must be the waste of paper due to that heading and, also, the cost of the print- ing. If, however, you take one paper, or a larger card, for the recording of one mans time for a week, you have only one hundred such papers, instead of three thousand. A good deal of paper is, of course, wasted in cases where a man fills only one space out of ten provided. It is now a serious practical question in my mind which of the systems is best for my own particular case. I would like to ask Captain Metcalfe's opinion on this point — as to how great an evil is the necessary cost of extra paper and printing on the numerous tickets used where a small shop does a great variety of work, and where each of the men has a great variety of jobs. Captain Metcalfe. — I have had to depend largely for experi- ments on what recognition my system might meet from private individuals and corporations. I got it up in the government works of which I had charge, but I have not had a full opportunity of trying it as I should like, and so cannot answer him explicitly. Of 348 APPENDIX. the general truth of the principles on which it is based I have no possible question. I began the trial of it at Frankford Arsenal, where we had a hundred and fifty or two hundred people. I generally had about a hundred orders under way, of different kinds, some little jobs and some quite important ones. There, instead of the unit card proposed, we had a card with ten hori- zontal lines on it, allowing for the reporting of ten jobs, if necessary, one for every hour in the day. The saving of labor there was very great. I was to hire a time clerk. He had two little boys to assist him in posting the cards. This kind of card made a very great change and helped very much. But still I did not get my reports in at the end of the month as quickly as I expected. I went out West. The selfish element entered still more largely into my facilities, for I had to do almost all the work myself. I was allowed a soldier, however, and by the use of these single card tickets he did everything in about an hour a day. We did not have as many men, but I had about sixty or eighty, and this soldier did all of the sorting and all of the com- puting, and I had everything ready at the first day of the month, a full account of everything done the month before, the cost of every order analyzed and balanced with the pay-roll. I made a computation the other day at the Watervliet Arsenal, West Troy, where I am stationed now, but where I have had nothing whatever to do with the management of the system. I found that an average of a hundred and fifty men in a great many various capacities were making cotton duck equipments, har- ness, canteens, straps, steel and wooden gun carriages, and a great many other parts of military furnishing. I found that about l^V to \^-^ orders per day were worked on per man. Some of the men went up to four, or five, or six jobs a day— general utility men. Others work on the same jobs steadily day after day. I am very confident in saying that anj^body who tries it will be very well satisfied with the great saving and the great readiness with which any desired result can be immediately attained. I think that answers Mr. Smith's question. Mr. Smith. — Regarding the relative amount of paper and printing in the two systems I wanted to hear, if you please. Captain Metcalfe. — Of course, in the independent card system THE SHOF-ORDER SYSTEM OF ACCOUNTS. 349 there would be more paper and printing. As to the statement of Mr. Taylor, who is connected, I believe, with Messrs. William Sellers & Co., to whom I am under many obligations, I think he somewhat confuses the order tickets and the time cards. The order tickets are substantially such as he represents as being used in his works, although most any convenient way of making the orders known to the workmen may be used. A bulletin- board will answer as well as anything, if nothing better can be found. Verbal transmission is the readiest, but, of course, it loses the character of a distinctive record. The order tickets are not torn ; they are simply passed out and then returned and the transaction is cancelled. The only things which are torn are the labor cards, or service cards as I call them, which are torn off from the top of a book, so that, with the exception of the top one, they will always be reasonably clean. I have found no trouble with that. In my experience at the Benicia Arsenal the men kept them in little tin boxes outside their benches and filled them out as their work went on. Then, as to Mr. Anderson's remarks about the sheets getting dilapidated and the difficulty of keeping track of them, I found no trouble of that kind. I never found one of these cards to be lost. You do not lose them any more than you lose money. They are used as if to buy things with, and go on from hand to hand until they get into the ofifice, where they are all settled into their proper places. The receipt of the order ticket is indicated by each foreman's punch-marks on the duplicate retained by the superintendent, so that, having in his rack that ticket, the superintendent may see from a glance at the punch- marks upon it who has received this order, and in time that it has been completed by those whose numbers in the " com- pletion " line he has punched out as their own cards come in completed. All the record necessary is comprised on the original ticket. Mr. W. H. Doanc. — I merely rise to ask the captain to very kindly tell us how he arrived at the basis of cost ; after he got the number of hours of labor, how he arrived at the cost of the product. Mr. Taylor. — I think Mr. Metcalfe has misunderstood me if 350 APPENDIX. he is of the opinion that I do not approve of the card system. I thoroughly approve of the card system. We have tried it practically in our works for nearly ten years. It is simply the working out of one part of the details of his system that I do not approve of. His suggestion is, that each workman should have a book con- taining ten, or twenty, or a hundred or more cards, something like a check book, and that each day he shall return one of those cards to the ofifice, punched by the foreman of the shop, and my objection was to that part of the system. I think that the same card, the same check which he suggests as being useful for conveying the time and the work done, and the authority and so forth, to the central ofifiice, can be used to record a great variety of other facts which are exceedingly interesting and valuable. In point of fact, in our works we use a great variety of time cards, which proceed, in our case, first from the clerk to the workman, and then from the workman back to the clerk. We have, at least, I should think, two hundred varieties of printed cards, differing according to the information desired to be conveyed from the workman to the office, all of them, however, containing, to a certain extent, the same informa- tion ; that is, each card conveys the same information and other information besides, as is recorded on Mr. Metcalfe's blanks. My criticism was that the information conveyed by his cards was not sufficient. I fail also to see the advantage of using a punch, as described by Mr. Metcalfe. The initial of the fore- man, or the workman, or the clerk, is more rapidly made with a pen or pencil at the same time as the writing is done on the card than it can be with a punch, and it retains a certain amount of individuality. Anyone who gets hold of a punch can punch the authority for doing work of any extent or variety that he chooses; but handwriting is much more difficult to counterfeit. Mr. Obcrlin Smith. — I thoroughly believe in Captain Metcalfe's theory of the subject, and in his system as a whole ; but I believe with the other gentlemen here that some modifications may be THE SHOP-ORDER SYSTEM OF ACCOUNTS. 351 necessary for different shops. I confess I am a little calarmed at the two or three thousand tickets a week, which I might have to use if I carried it out strictly ; but I believe, in a great many shops, the system exactly as it stands is just the thing. There may be other shops where a modification making a card last a week instead of a day for one workman would be better. There may be cases where it would be better to put more than one job on the card, and there are cases, as I said, where the Metcalfe system could be used in its entirety. But all of this wants looking up, and in the happy future I hope that some committee or commission (perhaps of this Society) will have a chance to devise some systems of shop organization, not 07ie system only, because we cannot apply one to all kinds of shops. The shops of this country want classifying into so many classes, and the best possible kind of organization for each will be ascer- tained only by careful study and by the collation of the expe- rience of a great many persons. In regard to the soiling of the shop cards, I do not think it amounts to anything. In the concern with which I am con- nected we have allowed workmen to write directly on cards for a long time. We have never had any trouble with their being lost or soiled, or too much torn for practical use. Captain Metcalfe. — So many suggestions have been made, it is rather hard to take them all up in order, and I may omit some. Mr. Hawkins made a point about men idling. That suggests to me one point which I had not dwelt upon, which is, that by making a workman start a record of what work he is doing, it gives him an interest in doing it rapidly from a feeling that it will be recorded somewhere in the office. A gentleman asked me about the cost of production. The workman has to charge his time every day to some job so as to get paid for it. He is presumably disincerested in the cost of any particular job, so he tends to put it to the most probable one. We check his record by its verification by the foreman, and we make the probability greater by recording everything as nearly as possible at the time when it was done. I believe that the tendency will be to charge expenses — in fact, I have noticed 352 APPENDIX. it myself — to charge expenses as nearly as possible at the time when they are incurred. Then the record is shoved away and passed on to another person. The general scheme is this: You stand in the center of your works, give your orders, and echoes come back to you telling what is going on. Now, these being physical items having indi- vidual numbers, to which labor and material are charged, they may be assorted in pigeon-holes corresponding to the orders. They can be sorted from time to time during the progress of the work, so that, for example, the number of hours* work by opera- tives of the same class of wages being noted to get the cost of labor to date, you will merely have to add in those which have not been assorted. The differentiation can be carried still further, if necessary, so that, by providing in the beginning for a more complete analysis, the number of days' or hours' work by each class of men on each component in that job may also be ascertained. Mr. W. H. Doane. — My query had reference to the bases on which Captain Metcalfe proposes to apportion the incidental expenses of an establishment. Captain Metcalfe. — The cost of work is made up, I believe, of the cost of labor, the cost of material, and its fair share of the incidental expenses of the establishment. I believe that the incidental expenses of an establishment should be distributed on the basis of the quantity of labor which the establishment holds, by what I call a cost factor. I find it is used in several shops, Mr. Smith's among others. I divide the incidental expenses of each department, plus their fair share of the general expenses of the whole factory, by the number of days' labor done in that department during the past year. That gives us, say $1.25 per day. Rent, insurance, taxes, salaries, motive power, lighting, are all in the nature of facilities for the performance of labor. I once applied this method to the case of a stove factory, and with some satisfaction to those who heard me, I believe. If the price of iron goes up, your incidental expenses do not increase. If your change of material were to be very great, say from an iron stove to a brass stove, your cost for motive power, etc., would not be any greater, so I leave material entirely out of the THE SHOP-ORDER SYSTEM OF ACCOUNTS. 353. question and put these expenses with the cost of labor. But I distribute it according to the actual number of days' work irre- spective of their cost. Poor labor costs more to watch it than dear labor. But if you attempted to divide your incidental expenses according to the cost of labor, the difference would be the other way. You would have to charge more for dear labor than for cheap labor. As to Home Rule in the departments, that would be a ques- j tion of locality. It is not necessary that everything should be / ■* run from the centralized power. -^ 23 INDEX. A. PAGE. A. (Attendance) loo, 105 Abbreviations of title 91 Abstract of disbursements.. 255, 257, 303 Abstract of expenditures.. 1 1, 46, 137, 264 Abstract of fabrications 11, 13, 137 Abstract of purchases 13, 49, 253, 255 256, 257, 262 Abstract of receipts and issues 10 Abstract of sales 45, 53 Abstract space in material card filled by 178 Abstracts analyzed 140, 173 Abstracts, annual 11, 48 Abstracts B and 5, changes proposed in 137 Abstracts, compilation of 47, 264 Abstracts, designation of 41, 45, 249 Abstracts in detail not required 10 Abstracts furnished O. S-K. by CO. 11 Abstracts, present method of prejDar- ing 47 Abstracts, proposed schedule of.. 140, 173 Abstracts, single, proposed method of compiling 265 Abstracts relating to C. S. return, criticism of 53 Abstracts, verification of 265 Accounts, arsenal, definition of terms, 34 41 Accounts for labor and material, re- quirements of 38 Accountability for public property. .8, 12 Accountability for public funds 12, 256 260, 261, 275 Actual space, material card 168, 187 Address space filled, when 178 Administration, value of, measured by cost 17 Agencies defined 42 Agencies indicated in title section of material card 168 Altering nomenclature.. 177, 184,248, 262 Ammunition, symbolic nomenclature in detail 123 Amount space, material card 169, 1 78 Analysis of abstracts 173 Analysis of cost 292 Analysis of expenditures of money as to objects 300 Analysis illustrated by tree 98, 102 Analysis limited by definiteness of first charges 98, 143, 303 Analysis of labor on time book . . 298, 302 Analysis of purchases as to appropria- tions 257 Analysis of services according to ap- propriations 298 Annual abstracts 11,48, 55 Annual return lo, 48 Application to private shops 23, 309 Appraisal of plant 198 Appropriations 12, 34, 275, 282, 303 Appropriation sheet 282 Approval by C. O. of all requisitions, 174 Approval by C. O. of his own orders, 69 Approval by C. O. of transactions with Z 1 70 Approval in part of requisition 1 72, 222 Arsenal accounts, definition of terms used in 34, 41 Arsenal books required to be kept, 14, 23 Arsenal, breaking up 232 Arsenal compared to household .. 31 Arsenal departments, military post 35 Arsenals, issues from 7, 9, 206, 230 Arsenals, organization of 27, 83 Arsenals, mechanical operations of, classified 127 556 INDEX. Arsenal records 34 Arsenal responsibility to Chief of Ord- nance and Treasury 36 Arsenal return 138, 265 Articles found on post 137, 208 Assistance, recognition of, 18, 27, 273, 300 Assistants to C. O. proposed 83 Assumed space, material card 169, 187 Attendance loo, 105 Authority space 217 B. Balances available for expenditure de- termined 278, 282 Benicia Arsenal, shop-order No. 14.. 217 Benicia Arsenal, standing orders at.. 144 Benicia Arsenal, system applied at 21 Bills, fly. (See Fly bills) 257 Books dispensed with 19, 21 Books, objections to 77 Books required to be kept at an arse- nal 14 Books versus cards 7 Boxes, symbolic nomenclature of, 122, 124 Breaking up arsenals 232 .Broken sets, issue of 233 C. O. (Character Oi work) 99 Cannon primers, nomenclature of 124 Cards applied to book-keeping 22, 86 Cards, objections to 86 Cards required, list of 89 Cards summed up directly 266 Cards used for preparmg catalogues.. 85 Cards versus books 77 Cartridge metal balanced 220 Cartridge scrap 1 94, 206, 220 Cartridges, &c., symbolic nomencla- ture in detail 123 Cartridge tools expended 204 Cases in practice with material card. . 179 Case I, material from store to be held in charge 180 Case 2, material from Z. to be held in charge 184 Case 3, material from Z. expended on arrival 188 Case 4, fabrication kept in charge 192 Case 5, fabrication turned into store, 194 Case 6, fabrication transferred between shop-orders 196 Case 7, fabrication reported of plant remaining on hand 198 Case 8, returning surplus material to store 200 Cases 9 and 10, expending material in charge 202, 204, 2x4 Case 1 1, material issued to Z. by fore- man ^ 206 Case 12, material found or taken up.. 208 Case 13, material dropped 210 Case 14, material transferred between classes 212 Case 15, material transferred between shop-orders 214 Case 16, taking inventory 217 Case 17, material transactions between foremen 220 Cases 18 and 19, material received by storekeepers from Z 222 Case 20, approval in part of requisi- tion 222 Case 21, storekeeper's issue to Z 230 Cases 22, 23, 24 and 25, storekeeper's issue on requisition 234 Cash accountability, present papers.. 250 Cash accountability, proposed papers, 256 260, 275 Certificates of inspection 250, 256, 260 Change of name by fabrication 39 Character of work, symbol of 99, 102 Charging labor of soldier workmen.. 273 Charging material issued from store, 175 202, 217 Chief of Ordnance, responsibility of arsenal to 36 Claims 19, 23 Classification and nomenclature of ma- terial 43 Classification of expenditures 46, 264 Class space, material card 168, 178 Classification of operations of a ma- chine shop 128, 133 Class symbols 107, 1 19, 123 Clerks combined with foremen 77 INDEX. 357 Clerks determining cost of work, pres- ent method 74 Clerks' functions defined 78 Coal, expenditure of 202 Combination of foremen with clerks . . 76 Combination tools, objections to 76 Commanding Officer approves all req- uisitions 1 74 Commanding Officer, duties of 8 Commanding Officer ordering sup- plies directly 174, 222 Commanding Officer and O. S-K., dual responsibility 28 Commanding Officer, proposed expan- sion of functions of 134 Commandmg Officer, property ac- countability of 13, 41 Commanding Officer, punch-mark — 170 174, 177, 184, 210, 230, 233 Commanding Officer's recurrent ap- provals criticized 67, 69 Commanding Officer revises all com- munications with Z 31, 170 Commercial value of machinery 218 Communication with Z. through C. O. 31 177 Comparison with household 31 Comparison with private shops 37, 7^ Compilation of returns, present and proposed 48, 265 Compilation of abstracts, present and proposed 47, 264 Completed fabrications reported. . 194, 198 204, 274, 306 Components 106, 107, ic8 Component'operations, labor for and cost of, determined 292 Component parts of sets enumerated, 233 Component parts, transfer of, between shop-orders 196 Condition changed by operations 127 Condition space, material card 168 Condition of business exhibited.. 146, 234 262 Consecutive transactions on material card 1 78, 222 Consolidated analysis of cost of work, 296 Consolidation of completed returns ... 138 265 Correspondence marks, when not re- quired 1 70, iSo Correspondence space on material card 1 70, 1 79 Correspondence between pay and property vouchers 250, 262 Correspondence card 89 Cost clerk, duties of 170, 177, 266 Cost, constituents of 72, 97 Cost, determination of, by clerks and foremen, present method 72 Cost determined by proposed method, 292 Cost of administration determined 17 Cost of labor determined by present methods 72 Cost of labor for component operations determined by proposed method — 292 Cost of material determined by pres- ent method 73 Cost of material determined by pro- posed method 294 Cost of product determined... 37, 72, 278 296 Cost reconciled with disbursements.. 289 Cost of service determined 292 Cost transferred between shop-orders, 278 Cost of work, detailed knowledge of, 17 98, 102, 269, 296 Cost section, material card 169 Cost sheet described 272, 275 Cost sheet proved 290 Cost sheet reconciled with pay-roll.. 269 Cost of work analyzed 292 Course of cards 98, 170, 179 Credit entries 176,274, 281 Crediting material received into store, 1 76 Credit sheet 281 Criticism of abstracts relating to C. S. return 53 Criticism of abstract of sales 53 Criticism of C. O.'s recurrent approval, 67 69 Criticism of current service return. .. 54 Criticism of present methods, gen- eral 23, 76 358 INDEX. Criticism of present methods of com- piling abstract C 49 Criticism of present methods of in- specting material 68 Criticism of present methods of pro- curing material 67 Criticism of property return and of inventory 54 Current service return 9, 11, 13, 41 134, 244, 265 Current service return, proposed scope of 134 Cutting operations causing change of form 129 Cyclostylic pen 230, 266 D. Dating the material card 178 Dating service card 154 Day work, record of 152, 272 Deliberation by C. O. on cards 184 Defenseless position of O. S-K 50 Definition of terms used in arsenal accounts 41 Definition of terms used in nomen- clature 106 Denominations of money for pay-roll, 298 Departmental standing orders. ..218, 309 Deputies of officer in charge 32 Deputies of O. S-K 33 Descriptive symbols 107, 119, 123, 125 Designation of abstracts 45, 139 Destination of cards 177, 248 Details, correctness of, important, 37, 98 Deterioration 218 Determining balance available for ex- penditure. 282 Determining cost of product 1 70, 292 Determining material on hand 54, 249 Determining miscellaneous expenses, 67 74, 97, 166, 218 Determining price for piecework... 38 Difference between accountability for labor and material 38 Difference between quantities required and received 187 Difference between systems, present and proposed 149 Difficult interpretation of present time record 63 Difficulty of returning surplus to store, 70 Direct issues 137, 206 Direct transactions 135 Disadvantages of wages tables. (See objections. ) 269 Disbursements 12 Disbursements, abstract of. .255, 257, 303 Disbursements reconciled with costs, 2S9 Disproportionate attention paid to material records 38 Distribution of material cards 1 73 Distribution of omitted charges 176 Double entries in cost section 1 76 Double entries, treatment of, by cost clerk 274, 281 Drawing material from store 30, 180 Dropping material 13, 210 Dual responsibility of C. O. and O. S-K 28 Duplicate material card 274 Duties of Commanding Officer 8 Duties of cost clerk 266 Duties of Ordnance Officers 8, 37 Duties of O. S-K 12 Duties of stock clerk 243, 260 Duties of storekeepers -iiln ^l^i 222 Electric pen 230, 266 Emergencies 206, 222 Entering material cards on journal and ledger 248 Entering service cards on cost sheet, 272 Equipments, issue of 233 Erasures on material card 177 Estimates, information for, derived from 1 7, 63, 279, 286 Evidence of purchase not evidence of receipt 49 Examples in symbolic notation 131 Executive officer in proposed system, 83 Executive officer signs direct issues to Z 206 Exhibit of condition of business . . 146, 234 262 External relations, present 41 INDEX. 359 External relations, proposed 134 External services, cards for 156, 2 72 Expenditures (of material), abstractof, 11 46, 137 Expenditures of ammunition and other material 14, 46 Expenditures at arsenals 11 Expenditure on arrival 188 Expenditures, classification of 46, 264 Expenditures of coal 202 Expenditures, determination of bal- ance available for 282 Expenditures omitted 204 Expenditure of material in charge... 202 Expenditure of money, statement of, 300 Expenditure of tools 204 Expenditures, unconsumed, present treatment of 30 Experience and applied art relations, 1 7 F. Fabrications, abstractof 13, 137, 177 Fabrication changing name of mate- rial 39 Fabrication complete, reported. ..274, 306 Fabrication incomplete, price of 178 Fabrication incomplete, reported 274 Fabrication indicated on material card, 1 77 188, 192, 194, 196 Fabrications issued immediately after receipt into store 234 Fabrications, monthly report of 10, 274 306 Fabrication of paint, example 214 Fabrication kept in charge 194, 198 Fabrication transferred 196, 206 Fabrication turned into store 194 Fabrications untouched, reported 306 Fly bills evidence of purchase 49 Fly bills, importance of 137 Fly bills, register of 262 Foremen combined with clerks, 58, 65, 76 Foremen determining cost of work, present method 72 Foremen's functions defined 78 Foremen, issue to Z by 206 Foremen and storekeepers, trans- actions between 1 74, 1 76 Foremen, transactions with each other, 1 76 220 Form changed by operations 127 Forms prescribed u, 14 Frankford Arsenal, ledger form 243 P'rankford Arsenal, relation to system proposed 18 Frankford Arsenal, standing orders at, I43 Frankford Arsenal, symbolic nomen- clature of staple products in detail, 123 Fries, Mr. H. T 20, 243 Functions, independence of 76 Functions of foremen and store- keepers 1 76 Fuzes, time, nomenclature 123 Gatling guns, issue of 233 General remarks on material card 1 70 General remarks on present system and need of a better one 50 General remarks on service card 155 General remarks on symbols 102 H. Harness, issue of, in detail 233 Hired return 300 History of operation of proposed sys- tem at arsenals 18, 22 Household, comparison of arsenal with 31 Importance of proper accountability for material 38 In charge, material 175 Incoming stores, receipt of 187 Incomplete fabrications reported, 275, 306 Indebtedness exhibited 262, 282 Independence of functions 76 Independence of representative units of record 87, 152, 172, 243 Inspector and assistant inspector.. 68, 261 Inspection certificates 250, 256, 260 Inspection of materials 68, 187 Instruments of the proposed system, 85 97 Internal relations, present system... 57 Internal relations, proposed system.. 151 360 INDEX. Inventory 9, 54, 176, 290 Inventory, proposed method of tak- ing 217 Inventory and property return, criti- cism of 54 Invoices to O. S-K. by C. 11, 135 Involved cases in practice 214, 222 Issues from arsenals 19, 206, 230 Issues, duties of stock clerk regarding, 230 Issues of fabrications immediately after receipt into store 234 Issues other than by O. S-K 137, 206 Issues on requisition for the army 234 Issues by storekeepers to Z 230 Issues by storekeepers to foremen 176 Job work 156, 272, 292 Journal slips 243, 244, 248, 260 K. Keeping fabrications in charge.. 135, 192 Labor account, present form of 60 Labor account versus material account, 38 Labor analyzed 292 Labor charges proposed 85 Labor, cost of, determined by present method 72 Labor, cost of, determined for each operation 292 Labor by day 152 Labor of soldier v/orkman 273 Labor on time book analyzed. ..300, 302 Laws and regulations, extracts from, 7 Ledger, posting 244, 249 Ledger slips 244, 248 Limitation of analysis 98, 143, 303 Limitation of books required at arse- nals 14 Limitation of symbolic notation.. 109, 125 L. S. section 1 70 Lyford, Colonel S. C 18 M. Machinery, deterioration of 217 Machinery, inventory of 218 Machines, time-keeping of 156 Machine shop, operations classified.. 133 Machinist, The American, extract no Manufactory one of arsenal depart- ments 25 Marking material received 171 Material, accountability of, compared with that of labor 38 Material analyzed for cost 249 Material and ammunition expended.. 14 Material in charge of foremen ... 1 75, 180 184, 192, 202 Material in charge issued. Cases 9 and ID 202 Material charged, value recovered... 284 Material classified 43> 47> 243 Material, cost of, determined by pres- ent methods 73 Material, credits for 176, 281 Material in C. S. and in store, pro- posed status of 133 Material dropped. Case 13 210 Material expended on arrival. Case 3, 188 Material and fabrications inspected, 68, 187 Material found or taken up. Case 12, 208 Material on hand, determination of, 54, 249 Material, importance of proper ac- countability for 2)^ Material, inspection of, present method criticized 68 Material issued always charged 1 75 Material on inventory. Case 16 217 Material issued by foremen. Case 11, 206 Material issued by storekeeper to Z. Case 21 230 Material kept in charge, 175, 180, 184, 192 Material named and classified 42 Material, procuring of, present method criticized 67 Material procured from store. Case I, 180 Material procured from Z by C. O. directly I74, 222 Material procured from Z to be kept in charge. Case 2 — 184 Material purchased analyzed as to ap- propriation 257 Material received credited 1 76, 284 Material received, but not paid for. .. 51 257, 262 INDEX. 361 Material records, requirements of. . 22, 38 Material received by storekeepers. Cases 18 and 19 222 Material remaining on hand. Case 7, 198 Material required for, approved in part, 1 72 222 Material returned to store. Case 8, 70, 200 Material section, material card 168 Material from store, present method of procuring 65 Material from store, card for, treat- ment of, by cost clerk 286 Material, how supplied for expend- itures II, 1 74 Material in transactions between fore- men. Case 17 220 Material transferred between classes. Case 14 212 Material transferred between shop-or- ders. Cases 6 and 15 196, 214 Material, transactions with, analyzed, 173 Material turned into^tore. Case 5, 194, 200 Material card described 168 Material card, back of 1 70 Material card, double entries on, treat- ment of, by cost clerk 274, 281 Material card accompanying vouchers, 1 77 261 Material card, duplicate 2 74 Material cards, entering on journal and ledger 248 Material card needed by cost clerk for, 260 Material card needed by stock clerk for 260 Material card, numbering 248 Material card, representing material from store, treatment of, by cost clerk 286 Material card, rules for using 1 76 Material cards sorted according to operations 294 Material card sorted according to source of supply 234, 262 Material card stamped by clerks - - 1 77, 248 261, 274 Material card temporarily out, replaced by 262, 274 Material card, use of 171, 175 McAUister, Colonel J 21 Mechanical aids 92 Members combined 109 Member defined 106 Michaelis, Captain O. E 20, 156, 273 2S8, 298, 300 Miscellaneous expenses, determina- tion of... 64, 74, 97, 166, 217, 278, 281 288, 294, 309 Miscellaneous operations 127 Miscellaneous work reported 306 Misclassed stores corrected by card. . 212 Money accounts, object of system of, 12 Money for pay-roll, denominations of, 298 Monthly abstract of purchases 253, 256 261 Monthly invoices to O. S-K. ..11, 55, 135 Monthly returns required 10 Monthly work report, preparation of, 306 N. N. (number of operation) 97, 126 Names changed by fabrication 39 Names of staple objects 106 Names, sequence of 11, 43, 47, 243 260, 264 National Armory, time-keeping. ..59, 61 Nomenclature 86, lio, 187 Nomenclature altered.. 177, 184,248, 262 Nomenclature and classification of ma- terial 42 Nomenclature of small arms, symbolic, in detail 119 Nomenclature of staple products of Frankford Arsenal in detail, sym- bolic 123 Nomenclature, definitions in 106 Nomenclature of obsolete objects 109 Nomenclature, remarks on 125 Notation for successive operations of same kind 128 Notation, symbolic, limited, 102, 109, 125 Number, symbolic, of operation 126 Numbering material card 248 Numbering stamp 92,243, 248 Numbering vouchers 248, 249, 265 362 INDEX. O. PAGE. O. (object worked on) 105 Objections to books 77 Objections to cards 77, 86 Objections to present methods. (See Criticism.) 58,61,65, 76 Objections to wages tables 269 Observations, weight of 16 Obsolete objects, notation of 109 Officer in charge, deputies of 33 Officer in charge, status of 32, 83, 136 Officers and employees, relations of. . 27 pid tools found 208 Omissions distributed 175 Omissions, expenditure of 204 Operations causing changes in condi- tion 127 Operations causing changes in form. . 127 Operations causing changes in shape, 127 Operations causing changes in situa- tions 127 Operations causing change of objects by uniting them 128 Operations in machine shop classified, 128 Operations, successive, notation for. . 127 Operations, symbolic notation 126 Operations, sorting material cards by, 294 Operations, sorting service cards by, 292 Operations, table of 133 Operations unclassified 128 Orders of supply 9, 230 Orders, present method of giving 57 Orders, proposed method of giving.. 142 Ordnance officers, duties of 8, 37 O. and O. S. defined 8 Ordnance and ordnance stores classi- fied 43 Ordnance regulations 8 Ordnance property regulations 12 Ordnance stores in the hands of troops, 1 1 O. S-K., deputies of 33 O. S-K. and C. O., dual responsibil- ity of 28 O. S-K., defenseless position of 50 O. S-K., duties of 12 O. S-K., property accountability of. . 12 O. S-K., status of, present 27 O. S-K., status of, proposed 83, 134 Originality of method 24 Outfit of cost clerk 266 Outfit of stock clerk 243 Outline of proposed system of book- keeping 78 Outside services, time book 156, 292 P. P. (Plant) 99, 105 Package marks 169, 222, 230 Package space filled, when 1 78 Packer sorting cards 232, 234 Packing boxes, symbolic nomenclat- ure 122, 124 Packing stores for issue 206, 232 Paint, fabrication of 214 Parts of return 44 Pattern symbols 107, 119, 123 Pay book 298 Pay clerk 83, 260 Paymaster 83 Pay-roll 60, 269, 298 Pay-roll reconciled with cost sheet 269 Pay vouchers corresponding with prop- erty vouchers 52, 259, 262, 289 Piece defined 107 Piece work, determination of price for, 57 73 Piece work on time book 272 Piece work, record of 154, 272, 292 Pigeon holes 92, 243, 272 Plant and Work 99 Plant remaining on hand, appraisal of, 198 Plant under standing orders 100, 105 Plastic operations causing change of form 127 Posts, distant, supply of 52 Posting journal and ledger 248, 249 Post, military, one of arsenal depart- ments 35 Post-office 96 Preparation of abstracts, progressive, 255 257, 262 Preparation of property return, present method 48 Present method, compiling abstracts and property return 47, 48 Present method, computing cost of work 37, 72 INDEX, Z^l Present method, criticism of. . . 23, 49, 57 64, 67, 76, 256 Present method, determining cost of work by clerks and foremen 72, 74 Present method, external relations. . . 41 Present method, internal relations 57 Present method, inspecting material, criticism of 68 Present method, keeping time 60 Present method, orders, compared with proposed plan 149 Present method, organization of arse- nal 27 Present method of procuring material and its consequences in practice, 28 65 Present method of procuring material by purchase 65 Present method of procuring material from store 65 Present method, remarks on need of a better one 55, 76 Present time record, forms of 60 Present time record, interpretation of, 63 Present and proposed theories of rela- tions 31,41,57, 134, 151 Present treatment of unconsumed ex- penditures 30 Price list, estimated 172 Price list, standard 171 Price for piece work determined 38 Price, space filled by 178 Price stated on material card, when.. 171 Primers, cannon, nomenclature 124 Private shops, application of system to 23, 309 Private shops, comparison with pub- lic 37, 71, 78 Private work reported 308 Procuring material, criticism of pres- ent method 67 Procuring material to be kept in charge 175, 180, 184, 192 Procuring material from outer world (Z) 65, 1 74 Procuring material from store 65, 180 Product reported piecemeal 274 Profit and loss ig2 Progressive preparation of abstract C, 255 257, 262 Property accountability.. 7, 8, 10, 12, 28 36, 41, 250, 256, 250 Property regulations 13 Property return... 9, 10, 13, 41, 138, 265 Property return and inventory criti- cized 53 Property return, proposed method of preparing 265 Proposed assistants to C. 83 Proposed changes in present system, 136 256 Proposed internal relations 151 Proposed expansion of functions of C.U 134 Proposed external relations 134 Proposed method of compiling single abstracts 265 Proposed organization of arsenals 83 Proposed method of giving and record- ing shop-orders 142 Proposed scope of current service re- turn 134 Proposed status of Executive Officer and O. S-K 83 Proposed system, essential features of, 22 86 Proposed system, instruments of. .85, 97 Proposed system, objections to use of cards 86 Proposed system outlined 78 Proposed system, propositions ad- vanced 136 Proposed time-keeping 152 Proposed treatment of abstract of pur- chases 257, 259, 261, 262 Proposed wages tables, disadvantages of 269 Proving cost sheet 290 Public funds disbursed 12, 36, 275 Punch-marks, material card 22, 169 Punched signatures 22,91, 154, 164 Purchases, abstract of 13, 49, 253, 255 262 Purchases, card for, treatment by clerks 187, 260, 282 364 INDEX. Purchases, direct, by C. 1 74, 222 Purchases, present method of 65 Purchases, requirements attending, 39, 250 Purchasing orders 184 Quantity space 169 Quartermaster's invoice 232 Quarterly returns required 9 R. Racks 92, 146 Receipts and issues, abstract of 10 Receipt of stores on arrival 187 Receipt of material in emergency 222 Receipts before payment, 51, 257, 262, 289 Receipts from Z 174, 184, 188, 222 Reconciling cost sheet with pay-roll, 269 Reconciling costs with disbursements, 289 Records of arsenals 34 Record of services outside arsenal 156 272, 292 Recoveries of material 284 Recoveries of shop expenses 288 Recovery record 285 Register of fly bills 262 Regulations, ordnance 12 Relations of arsenal, external, present and proposed 41, 134 Relations of arsenal, internal, present and proposed 27, 83, 142 Reloading tools, etc., issue of 233 Repairs affecting name or class 13, 212 Replacing material cards temporarily out 262, 274 Report of cost 272, 296 Report of fabrications, complete and incomplete 9, 192, 194, 275, 306 Report of private work 308 Reporting product piecemeal 194, 275 Report of O. & O. S. received and is- sued 10 Reporting standing orders worked on, 306 Report of work 9, 306 Requisition approved in part 172, 222 Requisition from army, issue on 234 Requisition by material card 174 Requisitions revised 69, 174 Resting place of cards 177 Return, annual 9, 13, 138, 265 Return, arsenal, consolidated 138, 265 Return corresponding to transaction, designation of, on material card... 248 Return, effect on, of changes proposed, 135 Return of hired men 10, 298 Returns, monthly 10 Return, parts of 44 Return of property, present and pro- posed methods of preparing, 48, 136, 265 Return of stores in current service, 9, 11 13. 134 Return 01 stores in current service, present form criticized 54 Return of scrap copper to manufac- turer 206 Returning surplus to store 70, 200 Returns, transfers between 137 Returns, weekly 10 Roll call 153 Rules for using material card 1 76 Running expenses of machinery, 144, 217 Russell, Lieut. A. H 24 S-O. (shop-order number) 97, 99 Schedule of abstracts proposed.. 130, 141 Science of administration 15 Scope of work 17 Scrap of cartridge metal 194, 206 Selections for private shops 310 Sellers, Wm. , & Co 24 Sequence of names — 11, 43, 47, 243, 260 264 Serviceable stores taken up 13, 137, 177 Serviceability of material 43, 168, 245 Service cards 151, 272, 292 Service cards for machines 156 Service cards, sorted 272, 278, 292 Services analyzed for cost 292, 300, 302 Services analyzed as to appropriations, 300 Services outside the arsenal, 156, 272, 2QZ Sets, broken, issue of 233 Shape changed by operations 127 Shop expenses 65, 74, 97, 142, 149 166, 218, 278, 281, 288, 294, 309 INDEX. 365 Shop expenses charged, value re- covered — 288 Shop expenses at varying rates 309 Shop-order book 142 Shop-order, completion of.. 194, 198, 204 275, 306 Shop-order No. 14, Benicia Arsenal.. 144 217 Shop-order numbers 99 Shop-order numbers on journal slips, 248 Shop-orders, procedure with 142 Shop-order tickets 145 Shop-orders, transfers between.. 177, 214 Signatures by punching 91 Single entries, advantage of. . 86, 1 72, 1 78 303 Situation changed by operations 127 Slips, journal and ledger 243 Small-arms, nomenclature of, in detail, 1 19 Smith, Mr. Oberlin 106, no Soldier workmen, time of 156, 273 Sorting contents of pigeon holes, 272, 292 Sorting material cards representing issues 232, 234 Sorting material cards by operations, 294 Sorting material cards by pay clerk. . 262 Sorting service cards by cost clerk, 1 72, 292 Sorting trough 266 Stamps 92, 243, 248 Stamping material card 1 77, 248, 274 Standing orders 142, 149, 217 Standing orders, Benicia Arsenal 144 Standing orders, Frankford Arsenal.. 143 Standing orders, plant under loo, 105 Standing orders worked on reported. . 306 Staple objects of manufacture .... 105, 107 Staple objects, obsolete, notation of.. 109 Statement of expenditures 300 Statement of manufactures and other work done 10, 306 Statement of stores on hand. .. 10, 17, 54 249 Status of material in current service and in store 134 Status of officer in charge 32, 136 Status of O. S-K 27, 134 Stencils 230, 266 Stock clerk, duties of 179, 187, 230 248, 260, 275 Stock section, material card 169 Stone quarried on post 208 Storekeepers, duties of i^t^, 176, 222 Storekeepers, proper functions of, 134, 176 Storekeepers receive and issue cards, when 176 Storekeepers, transactions between.. 176 Storekeeper's transactions with Z 222 230, 234 Subsidiary orders 146, 147 Substitute for O. S-K 12, 13, 33 Summation from cards 266 Supply of distant posts 52 Supply, orders of 9, 230 Surplus to store, returning 70, 200 Symbolic nomenclature 97, 130 Symbols of class (object)... 107, 119, 123 Symbols, descriptive (object), 107, 1 19, 123 Symbols for operations 126 Symbol of pattern (object) .. 107, 119, 123 Symbolic names of staple objects 106 Symbolic notation 86, 107, no Symbolic notation, examples in prac- tice 131 Symbolic notation limited 98, 109, 125 Symbolic notation of mechanical oper- ations of Arsenal 127 Symbolic notation of packing boxes.. 122 125 Symbolic notation of small-arms in detail, examples 119 Symbolic notation of staple products at Frankford Arsenal in detail 123 System of money accounts, object of, 12 System, proposed, history of 18 T. T. (Tools) loi, 105 Table showing analysis of abstracts.. 45 140, 173 Table showing book-keeping of Arse- nal 34 Table showing classification of ma- terial 43 Table showing fabrication of paint. .. 214 21 366 INDEX. Table showing nomenclature no Table showing operations of a ma- chine shop 133 Table showing organization of arse- nals 27, 83 Table of wages 267 Taking up material.. 13, 14, 137, 177, 208 Target pasters, nomenclature 125 Thumb-mark, signature 153, 308 Timber cut on post 208 Time book, proposed 270, 298, 302 Time fuzes, nomenclature 125 Time-keeping, National Armory.. 59, 6i Time-keeping for machines 156 Time-keeping, present method 59 Time-keeping, proposed method, 151, 272 Time-keeping, requirements of 38, 64 Time-keeping for soldier workmen. . . 156 273 Time-keeping, small fractions of time, 269 Title section, material card 168 Tools (T.) loi, 105 Tool closet 192, 208 Tools, combination, objections to 76 Tools made for consumption in regu- lar work loi, 105, 192 Tools found 208 Transfers between returns, classes and conditions 13, 137, 177, 212 Transfers between shop-orders .. 1 77, 196 214, 278 Transfer of materials by invoice and receipt II Trays 96 Treasury department, responsibility of Arsenal to 36 Tree illustrating extent of analysis, 98, 102 Troughs for sorting 266 Trusteeship 36 Turning fabrication into store 1 94 Turning scrap into store 194 U. Unconsumed expenditures, present treatment of. 30 ?AGB. Union, causing changes in object.... 127 Units of record, independence of. . 86, 152 172, 173 Unserviceable stores transferred to serviceable 13, 137, 177, 212 Untouched fabrications reported 306 Unserviceable O. & O. S. dropped, 14,' 210 Use of material card 171, 176 V. Value of machinery estimated 217 Value of detailed knowledge of cost of work 17, 98, 269 Variable shop expenses 309 Variations in nomenclature 187, 248 Verification of abstracts 265 Vouchers... 1 2, 41, 46, 250, 253, 256, 261 Vouchers accompanied by material cards 177, 261 Vouchers, cross-reference between 262 Vouchers numbered 10, 248, 250 Vouchers, pay and property, corre- spondence between 52,259, 262 Voucher space filled by 175 W. W. (Work) 100, 105 Wages tables..... 267 Weekly returns required 10 Work (W.) 100, 105 Work charges subdivided 100, 104, 292 Work by day, or time work 152 Work by job 156, 272, 292 Work by piece 37, 73, 154, 272 Work, private, reported 308 Work report 10, 306 Work on standing orders reported 278 306 Workmen's functions defined 78 Z. Z, correspondence with 31, 170, 177 Z, issues to 206,230, 234 Z, receipts from 184, 188, 222 RETURN CIRCULATION DEPARTMENT TO-^^ 202 Main Library LOAN PERIOD 1 HOME USE 2 3 4 5 6 ALL BOOKS MAY BE RECALLED AFTER 7 DAYS Renewals and Recharges may be made 4 days prior to the due date. Books may be Renewed by calling 642-3405 r DUE AS STAMPED BELOW -•- FORM NO. DD6 UNIVERSITY OF CALIFORNIA, BERKELEY BERKELEY, CA 94720 iCP LD 21-100iii-7,'3. GENfB/li "'"'^«^ f-c. BBmm UNIVERSITY OF CALIFORNIA LIBRARY