wvs i-n\- 111 '.■■'■ ■ '> ■ w > ! ^ LIBRARY OF CONGRESS DaDDH4TbD73 "^^. V^ ^ .V V ^'..<-^ A^ ,,-N • /, ■^c^ ^. ''.T'.,^ ,v "^, .-Js^ \> ^^ « X * ,\' ' ..-Jv r- -)^ 'C ,^:^^ ' 'J i- ■^^ .V » S'T s?:^ -U. \^' "^^ ^^ ^^^ .0- .^:^^^,. ^.1 ^0 0. .0'^ .^^" ^ ..V ^^^. v^' ^^ -^^^ '^^- ,^x^' ^^' ..-^^ 8 1 A * \V \^ ^ . .-^ .x^ .\ .. O N c . '/. ^0 -^' ■ <0 -^' <2 ■? 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C •n 3 T3 u > 3 O S ■ •El a, ki 3 1 o T3 c J3 C O "3 o H PRESENT SYSTEM. in H O M m O 5 < 12; W <: 00 o to S w Pi! <1 W >^ < Q *^ I— I o P^ O H m O H § •a „ pi f3° Q Value of the unserviceable stores per piece, pound, &c. a Value of the serviceable stores per piece, pound, &c u "o o •d g C o s o H T3 < Number unservice- able. IF Articles. 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, /. e., 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 ;5ymmetry. 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^. Days of the Month. Total days. Wages per day. Am'nt. Names. I 2 3 4 o I I 5 o I I 6 to 31 J. Smith I I I 1 "2 O I I I 4 I I 5 6 $2 00 5 00 75 $7 00 25 GO 4 50 A. Jones T. Brown 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, 18 24.. Names. John Smith A. Jones ... T. Brown... Occupation. \ hour cleaning engine, ^ hour sawing wood, i^ hours filing brass for lathe bearings Absent I 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, iSy^., John Smith, at %2.oo per day of S hours. Days of Month. Total hours. Total days. 'Am'nt Employment. I 2 3 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 4 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 ... * ... ■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 advantage 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 workjnan 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 maia 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. ^i 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 where 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 indefiniteness of the labor charges. 2. The limited 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 efifect 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 supphes come back with the bill, which is copied into the Inspector's book (9) and initialed by him after inspection (10). 5 66 THE SENT 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 dupHcate (33, 34). Here, at last, the identity of the purchase disappears, being merged in that of other purchases of the same material, which are consolidated, 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 office 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 their 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 FEE SENT 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 Foremen. 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 6i, 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 difi"erent 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 covering 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 iUusory 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 w^ear 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 of 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 free 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 consider 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 books. 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 whi'ch 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 cost of its finished product. PART III. DESCRIPTION OF PROPOSED METHOD. «« y < go o U CHAPTER VIII. PROPOSED ORGANIZATION OF AN ARSENAL. Subalterns: Responsible for — Accounted for Assisted by — on — 'i. Paymaster Values Cash papers Pay Clerk. 2. Storekeeper Units of property.. Store return Stock Clerk. r Stock Clerk as to 3. Executive Officer.. Units of property Current service J units. and values. leturn. 1 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. The independence of a representative unit of record is the basis of the system I propose, combined with the nse of a nomenclature by wJiicJi all acts and their purposes may be set forth by the actors in stick form as to be intelligible to those zvhose 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 ^e likelihood of their loss, 6. MATERIAL INSTRUMENTS. 87 1. Considering the objections to the number of cards per se, 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 5I in. 90 PROPOSED SYSTEM. Example showing use of Correspondence Card. Face of Card. Showing succession of correspondence. tzidaed- ve done ^ ■ly don i Knozi^f cio noco f D^nazvez 'i^. aizect. iJ^n avouit ihzee iveeKO- ftont ttfrie me cofihez co9?i6d Back of Card, Showing its course between correspondents, COURSE OF THIS CARD. From. To. iCO. CHIEF CLERK, - - - - \ /lOI ORDNANCE \ / STOREKEEPER. \ / 0. S-K. WAREHOUSES, - - - . ^ y ^'• MAGAZINE, ----- , K M. SHOP-STORE, - - . - / \ s-s. STOCK CLERK, . - - / \ s. c. EXECUTIVE OFFICER, -J— ^X. 0. COST CLERK, - - - - /\ \ c. C. MASTER ARMORER, - -L — -i>-M. A. FOREMA!^ OF — MACHINE SHOP, - - 20I STEAM, WATER, GAS, 205 CASE SHOP, - - - 301 LOADING SHOP, - - 401 CARPENTER SHOP, - 501 PAINT SHOP, - - - 601 LABORERS, - - - 701 BALLISTIC OFFICER, - B.O. FOREMAN OF — BALLISTIC DIVISION, 801 OFFICER OF THE DAY, 0. D. COMMISSARY,- - - - C.S. QUARTERMASTER, - - Q.M. ADJUTANT, - - - - A. DET'M'T COMMANDER, C. Note. — In starting card, draw line through your name. Keep lines showing course, continuous. MATERIAL INSTRUMENTS. 91 Abbreviations of Title. Each shop or department is supposed to contain not over 99 workmen. Then, each department is supposed to have a rep- resentative number, which may well be given in the order followed by the work. Thus at Frankford Arsenal 1 stood for the ofhce ; 2 for the machine shop ; 3 for the case shop ; 4 for the loading shop ; 5 for the carpenter shop ; 6 for the paint shop ; 7 for the laborers or outside department. This arrangement would be varied according to the work of the place. Frankford Arsenal is selected throughout this dis- cussion as a type, not only for its associations, but because the intrinsic complexity of the operations which are there recorded makes it probable that a method which is suited to its special needs will also serve more elementary organizations by omitting such portions as they do not require. The men are numbered according to the department in which they are employed; thus the chief clerk is loi, the next clerk 102, and so on; the foreman of the machine shop is 201, and the machinists 202, 203, and so on. A man's number thus tells at a glance where he belongs. But numbers are not exclusively used for this purpose. The officers of the arsenal, the principal clerks, and the keepers of the principal magazines are known by their initials, as seen on the back of card. This does not prevent their being borne by their numbers also on the rolls of the department to which they belong. Lastly the outside world is designated by Z. This includes every person or agency not under the jurisdiction of the Com- manding Officer. Signatures by Punching. The ordinary railroad ticket punch affords the means of affixing a positive, permanent, distinctive, and ready signature to all cards 92 PROPOSED SYSTEM. requiring exact authentication. These punches are provided for all those whose titles appear on the back of the correspondence card ; their marks, like the abbreviations, are as soon learned by all hands as are the owners' names. Stamps. Dating stamps are much used as a means of tracing delays, etc. They are of the pattern of the ordinary line dater, consisting of rubber type, printing as follows : " Mar. i6, 1884." They cost only $2 complete, and should be at every foreman's desk. The stock clerk should have a consecutive numbering stamp. When automatic, this can be bought for about $30 ; it runs up to 1 ,000,000. The stock and cost clerks should have each a dating stamp, combined with one indicating the entry by them of the information given by the card. Since so much depends upon sorting and arranging the cards, the following special mechanical appliances have been devised. Racks. These are intended for displaying single cards. They consist of vertical wooden strips about i inch x | x 4 ft. long, with slanting saw kerfs about i \ inches apart along the narrow edge, into which the cards are slipped. The order rack for a large arsenal should not hold less than 100 cards. It is conveniently placed against the wall ; its topmost cards should be within easy sight and reach. The strips should be grouped by shops, so that a glance will tell what work is going on in each of them. Pigeon Holes. These are simply formed of a series of shelves about 4 inches apart ; their width is one or two inches less than the length of the cards to be contained in them. The compartments are formed by vertical strips nailed against the face of the shelves, so as to admit the cards freely between them. The back may well be formed by the wall. Over each pigeon hole is partly gummed a target paster bearing □ D a a a a •-' ■"■ a n □ . 1 i.A.^=^^^^av fpoHT-ELE\/ATloH. PIGEON HOLES. ErJD. WORKMAN'S RACK, SWINGING TRAYS, I I I I I /,u?.. DETAILS OF SWINGING TRAYS. \ 1 [] 11 I \ !■ i' ii ': dl r " - " '#' ' ii I !' 1 {i 1 :! Ii ji II 1 cz ' -I 1 I i' F ^ ^ 1 1 — ij- 'i , II II II j! ii ii 1 "-^SP » f » - -q- ,VC\..!,. ;!>.<. [— rn 1 1 1 1 1 1 1 1 1 I' (!'•■ e ° ° ° ° o o ° ' ■>■ ' y c ° o o o ° o ° ° o "BVotV,. 4^^-^ "BVotV. G.' o ° ° ^ ° 1 e ..7) 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 oftener, by the ofifice 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-O. ; 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 fiUing 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 pa^e. 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 SYMBOLIC NOMENCLATURE. 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. St-0. 01' 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,?, in the second column (headed C, Character) to show that the oiitlay 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, wifich may be taken to mean either plant, permanent or preparation. 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 Hues. 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 which the cost of attendance may possibly un- wittingly consume the saving due to the cheaper operative labor employed. Were it not tor 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 this special sense may he defined as the perishable portions of machines which act directly upon the objects of the special majiufactnre and are subject to consuinption from zvear 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 S YMB OLIC NOMENCLA TURE. 1 03 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. I04- PRO POSED 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 I local and issue work -^ {blue and red tickets), ^and Nos. 217-223. S YMB OLIC NOMENCLA TUBE. 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. O,^ 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. Oberlin Smith, President of the Ferracute 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 no. 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. ^ YMBOLIC NOMENCLA TURE. 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 Avill 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 exphcit, 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 rnain 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 enciing 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 ahke, 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 _;?r.f^f 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. 11, ^. 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. no PROPOSED SYSTEM. SYNOPSIS. Proposed Symbolic Nomenclature of Staple Products. Q, . , r Numer- f Digits, indicating.. Pieces. \ These parts unite with J , als, end-< | others of the same kind to ,' F. Side screws J Fastenings between principal members. Rear sight T. Ramrod _ U. Bayonet W. Tools Y. Packing box X. > Appendages. 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 II 12 20 120 30 130 Band spring (one piece) . . S-F-S. 40 Same plus parts above S-F-R-S. 140 Guard plate S-F-S. " bow " " *< nut " " swivel..:.... S-F-R-S. " " " screw.. " Trigger S-F-S. " screw " Assembled guard " 41 42 43 44 45 46 47 50 Guard screw " 5^ Same plus parts above ... S-F-R-S. 160 Side screw washer " 61 Same plus parts above ... " 170 Buttplate " 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 " "Jl 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 " " base, front Swivel bar, assembled to bases Swivel ring Swivel bar and ring on stock Barrel : B. Rifle barrel proper S-F-R-B. Front sight and bay't stud, " Same plus above parts '• Receiver proper Ejector stud " " riveted to re- ceiver Same plus above parts Breech screw (one piece) . . Same plus above parts Breechblock (one piece).. Cam latch " " spring Breech lock cap " " " screw Thumb piece a (< riveted to 32 and 34 Breech block complete... S-F-B. 61 62 64 65 170 I 2 10 II 12 20 120 30 130 31 32 33 34 35 36 37 40 * When no particular arm is mentioned, the rifle is understood. SYMBOLIC NOMENCLATURE. Symbolic Nomenclature in Detail, etc. — continued. Full symbol. Full name of part.* Letters. Num'ls. Firing pin S-F-B. 41 " " screw " 42 Extractor Ejector spindle. " spring. . Hinge pin " Same plus above parts (as- sembled barrels) S-F-R-B. Carbine barrel proper S-F-C-B. " " front sight stud " Same plus parts above " Carbine front sight " Full symbol. Full name of part* Letters. NumM Sear spring S-F-L. 4 " " screw " A 2 10 II 12 120 Same plus parts above, . . Etc., etc., etc. Lock: Lock plate << Bolster screw " Same riveted to lock plate, " Main spring (one piece).. " 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. Hammer '< Tumbler screw " Same plus parts above (as- sembled lock) S-F-L. Fastenings : F. Upper band S-F-R-F. Gun sling swivel " Stacking swivel " Swivel pin " Upper band complete " Lower band (one piece) .. " Tang screw, " " ... S-F-F. Side screw, " " .. " Carbine band S-F-C-F. " " swivel " p:n.. Bridle , Sear 30 31 32 41 42 51 52 4 ID 30 40 I 2 3 I 2 10 Appendages. Rear sight : T. Base " " spring " Same plus part above " Base screw " " 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 Nomeiiclature in Detail, etc. — continued Full symbol. Letters. Num'ls. Full name of part. Ramrod : U. For rifle (one piece) R-U For carbine, jointed; joints I and 2 C-U. Same, joint 3 " " complete C-U. Bayonet : W. Blade " Neck and socket " Same welded to blade " Clasp *' " screw " " and screw. (C Bayonet complete for all arms ....... . . W Tools : Y. Screw driver, large blade, C( " small " <( " " rivet " " " assembled.. " Tumbler and b. s. punch, large blade (( Same, small blade -^'d •-', o ' ."S HJ '5 ^ Ctf W V ^^ 3 S !h o-^'^T^ •^^1^ a Is S «> S- p .,_,cs p ,G .s ^ a « a> N , L< T) ^ -a 0) s c 3 42 3 cr c 13 A ^ 3 ""' taO c O dj C OJ ■" EXTERNAL RELATIONS. 141 lU in <<-l 1) "o s ^ a* -^ a S o •^^ >-i o ^ o n o "S.S h^ hn o! ^ Oh h-l •C <; ^ 1?^ W |x| " — r/^ p^ •vl < Q ^ 'A ^ O ^ ►4 "^ 12; ^ <1 Pi; ^ \A ^ A "tvi o Q ^ ^ S P4 -< i> )Z4 & ■^ ^ ^ ^ < >^ e^ > o >^ m A •vi w •i^ Q ^ Pi ^ o CLi o K m H ^ W P^ e^ D U i B V So. Q d vo i 1 1-1 o p,tJ c3| 1:1 Sis J. H. G.. J. H. G. J. H. G-. J. H. G. J. H. G. Ill Q K o o z o ^ o >J a s o (Ik o •- u .,; .£ H.M.... H.M.... H.M.... H.M-... H.M.... B u ffl o ess S. C. L.. S. C. L.. S. C. L.- S. C. L.. S. C. L.. i I i < •a " 0. & 0-S. 0. & 0-S, A.&E.M. A.&E.M. R.A ■KpXQ JO •OJs[ 0) p. T3 O - S -d org " o t: 2^ O o N rt 1^ u,a 13 , o . O S-, u 'C Q »^ ■|-, b/3 1) -c ^3 T3 CS li b Si i) £> O cJ o o\ u CHAPTER XII. PROPOSED SYSTEM. w o B. INTERNAL RELATIONS.— (ZonMinvL^^ 2. Labor Charges, or Services. c D i-i a. 1 o C Oh c/5 s O o I n ^ 1 o 4-1 o U) I-I CJ ' b 1 d 1 d •saoaij •auijx "SXINn •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^ 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 day'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 off 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 154 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 45 th 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 effect 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 does 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 6-1 1 are to the examples in notation, page 131. 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. /^^ N. B. Make but one entry on each card. Pieces. Time. c. Of-. A TVrOTTN'T O- 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, /'S^ N. B. Make but one entry on each card. Pieces. Time. 4 c. Of. AMOUNT. 0. Doll's. Cents. N. f«5 w ■rt" (=) Pi tf <; -t! © ;s s •M3IM3aOa dOHS tt 2 ^ o INTERNAL RELATIONS. 183 store account and charges the current service account with the quantity issued, stamps the card " entered," and marks it to the cost clerk. The latter charges the value of the material to 213, and files the card away as hereafter described. 1 84 FRO POSED SYSTEM. Case 2. — Proctiring Material from the Outside World to be held in Charge. If the material required from store cannot be supplied thence (see case i), the storekeeper marks or sends the card back to the foreman with a proper explanation. The latter replaces W by Z in the requisition head hne, marks the card to the Master Armorer and throws it into his own mail box. His responsibility- is at an end ; he has asked properly for what he wants ; he has set in motion a ball which will continue to be in somebody's way until it is finally disposed of. (The foreman would pursue the same course in requiring directly for material which he knew was not in store.) The Master Armorer punches out " M. A.," dates the card and sends it marked to the Executive Officer, who sends it punched and dated to the Commanding Officer. Should the latter disap- prove of the purchase, he either returns the card disapproved, or lays it by for future action, awaiting explanations, funds, etc. In any case, his deliberation on this subject does not lead to delay in other things concerning which prompt action may be desired. The Commanding Officer, after indicating his approval to the purchasing clerk, has the cards brought to him accompanied by the purchasing order. After comparing he punches out " C. O." and indicates below who is to inspect and receive the material when it arrives. (This need not be a storekeeper ; it may, and in many cases hould be, the foreman who originally punched the card. The " C. O." also indicates from what appropriation the purchase is to be made.) The card then goes to one clerk, preferably the stock clerk, to whom incoming invoices and teamsters with supplies are always directed. He holds it till the material arrives. When it has come he gets the bill or invoice from the teamster, unless it has preceded the stores by mail ; gives it a serial number with the numbering stamp (page 92) ; changes the unit on the card to agree with the official nomenclature or with the- bill ; inserts the price per unit, and the abstract and class designations and the INIERNAL RELATIONS. ^85 CASE II. Drawing Material from Outside the Arsenal to be held in Charge. Frankford Arsenal, ...JVAY .2'H883 cy;; Receipts and issues from, QS.(f.) to A (f.) to to Per ABSTRACT, "^.{s-c.) VOTTOHER, 443 {s.c.) QUANTITY. Class. NAME. Condition. No. Unit. Assumed. 40 {f.) fic Aclual. ^0 (/.) a^. Price per unit. \35 {s.c.) AMOUNT. 4i OO.ie.c.) N. B. Make but one entry on each card. {/. corrected l>y s.c.) mtzdd- cadf {s.c.) \S Meceii 6ac/, il^o^^^ CHARGE TO CREDIT TO S-O. C. Object. N. S-O. Object. N. 0/f^ (/•) KIND. Received from, or sent to NO. WEIGHT, Lbs. MEASURE, Ft. REO'D BY Foremen punch here. X Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO i86 PROPOSED SYSTEM. Gc: C3) CZ) CO Z3 o s ^' o X ♦ X c t; . ^ ^ 'Go ^: Q (4 . 02 R ^ (^^ < Pi Q < 1^ 1 © >. » •* k 2 « o w SB u w o K w u ? s M es (4 . w b4 1 H es o H 5C [I] w !/5 <■>> Ul >f -a E ^. W O « «s < ® ^ ^ w w m ro •<*• lo MS t^ CO ea N t; 1 1 1 es 1 W ^ ed E4 « (^ ' ' • w 1 -r Ed i 3 o [if 5 o < < « O u i < ,.3 1 H o < ■ ^ ^ «-> s •KHWsaOji aoHS a u INTERNAL RELATIONS. 227 CASE XX. ApI>roval in Pari of Requisiiio7i. Frankford Arsenal, M.^.?..J7..1??.?..„ C-fJ Receipts and issues from, Q&Xs.) io '^^.(^•) ^o to Per ABSTRACT, '^is.c.) 1 VOUCHER, 'f^S • QUANTITY. Class. NAME. Condition. No. Assun so Aclu 5S0 Price pei AMOI 26 Unit. led. cAi/i. {s. ) il. unit. 5{s.c.) NT. GO{c.c.) N. B. Make but one entry on each card. CHARGE TO CR3EIDIT TO S-O. 0, Object. N. S-O. C. Object. N. 973 !(/) 2(101) ■ P A C K A (; E KIND. Received from, or sent to NO. WEIGHT, Lbs. MEASURE, Ft. KEC'D BY Foremen punch hero. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, C 228 PROPOSED SYSTEM. C£l cc CD CO en* o ^" o Ph X ♦ X = o (^ ^ 5s, -Bo <2© (^^ ; u S "MaiMaHOJ aoHS M O 230 PROPOSED SYSTEM. Case 2 1 . — Storekeeper's Issue to Z. Suppose an order of supplies to arrive, directing the issue of certain stores. The Commanding Officer sends it to the Ordnance Storekeeper and from him it goes to the stock clerk. The latter makes out one card for every item on the order of supplies, as follows : He fills the title space, except the date ; also the spaces for ab- stract, voucher, class, quantity, name, address, and in " authority" gives the number and date of the order of supplies. Inasmuch as all these entries, except those for the class, quantity, unit and name of the material, are alike for each invoice, if the number of entries on the invoice should justify it, they should be printed in by rubber stamps, the electric pen or cyclostylic stencil, or by some other permanent process. The cards being returned to the Ordnance Storekeeper with the original order, the latter may either submit them to the Com- manding Ofhcer for the " authority" to be punched ; or, prefer- ably, relying on the authority implied in the transfer of the original order, the Ordnance Storekeeper may do this himself. If the order should call for more iteftis of one kind than one box will hold, the packer should make out blank cards for each box. Thus, suppose that 100 halters are ordered to be issued, and that it is found advisable to divide them among five boxes, containing other stores besides. Such a case is by no means improbable, in packing the large, irregularly shaped assortment of the cavalry supply table, when sent over roads where freighting is expensive and room must be economized. In such a case, the packer would make out five cards, each one giving the number of halters the box it represented contained. These cards would be punched by whoever inspected the boxes, and the original card, unpunched, would be returned to the stock clerk with the others. He would destroy this card after seeing that the 100 halters ordered issued were fully accounted for on the five punched cards. These last would form the basis of his accounts. So, in receiving or issuing large quantities of miscellaneous INTERNAL RELATIONS. 231 CASE XXI. Issuing from Store to the Army. Frankford Arsenal,.......??.^?...'!!..!?-??.... C^.; Receipts and issues from, t.^^.(j-.) to Q£>.{s.') to to Per ABSTRACT, VOUCHER, /.(^•^•) {s.c.) QUANTITY. Class. NAME. Condition. No. Unit. Assumed. S5 ^&.{s.) Actual. S5,G00 /ic.{s.c.) Price per unit. AMOUNT. N. B. Make but one entry on each card. 0biU6 ■uaM cathiaae^/ iiiO(U{ '/8b /. CHARGE TO S-O. Object. KIND. ^occe^X^.) no. '/i 4S{s.) WT., Lbs. /(?<^ ea. (.r.) MEASURE, Ft. N. CREDIT TO S-O. c. Object. N. Received from, or sent to ^0//. ^ r^r.^^, S^. ^. ^., Jan ^j^zancMcOf REC'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO ?. S/'. 4763 ; /ii5.(s.c.^ 232 PROPOSED SYSTEM. stores, as when an ordnance establishment is broken up, the con- tents of each box or other package would be represented by the cards made out as the articles were put in, keeping as far as pos- sible those of the same name together in the same box. Thus, box No. 1 1 might contain 23 halters, 1 8 stirrups, 2 carbines made out on three cards ; if there should be found room in it for 2 more halters, a separate card for 2 halters would make all right ; or the number on the first card might be altered from 23 to 25. So in case some of the halters are taken out, to make room for other stores. The top card of the lot or pile representing the contents of each box is to be marked in the package space with the kind of package, its weight and its measure if the shipment requires it. These cards, going to the ^tock clerk, may be sorted first by packages, so as to show the actual contents of each package for the quartermaster's invoice, and then by items, bringing all the halters, carbines, etc., together for entry on the invoices and the classified journal slips to be described. The value of such a plan will be appreciated by any one who has had to break up arsenals or depots, or to receive their con- tents. I have in mind such a case, embracing 693 items, 1,677,- 486 articles in 2,052 packages, which required about four months for its settlement at the receiving end only. Had there been no list or book, with its entries scattered over it and constantly over- running, altered or erased, to confine the work to one man, twenty men might have been set to counting, each having before him one package at a time, the contents of which he would enter as described on cards ; a separate card for every separate name comprised in the contents of the package. The chief packer would have compared the cards with the contents of the boxes as the latter were repacked and would have punched them if correct. Making out correct invoices or receipts would then have been an easy matter. In cases of issue the Commanding Officer's punch-mark should not precede the packing. If great particularity were required, the packer might punch the L. S. section to attest the packing of the stores and defer punching " Issued " until he had received INTERNAL RELATIONS. 233 the Commanding Officer's warrant in the usual way; or the packer might punch only in the L. S. section, and the inspector or the Ordnance Storekeeper punch " Issued," A variety of such methods are possible. It is not required that each box shall have one card ; stores like ammunition, complete sets of harness, equipments, Gatling guns, reloading tools, etc., in original packages, may be lumped together on single cards. But when the set is broken, it would probably be better to make out a separate card for each item, so that the requirements of paragraph 13, Property Regulations, which demand that all such items be accounted for separately, be com- plied with. In such matters a certain amount of discretion will have to be exercised, though as a general rule it may be said that all attempts to " cut corners " by calling in gross for stores accounted for in detail, must result in increased clerical work based upon more or less fugitive and unsatisfactory memoranda. 234 PROPOSED SYSTEM. Cases 22, 23, 24, 25. — Issuing on Requisitions. The requisition space may be used by the Ordnance Store- keeper in getting material from Z to complete the issue. This would be particularly useful at a pl^ce like Benicia Arsenal, where, on a single requisition, supplies for the field have often to be pro- cured from the following sources : 1. By direct issue from store; 2. By fabrication in the workshop; 3. By purchase ; 4. By receipt from Eastern arsenals. Having a stock ledger which correctly shows from day to day the amount of material of every kind on hand, the first two cases would be indicated by the stock clerk writing either " from store," or " fabrication " under the words " to be received or issued by." The packer would then know that the first lot could be sent off immediately, while the second would have to wait till the stores were made. The third and fourth cases would be indicated on the upper spaces in the usual way for requisitions ; the Ordnance Storekeeper punching instead of the officer in charge. The card thus matches into both parts of the administration of the post. The packer would sort his cards according to the sources of supply, so that, like the order tickets described page 146, all cards in hand would represent unfinished business, and would carry their own explanation to any inquirer, however unfamiliar with the history of the requisition. When stores arrived after purchase, manufacture, or receipt from other arsenals, each lot would have its billet, showing for whom it was intended : as it now is, this is largely a matter of memory ; why mistakes are so infrequent, can only be explained by the comparative smallness of the transactions and the long experience of the warehousemen, for delays of months often occur between the first and the last issues on a requisition. In punching " Issued " on cards representing issues after fab- rication, the storekeeper should be careful to punch only " re- ceived " on the separate card on which the foreman issues the fabrication to store. As in every other case, he has only to punch according to the facts to have his card right. INTERNAL RELATIONS. 235 CASE XXII. Issuing from Store on Requisition. — /. Material on Hand. Frankford Arsenal, !)?.^.?_17...l.?.?.?..... i^-) Receipts and issues from, ^^^(j.c.) to Q^.{-^.c.) io to Per ABSTRACT. {s.c.) VOtTCHER, {s.c.) QUANTITY. Class. 6.{s.c.) NAME. Condition. No. Unit. Assumed, ^c.{^.c.) Actual. Price per unit. AMOUNT. N. B. Make but one entry on each card. CHARGE TO S-O. O. Object. N. CREDIT TO S-O. Object. N. KIND, ^(Kc.is.) NO. WEIGHT, Lbs. Received from, or sent to {S.C.) MEASURE, Ft. REO'D BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO 236 PROPOSED SYSTEM. *^ cc CD Fh LL- ^ CD 1— CO ZD UJ E & m p H .SIh Ol U~i n g ^ D > o 3 ii cr a< &. o:; z u ^ N fe^ 1 1 <1 » o o M .{s.c.) to ^}P".{s.c.)to '2&is.c.') to Per ABSTRACT, ^.{s.c.) S{s.c. VOUCHEE, S9i{s.c.) ^{s.c.) QUANTITY. Class. NAME. Condition. No. Unit. Assumed. <>d:{s.c.) Actual. Price per unit. AMOUNT. N. B. Make but one entry on each card. CHARGE TO CREDIT TO s-o. 0. Object. N. S-O. C. Object. N. KIND. ^ox.{s.) NO. S{s.) WEIGHT, Lbs.5(j-.) MEASURE, Ft. Received from, or sent to {S.C.) RE CD BY Foremen punch here. Storekeepers punch here. ISSUED BY Foremen punch here. Storekeepers punch here. AUTHORITY, CO 240 PROFCSED SYSTEM. ^ _J 2 <-5 LXJ ^ 1— ^ ->=C Ph Ll_ •SF' ^ t— CO ^ ZD F n QC H .?-t Quantities. Store. C S. Brought forward. . Ca<;f='T 213 214 896 213 49 767 214 214 49 107 704 213 ...... E. C. C. 5 B. B. 6 E. B. B. 6 E. 5 5 B. I F. 4 4 F. "3 114 73 5 10,000 10 40 1,500 1,500 4 10,000 1 0,000 1,000 I 10 2 5 I I ID 500 I 6,000 i i( ' 2 ' -2 ' A ' e ( (C ' 6 ' 7 ' 8 ' q ' 10 *II i a ' 12 ' I^ ' 14 214 Carried forward . . . 10,015 30,580 246 PROPOSED SYSTEM. PROPOSED JOURNAL SLIP.— Continued. NAME. Cartridges Rifle Ball Model, 1881 Class. (serv." Uir5< ^ 8 Unit. pc. Price. 2lc. Shop-Order. < 3 > Quantities. t-ARD i\0. Store. C. S. Brought foi-ward.. Ca«pTS "a." c. 6 E. C. I 2 2 C. 2 A. 2 218 "'i82 84 8 8 298 8 "I 10,015 20 200 200 520 25,000 6 3 5 5 10 10 30,580 ' IQ .. 213 ( << 200 ' 20 '21 . . '22 . . ' 2^ ' 2A . ' 21; Totals 35>994 30,780 Recapitulation, March 31, 1885. A. B. C. D. E. F. I 2 3 4 5 6 Totals Carried forward. 30 725 10,010 25,000 24 205 35,994 11,006 1.540 205 6,010 I 501 1,507 10,010 30,780 INTERNAL RELATIONS. PROPOSED T.EDGER SLIP, (4" x 10"). 247 • • NAME. Class. Cartridges ('^•) Rifle Ball 8 Unit. Model, 1881 pc. Price. 2\C. Date, 1885. 2 < 1 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 '"183 298 182 "■"84 8 "3 114 18,000 20 10 200 5 520 10,010 25,000 24 205 600 11,006 40 1,500 205 6,010 I 501 1,507 10,010 Totals - - - - - - - - 28,765 3,536 25,229 19.361 7,342 12,019 Balances carried j Gross Balance, ic Car tortvard ),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 Ledger. 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. Certificate of Inspection. Present Form {^%" x 14^^). Certificate No. , on contract* of , i< The United States Ordnance Department, To lohn Doe. 251 Dr. Date. Dollars, Cts. Total y^^, $ 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. Given under my hand at. this day of , 188 . Approved : E. s. y., 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 xvxy dollars to be correct and just. A. M., Major of Ordnance, Commanding. * A similar form is used for purchases not by contract. 252 PROPOSED SYSTEM. 2, ^ ^ o H W Q W H W K H 4) I i ■-3 ■ h #K o 0) -^ ^ c/5 M C/2 N ^ CO O 1 •§'^^*=^ -. ^|o f^ a • x2. V. 5^ 1 <^ €ft- -i w c« < K u P^ ^^ Ph o8 ^ " N o M ^ Q ^ 00 00 ■'3 S s o ^^ I C 'T3 13 a > o a 13 •5* Q > I— ( W u w G 3 O u o 0) > o M ^ s o T3 4- Q' •^1 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. ^ •V, ^ a? o ■^j '-^ •s_^ ^ ^ o 1 /, 1 rt (^ H I t:^' O Pi t 1^ < w « & 3s : • <-> M •rf w c^ Ch o ro \0 lO 'd- g a\ rO M ^ < Wr m- t Si' ^3 '^' : fi* § -^ §, ^ : ^ . w rO , 1 2 Ah M W ,• Vl Vi ^ fO CO ; ><■ H o a\ 1^ , H 00 lO N ro 1 Z *~L ^ * < , t^ M , a J I On On ' , Ai . . , >3 ^ ^ ^ Q O °I1 •1 ^ ^ s fi|i|i a llll-l^ c^ CO o^ a\ S ^ M N N (N ^ o > ro N N irj irj H t- rO H 00 t^ w 0\V0 looo 00 o bo rl '$ o m- '^ 13 S^ ^•g S § ^ ^ "f^ C ; }2i in "2 Ph c< •^ ^ !3 p^ ^ -^ ^ .y >, !3 :S • d • C/5 ^ Ti- • h- 1 (U cS Pi; . '^unouiv 10 u V 1) W HI C/3 * •jtuti aad aoud xo fO f 1 Pi • Ph •< •S W F^ S I-] >^ ^ ►54 pq 12; •11 >» rt ,. ^ - •J3 !:3 id C c ^ 1/^ 1- uapao 00 ^ guisBqoand jo jaqranj.! M »o 'jaqonoA jo jaqum^ H 264 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 t^ {of Expenditures), 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. Compiling 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. DAYS I IT •nr nr TT irr 1 T ' T 7 ;' 1 " I 1 7.. .,? "\ArAG-Zio -i-AJDnxj.rniiiiiiiiiiiii 7 7 _ _.Z.... ?_ Z " - L-.-7 -■- L....7. .. ..._Z. ....._ -A _..z....^ ... 7 .,?..../.... ?. * .?....^ .-., .. l..-.i i. -. ^ ....L L.. .- z. ,..L Z._. ., / 1 1 7 :::::: "i::!: ::::::::::::::::::?::: \r:/::r;::: \-_ z _ ....,? t .. :..._z... 7 ._._, _...,^ .. / 7 ::::::::::::::::::::::::::::::?:::;?:: .., :... . ' z _, - ./...../.... ,^ z..., ..., '...-..L-....X- _.. L.. ./.... 7. / / «!.../ ..7. :::;?:+._;:: :. _._ ...,...'._ . I... ..i... .. Z.._/.._^.._ ./._._.,^ , i...7...u....^ i / 7 t z /. i . .7 ... ■_/ , ._ L L L 7 ... ' . .. ..Z._.Z...,Z_._.<'. ' / \L. ..'.... 7... ..L.... .(.'. 7 |.. I.. , ... 7_._ / / ^2_-,Z--^ ---/---, ^ ;? ;■' XfL..7..u..-.7—u- 7. ..t ._ liL..7....'.....i J-r- ? / U-V—-'---7-.--7-- / / A.^__.7. ../.__. .7...... I ,1:... .. X Xl.:\'---7-.-i...-.L .- / , .A..:..j....t....7....'.. 7.J..77----t-—i-—7--- '' / 1..7-77---7.-.'--' 7 ,<;.- .. L..L--7i-,.7...:-.—7 / I .: . .L..L...t..i,i....L....A ,i. / ::..._ ..^. .,..:.. ,^....,? .— / , ..l..L-7.:^X...7...J...../-..- ._,^:. ...:... i. i. .1.^7. .7. -.7. ..7 7 . t.. ... . < .L ..A.'..7--i-.^u---Z - ' $11.00 .A.7...7---i-77---7-----^-----/'- L 1 7 ' V 7 7 ' .. y 2 "7 / ./..,/... .^ .!.... .../... / i t7 7 7 7 A' ' ..--. ./ T Z .^ ..^. ...^1/.. L . r/ ' ■' / / ^ .^ ,^ - ^_ / / / 7 . ^ --.,^ .- ,' Z ] :::..^s ..-.!.:._.-. ::::::::::::: ;^ ^ /-^. ///■// / , ^ ' L / ' '/ '7:::7s::X-~-M--'-'7'- <-"-- ,' """l ~l 7 / ' 7 . /...i .1 ... ,i - — y-'-T-/- y-/--7- y + I _ .,.^ "Y'l/'ii '""^ / / , ,^ ..,. ,^: 't'i I f 'Z --/--/-- / J/ . ,, -' ~iL l7':;:.^ /':;/:::/.... L....,.^ ,.: . :: Lit/- I / / J .' . /' ...:... ,-- 1 1 ~t i / / / / / ,.^/ _y. ,' 1 ^.^. I '"'/ ""/ ^'- 7::. 1 t 7"' t"/::/.. ::i :.: *-/--/--/-/- _. .. -y-y^ \> i / ' ^::i: :::::::.:::::.;.: ,'' 55.00 1 '/ -7-? --/-/-y-y'' '' , ' , ,.: ,.,: 1 '' '/ ?--/--/--/-- y' - y 5^^: ,,:::_.. /> ' / / / -7--7--7- — 7 .-' 1 / /// 7 / , X"' 7'" — . ;:::::::::::::: ^.-' // /^ '/ '"::;;;:;:::: ^::;:::::: ^ // // / / •S' ,=:: /7 // // f '7- 7-y--y.'-- 7/72/' ?7 ^ / -'' ,-■ ' ""wjy^ f ' ' ..X,... ... -'' sen-:: _,. "7^7/ '/ / / -,.____. _ "V//uz y' .-■ -___,__ ^^^, ,--' ,,.-- ^ " 'IW/'^ .' -''' Q --'"' * Mu/' ' /' '•- ,'' ,- - ' |5;,--° V'v/'y '■ ' r ,,- ' ,''' _,'-' M ??''>.' ;' ' "■" ,.-' -'X" I * n " ""tWA 8?7p^i7 -'- ,-' ,,---"' $1.0 ??'-'='' _, '.'■" ' !-',---" T T HOURSo 1 ? 3 5 7 1 9 1 IP 1 13 1 15 1 17 1 19 r 21 1 23 ? 55 i" !1 ^r «9 " 31 " 33 ^ 35 ',^ 37 f 3S ''\,',S3^f «7-i7*f i/AY^ T Tt in: U TT TZI 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 y\ 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 ruHng. 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 1 Scales. dark blue lines. red lines. Time (horizontal). Money (vertical). 0-5 vert. 3 hor. 4 vert. 12 hor. 25 Divisions. Extent. Max. rate per day for which table is complete. One space equals I Hours, quarters and five-minute inter- vals. 14^ hrs. $2.50 2 cents. 2 4 5 32 -■ Days, quarter days, hours and quarter hours. S% days. $4.00 ID cents. 3 4 5 4 8 4 20 Days and hours. 22 days. $5.00 50 cents. Ex'ple in text. i6 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 difrej;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 tirtie 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 SYSTEAf. No Time Book and Return of Work done in -^.^.^.^^^.^f.. 235 Name _* Michael La7t7iigan S-0. Remarks. I 2 3 4 S 5 6 5 1 2 7 8 8 8 9 4 10 4 10 A. II 8 12 5. 13 14 IS 16 784 617 107 387 214 213 213 49 Primer-drilling machine Woodbridge test 8 4 4 8 Piece work, time record. Money value per day 8 13 C 3 - 00 8 - - — Time value per day. . . , , " " " " " < " *See pp. 157-166. t To be inserted in MS. above vi'herever blank space permits. INTERNAL RELATIONS. 271 ^Il^t , Frankford Arsenal, "^Pl^L , 1885. Occupation ^^^..^^^r 17 18 19 S. 20 21 22 23 24 25 26 27 28 29 30 31 No. of d'ys,&c. i hjO a 3 S < •C p. 0, ft < •A . 11 rt u 5 'i 2K 10 pes. $2 00 p. w. 75 $3 00 3 00 3 25 25 5° A. & E. M. 0. 0-S. A. & E. M. Ord. Serv. 5 5 7 5° I 00 A. & E. M. 0. O-S. 8 $18 50 1 ■fe- 00 Ordnance Service ropriaiiofts. t Recapitulaiio} $0 50 4 25 tof- Statement of Expenditures. Ci % Cs A &= E M Ds II 1'^ 1 Ds fcrR -- $, 8 50 272 PROPOSED SYSTEM. DUTIES RELATING TO SERVICE CARDS. Time Book, pages zjo, z'/i. When the service cards, duly stamped by the foreman, are received by the cost clerk, he sorts them 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 2^6, 2'jy. 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 orders. 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 onc6 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 W.f^l^.'^.^^.blL Shop- order. Appropria- tion. Objects Services. Material. 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 10 5° 200 7 500 C. 00 00 3 18 D. 39 30 75 24 09 321 8 175 Soo 4 I E. 49 99 A.dfiE.M. 225,000 ^fi-zciian primers. . . 400,000 short primers 119 60 156 4 I 25 00 12 00 00 24 21 Dynamo machine 2f.p. drilling machines. . 161 37 B. INTERNAL RELATIONS. 277 Arsenal, . March 3 1884, Ui." yir'\ Total credits. Net cost Per last report. To-day. Remarks. Total cost. Balance available. Total cost. Balance available. $ c. $ c. $ c. $ c. $ c. $ c *ii6 I 2 10 F. 82 37 00 00 204 8 173 500 2 Cr.8 G. 67 99 63 00 24 79 1,079 300 20 595 H. 46 24 00 35 18,920 1,699 11,250 1,600 5 4 I. 54 76 00 00 00 65 1,284 309 173 500 22 S86 J. 13 23 63 00 24 56 18,715 2,690 11,076 1,100 2 13 K. 87 77 37 00 76 44 Remittance $i,ooo. Completed. No work done. Completed, charges and bal- ance transferred to S. O 213. 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 to 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 w^ork. The analysis is an entirely independent matter, and the methods are hereafter described which permit it to be done thoroughly. 28o PROPOSED SYSTEM. r>- >1 4: oo t-H N ^ tj ^. : ^ ^ .-^ c; S : s § s; -S 1 "^ 1 > ) fq : c^St^c^ ^ V k *. 00^ 1 ro • Tj-ii->i-i N 1— ^ 00 ■ 00 m ■* < •d vT) 1 u-)30 ^ c« c i U «0 . vcT^o" rC t^ t-i t tH HH M M :i ia ^ J 1 m^ ^ ^ f^ u ■3 1- V. N - - r^ C ) s N t^ p •s U c ) 9 < & •6 d J -« ^ 00 vri „ t^ "i c« £? N 0\ POro- a t^OO 00 00 00 J3 u 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 givqn 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 285 (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 frjom 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 •T3 » C 2 •£«■ u u -^ 1-^ rC 6 N N M , 00 .00 00 . 00 00 d ' VO • ^ • -d- , OnO . w ^ • M M P 1 MO '^D CO i •o 00 ■fB- t w • as ■ Tf lr> , ^ , N t-» i-Tso" ; vO" tc ■ . N cs HH N V "■ ; ; ; : ; ; ; : : ; ; : , • ) ■ * , 1 1 t , , 1 •E«- ; ; : : : i ; 0* . . . , ■ . . , , 1 ^ ■ ' fi •«- : : : : \\\ ^^•. 1 < I « 1 I i X .... < • . H 00 .'Ill 1 ' I H >o d • 2 r ^ :,^.s ^^ ■" 1 A^ w , i 4J ; (U I J-. ■ '"d ^,.^ '^oV, • .^ 1 1 u ■ tn L, c U KA (D y 1) fli ^ t^ 0:3 2 H flS Lh !m iH •M tj E- cqcq hhSo Hlhfi 00 "OO M • ', ', Q ^. W Q J^ r<1\0 • , , Ph «• 0\ 1-1 0\ I ; ; ' ' ' (VI . M . . . M • M N fin " i-( i ^ '-' . t^ . . . t^ . !>. t-» ' I ■E«- 1 III 1 m- 00 00 • < I 11, ' "o • N t-H •a ij ) M Q "Ki rt •^ ' ' • " ' Ph ^ ►^ • kj g ^ bo .3 ; : ; ; : :? 1 !"' ro u a 000000 '3 ■Efi- 1 1^ ■^ Fk M COCO-^ ■* -^ -* ■ J H C Q d \0 . ^ i-i . ^ ; 5 d c^ N rhvo ro M coso ^ 'i- . Ti-O . \j-i • u-)t^ N U-) < ■6(3- 00 '00 1 W 1 ■E«- SO li-iC) w N hH fii . ro ■ • ro ■ •S N '^f SO n u " i 000 . ■ 00 ' ?; ro ro fiH ^ ?b , m • • ^ ■ i- "^ N r^ C/2 -2 ■W- . w OS • • • ^ V -60- so M M On > u w 8v5 c n c Q d t^ . . . . Si I 6 000 M rO't -¥3- ^ . ■ ■ . C3\ • til C^ . . 00 • 00 . • OsO so d " 00 • ' « • OS • OSO SO • ■ ■ ■O . ii > ■Eft- a\ • • OS ■ •89- XOM u: 1 1 1 ' < c . N • • N VO s . w M . . rOvO d p ■»■ • I^ On • • so t^ W) a! Ph CO -^ t^i 1 t • \ ^ i 1 i • ■ CO . . N • • d, ; ; •-< N fOO « P 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 thfe 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 actual 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 hst 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 : A. Paid for in period in which expended. r I . paid for previously. B. Not paid for as above, but< (_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 different 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 t)egin 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. €., 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 ,-v j^ ru . ^-"^ c s C S Taking photo graphic view liepairing do 1 1 i 1 ^ „• : 8 • N N Q 1 t^ t^ P< ■se- M 1 ro u^ • • ■ oc " CO c 3 d " 8 8 ■ N : ON 00 , 1 HH 1 ro 1 ^ < ' M • m M Ph m iri N u") ■Lr> . :z- '^ N HH in CO i:^ ' ^O M 00 N Tt- N , , ■95- " M On • • ' • 2" cJ 1 \jr ; ; ; 00 00 < u Pi u 3 ' ' ' ' ON d ; VT) 1 1 ; 1^ : 't rN < Q H ;?■ . ^ . : ON vn ON : ^ i^ ly-) N O' — ^~ ^A^ '• C) ■m N l^O M 000 . 10 li-> r^ ^ u-l 1 ro f=H i/^ i-i N 00 M iJ->J^ N 1 N ^ , P^ i-t M M "-1 M 1 1 1 w I 1 ' Ph m H VO 1 On VO i -d- 00 li^ • -^ 1 M ^ ^ .S s '*" u-i 1 o^ . I U H ' ' ' ' ' ui , . ■ ^ CO 1 1 1 u-> i r^ , fO fl 1 1 1 • ■Ml rt- 1 H iz; « 1 J ; [ t 1 h-( 1 N \ CO ^i^ iriii-) \no u-> inu") ■ 10 vr> t^ M N "^ M M i-H • irl M Xfl 1— 1 m ■3 fOi-' M ro hH l-H 1 CO P. u ■Ea- t t 1 1 h^ ( II ■'■'"V-"*-' v^^-v-W I ^ <1 ^' t^ . On • ^ t-H M • M- < •a hH Q g) ^ ; : : c< ^ 1 1 I M C8 u d a; : . 1 ^" : ; ; ; Ph C ps 4 ^ i ■ Day. Job.. Job.. 1 ^ Day. Day. Piece. ^ ^ 294 PROPOSED SYSTEM. employment of an outside expert who is paid for his services by the job. The illustration is not fortunate, as it implies a charge for material. (b.) Material. The analysis of material is conducted on the same general plan. The material cards are sorted down to operations and those of the same name and price are combined and entered as shown. When credit entries are shown, the quantity credited may be deducted without comment if at the same price as that charged ; if at a different price, a separate entry should be made and the cost deducted before extension to the columns headed N., O., C. If the credit entry should exceed the debit entry, the excess should be noted in the remarks and be deducted from the total under C. It will be remembered that charges for material herein refer only to material expressly procured for any one object or opera- tion. There is no cumulative charge for material in transit through the different stages of manufacture. To determine the cost of material up to a certain point, we must include all charges upon the different components of the object in question by a process which is quite the reverse of the analysis of which we are treating. This applies to the charges for services as well. (c.) Shop Expenses. If these are uniform throughout the arsenal, see page 218, they can be determined in gross or for each operation from the time given in the analysis of services. But if they vary for the different departments, in case a given operation on the same object has been performed in more than one department, which is very improbable, the service cards be- longing to that operation should be further sorted according to departments, and the shop expenses for each department entered in the column of cost. The nature of the charge should be entered, by remark in the first column, as " shop expenses." When a standing order is analyzed, the credits it has received for shop expenses charged to orders under different appropriations, should be deducted from the gross cost of services in order to INTERNAL RELATIONS. 29s 00 00 < o iz; e^ w O O Ph O CO o o Ph c u o Q W Q W CM X w J-) 0. ■Eft- I-H HH '-' 'S ex.. u^m-* vO ro N ro row i^' t:^ 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 the 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 ^ 1 .1 ^ • '-^ »^ J<1 '^ 1 (5 Expressage. Telegra})is. Clocks. Photographs. Note. — The u}nns headed A., (Attendance, To are to be filled -w reqtiired as is she for P. &• W. hi exa?nple. ^ t~» • • ■ 10 C^ 00 ON ON ro VD ■ • • N C4 >J-)0<3 ^ 1 in . 1 . ii t^ rOMD t-^ H ■m- rf . . . HH CO 00 ... , 00 t^o m m U-) . . c^ 00 y roO t^ »-o ro u-jt^ • ■ C^ OMJ-1 VO ,i! ^ . 00 M M . . . 1-1 CO \J~t N M CO CO Ci '^ ON Pil : w H^ w ^ ^ S . .vo I 1 ■ CO 1 . . ON < < p W H <1 Q H N -^ro . . . N ^ t^O ON 00 u-)i-i 1 • . i-i i, M CO IH W ■ • 1 w i p H • ' ' ■ ' ' ' . . . ' •^ ^ C^ ^ Rs ^ 1 298 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 pa)''-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 Michaelis. Return of Hired Men (nozu 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 Z Pi f=^ X 3 i " 00 On ro M 10 in w ,_ rrj H W trl P^ c < 1 00 00 ■ffi- ro vo ^ ro h ON 10 C ro 1-1 HI 1 if 0- ro VO ■» ro . . ro • ' ro ro 1 " Per year. 1,650 1 00 4 00 2 50 ■£«• ■paXoidm; jsXbq Q >^ Ph Q W P« 1— 1 i How employed. (State here the specific du- ties of each man.) .1 Superintending work in harness shop Repairing siege car- riages, makijtg band saw blades, parts for Catling carriages &' incidental repairs. . . Making boxesforpack- •11 Chief clerk. Master har- ness maker. Carriage maker. Carpenter . . 6 Chas. Walters.. Chas. Holman.. Andrnv Holz... James Peters . . . 'A 6 w vO w 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 helj^ers 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 employ/nent. The balance remaining under each appropriation is then the one thing most certain and tends most strongly to determine the distribution of the charee. TJie Monthly 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. (10^" x 16".) 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 B. Permanent Improvements, viz. : 1. Erection of buildings $ 2. New machinery 3. *Shop fixtures 4. Grading grounds, making roads and walks, planting ( trees, &c 5 5. Mill-dams, canals, sewers, &c 6. Improving water power at Rock Island, 111 Total for permanent improvements . Ordinary Repairs of- I . "Buildings 2. Machinery 3. Shop fixtures 4. Grounds, roads, walks, &c 5. Mill-dams, canals, sewers, &c. D. Total for ordinal y repairs ot 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?nanding. Note — The total expenditures reported on thib sheet must agree with the amount reported or. 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. Remarks. 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 Disbursements (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 s p. iJ (IS P Si •g 3 S3 To vifhom 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. t 3«^ « «^ 1. Ordnance Service, 1885. For the ordnance service, required to defray the cu -E/5- expenses at the arsenals ; of receiving stores and iss arms and other ordnance supplies ; of police and ° duties; of fuel and lights ; of stationery and office 8 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 ing metallic ammuni- tion for s m al 1- arms. $100,000. $ c. $ c. I 2 3 4 S 6 7 8 9 lO II 12 13 H 15 16 17 18 19 20 21 22 23 24 25 26 27 28 9 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- servin g & clean- ing new ordnance stores on hand at the arse- nals. Purchase & manu- fac t u r e of ord- nance stores to fill requi- sitions of troops. $115,000. C 4j t^ G - rt ... T3 o .5 c X rt x rt C 1) T3 |l|lJ.i!H n ""o a ° o = " $25,000. w c o. c il'3 (U *J D* ^ « H ^ .> i; $7S,ooo. ni o Ammuni tion, tools and ma- terial for target practice. $25,000. Total. O. &O.S. Arming and Equipping the Militia. $200,000. 20 3o6 FROFOSEB 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, '* 127I 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 O I— ( 00 00 '^ ■Si - < .^ O P Pi o H o Q ^oo N — s — u tH ^ ^ N •S3II0U3.TAV §n|d szn^ r: ■^ .00 «• 1 J u -:- C3 u ^ u fo . c •p;uauiia9dx9 'jcaq -rai]; puB uoSbav Xag-j^^g; 1—, -t3 00 " o\ , to M cs ' fS S T3 irit^ tH vO m M • • "* TJ Ji 00 w N (3 ^ ffi f3 0^ •X} -d U 1) 0) Is >. "" fi, !h S C - ^ -r u V c s 1, ,C -3 r^ T3 2 ^5: e T- C a, r g 'S -S^ ^ 8 L^ H l-t C H a. ■3 6 (L 'c a 3 C S S tr ^ 12 P- f^ H P ;^ W H O 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 subj\ct, 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; ¥1,57-65; 70-75; VII; VIII; IX; XI ; XII ; XIII, 168-179 ; XIV, 243-249, 260, 261 ; XV, 266- 282, 289-299, 306-308. INDEX. ■A-. PAGE. A. (Attendance) loo, 105 Abbreviations of title 91 Abstract of disbursements -.255, 257, 303 Abstract of expenditures- . 11, 46, 137, 264 Abstract of fabrications Ii, 13, 137 Abstract of purchases 13, 49, 253, 255 1^ 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 II, 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. Ii Abstracts, present method of prepar- 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 ^S 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 1 78 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 10, 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, I4, 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 127 312 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 100, 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 Ox 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 hodk^ 77 Cartridge metal balanced 220 Cartridge scrap 194, 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 S, 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, 214 Case II, 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 1 7, 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 woi'k, 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 iCS, 178 Classification of operations of a ma- chine shop 128, 133 Class symbols 107, I19, 123 Clerks combined with foremen...... 77 INDEX. 313 PAGE. 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 CO. 31 177 Comparison with household 31 Comparison with private shops 37, 78 Compilation of returns, present and proposed 48, 265 Compilation of abstracts, present and proposed 47, 264 Completed fabrications reported . . 1 94, 198 204, 274, 306 Components 106, 107, 108 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 PAGE. Consolidation of completed returns . . , 1 38 265 Correspondence marks, when not re- quired 1 70, 180 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 2)1' 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, 76 314 INDEX. Criticism of present methods of com- piling abstract C 49 Criticism of present methods of in- specting mateiual 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 1 78 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, 289 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 33, 176, 222 E. 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 17, 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. 315 External relations, proposed 134 External services, cards for 156, 272 Expenditures (of material), abstract of, 1 1 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, 17 F. Fabrications, abstract of 13, 137, 177 Fabrication changing name of mate- rial 39 Fabrication complete, reported 2 74, 306 Fabrication incomplete, price of 178 Fabi-ication 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 174, 176 Foremen, transactions with each other, 1 76 220 Form changed by operations 127 Forms prescribed 11, 14 Frankford Arsenal, ledger form 243 Frankford Arsenal, relation to system proposed 18 Frankford Arsenal, standing orders at, 143 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 176 Fuzes, time, nomenclature 123 G. 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 inaterial 38 In charge, material 1 75 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 3i6 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 workman 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 2l8 Machines, time-keeping of 156 Machine shop, operations classified.. 133 Machinist, The American, extract... no Manufactory one of arsenal depart- 35 ments. Marking material received 171 Material, accountability of, compared witli that of labor 38 Material analyzed for cost 249 Material and ammunition expended.. 14 Material in charge of foremen... 175, 180 184, 192, 202 Material in charge issued. Cases 9 and 10 202 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 38 Material, inspection of, present method criticized 68 Material issued always charged 1 75 Material on inventory. Case 16 217 Material issued by foremen. Case II, 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. 317 PAGE. 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-s tore. Case 5, 194, 200 Material card described 168 Material card, back of 1 7° Material card, double entries on, treat- ment of, by cost clerk 274, 281 Material card accompanying vouchers, 1 77 261 Material card, duplicate 274 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 176 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 PAGE. Material card, use of 171, 175 McAllister, Colonel J 21 Mechanical aids 92 Members combined 109 Member defiited 106 Michaelis, Captain O. E 20, 156, 273 288, 298, 300 Miscellaneous expenses, determina- tion of... 64, 74, 97, i65, 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. ..il, 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 il, 43, 47, 243 260, 264 National Armory, time-keeping. ..59, 61 Nomenclature 86, no, 187 Nomenclature altered.. 177, 184, 248, 262 Nomenclature and classification of ma- terial - 42 Nomenclature of small arms, symbolic, in detail II9 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, symboHc, limited, 102, 109, 125 Number, symbolic, of operation 126 Numbering material card 248 Numbering stamp 92, 243, 248 Numbering vouchers 248, 249, 265 3^S INDEX. O. PAGE. O. (objectworked 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 Old tools found 208 Omissions distributed 1 75 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 PAGE. 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. (Plant) 99, 105 Package marks 169, 222, 230 Package space filled, when 178 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 ?>2, 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, 5 7 n 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. 319 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 1 72 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, 174 Procuring material from store 65, 180 Product reported piecemeal 274 Profit and loss 192 Progressive preparation of abstract C, 255 257, 262 Property accountabinty..7, 8, 10, 12, 28 36, 41, 250, 256, 250 Property regulations 13 Property return. ..9, 10, 13, 41, 138, 265 ProjDerty 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 CO 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 andO. 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, 282 320 INDEX. Purchases, direct, by C. 174, 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 1 74 Requisitions revised 69, 1 74 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 lO, 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, 141 173 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, 1 77 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, 2^2 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. 321 PAGE. 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. OberHn 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, 172, 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 100, 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 1 79, 187, 230 248, 260, 27s Stock section, material card 169 Stone quarried on post 208 Storekeepers, duties of 33, 176, 222 Storekeepers, proper functions of, 134, 176 Storekeepers receive and issue cards, when 1 76 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 g, 230 Surplus to store, returning 70, 200 Symbolic nomenclature 97, 130 Symbols of class (object)... 107, 119, 123 Symbols, descriptive (object), 107, 119, 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. (Tools) Id, 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 21 322 INDEX. Table showing nomenclature I lo Table showing operations of a ma- chine shop 133 Table showing organization of arse- nals 27, %T^ 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, 61 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.. 177, 196 214, 278 Transfer of materials by invoice and receipt 11 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 194 Turning scrap into store 194 U. Unconsumed expenditures, present treatment of 30 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.- .12, 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 1 75 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, correspondence with 31, 170, 177 Z, issues to 206,230, 234 Z, receipts from 184, 188, 222 A^-^ "^. .^S o 0' "->• %A^^ r# .^^.- ^ >r -£ \ ' VV A*^ "^-^i ,oo. ^^^^ '''^^ 'CU * . ""'^ '%^ '-' ■"" ^"-o. j^MM^;, x^^ . ^ . "b ^^^^ <^ ^ .<^- :^ <". ''^ »*s' ^^ V" ,# ■ *^•^;x.^ J 4 "> <'^- #. .^^ -^0.. .^ s\' -vie. -^ O^ c "^^ •- « "^ j.'i ^ '/ ^0 A^ , V I 8 , *0. -0 ^A V 0> ^^^ ^ .0- ^b^ -."^' -^ ' * "•■ ^ ' a\ ' « V. 1 <^ ^j^/K^ •A * . N ^ \^ o 0^ oo^ .0- .kV ,-iy '^^ , ^ ^ ,f^^ l#' ,<^ .^^'^^'^^X^. o-^ ^Co % .^^ >. ■^o 0^' ^ .5 ^-^- ^^^ .^' % /'*^ <> V « ./> O (/// )5)i ' » ft ^ \ ^.. ■v^ ■^oo^ -% ' ^ * -p .T\ A V .\\.> ^ »ftS>i>i='/i. <^ •i' If ll ,■ .:; ',(,'■ i ! 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