INDEX
A
Application card, [221]
B
Bonus systems, [298]
Boston ledger form, [175]
adopted for continuous cost record, [174]
By-products, [182]
C
Calculagraph, [90]
Calculagraph time card with coupons, [94]
Capital and labor, relations of, [196]
Card form for special quotations, [16]
Card record of a past employe, [109]
Card showing complete record of an employe, [108]
Catalogue filing and indexing, [12]
files, [13]
indexing, [14]
Chart records, [164]
Combinations of capital, [197]
Comparative record of material costs, [180]
Comparison of costs of standing expense orders, monthly, [181]
Controlling accounts, [185]
Cost-analysis engineering, [251-318]
chronological charts, [318]
cost keeping, [288]
cost reduction, [292]
cost showing, [282]
cost subdivision, [277]
definition of, [251]
discipline, [302]
educational supervision, [256]
field layout, [313]
gang work, [254]
individual incentive, [253]
instructions to foremen, [307]
introduction of new methods, [311]
labor-saving devices, [305]
Cost-analysis engineering
material supply, [316]
modern manager, [251]
old vs. new machinery, [317]
output, [280]
rewards, [255]
science of management, [253]
standard instructions, [318]
stimulating the men, [296]
bonus systems, [298]
bulletin board posting, [299]
discharges, [297]
early hours, [300]
education on the work, [301]
enough foremen, [300]
gang and team work, [299]
high pay, [299]
prompt pay, [300]
watching work, [296]
subdivision of duties, [257]
unbalanced bids, [316]
use of charts, [284]
use of maps, [318]
Cost getting, [262]
cost distribution, [267]
foreman's report, [267]
punch-cards, [264]
time-keeper, [262]
written time cards, [266]
Cost summaries, [165]-190
continuous process factories, [182]
controlling accounts, [185]
for small shops and repair jobs, [178]
cost data, [166]
comparative cost records, [177]
job costs, [171]
labor costs, [170]
material cost reports, [168]
material costs, [167]
production records, [183]
Cumulative job time card, [96]
Cumulative time records, [95]
D
Daily record of piece work, [99]
Daily record of time of one man, [82]
Daily report of transfer clerk, [122]
Daily time card for machine operations, [83]
Day wage, [66]
Departmental expense, [143]
Departmental labor distribution sheet, [172]
E
Efficiency chart indicating cost of channeling rock, [285]
Efficiency chart showing costs in connection with steam-shovel work, etc., [286]
Emerson efficiency system of wage, [71]
Employe card showing complete record of, [108]
Employes
paying, [103]
records of, [106]
Employment card, [222]
Engineering, cost-analysis, [251-318]
Expense distribution, [127]
basis of, [128]
on cost of labor, [131]
on cost of material, [131]
on cost price, [130]
on selling price, [130]
methods of, [132]
machine-hour rate, [134]
man-hour rate, [133]
percentage, [137]
selling expense, [129]
time cost, [128]
F
Forms
application card, [221]
Boston ledger form adapted for continuous cost record, [174]
calculagraph time card with coupons, [94]
card form for special quotations, [16]
card record of a past employe, [109]
card showing complete record of an employe, [108]
comparative record of material costs, [180]
cost summary for use of a machine shop, [177]
cost summary for small shops and repair jobs, [178]
cumulative job time card, [96]
daily record of piece work, [99]
daily record of time of one man, [82]
daily report of transfer clerk, [122]
daily time card for machine operations, [83]
departmental labor distribution sheet, [172]
efficiency chart indicating cost of channeling rock, [285]
efficiency chart showing costs in connection with steam-shovel work, etc., [286]
Emerson efficiency wage system, chart of, [72]
employe, card showing complete record of, [108]
employment card, [222]
foreman's daily report of shop production, [122]
front and reverse of card showing total production and progress of orders, [120]
Gantt premium wage system, chart of, [71]
general operating expense, tabulation of, [160]
graphic chart showing fluctuations in labor costs, [162]
graphic chart showing fluctuations in operating expense, [163]
Halsey premium wage system, chart of, [69]
individual record card, [224]
individual time record card used with calculagraph, [99]
inventory for machine tools, [34]
inventory for small tools, [63]
inventory of manufactured goods, [40]
inventory of parts and finished stores, [38]
inventory record of small tools, [35]
inventory sheet for drawings and patterns, [36]
inventory sheet for materials and supplies, [37]
inventory work in process, [39]
invoice, [243]
job card showing names of operations, [86]
job card used with Dey time register, individual, [88]
job card with time chart, [85]
job time sheet used with Dey time register, [89]
job time summary, [234]
journal showing adjusting entries, [188]
labor cost, comparison of, [179]
labor-saving inventory tag, [31]
loose-leaf form for inventory of machinery and equipment, [33]
loose-leaf record of goods ordered and received, [21]
manifold order blanks, [25]
manufacturing order register, showing location of work in shop, [119]
material returned to stock, record of, [57]
monthly comparison of costs of standing expense orders, [181]
monthly recapitulation of job costs, [184]
monthly statement of material issued, [169]
monthly statement of supplies issued, [171]
official communications, [217]
operations tag used in an underwear mill, [97]
order record of manufacturer, [20]
pay-roll sheet, [237]
piece-work and time record combined for pay-roll purposes, [102]
plant order, [240]
private ledger labor account, [141]
private ledger operating expense account, [143]
production order, [238]
production order which is an exact copy of customer's order, [112]
production order to superintendent, [112]
production record for determining piece rates, [100]
production record of a gang of piece workers, [98]
punch-card for recording work of dump trains in excavation work, [274]
punch-card for recording work of excavation with steam shovel, [273]
quotation card for records of pieces of several sizes, [18]
recapitulation of costs for a single job, [176]
recapitulation of departmental labor and material costs, [173]
record card for applicants for employment, [106]
record card of employe, [107]
record of orders, including price and amount, [19]
record of orders placed, detailed, [19]
record of orders providing for details of each order, [20]
record of parts in stock, [56]
record of total time, sheet for, [101]
record of unfinished piece work, [100]
reports of goods received, [26]
report of materials transferred, [58]
requisition, [242]
requisition blank, [23]
requisition for material, special departmental, [49]
requisition for material to be used on a production order, [48]
returned material card, [244]
service card, [223]
shop order, [114]
shop order with name of shop, [116]
shop order showing progress of work, [116]
shop order showing total work cards, [115]
special stock record of machine tools, [62]
statement of departmental expense made to foremen, [161]
statement of departmental operating expense, [157]
stock ledger card, [242]
stock record of materials and supplies, [52]
stock record showing orders placed, [53]
stores card used by manufacturer, [54]
stores card for supplies, [55]
stores clerk's report of low stock, [24]
stores record of parts and finished stores, [56]
stores record which includes values, [55]
subject card for catalogue index, [14]
sub-production order, [239]
Taylor differential wage system, chart of, [70]
time card used with calculagraph, [92]
time card for carpenters and flask makers, [228]
time card, day, [231]
time card for day's operations, coupon, [84]
time card used with International elapsed time recorder, [93]
time card, job, [232]
time card for machine shop, [229]
time card for pattern shop, [227]
time-keeper's card, [266]
time-keeper's slip, [264]
time-keeper's note book, [269]
time record made by calculagraph, [91]
title card for catalogue index, [15]
tool check board, [248]
transfer card, [246]
transfer clerk's card tray, [247]
weekly time pay card used in Rochester recorder, [79]
weekly time record as made by the Dey time register, [80]
weekly time records for piece workers, [97]
work order with time and material records, [81]
Front and reverse of card showing total production and progress of orders, [120]
G
Gantt bonus system of wage, [70]
General expense and cost summaries, [127-190]
General operating expense, tabulation of, [160]
Graphic chart showing fluctuations in labor costs, [162]
Graphic chart showing fluctuations in operation expense, [163]
H
Halsey premium wage system, [68]
I
Individual record card, [224]
Individual time record card used with calculagraph, [99]
Industrial conditions, betterment of, [199]
Industrial enterprises, development of American, [195]
Interchangeable manufacturing, [200]
Inventory for machine tools, [34]
Inventory for small tools, [63]
Inventory of manufactured goods, [40]
Inventory of parts and finished stores, [38]
Inventory record of small tools, [35]
Inventory sheet for drawings and patterns, [36]
Inventory sheet for materials and supplies, [37]
Inventory, taking, [29]
Inventory, work in process, [39]
Invoice, [243]
J
Job card showing names of operations, [86]
Job card used with Dey time register, individual, [88]
Job card with time chart, [85]
Job costs, [171]
Job time cards, [85]
Job time sheet used with Dey time register, [89]
Job time summary, [234]
Journal showing adjusting entries, [188]
L
Labor costs, [170]
comparison of, [179]
Labor records, [65]
paying employes, [103]
piece-work records, [97]
production time records, [81]
records of employes, [106]
time keeping, [74]
wage system, [66]
Labor-saving inventory tag, [31]
Loose-leaf form for inventory of machinery and equipment, [33]
Loose-leaf record of goods ordered and received, [21]
M
Machine-shop management, [193-249]
manufacturing plant, [205]
manufacturing work, [238]
methods and records, [220]
modern meaning of, [204]
official communications, [217]
plant orders, [240]
production orders, [239]
shop management, [215]
storing and issuing materials, [241]
successful management, [218]
tracing orders, follow-up methods for, [245]
Machinery and equipment records, [58]
Manifold order blanks, [25]
Manufacturing, [193]
American, [195]
conditions and developments, [193]
early New England mechanics, [194]
interchangeable, [200]
methods of modern, [200]
Manufacturing order register, [121]
showing location of work in shop, [119]
Manufacturing orders, [110-125]
production, [111]
records of, [119]
shop, [115]
standing, [118]
tracing, [124]
work, [117]
Manufacturing plant, typical, [205]
layout of, [206]
organization of, [210]
Manufacturing work, [238]
Material costs, [167]
comparative record of, [180]
Material returned to stock, [57]
Mechanical time records, [87]
Mechanics, early New England, [194]
N
Non-productive labor, [140]
O
Official communications, [217]
Operating expense statements, [150]
charts, [164]
comparative figures, [154]
expense of manufacturing departments, [155]
general expense statement, [158]
lengthy statements undesirable, [151]
source of data used, [155]
statements for foremen, [159]
tabulate essentials, [152]
what statement should show, [153]
Operations tag used in an underwear mill, [97]
Order record of manufacturer, [20]
P
Paying employes, [103]
Pay-roll distribution, [142]
Pay-roll sheet, [237]
Percentage method of expense distribution, [139]
departmental expenses, [143]
expense ledger, [140], 149
general expense, [143]
how to use, [146]
journal entry for distribution, [148]
non-productive labor, [140]
pay-rolls dissected, [141]
periods for comparison, [141]
power, [144]
production ledger, [140]
productive labor, [139]
productive labor and expense compared, [145]
results of distribution, [149]
undistributed balances, [149]
Piece-rate plan of wage, [67]
Piece rates, [98]
Piece-work records, [97]
Piece-work and time record combined for pay-roll purposes, [102]
Plant order, [240]
Premium system of wage, [67]
Emerson, [71]
Gantt, [70]
Halsey, [68]
Taylor, [69]
Private ledger labor account, [141]
Private ledger operating expense account, [143]
Production orders, [111]
copy of customer's order, [112]
form of, [238]
to superintendent, [112]
Production records, [183]
for determining piece rates, [100]
of a gang of piece workers, [98]
Production time records, [81]
cumulative, [95]
daily time card, [83]
job time cards, [85]
mechanical, [87]
on work orders, [82]
Productive labor, [139]
Productive labor and expense compared, [145]
Punch-cards, [272]
for recording work of dump trains in excavation work, [274]
for recording work of excavation with steam shovel, [273]
Purchasing department, [11]
catalogue filing and indexing, [12]
department routine, [22]
checking invoices, [27]
checking receipts, [26]
filing, [27]
low stock report, [24]
purchase orders, [24]
requisitions, [22]
list of dealers, [11]
orders placed, [18]
special quotations, [16]
Purchasing and stores department, [11-63]
Q
Quotation card for records of prices of several sizes, [18]
R
Recapitulation of costs for a single job, [176]
Recapitulation of departmental labor and material costs, [173]
Recapitulation of job costs, monthly, [184]
Record card, [225]
for applicants for employment, [106]
of employe, [107]
Records of employes, [106]
application card, [108]
employe's card, [109]
past employe's card, [110]
Records of labor, [65-110]
Record of orders, including price and amount, [19]
Record of orders placed, detailed, [19]
Record of orders providing for details of each order, [20]
Record of parts in stock, [56]
Record of total time, sheet for, [101]
Record of unfinished piece work, [100]
Report of goods received, [26]
Report of materials transferred, [58]
Requisition, [242]
Requisition blank, [23]
Requisition for material, special departmental, [49]
Requisition for material to be used on a production order, [48]
Returned material card, [244]
S
Selling expense, [129]
Service card, [223]
Shop management, [215]
Shop methods and records, [220]
importance of, [220]
paying employes, methods of, [235]
recording-clock time cards, [230]
selection and employment of workmen, [221]
standing of men, [224]
time-card forms, [227]
time keeping, [226]
tool-room methods, [247]
Shop orders, [115]
form, [114]
showing progress of work, [116]
showing total work cards, [115]
with name of shop, [116]
Special stock record of machine tools, [62]
Standing orders, [118]
Statement of departmental expense made to foremen, [161]
Statement of departmental operating expense, [157]
Statement of material issued, monthly, [169]
Statement of supplies issued, monthly, [169]
Stock ledger card, [242]
Stock record of materials and supplies, [52]
Stock record showing orders placed, [53]
Stores card used by manufacturer, [54]
Stores card for supplies, [55]
Stores clerk's report of low stock, [24]
Stores department, [28]
deliveries, [47]
installing, [44]
inventory, [29]
inventory records, [31]
a money saver, [43]
organization, [28]
receiving of material and supplies, [45]
records, [48]
Stores records, [48]
forms, [51]
material returned to stock, [57]
material and supplies, [52]
material transferred, [57]
parts and finished stores, [54]
including values, [55]
verification of, [50]
Subject card for catalogue index, [14]
Sub-production order, [239]
T
Taylor system of wage, [69]
Time book, [76]
Time card
used with calculagraph, [92]
for carpenters and flask makers, [228]
coupon, [84]
daily, [83]
Dey, [231]
used with International elapsed time recorder, [93]
job, [85], 232
for machine shop, [229]
for pattern shop, [227]
Time clocks, [78]
Time-keeper's card, [266]
Time-keeper's note book, [268]
distribution from, [270]
Time-keeper's slip, [264]
Time keeping
methods of, [74]
systems, [76]
check, [76]
time book, [76]
time clocks, [78]
Time record as made by the Dey time register, weekly, [80]
Time record made by calculagraph, [91]
Time records for piece workers, weekly, [97]
Time pay card used in Rochester recorder, [79]
Title card for catalogue index, [15]
Tool room, [59]
record of tools, [62]
Tool check board, [248]
Tools of early mechanic, [196]
Transfer card, [246]
Transfer clerk's card tray, [247]
Tracing orders, [124]
True cost, determining, [128]
W
Wage systems, [66]
day wage, [66]
piece rate, [67]
premium systems, [67]
Emerson, [71]
Gantt, [70]
Halsey, [68]
Taylor, [69]
Work orders, [117]
with time and material records, [81]
TRANSCRIBER'S NOTES
—Obvious print and punctuation errors were corrected.
—The transcriber of this project created the book cover image using the title page of the original book. The image is placed in the public domain.