When accounts have been opened, it is the duty of the credit man to collect them when due, or, if not paid promptly, to use every means to secure a settlement. His work brings him in contact with both the sales and accounting departments.

The credit man is assisted by such clerks and collectors as may be necessary for the conduct of his department.

15. Superintendent. The superintendent is given general supervision over the manufacturing branch of the business. His authority extends directly to the engineering and drafting departments, the work of the assistant superintendent, foreman of tool room, and shop foremen. His relations with the purchasing department are advisory rather than managerial.

His immediate assistants are the chief engineer, assistant superintendent, and shop foremen.

It is his duty to execute orders for the manufacture of goods, operate the plant in the most economical manner, study and introduce processes and methods that tend to reduce manufacturing costs, and keep informed generally on the efficiency of men, machinery, appliances, and materials in all manufacturing departments.

With the assistance of the purchasing agent he provides all materials and supplies required in the manufacture of goods or for the operation of the plant.

Chief Engineer. The chief engineer designs all special machinery and appliances to be manufactured for use in the plant, designs and plans all new products for which there appears to be a demand, and personally supervises the experimental department. The installation of new equipment is also done under his supervision.

His authority extends to the drafting department which is in charge of a chief draftsman. This department draws all designs, plans of new machinery or product, and all plans not classed as architectural.

In a plant where many special tools are made, the chief engineer also has authority over the tool room.