Fig. 16. Job Time Summary.
SOUTH END OF ERECTING SHOP, WEST ALLIS WORKS
Allis-Chalmers Company, Milwaukee, Wis.
The entries in this book are made by quite young clerks, who handle only these job cards and books as their daily tasks, and who become very expert, accurate, and rapid at this work. The totals are carried by the Cost Clerk or one of his assistants to the cost ledger, in which the costs of both labor and material, as well as all expense charges, are brought together. Sometimes this work is done upon cards, each one representing an order and containing in brief and condensed form all the charges of whatever kind made against the order.
Methods of Paying Employees. The methods by which pay-rolls are made up and the employees paid, are important; and whatever plans are adopted, they should realize the following desirable requirements:
1. The record of amounts due the men should be absolutely accurate and in accordance with the rates at which the men were employed, subject (a) to such modifications as may be made by reason of properly authorized changes in rate; (b) to such modifications as may be made from week to week by overtime work, or by the operation of methods of "piece work," "premium work," or any of the several plans for rewarding exceptionally efficient work; (c) to such deductions as may properly be made on account of advance payments that have been made upon due authority.
2. The methods of making up the pay-roll and paying the men should secure promptness in this work, so that the pay of the employees may not be held back for an unreasonable length of time pending the necessary clerical work.
3. The methods of payment should be such that no workman can know the amount paid to any other workman.