One difficult kind of work to obtain costs on by the regular method, is the laying of cut stone. A very simple way to obtain this is to paint on each stone a number, and let the time-keeper get the dimensions of the stone after it has been cut, before it has been placed in the wall. Then the stone layer simply records the number of each stone as it is laid.
A check on the measurement of the quantity of the work done is frequently obtained by the measurement of the quantity of the work left undone or of the material remaining in the stock piles.
COST SHOWING
The object of cost keeping is to furnish accurate and early information to those in authority, both as to where they stand financially on the work, and what necessities or opportunities there are for improvement in economy.
In order to accomplish the object of cost keeping, it is necessary that there be some efficient method of cost showing; and it is essential that the system of cost showing, in combination with the system of cost keeping, shall meet the following specifications:
1. It shall be accurate.
2. It shall be simple.
3. It shall be easy to study.
4. It shall be easy to compile.
5. It shall be capable of being compiled in a very short time after the receipt of the original figures.