Cost Department Copy. The copy furnished the cost department is to post the cost clerks in prices. In many large factories complete files of all orders placed are kept in the cost office. This is an excellent plan since it provides a complete price record.
Shop Copy. This is intended for the special use of the factory when located at a distance from the office. It is filed in the office of the factory manager, under the name of the vendor, and supplies him with a record of all orders placed for the factory.
12. Checking Receipts. The purchasing agent will be advised of the receipt of goods by the return of the receiving clerk's copy of the order, properly checked. Or, in some cases, it may be advisable to have all goods reported on a special form, Fig. 13.
Fig. 13. A Form of Report of Goods Received
SURPLUS TOOLS GATHERED FROM OVER-EQUIPMENT AT LOCAL SHOPS AND RETURNED TO CENTRAL STORES ON THE SANTA FE SYSTEM
The Reapportionment of Work, Concentrating all Manufacturing Operations at Topeka, Made it Possible to Return to General Stock Many Small Tools, to be Used as Needed Instead of Held in Unnecessary or Excess Local Reserve
Courtesy of the Engineering Magazine
In those factories where a receiving clerk, as well as a stores clerk, is employed, the receiving slip should be made in duplicate. One copy will go to the stores clerk with the goods and will later be sent to the purchasing agent, furnishing a double check on the goods. The purchasing agent will send one copy to the cost clerk, first noting the account to be charged. This gives the cost clerk the necessary information for charging out material when used.
One argument in support of this plan is that, having no record of quantities ordered, the receiving clerk will be compelled to carefully count and list all articles received. But it is also true that he is obliged to make a detailed copy instead of merely checking the items against his copy of the order.