This man may well be closely associated with the employment bureau and, if the works is not too large, the two functions can be performed by the same man. The knowledge of character and of the qualities needed for various positions acquired in disciplining the men should be useful in selecting them for employment. This man should, of course, consult constantly with the various foremen and bosses, both in his function as disciplinarian arid in the employment of men.

(o) A MUTUAL ACCIDENT INSURANCE ASSOCIATION.

A mutual accident insurance association should be established, to which the company contributes as well as the men. The object of this association is twofold: first the relief of men who are injured, and second, an opportunity of returning to the workmen all fines which are imposed upon them in disciplining them, and for damage to company's property or work spoiled.

(p) RUSH ORDER DEPARTMENT.

Hurrying through parts which have been spoiled or have developed defects, and also special repair orders for customers, should receive the attention of one man.

(q) IMPROVEMENT OF SYSTEM OR PLANT.

One man should be especially charged with the work of improvement in the system and in the running of the plant.

The type of organization described in the foregoing paragraphs has such an appearance of complication and there are so many new positions outlined in the planning room which do not exist even in a well managed establishment of the old school, that it seems desirable to again call attention to the fact that, with the exception of the study of unit times and one or two minor functions, each item of work which is performed in the planning room with the superficial appearance of great complication must also be performed by the workmen in the shop under the old type of management, with its single cheap foreman and the appearance of great simplicity. In the first case, however, the work is done by an especially trained body of men who work together like a smoothly running machine, and in the second by a much larger number of men very poorly trained and ill-fitted for this work, and each of whom while doing it is taken away from some other job for which he is well trained. The work which is now done by one sewing machine, intricate in its appearance, was formerly done by a number of women with no apparatus beyond a simple needle and thread.

There is no question that the cost of production is lowered by separating the work of planning and the brain work as much as possible from the manual labor. When this is done, however, it is evident that the brain workers must be given sufficient work to keep them fully busy all the time. They must not be allowed to stand around for a considerable part of their time waiting for their particular kind of work to come along, as is so frequently the case.

The belief is almost universal among manufacturers that for economy the number of brain workers, or non-producers, as they are called, should be as small as possible in proportion to the number of producers, i.e., those who actually work with their hands. An examination of the most successful establishments will, however, show that the reverse is true. A number of years ago the writer made a careful study of the proportion of producers to non-producers in three of the largest and most successful companies in the world, who were engaged in doing the same work in a general way. One of these companies was in France, one in Germany, and one in the United States. Being to a certain extent rivals in business and situated in different countries, naturally neither one had anything to do with the management of the other. In the course of his investigation, the writer found that the managers had never even taken the trouble to ascertain the exact proportion of non-producers to producers in their respective works; so that the organization of each company was an entirely independent evolution.