The Commercial Organisation of Engineering Factories; A Handbook to Commercial Engineering, Being an Exposition of Modern Practice with Forms and Precedents for the Use of Directors, Secretaries, Managers, Accountants, Cashiers, and All

The Commercial Organisation of Engineering Factories; A Handbook to Commercial Engineering, Being an Exposition of Modern Practice with Forms and Precedents for the Use of Directors, Secretaries, Managers, Accountants, Cashiers, and All

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Description

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ...by the foundry clerk so as to arrive at their cost separately. This exception to the general rule applies to all castings of such a character that there is a considerable amount of time spent on the job, before and after "blowing." This clerk keeps a record of each man's time on the form of weekly time-sheet already described, on which the time spent on each "special" is detailed, the factory order and card numbers being written against the same for cost office information. Following their entry in the output book, all castings are delivered to " rough stores " room pending their requisition by machine shop foremen. Foundry Expenses.--The establishment charges on castings include such general supplies as core materials, sand, loam, plumbago and general supplies, which are charged direct from suppliers' invoices to a standing order number, and in the E. E. and M. charges those for pattern shop are included. In addition there are the unproductive or indirect wages of assistants and foreman, and the losses through "wasters," which are also collected under standing order numbers. The aggregate total of these incidental expenses is distributed over the whole output, at a charge per ton of finished castings, so that there is no existing doubt as to what charges must accompany the subsequent distribution of iron castings from the storeroom. Brass Castings.--The brass foundry output is recorded in a separate book, the classifications being yellow brass, special brass, and phosphor bronze. The required castings are put in hand on the authority of a factory order, but no attempt is made to dissect the labour costs, by reason of the insignificance of the car details that are comprised under these heads. The rule is to...show more

Product details

  • Paperback | 76 pages
  • 189 x 246 x 4mm | 154g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • Illustrations, black and white
  • 1236585526
  • 9781236585523