Manufacturers' Accounts; A Text-Book for the Use of Manufacturers, Merchants, Accountants and Book-Keepers

Manufacturers' Accounts; A Text-Book for the Use of Manufacturers, Merchants, Accountants and Book-Keepers

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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. 1904 edition. Excerpt: ... better the foreman is the better work and more profitable will hi-; shop turn out. When each foreman knows wliat work his department turns out monthly and the costs thereof, it is an incentive to him, if he is a first-class man, to minimise waste in every direction. Now, "Time" is as important as Material, in that it must not be wasted, not only with time workers but piece workers. Care not only has to be taken that workers do not waste or idle their time over the work given them, but that there is alwavs work for them to do. A factory should always endeavor to keep all the hands employed busy. The following instance will shew how the keeping Cost Accounts acts upon foremen, and the illustration given is an actual fact: A price had been fixed for making certain articles, upon which a number of girls were working. At the end of the fortnight the management noticed that these girls had. only a small amount coming to them. Enquiry was made and it was found that the price paid was fair enough, but that the girls had not sufficient work prepared for them. The management thereupon paid the girls what they considered a fair wage and charged it to the department, thus raising the Cost of the work actually done. The following fortnight there was no difficulty as the foreman had taken care that there was plenty of work given out. We know in a Newspaper Office the call there is at times for "copy." In concluding this Chapter on Material, the Stores Ledger as recommended is admitted by most Manufacturers to be most useful, but too expensive a luxury. It is strange how men will pay their clerks salaries to keep charge of their cash, but the Materials can lie round with no one in charge of them. If an Accountant were to advise his more

Product details

  • Paperback | 36 pages
  • 189 x 246 x 2mm | 82g
  • United States
  • English
  • black & white illustrations
  • 1236508513
  • 9781236508515