Principles of Interchangeable Manufacturing; A Treatise on the Basic Principles Involved in Successful Interchangeable Manufacturing Practice, Covering Design, Tolerances, Drawings, Manufacturing Equipment, Gaging and Inspection

Principles of Interchangeable Manufacturing; A Treatise on the Basic Principles Involved in Successful Interchangeable Manufacturing Practice, Covering Design, Tolerances, Drawings, Manufacturing Equipment, Gaging and Inspection

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...But this, in most cases, disposes of less than half of the total cost of production. Indirect expenses are not only the most difficult to distribute equally, but also involve the larger amount of the costs. The total amount of these charges can be easily determined. This is purely a matter of bookkeeping. Their equitable distribution, however, is more an engineering than an accounting problem. Distribution of Indirect Factory Expenses. There are three main factors to which most of these indirect expenses can be logically applied: First, the direct labor; second, the general productive equipment; third, the component parts themselves. There are also a number of other indirect expenses which must be charged to the general factory expense. As these are relatively few, they can be arbitrarily distributed over the entire product without affecting the value of the data sought. Eventually, of course, the product must carry them all. The great problem is to distribute them simply and properly. If the attempt is made to apply all indirect charges to any one of the above factors, many economic errors will result. Attempts have been made to carry them all on the direct labor factor with far from satisfactory results. Neither can they all be applied to the equipment factor with any better results. Each factor must bear only its own indirect expenses. In order to determine where each indirect expense belongs, a process of elimination should be adopted. Without such a factor, would this expense exist? If the expense remains after direct labor, general productive equipment, and individual components are eliminated, it belongs to the general factory expenses or factory management. Expenses Due to Direct Labor. Let us first consider the indirect expenses...show more

Product details

  • Paperback
  • 189 x 246 x 4mm | 141g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236864522
  • 9781236864529