Current Literature 599 



Horse Management. 



Bark and its Uses. 



Mechanical Accessories to Logging and Driving. 



Purchasing. 



Funds and Banking. 



Insurance. 



Meals and Cooking. 



Mr. Brown outlines what the work of a forester, developing 

 plans for a timber company, should be. The organization which 

 he conceives should include an inspector, to save waste, head- 

 sealer, telephone man, cost accountant, machinery expert, traffic 

 manager, purchasing agent, verterinary, and statistician, who 

 gathers and tabulates infomiation in a logical way for the man- 

 ager's guidance in the future. 



He divides the operation of any enterprise into three natural 

 divisions, the "legislative," forming plans of what is to be done, 

 laid down in a budget; the "executive," which performs and 

 records the work; and the "judicial" or ''statistical,", which by 

 synthesis and analysis of record forms judgments. "Such judg- 

 ment joined with courage, imagination and capital, leads to the 

 forming of another plan." 



A simple fonii for budget planning — which should be done by 

 securing a concensus of opinion of the district manager — is 

 appended; "The budget is to reduce loose plans or opinion 

 down to a scientific guess." The same skeleton plan should be 

 followed for budget, accounting, and statistics, a general formula 

 of elastic and free interpretation to be used for all headings under 

 ten questions : time, amount, kind, labor, equipment, measure- 

 ment, records and accounting, price, costs and payments, con- 

 ditions, accessories and incidentals. 



It is of interest to note Mr. Brown's remark on the labor side 

 of scientific or efficiency management, "being uncertain as to its 

 advantages." "I doubt if it is always best to set wages by the result 

 of processes, or that tangible results always represent the true 

 value received from the service. The human and psychological 

 side often plays strange pranks with logic, and justice should be 

 often largely tempered with mercy." 



B. E. F. 



