128 Chicago Bureau of Public Efficiency 



shop office, but the accounting for other repair work as well as 

 for minor construction work is conducted in the central offices. 



Frequent changes have been made in the methods of keep- 

 ing shop costs since the enlarged plant was established, and the 

 accounts are still in an unsatisfactory condition. Although some 

 new construction work is done, such as the manufacture of chairs, 

 ornamental concrete work, telephone booths, bird houses, etc., it 

 is largely for the purpose of keeping the men occupied when 

 repair work is slack. This is specially true during the winter 

 season. Most of the shop facilities are used for repairs. 



Work orders, instead of being specific and definite as to 

 detail, are usually stated in brief terms of a general nature. Thus 

 there is no basis for subsequent development of unit costs for 

 purposes of comparison with similar costs previously in the same 

 shop, in other park shops, or in commercial shops. The fol- 

 lowing charges made during 1910 against standing repair orders 

 are examples of cost accounts supported by nothing whatever as 

 to the character of work done or number of units repaired. 



Wagon repairs $2,417.68 



' Tools and implements 1,285.42 



Sprinklers 4,879.83 



Steam rollers 2,295.17 



As an illustration of new work orders issued during 1910, 

 one may be cited which reads, "Make signs," and although $2,700 

 was expended thereon no information is available as to even the 

 number made. Again, where specific quantities have been ordered 

 from the shops, the shop costs have often been confused by hold- 

 ing the work orders open for the outside labor involved in setting 

 up or installing. Prior to December, 1910, no allowance for over- 

 head expense had been included in the shop costs. New account- 

 ing forms were installed at that time which in this and other 

 respects are an improvement on former methods. 



WEST CHICAGO PARK COMMISSIONERS 



Organization and Equipment. 



The mechanical department of the West Park Board is under 

 the direction of a master mechanic and comprises machine, 



I 



