130 Chicago Bureau of Public Efficiency 



to the purpose. The carpenter, blacksmith, tin, and plumbing 

 shops are located in the basement of the nursery propagating 

 house. Although the general storeroom is located in this base- 

 ment, the mechanical department maintains a separate storeroom, 

 which is also located there. The cement shop and paint shop are 

 in the basement of the stables. Each shop is under the supervi- 

 sion of a foreman. The last inventory recorded shows an equip- 

 ment value of $3,659. The cost of operation during 1910, as 

 shown on the books, was $19,209. 



Shop Costs, 



Shop orders received and subsequent reports relating thereto 

 are so indefinite that they form no basis for determining unit 

 costs. The job order plan is used for determining the cost of 

 work specifically ordered and done for other departments of the 

 park organization and the cost thus determined is billed and 

 charged to them except that no overhead charge is included 

 therein. The job order plan is not used on general and miscel- 

 laneous shop work. Time lost and time and material devoted to 

 work of the latter character which are not chargeable to any 

 other department are allowed to accumulate until the end of 

 the year, when they are charged off. Several hundred orna- 

 mental lamp posts were recently made in the cement shop, and 

 as a test of the accuracy of cost keeping the Bureau endeavored 

 to ascertain the actual costs thereof, but found that the values 

 of time and material spent thereon could not be allocated to 

 any definite number of posts made. No actual unit costs were 

 kept but all were charged at a uniform predetermined rate. 

 New accounting forms for shop use were recently installed, 

 but the system is yet inadequate. 



V. LAUNDRIES 



SOUTH PARK COMMISSIONERS 



All laundry work incident to the operation of the South 

 Parks, including the laundering of bathing suits, towels, refectory 

 linen, etc., is done in laundries operated by the Board. Five 



