ENGINEERING IN INDUSTRIAL WORKS 261 



injustice. It must be reasonably accurate, so as to agree with 

 monthly cost statements; it must express and weigh all con- 

 ditions affecting the data obtained. For comprehensiveness, 

 simplicity, and accessibility, columns of figures cannot com- 

 pare with graphic charts, such as the engineer uses in record- 

 ing his experiments. These are sheets of ruled paper on 

 which a small circle may be marked to represent the figure, 

 in units of quantity or value, for the day. The horizontal in- 

 tervals of the chart represent intervals of time, the vertical 

 distances indicate amounts. The circles are joined by straight 

 lines, forming a broken thread which offers at a glance a de- 

 tailed history of the fluctuations of each item for the month 

 or year as the size of the chart may permit. Such a diagram 

 is familiar to every engineer ; but its value to him, while great, 

 is small in proportion to that which it may possess, under 

 intelligent adaptation, to the man who must know quickly 

 and accurately the entire structure and conduct of his busi- 

 ness. 



The engineer is taught to maintain and resort to his note 

 book. Into this go his observations, experiments, rules, 

 tables, and data. It grows in value from year to year. He 

 finds in it records that save him useless experimentation and 

 prolonged investigation of once tried suggestions. The 

 executive, too, must have his note book, perhaps a thousand 

 times more expensive, possibly less convenient. It may take 

 the various forms of card indices, portfolios, scrapbooks, or 

 filing cases ; but if used as the engineer uses his records, it will 

 save time and money. It will prevent simultaneous or repe- 

 titional empiricism in all the lines of industry under control. 

 New methods and systems of production, new grades of mate- 

 rial, new schemes of extension, new policies and announce- 

 ments, can first of all pass inspection in the light of this 

 collection of facts. 



The most elaborate command of details is weak without 

 rational classification. All the factors in the three assumed 

 departments must be grouped with regard to quantity, cost, 

 or value, relations with other commodities, and relations to 

 totals. Revenue or expense must be credited or charged to 

 the proper department, especially where there is an inter- 



