ARSENAL BOOK-KEEPING. 35 



REQUIREMENTS OF ARSENAL BOOK-KEEPING. 



An arsenal comprises so many different functions that it is well, 

 before going further, to discuss them somewhat in detail. For 

 this purpose the accompanying table serves to show that the 

 arsenal consists of two distinct departments which are usually 

 under one management, although nothing but convenience re- 

 quires them to be so combined. 



1. As a manufactory, it requires a certain record of all orders 

 for fabrication, with a prompt and accurate return of their com- 

 pletion. Also, a ready reference to work in hand, so that a 

 general idea of its duration may be had ; and a ready reference 

 to work not yet begun, so that labor awaiting employment may 

 be at once directed to its proper object. 



It requires a prompt report of work done by each workman 

 on every job, both so that he men be duly paid, and the cost 

 of the job be truly ascertained. As a manufactory it requires 

 prompt procurement of articles required from the outside world ; 

 and to prevent unnecessary purchases, a full knowledge of what 

 is on hand and available for use. 



As a manufactory, an arsenal may also have certain specialties 

 or staple products like that of the National Armory for arms ; 

 Frankford Arsenal, cartridges; Rock Island Arsenal, leather 

 work ; Watervliet Arsenal, gun carriages ; to which, in addition 

 to its general functions, especial attention may be wisely directed. 



But like every other factory, beyond and above all these re- 

 quirements, because embracing them all, it needs a knowledge 

 of the true cost of its product. This is what establishes the rela- 

 tion between effort and effect, between promise and performance ; 

 it is the balance by which all industrial processes are weighed 

 and finally valued. 



2. In its relation to the Military power an arsenal comprises, 

 generally speaking, two independent functions : first, it is a mili- 

 tary post garrisoned by troops which must be cared for like any 

 other portion of the army; second, it is a magazine for arms 

 and munitions of war, which require a certain force to receive 



