CONTENTS. 3 



INSTRUMENTS OF PROPOSED SYSTEM (continued). 



II. SYMBOLIC NOMENCLATURE. . 



Components of cost, 97. Nature of symbols, 97. Extent of analysis, 98. Sym- 

 bol for Shop-Order or expense account, 99. Symbol for character of expenditure, 99. 

 Plant and work, 99. Symbol for objects of expenditure, 105. Staple products, 106. 

 Pieces, 106. Components, 106. Members, 106. Notation for objects, 107. Oberlin 

 Smith on Notation, no. Examples in notation of objects, 118. Small-arms, 119. 

 Ammunition, 123. Symbol for operation performed, 126. Example of notation of 

 operations in a machine-shop, 128. Practical examples in symbolic notation, 130. 



CHAPTER X. 

 PROPOSED SYSTEM, EXTERNAL RELATIONS. 



Expansion of functions of C. O. as regards material, 134. Resulting effect on organ- 

 ization, 135. Changes suggested in established form, 136. Consolidated arsenal 

 return, 138. Tables of abstracts, 140. 



CHAPTER XI. 

 PROPOSED SYSTEM, INTERNAL RELATIONS. 



1. Orders for work. 



Shop-order book, 142. Standing orders, 142. Supplementary orders, 144. Order 

 tickets, 144. Practical use of order tickets, 146. 



CHAPTER XII. 



2. Labor charges. 



Inside the arsenal, 153. Outside the arsenal, 156. Examples, 157. Shop ex- 

 penses, 166. 



CHAPTER XIII. 



3. Material card. 



Description, 168. Use of card, preliminary, 171. Requisitions, 174. Stores in 

 charge, 1 75. Rules for use of card, 1 76. Cases in practice, 1 79. 



CHAPTER XIV. 

 DUTIES OF THE STOCK CLERK. 



Outfit, 243. Journal and ledger slips, 244. Manner of posting cards to slips, 248. 

 Papers combining accountability for cash and property, present system, 250. Pro- 

 posed system, 256, 260. 



CHAPTER XV. 

 DUTIES OF THE COST CLERK. 



Outfit, 266. Wages tables, 266. Service cards, 272. Material cards, 274. Cash 

 accountability, 275. Recoveries, 284. Reconciling cost with disbursements, 289. 

 Analysis of cost, 292. Miscellaneous papers, 298. Pivate work, 308. 



CHAPTER XVI. 

 APPLICATION TO PRIVATE SHOPS. 



Discrimination of sources of expense, 309. Selections from this book applying to 

 private shops, 310. 



APPENDIX ,. 31; 



