2 CONTENTS. 



increasing extent and minuteness of its scope, 17. History of working of original 

 system at Frankford Arsenal and at Benicia Arsenal, 18. Its simplicity in practice, 21. 

 History of proposed improvements, 21. Principles guiding improvement, 22. Appli- 

 cation on sliding scale, 23. Criticism of present methods defended, 23. Originality 

 of system, 24. 



PART II. 

 PRESENT METHODS DESCRIBED AND CRITICISED. 



CHAPTER III. 

 PRESENT ORGANIZA TION OF AN ARSENAL. 



Schedule, 27. Anomalous relations between C. O. and O. S-K., 27. Consequence 

 in practice, 29. Unconsumed expenditures, 30. Two theories of relations between 

 co-ordinate powers, 31. Discussion of status of C. O., 31. And of officer in charge 

 of manufactures, 32. Deputies of officer in charge and of O. S-K., 32. 



CHAPTER IV. 

 ARSENAL BOOK-KEEPING GENERALLY. 



Schedule showing constitution of arsenal, 34. Industrial department with its inter- 

 nal relations, 35. Military department with its external relations, 35. Trusteeship, 36. 

 The data of arsenal book-keeping, 37. Comparison of accounts for labor and 

 material, 38. 



CHAPTER V. 



PRESENT SYSTEM, EXTERNAL RELATIONS. 



Definitions, 41. Abstracts, 41. Agencies, 42. Vouchers, 42. Nomenclature and 

 classification of material, 43. Compilation of abstracts, 47. Preparation of property 

 return, 48. Criticism of present methods of preparing property return, 49. Preparation 

 of current service return, 54. General remarks on present system of accountabiliy, 55. 



CHAPTER VI. 

 PRESENT SYSTEM, INTERNAL RELATIONS. 



Method of giving orders and recording them, 57. Objections, 57. Accounting for 

 labor, 59. Procuring and accounting for material, 65. Determining cost of prod- 

 uct, 70. By foremen, 72. By clerk, 74. 



CHAPTER VII. 



GENERAL OBJECTIONS TO PRESENT METHOD. 

 Combination tools, 76. Outline of a good system, 78. 



PART III. 



PROPOSED SYSTEM DESCRIBED. 



CHAPTER VIII. 



PROPOSED ORGANIZA TION OF AN ARSENAL. 

 Schedule, 83. Duties of officers, 83. 



CHAPTER IX. 

 INSTRUMENTS OF PROPOSED SYSTEM. 



I. MATERIAL INSTRUMENTS. 



Cards, 85. Ticket punches, 91. Stamps, 92. Racks, 92. Pigeon holes, 92. 

 Trays, 96. Post-office, 96. 



