CONTENTS. 



PART I. CHAT. 



Fundamental laws I. 



Introduction H 



PART II. 



Present organization of an arsenal III. 



Arsenal book-keeping generally IV. 



Present system, external relations V. 



Present system, internal relations VI. 



General objections to present method and outline of a better one VIL 



PART III. 



Proposed organization of an arsenal VI IL 



Instruments of proposed system IX. 



Proposed system, external relations X. 



Proposed system, internal relations, viz. : 



1. Orders XL 



2. Labor charges XII. 



3. Material XIIL 



Proposed system, duties of stock clerk XIV. 



Proposed system, duties of cost clerk XV. 



Application of proposed system to private shops XVL 



PART I. 



INTRODUCTORY. 



CHAPTER I. 

 FUNDAMENTAL LAWS. 



Laws regarding property accountability, 7. Ordnance regulations, 8. Definition of 

 Ordnance and Ordnance Stores, 8. Duties of Ordnance Officers, 8. Issues of O. & 

 O. S., 9. Returns, etc., required from ordnance establishments, 9. Transfers of O. & 

 O. S., II. Money accountability, 12. Internal relations of officers of an arsenal, 12. 

 Ordnance property regulations, 12. Property accountability, 13. Records required, 14. 



CHAPTER II. 

 INTRODUCTION. 



The existence of a science of administration inferred from that of its correlative art, 15. 

 The science of administration is based upon experience, 15, Comparison between per- 

 sonal experience, which is of the memory, and that which is general and may be for- 

 mulated, 15. Experience should be based upon the continuous comparison of observa- 

 tions, 16. Requirements of correct observation, 16. Critical observation of an adminis- 

 tration directed principally to its cost, 17. Components of cost ; their determination by 

 analysis and their recombination into comparable forms, 17. Ultimate relation between 

 experience and applied art, 17. Object of this book: 1st, as to formulating experience 

 by truly recording causes ol cost ; 2nd, as to reducing labor of administration while 



