64 PRESENT SYSTEM. 



bulk to the proper order. So nothing but sheer memory remains 

 to supply this information; unless, in anticipation of such an 

 inquiry, a special effort has been made at the start, and some 

 special record has been kept for this purpose alone. 



I have known this work to be repeated for the sole purpose 

 of finding out certain data relating to its first performance. 



The need for these special efforts is a reproach to any manage- 

 ment. They sap the energies of all concerned ; and instead of 

 allowing those whose equanimity is of the greatest importance to 

 the successful supervision of their work to confine their attention 

 to the general view, it compels them to strain their minds and 

 burden their memories with details of but passing importance. 



Such records should be made almost automatically, and so 

 readily as to be almost simultaneous with the events recorded. 

 Once made in their simplest form, they should never be repeated 

 in the same form ; but every time that they are handled should 

 be more and more consolidated and concentrated toward the 

 attainment of the given end. 



I have spoken of the temptation to "charge off" labor, so as 

 to diminish the cost of certain work. This is a common subject 

 of criticism by private parties in competition with government 

 workshops. They say, " You make cartridges, or guns, or ships 

 at such a reported cost; but where is your balance sheet to 

 prove the truth of your figures? Where are the many items, 

 small in themselves, but in the aggregate often amounting to the 

 total cost of the labor employed, which we cannot ' charge off,' 

 but have to pay for, if not out of one pocket or ' appropriation,' 

 then out of another?" Such criticisms may be met by special 

 balance sheets showing all expenses and the products resulting 

 from them, as was so admirably done at the National Armory in 

 1879; but more prompt replies are constantly required, both in 

 gross and in detail replies which ordinary methods of book- 

 keeping do not appear able to afford without considerable 

 trouble, cost and loss of time. 



The principal faults found with the present methods of time- 

 keeping are generally as follows : 



