9 8 PROPOSED SYSTEM. 



cerned ; in fact their simplicity, definiteness and brevity are such 

 that men generally prefer to use them alone without filling up the . 

 .space left for such short explanatory remarks as may serve to 

 verify their correctness or further define them. One reason for 

 this seems to be that they actually name the fundamental purpose 

 of the outlay, instead of merely suggesting it, as is usually done, 

 by stating the object worked on and allowing its purpose to be 

 inferred. 



The mass of information afforded by the symbols may oe 

 utilized in gross or detail, as may be desired. There is no obliga- 

 tion to use it all, nor does the use of any portion of it imply even 

 the consideration of any other. The information is there, already 

 digested and capable of being assimilated to form truthful replies 

 to whatever questions may be asked. This has been accomplished 

 by starting the charges aright; by recording their exact purpose 

 at the moment when it was best known. 



Nor does the amount of detailed information hamper the 

 accountant in attaining immediate gross results. This idea is 

 illustrated in the conventional tree shown on a succeeding page. 

 The higher we carry the analysis, the clearer is the definition ; 

 but this does not prevent a ready, though ruder, determination at 

 any lower point. We may simply fell the tree ; we may lop off 

 its main branches ; or we may first fell it and dissect its members 

 at leisure. Thus the accountant may simply report the gross 

 cost of the job ; he may separate the plant ; or he may ascertain 

 the cost of each or any of the many operations performed on its 

 component parts. 



Where the analysis ends, the system must begin, that is, that 

 the first charges for labor and material must be as specifically 

 stated as the analysis may ever require the cost to be given. 

 Hence the first steps in the procurement of material or in charg- 

 ing for labor are preferably made by the workman himself, subject 

 to correction by his foreman. There the task of both ends ; the 

 subsequent combination of the symbols is an easy matter to the 

 accountant, who can now treat them mechanically, without neces- 

 sarily knowing anything of the processes which they represent. 



The apparent complexity of the symbols is diminished by 



