\02 PROPOSED SYSTEM. 



As a matter of course, all moving parts of the machine are also- 

 subject to wear ; but owing to the impossibility of properly dis- 

 tributing the resulting charges, and to the greater permanency of 

 machines in comparison with the tools which they hold, the 

 maintenance of the machines belongs to P. 



It will be seen that charges for tools, as such, must be for objects 

 of staple manufacture ; when consumed in miscellaneous work, 

 tools are charged to the standing order to which they belong 

 under the head of W., simply. This follows the general rule that 

 A. and T. belong to W., and may be considered as W., except when 

 special analysis is required of its components. 



Tree Diagram. 



Many of the ideas expressed in this discussion are capable of 

 representation in the accompanying diagram, the peculiar form 

 of which is imposed by the impossibility of using suitably the 

 brackets generally employed in graphical analysis. 



We see the main constituents of cost, the direct charges for 

 labor and material, combining to form the resulting product. 

 This product is divided between Plant and Work, and while Plant 

 remains untouched throughout, the higher we get on the tree, the 

 more the Work element is divided. 



First comes the offshoot for Attendance, and later, that for 

 Tools ; until, when the analysis is complete, all the elements are 

 shown. The main difficulty lies in expressing the idea that Work, 

 though capable of subdivision, retains its character unaltered in 

 the undivided remainder. 



The letters above show the symbols proper for each element 

 of the analysis ; and also, by means of brackets, indicate how T. 

 and A. may be combined into W., by simply neglecting the dif- 

 ferences between them. 



The column of Shop Orders alongside is intended to show how 

 far the analysis should be carried in recording charges. Thus, 

 while we reserve the most extended analysis for the work con- 

 cerning which the most exact knowledge is required, the staple 

 product of the particular workshop in question, it is not intended 

 that any charges for Tools, as such, shall be made for orders such 



