INTERNAL RELATIONS. 171 



USE OF THE MATERIAL CARD. 



PRELIMINARY REMARKS. 



Use of the Price Space. 



This is an important feature in the card, on account of the 

 familiarity it affords those most directly engaged upon the ex- 

 penditures with the cost of what they are consuming, and for the 

 brevity of description which it permits. For example, suppose 

 a certain quality of paper to have been used in fabrication ; how 

 much better to describe it at once as so many quires of paper at 

 so much per quire, than to attempt to specify its characteristics 

 so that another person may give it the proper price. 



I know that it is often thought inexpedient to let prices paid 

 for material be known in the workshop ; but the disadvantages 

 resulting from this course are so slight and indirect, compared 

 with the benefits which follow the free promulgation of this knowl- 

 edge, that I doubt whether any one would return to the secret 

 system after having fairly tried the other. 



Should I be mistaken in this view, it would be easy to have a 

 standard price list for book-keeping purposes, variations between 

 which and the true cost could be adjusted by those conversant 

 with the key. 



Prices are made known as follows : When the goods are re- 

 ceived, the packages are marked with a rubber stamp or a tag, 

 showing first to which class they belong, then the name by which 

 they are to be known, the unit by which to be accounted for, and 

 the price per unit at which they are to be charged ; also when 

 received, and from whom. 



This course prevents the stock clerk from getting ahead, say, 

 on "paper nails," and short on " finishing nails;" prevents nails 

 from being taken up by the keg, and charged for by the pound, 

 piece or thousand, etc. The rest of the information is often found 

 valuable in ordering fresh supplies or in identifying old ones. 



A certain discretion is of course to be observed in knowing what 

 to mark and how to mark it, as well as in fixing names and prices. 

 The prices should be taken from the bills or invoices accompany- 

 ing the stores. This work should be easily done by the assistant 



