172 PROPOSED SYSTEM. 



storekeepers in the spare time afforded by their proposed exemp- 

 tion from keeping account books. 



Besides the prices so determined, tables are prepared and 

 revised from time to time, giving the nearest estimated prices of 

 component parts and component material. These tables are used 

 in cases, such as, where from the product of a given order certain 

 component parts are taken to fill another order, see case 6. 

 Also in the fabrication of by-products, such as special tools ; and 

 even of such material as paints, scrap and component compounds 

 like paste, fulminate, putty, etc. 



The price should appear on every card, except when the mate- 

 rial is a fabrication, the cost of which is yet to be determined. To 

 show that this omission was not accidental, the price space in 

 such a case should be crossed out. 



Single Entries. 



So great are the advantages of working with small units, which 

 can be combined better than they can be divided, that but one 

 entry is made on each card. 



This permits the cards to be first sorted according to shop- 

 orders by the cost clerk, and, his purpose having been served, 

 they may be re-sorted by the stock clerk according to the name 

 of the material entered on them ; later they may serve the pay 

 clerk to classify all purchases from the same parties, and finally 

 they may go back to the cost clerk to be filed away either 

 according to the orders on which used, or according to the 

 operations involved. See Chapters XIL XIV, XV. 



The number of cards will be slightly increased over that in use 

 at Frankford Arsenal for the last three years (there each card has 

 room for five entries), but the labor of consolidating their con- 

 tents will be diminished. 



Also, greater flexibility will follow. Suppose, for example, 

 that the Commanding Officer should refuse, or suspend, one item 

 out of a requisition of five ; or that it should be impossible to 

 issue one item out of an invoice of five ; or that material to fill a 

 requisition should be ordered from five different people, who would 

 fill their orders at times a month a part. In the plan proposed 



