192 PROPOSED SYSTEM. 



CASE 4. Reporting Fabrications which are kept in Charge. 



Should the foreman wish to keep the fabrication in charge, 

 he punches " received " from " fabrication " and besides crediting 

 the units to the order under which made, must charge them to 

 the order under which held. 



He fills in the price by the table furnished (page 172). If the 

 case is not covered by the table, he leaves it to the cost clerk to 

 determine, or estimates it as closely as possible. 



This affords a very convenient means of keeping account of 

 special tools made for consumption in regular work, otherwise a 

 most difficult matter. Let us suppose that a tool maker com- 

 pletes 4 drawing punches, made under order No. 49. He has 

 charged his labor from day to day to 49 T A. I 321, and his 

 material has been likewise so charged. Now, when the tools are 

 finished they are turned into the tool closet, where they are kept 

 charged at the list price to 213 T FA. I 321, and credited at 

 the same price to 49 T A. I 321, as indicated on the card 

 made out at the time of their reception into the tool closet. 

 Thus, if the tools have been made more cheaply than was to be 

 expected, or at a profit, S-O. 49 gets the benefit of the difference, 

 or the reverse if luck has been bad. The burden is automatically 

 distributed. 



Further expenditure of these tools must be reported as issues, 

 punched accordingly, and charged to the special order on which 

 employed. For the course to be followed when they are received 

 back again into the tool closet, see case 12. 



