278 PROPOSED SYSTEM. 



shop-orders should be grouped according to appropriations from 

 which payable. 



Service cards relating to large shop-orders should be re-sorted 

 according to rates of wages ; the product of each rate by the time 

 gives the amount for that rate, and the sum of the times and 

 amounts the data for A and B. The cost of services under each 

 appropriation should be indicated separately, as in red ink. 



Column D is determined by a fixed percentage of A. See page 

 1 66. E is equal to B plus C plus D ; F is taken from the daily 

 credit sheet, which see ; G is equal to E minus F ; H and I, the 

 sum of which is equal to the allotment, were entered from the 

 last report; J is equal to G plus H ; K is equal to I minus G. 



No charge for shop expenses is made to the standing orders,, 

 as they are the very source and cause of this expense. 



Charges other than by regular expenditures reported on the 

 cards should be explained by remarks. 



When an order is completed, a remark to that effect should be 

 made and the order dropped from future cost sheets. Incomplete 

 orders should be continued so that those on which no work has 

 been done may be determined by mere inspection of the cost 

 sheet for the day. 



In the column of remarks should be noted the transfer of the 

 cost of a given order to another order. The occasion for this 

 will arise when, for the sake of explicitness, a special order is 

 given for work which might be done under a standing order, or 

 when it becomes expedient to transfer the cost to another appro- 

 priation. In the first case suppose order No. 999 to require the 

 erecting of certain machinery, say a gas works, the cost of which 

 it is desired to know specifically. When completed, the cost is 

 ordered pro-rated between orders 219 P and 220 P on the next 

 day's report. A remark on each sheet should explain the 

 transfer. 



