INTERNAL RELATIONS. 279 



x he cards belonging to the order transferred should be filed 

 separately until needed for the analysis of the order receiving the 

 transfer. 



NOTE. No attempt is made to analyze the gross cost reported on the cost sheet. 

 Its object is only to determine daily balances and to give a bird's-eye view of the work. 



The analysis is an entirely independent matter, and the methods are hereafter 

 described which permit it to be done thoroughly. 



