292 PROPOSED SYSTEM. 



ANALYSIS OF COST (PROPOSED). 



The analysis need be carried no further than the circumstances- 

 of each case require ; but the elements of Plant and Work should 

 always be separated. The examples given show to what extent 

 it is possible to carry the analysis. In the tables the full sym- 

 bols described in Chap. IX are not given; viz., A; F, &c., repre- 

 sent any objects, and i ; 2 ; 3, &c., any operations. 



We begin by treating separately the accounts for services and 

 material as independent elements in the result shown by the con- 

 solidated analysis. 



(a.) Services. 



We sort the service cards first, according to P., A., T. and W. ; 

 or simply as shown, according to P. and W., omitting the distinc- 

 tion between A., T. and W., see page 102 ; then, each class accord- 

 ing to objects, and each object according to operations. The 

 cards belonging to each operation are then divided according as 

 the services were paid for by the day, piece or job, and each 

 resulting pile of cards is re-sorted according to rates of wages, 

 i. e. t prices per unit. 



NOTE. Job is a term here used for outside services, piece and day relate to work 

 within the arsenal. 



We can then sum up the time of each grade of labor and enter 

 it with its aggregate cost. Next after the day work comes the 

 piece work on the same operations similarly arranged, but having 

 also in brackets the time reported spent on the operation by the 

 daily service cards. See page 154. Job work is like piece work, 

 but no time is reported. 



Having completed the entries under any one operation, we ex- 

 tend their amounts under N. This gives both the aggregate time 

 spent on that operation and the cost of it, and serves to answer 

 many important questions which would be more often asked if 

 there were any ready way of answering them truthfully. 



The total time and cost of the operations on one object being 

 entered under O. gives the totals for that object, and so on. The 

 remark about photographs is supposed to refer to the special 



