29 6 PROPOSED SYSTEM. 



make it agree with the cost record. These credits were earned 

 by no object or operation, being merely assigned as convenience 

 required. See page 281. 



Consolidated Analysis. 



This gives one a general view of the entire subject, particularly 

 with regard to the quantity and kind of labor required for future 

 work of the same kind. 



To compile this analysis we first sort the service cards accord- 

 ing to shops, then according to nature of service, then according 

 to P. and W. (A. and T. also, if desired), and then according to 

 rates of wages, say per day. In each resulting category we add 

 up the time, reduce it to days and enter it as shown. Shop 

 expenses may be bulked as shown, or entered as described above. 

 The same form may be used for comparing total day work and 

 piece work; so also of the other forms, which will be found 

 adapted to a variety of comparisons. 



