3i6 APPENDIX. 



ii. To prefer natural methods to arbitrary, so that those who 

 may use the system shall, of themselves, tend to conserve it. 



IV. 



THE SHOP-ORDER SYSTEM 



The system has three principal objects in view : 



1. The prompt performance of work by the prominence given 

 to unfinished orders. 



2. The determination of the most probable cost of work and 

 of management. 



3. The keeping of an account of stock, in units of material as 

 distinguished from their values. 



It attains these objects by using three forms of cards, viz. : 



1. Shop-order tickets, or warrants of expense, and records of 

 expense reported on. 



2. Service cards. 



3. Material cards. 



V. 



Taking the above objects in the order of their importance we 

 have : 



i. Orders for work shop-orders. 

 These are of two kinds, viz. : 



1. Special orders, requiring the performance of specific work. 



2. Standing orders, requiring the maintenance of certain 

 facilities for the execution of the special orders. 



These facilities may be either in charge of certain foremen, 

 the costs of whose management we wish to compare, or may 

 be too general in their nature to be assigned to any one depart- 

 ment. 



The first are called departmental, and the second, general 

 standing orders. 



Designation. 



The special orders are designated by serial numbers, beginning 

 at 100, according to their sequence in the shop-order book. 

 Each department of the manufactory is known by a number, 



