THE SHOP-ORDER SYSTEM OF ACCOUNTS. 317 



preferably in the order of work, and the standing order relating 

 to its maintenance has the same number as the department. 

 The numbers below 100 may be reserved for these orders; e.g., 

 I, for the pattern shop ; 2, for the foundry, etc. 



General standing orders may run from 50 to 100. In deciding 

 how many and what they shall be, we must remember that our 

 first analysis may safely be detailed, because details may always 

 be combined by neglecting their differences, and it is easier so 

 to combine them than to analyze results, too grossly stated, into 

 their component parts. The more complete is our preliminary 

 analysis, the more stable will be our synthesis. The history of 

 chemistry and of mathematics teaches this. In another sense 

 we say, " we divide that we may rule." 



The following general standing orders are suggested : 



51. Office expenses relating to factory. 



52. Office expenses relating to sales. 



53. Office, and other expenses which cannot be classi- 

 fied. 



54. Power. 



55. Heat. 



56. Light. 



57. Transportation, in and about factory. 



58. Repairs of buildings, not departmental. 



59. Superintendence, general. 



For rent, insurance, taxes, and the subdivision of general 

 expenses, see Cost of Work, page 329. 



Authority to issue orders. 



The authority for all orders is vested in the office ; but, as is 

 customary, is more or less extended to include transactions 

 between foremen. With the free exercise of this right is com- 

 bined the incidental responsibility of a written record, retained 

 by the recipient, who is in turn restrained by the automatic 

 record of the cost of his work. Both records coming finally to 

 the office, one foreman is accountable for the necessity of the 

 order and the other for the cost of executing it. This principle 

 of liberty, qualified by responsibility, runs throughout the 

 plan. 



