328 APPENDIX. 



all expenditures, besides being reported under the order author- 

 izing them, shall be referred, under that order, either 



1. To " Work," symbol W., or 



2. To " Plant," symbol P. 



" Work " has been sufficiently defined above. 



" Plant " includes drawings, patterns, machinery, and special 

 tools and fixtures not apt to be consumed during the execution 

 of the order. Buildings, etc., are plant of standing orders ; 

 their extensive repairs and improvements are charged to P. ; 

 current repairs to W. 



The simple analysis given suffices for miscellaneous products; 

 but for the staple objects of manufacture for which a factory 

 may be specially designed, such as guns, sewing or other 

 machines, and appliances made on a large scale, we may also 

 wish to be prepared to collect information relating to 



3. Their component parts. 



4. The operations of manufacture through which these parts 

 have passed. 



These comprise all possible questions involving cost, which, 

 to be truly answered, must be prepared for before the work to 

 be analyzed is begun. 



Therefore, although it is essential that only the number of the 

 shop order appear on every record of expense, yet, for a full 

 development of the system, it is desirable that every such record 

 have room for four symbols, viz. : 



S-O. The number of the shop order authorizing the expense. 



C. The character (P. or W.) of the expense. 



O. The component part or object, profiting by the expense. 



N. The symbolic number of the mechanical operation per- 

 formed on the object in question. 



Room is therefore made for the symbols S-O., C., O., and N. 

 on the service and material cards already described. Only so 

 many of these symbols need be used as the scheme of adminis- 

 tration may require ; some will be satisfied with gross costs, and 

 will need only the first symbol ; others will require plant to be 

 separated from work ; and others still, for staple manufactures, 

 will want to know the cost of components and of the operations 

 upon them. Such demands must be anticipated at a cost pro- 



