332 APPENDIX. 



order was completed, thus clearing his mind of it, and leaving to 

 higher authority only the task of revision.) 



Detailed cost of components and of operations thereon. 



If, as in staple products, the cost is needed in greater detail, we 

 sort the cards by the object symbols, and those having like object 

 symbols by the operation symbols, and service cards having like 

 operation symbols by departments in which working, and those 

 in each department by rates of wages. This being done, and 

 the charges added together, and labor increased by cost factor 

 product, we may ascertain the most probable cost of every 

 operation on every component. This is as far as any one would 

 be apt to go. 



Daily cost sheet. 



By adding up daily the amounts in each pigeon-hole, and 

 entering their net sum on the cost sheet, the office is kept 

 informed how and where the money is going. The cards may 

 then be sorted in continuous preparation for the analysis above 

 described. 



IX. 



STOCK ACCOUNT. 



By entering but one kind of material on each card we gain 

 immensely in flexibility at a small cost of trouble, for it takes 

 but very little longer to fill, say three cards with one line each, 

 than to write three lines on one card, and when written the cards 

 are independent of one other. (This applies to both service and 

 material cards.) 



This feature is particularly valuable in the accountability for 

 Government property, which happens to be altogether by items, 

 without regard to values. An instance of its immediate utility 

 to private works will suffice. After the sorting, previously 

 described, the material cards in each pigeon-hole may be re- 

 sorted by the names of material upon them ; this forms a con- 

 venient bill of material, the difference between which and even 

 careful estimates will often prove surprising. 



Space fails me to describe all the advantages following the inde- 



