117 



I he foreman of each department and a checker 

 should supervise the weighing or counting, cor- 

 .my errors, and sec that the amount is entc 

 cctly on the inventory tags. Actual weight, 

 quantity, or the proper measure must be used 

 u hcrever possible. When this is not possible and 

 estimates only can be obtained, the foreman and 

 the checker should agree upon the proper figure 

 and they should both initial the tag, which should 

 be marked "estimated." Estimating should be 

 used only when absolutely necessary. 



All material should be collected and piled in a 

 neat manner before taking inventory, with a view 

 to making a more correct and expeditious count. 

 While the inventory is in progress no stock should 

 be moved from one department to another, and 

 there should be a very definite understanding is 

 he responsibility for the checking of any ma- 

 il in passagewa \ls, and other parts of 

 the plant where there might be duplications or 

 omissions. Care should be taken to see that the 

 proper unit of measure is entered on the tag, stat- 

 ing the quantities on hand in the unit of measure 

 by which that article is usually priced or sold. It 

 nportant that the shop order number on work 

 in progress, as well as the catalogue or part num- 

 ber, be given and the exact condition of the ma- 

 il stated, in order to determine the value of 

 the labor which has been expended upon it to date. 



Any material which has been missed will show 

 up by not having a tag. Material is not likely to 

 be counted a second time, because the fact that it 



