of efficiency engineers, .-.ft or two or throe weo::s the hoad 

 man of this eufieioncy systom came 'Jo the proprietor and 

 said: TTT .7oll, lion is t:.:e -falling worZiinc?" "Oh, great" said 

 the pro. orieto*, "the finest thine 1 you over SCAT, ~ a groat 

 system, -but say, wo are not cLoinc en? Tyiir.ineos, ovorybody is 

 "bu^ keeping the' system." 



^jbd so I triiiil: I nisht onumorato to you from my OTTH 

 loiov/lodco, a huncrod separate inst^noos \/horo the whole plan 

 has simply gono to :?ot -boocnso thoy havo :)een over-zealous 

 ahout cost systom. llov/, cost systems aro all ri.i.ht "but thoy 

 GC^L suroly run you into the hole fastor than anything I ? oiou. 

 A cost system is a TDt^Taoc-r, it is a perfect nuisanco if you 

 divort that cost system from the real doinc of the uorli. 



It T7ould appear from v/luvj I say that I an not in 

 favor of cos-: systems. I am very much in favor of cost sys- 

 tems, hut I am in favor of then within the limit o of at'jain- 

 aMlity. You Imou a cost system is Ii2:o c.n idoai; an ideal 

 that is unattainable is uorthloss. The only ideal in life 

 that is uoith \?or::i:ic -or is the one attainable. _jic. so to 

 simply droun yourself in a SSISG of fiuros, oven though thoy 

 Ico^: very beautiful to you and you can go into ocstacies over 

 them, ulion that mass of ficures does not roveal -Jhe very con- 

 ditions governing those ficures, it is positively and abso- 

 lutely misleadine; and harmful. 



No.7, the usual plan is this: A lot of data is col- 

 lected; it is spread oub in neatly tabulated form. Then it 



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