then, and having arrived at the things that aro incompatible , 

 37011 have arrived at the nost important thing in cost account- 

 ing and in all efficiency methods before you can na?ce it a 

 success, - "before ;rou lino*/ the elements you cannot apply to 

 the other fellow. You sec how important that is. I hope I 

 nal:o myself clear on that very thing; it is going at the 

 things that aro unequal, unbalanced, that cannot "bo applied 

 in all cases; in other words, it is determining the source 

 of error, the constant source of error, and having arrived 

 thore you can eliminate it from your comparisons and are able 

 to give a square deal to all the men. 



HOY;, ta]~e it in your woiv:. I do not !mow anything 1 

 ah out it, "but wo will sa3/ that one of you forest Supervisors 

 has one district and another has another, and wo find that 

 the cost of producing lumber is J. in one and ZY in the other. 

 ITow then, you cannot compare Z and ZY. It is not a fair deal; 

 but you can compare Z and Z, can't you? Shose ere li:.e fac- 

 tors. HOT; stri;;e those from your proportion and 3^ou have 1 

 over Y. If you can still worl: that along and find that Y is 

 o it her a variable or a constant error, then you Imow what to 

 do. But simply to ta;:e totals and compare thorn is absolutely 

 suicidal to every effort to introduce the eftficienc3/ plan. 



XTow having made that par'a of it clear, nov; we will 

 say something as to motion studies and all that sort of rot, 

 For instance, we had a boo!: published about hor; long it toolr 



a man to lay a cortaiii number of brides , etc. *.7e have a 



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