In tho Ireepijig of cost and efficiency records , i.~j&e.i 

 "boon the experience in the service 'chat the greater v>art of 



t J x 



tlio burdon of gathering records falls upon the men in the 

 field, !DhcVj is, tho worlonon. V/hether this is the proper 

 way of handling it, or whether the labor of collecting it 

 should not "be centralized, I an not certain. 



I do not Imow as to the Porost Service; I I-oaow as 

 to the shop service and 'Jhe railroad service. G-eno rally it 

 is not possible to have the nan T/ho is doing the worl: try to 

 subdivide as to the accounts, because first, he is not proper- 

 ly prepared to do it, and second, he is liable to bo handi- 

 capped, if :VG has an3^ reason to malie a particular showing. It 

 is evidently true you cannot rely upon a mai^e OYTn statement 

 as to the amount of -./or?: he can do, and I should say of fliand 

 that it ou^-ht to bo concentrated, and that one man ought to 

 do it. I TTOtild say, furthermore, that it is not necessary 

 to I:cep this up constant^ - a -. eriodic checlrip ic all that 

 is necoscary, havinf: once introduced a S3^stem. "Te do not 

 have to keep a man at it all the time, but we do have to do 

 it periodically; and that is also a mistake in efficiency 

 worl: generally, to thinl; 3 r cu have to Iceep at it all the tii^e, 

 when the product you &re producing is not only subject to 

 marlcet variations but r:hich is sold on a ve^ close margin. 



It is fair to assume that no- changes in the method have pro- 



325 



