14 



It is very necessary, however, that you understand the principles 

 of accounts if not the methods. You can't expect employees to do 

 your thinking. If they were capable of it they wouldn't be em- 

 ployees long. 



Make sure that everything that enters into the cost of production 

 is taken into consideration. This must be personal knowledge. 



Be unhampered by tradition. If you can't make a department pay 

 after trying different methods drop it in favor of another. 



