The man or men in the
planning room who perform the duties indicated at (a) above should
consult with (b) and (c) and obtain from them approximately the time
required to do the work inquired for, and from (d) the days of work
ahead for the various machines and departments, and inform the sales
department as to the probable time required to do the work and the
earliest date of delivery.
(f) THE COST OF ALL ITEMS MANUFACTURED, WITH COMPLETE EXPENSE ANALYSIS
AND COMPLETE MONTHLY COMPARATIVE COST AND EXPENSE EXHIBITS.
The books of the company should be closed once a month and balanced as
completely as they usually are at the end of the year, and the exact
cost of each article of merchandise finished during the previous month
should be entered on a comparative cost sheet. The expense exhibit
should also be a comparative sheet. The cost account should be a
completely balanced account, and not a memorandum account as it
generally is. All the expenses of the establishment, direct and
indirect, including the administration and sales expense, should be
charged to the cost of the product which is to be sold.
(g) THE PAY DEPARTMENT.
The pay department should include not only a record of the time and
wages and piece work earnings of each man, and his weekly or monthly
payment, but the entire supervision of the arrival and departure of the
men from the works and the various checks needed to insure against error
or cheating.
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