Demerits are marked off as to workmanship, by the foreman, according to

his judgment aided by the Inspector's reports of the work done by the

man.

Punctuality is judged by the number of times late, each instance

reducing the mark by one unit. As the workman enters the shop twice

a day, morning and afternoon, assuming 26 working days in the month,

a practical disregard of punctuality soon reduces his record in this

respect to zero.

Deportment is judged by the Foreman, who also takes into account

occasions on which the workman may have been reported for violating the

regulations in this respect.

A _Record Card_ is shown in Fig. 8, upon which monthly records are

kept. The total for any period, divided by the number of months covered

by the record, will give the percentage of a perfect record. This card

provides for a record for two years.

If it seems advisable to do so for special reasons, a similar card

may be formulated covering the six working days of the week. A year's

record in this form may be entered on a card 4 by 6 inches, by

arranging the horizontal and vertical ruling for that purpose.

Such a record may be profitably kept of the work of the office force,

as well as of the men in the shops. It will be valuable in many ways in

judging of the availability of the men for special work, as well as for

promotion.

Necessarily such records should be very carefully kept; otherwise there

is liable to be serious injury done to the working reputation and

integrity, as well as reliability, of the men.

=The Employment Agent.= In large concerns, an official is regularly

appointed as an Employment Agent, and it is his duty to keep the office

and the shops supplied with competent men engaged at reasonable wages.

He must therefore keep in close and accurate touch with the labor

market, for the same reasons that the purchasing agent must know the

state of the market for material and supplies. He must know how and

where to reach workmen of the different classes whenever he is called

upon to furnish them.

While ordinary laborers may nearly always be obtained from the daily

applications made at the office, skilled men must be hunted up; and

it is not usually easy to find just the man with the qualifications

desired.

When men are wanted for positions above the average skilled workmen,

the best and most promising will be nearly always distributed among

the present employees who are deserving of advancement. To promote one

of them, rather than hire some man from outside the organization, is

usually good business policy. The man and his abilities are generally

well known, while a stranger is always an unknown quantity. The men,

being acquainted with the man, will be pleased to see him get the

deserved promotion; and it is always wise to consider the popularity of

proposed orders affecting the working force. The man himself will feel

his added responsibilities much more than an outside man will, and will

generally work harder to succeed in his new position. Therefore it is

always best to give the first chance to present employees who have been

faithful to the responsibilities thus far placed upon them.

It will be found that in most of the departments there are employees

who from one reason or another are doing work quite below their real

capacity, hoping that later on there may be better opportunities

for the coveted position. The Employment Agent should know the men

of the force, and their abilities, so as to take advantage of these

conditions. A man may be needed by a foreman in one department who is

not aware that in a neighboring department may be just the kind of man

he wants. The Employment Agent should know where to find the man at

once.

Again, one department may, from the condition of the work, be short of

help, and may request the Employment Agent to hire a certain number of

men of certain qualifications and abilities. At the same time, there

may be another department in which there are more men than can be used

to advantage. An arrangement for the temporary or permanent transfer of

some of these men will be a great help to both departments, and will

have the added advantage of keeping good men permanently employed.

If a workman feels that his employment is permanent, and that there

are fair opportunities for advancement, this will be the surest way

to hold him faithful and loyal to the interests of the establishment;

and the conditions that bring about this condition of mind in him will

also draw other good men who will be glad to be counted as among those

faithful to a company which appreciates their services and which will

look to their interests as they consider those of their employers.

The result will be that these men will give their best services, and

even be on the alert to further the interests of the employer who has

favored them. Thus a strong working organization is built up, which

becomes one of the best and most valuable assets of the company.

=Time Keeping.= As cost of labor is usually greater than any other in

the manufacturing plant, and frequently greater than all other factors

in the cost of manufacturing, it is very important that the records

pertaining to this expense be properly planned and accurately kept.

Various methods have been adopted and used for this purpose. Some of

the more prominent plans will be given. They are each adapted to some

certain kind or class of work, and it will often be found that in

practice still different forms must be devised in order to meet the

existing conditions.

There are three methods of recording the time of employees──namely:

1. By entering the time in a book or upon cards, by a Time─Keeper.

2. By entering the time upon cards by the workman himself.

3. By stamping the time upon cards by the workman in a time─recording

clock.

The first of these methods is the oldest form, and has now to a great

extent gone out of use.

[Illustration: Fig. 9. Pattern Shop Time Card.]

A large majority of the work of a manufacturing plant requires that the

time worked by the employees shall be registered twice. That is, one

entry shall be of the _day time_ (time paid for _by the day_), which

necessitates the recording of the total number of hours worked each

day; the second entry shall record the _job time_ (the time worked upon

the different jobs during the day). This second entry is sometimes

called _Time Distribution_, since the employee's time is distributed

over the different jobs upon which he has worked.

=Time─Card Forms.= This work is sometimes done by means of time cards

as shown in Figs. 9, 10, 11, and 12, which are given as characteristic

examples of these methods. These cards are of different tints as a

convenient method of recognizing them.

Fig. 9 is yellow, and is used in the Pattern Shop.

Fig. 10 is chocolate─colored, and is used in the Forge Shop.

Fig. 11 is blue, and is used by the Carpenters and Flask Makers.

Fig. 12 is white, and is used in the Machine Shop.

[Illustration: Fig. 10. Forge Shop Time Card.]

[Illustration: Fig. 11. Time Card for Carpenters and Flask Makers.]

Similar card forms may be devised for any other department of a plant,

or for the departments of plants doing entirely different work.

When these cards are used as a means of distributing the time to the

various jobs or orders in force in the shop, the _day time_, from which

the pay─roll is made up, is usually recorded on a strip of paper in

a time clock, the operation being performed by each employee as he

passes into the shop morning and afternoon, and when leaving at noon

and night. Passing to the clock, the workman swings a lever to his

individual number, and presses in a knob, whereby the exact time of the

operation is recorded upon a slip of paper, a ribbon, or a disc within

the clock.

[Illustration: Fig. 12. Machine Shop Time Card.]

In other forms of time clock, an individually numbered key is inserted

in one of the individually numbered holes, turned around, and

withdrawn. The time is recorded in a manner quite similar to that used

in the case just described above.

The four forms for time cards shown are quite similar, the difference

being in the list of operations given at the right─hand end of the card.

At the top of the card are spaces for the date, order number,

workman's number, and the number of the machine upon which he works

(provided the work is done on a machine). In the next space, the

name of the department is given. This is followed by spaces for the

_quantity_──that is, the number of pieces, feet, or inches of such

material as is designated in this way, or the number of pounds in

weight of the material. Then comes a brief description of the work.

Opposite each of these is a square in which the workman can indicate

the particular kind of work he has been doing, by marking an X.

Thus the form shown in Fig. 9 contains the following classes of

work──namely, Pattern Making, meaning new pattern work; Pattern

Repairs, referring to repairs charged to the job; Foundry Repairs,

or repairs to patterns or fixtures the expense of which is to be

charged to the Foundry Department; Equipment Repairs, referring to

pattern shop equipment; General Office, consisting of small jobs of

equipment and maintenance that are better done by a pattern maker than

by a carpenter; Drafting Room, similar new work and repairs, such as

drafting boards, angles, etc.; Tool Room, similar work chargeable to

this department, such as boxes or cases for special tools, and work not

entrusted to a carpenter.

Whatever may be the kind of work the employee is engaged upon, he

checks it as described; and after the words "Time Started," he notes

the hour and minute he begins work. When the job is completed, he notes

the time after the words "Time Stopped," The elapsed time, the rate,

and the value are filled in by the time clerk.

This card is turned in to the foreman or dropped in a box provided for

that purpose, it having been approved by the foreman of the department

in which the work is done. It then goes to the time clerk.

As each workman has a card for each different job and for each day,

it follows that all the job cards for a single day must aggregate the

same amount of time as that indicated on the stamped record within the

recording time clock. Discrepancies of this kind are investigated, and

the time distribution readjusted until satisfactory, the foreman of the

department usually being consulted in the case.

=Recording─Clock Time─Cards.= Recording time clocks are also made which

operate automatically to produce changes in the position of the card

dropped into a receptacle provided for the purpose, such, that when a

lever is manipulated, not only is the exact hour and minute stamped

upon the card, but it is stamped in its proper place upon the card so

as to correspond with the proper day of the week and also indicate

whether forenoon or afternoon. The horizontal changes of position are

made by hand, previous to manipulating the operating lever.

[Illustration: Fig. 13. Day Time Card.]

[Illustration: Fig. 14. Back of Day Time Card.]

[Illustration: Fig. 15. Job Time Card.]

A form for a regular Day Time card is shown in Fig. 13. The days of the

week are given, and each divided by horizontal lines into spaces for

forenoon and afternoon. Vertically the dividing lines divide spaces for

the time the workman comes IN, goes OUT, and for similar records for

lost time or overtime, as the case may be.

At the top of the card is the date, generally given as the last day

of the week for which time is made up. This is followed by the number

and name of the employee. Following the table prepared for the time

stampings, is a space for the total time, the rate, and the amount due

for the week.

The back of the card is shown in Fig. 14, and is plain except at the

top, which is printed in large and plain type "This Side Out," as

employees are liable to introduce the card with its face outward. For

convenience the employee's number and name are given on this side as

well as on the face.

By the above method of time recording, _all_ employees will use the

regular Day Time card. Such employees as work on the regular production

orders, and on work properly chargeable to them, will in addition to

the Day Time card use a Job Time card, of the form shown in Fig. 15.

This card is provided with spaces at the top for the order number,

date, employee's number, machine number, article or piece upon which

the work is being done, and the name of the operation that is being

performed. The body of the card has the same spaces for the recording

stampings. It will be noticed that the card shown in Fig. 13 runs from

Monday to Sunday, inclusive. This is the usual form, but in some shops

the fiscal week ends on different days of the week. In the job card

shown in Fig. 15, it ends on Thursday.

In the use of these job cards, a card is made out for each job or

order, without regard to the number of different jobs an employee may

have in a day. The aggregate of the time shown on all these cards for a

day must aggregate the amount shown on the day time card from which the

pay─roll is made up. Thus each card acts as a check on the other, and

accuracy is insured to a considerable degree.

When the work for which the job time is issued has been completed, and

the card receives its final stamping, it may be turned over to the

foreman, who will send it to the Time Clerk. This gives the foreman an

opportunity to look it over and correct any mistakes that may have been

made. In some shops the card is dropped into a box marked _Job Time

Cards──Completed_, whence it is gathered up with others, by the Time

Clerk. Coming into the possession of the Time Clerk, he will check it

up, together with such others as the workman may have used on the same

day, in order to ascertain if the total time on the job cards for the

day equals that shown on the day time card.

When the Time Clerk has compared the cards, he will send the job cards

to the Cost Clerk, who will enter the amounts in a _Job Time Summary_

book of the form shown in Fig. 16. On this blank, the number, name, and

rate of each man are written. The succeeding columns are headed with

the various current order numbers. Entries are made opposite the man's

name, of the pay─roll value of the time he has worked on the various

orders or jobs for the day. The total, carried out in the extreme

right─hand column, represents his pay for the day. The totals at the

bottom of the job columns represent the value of the time spent on each

order, for the day. The work is checked as correct when the sum of all

the totals of the right─hand column is exactly equal to the sum of all

the totals at the foot of the columns.

[Illustration: Fig. 16. Job Time Summary.]

[Illustration: SOUTH END OF ERECTING SHOP, WEST ALLIS WORKS

Allis─Chalmers Company, Milwaukee, Wis.]

The entries in this book are made by quite young clerks, who handle

only these job cards and books as their daily tasks, and who become

very expert, accurate, and rapid at this work. The totals are carried

by the Cost Clerk or one of his assistants to the _cost ledger_, in

which the costs of both labor and material, as well as all expense

charges, are brought together. Sometimes this work is done upon cards,

each one representing an order and containing in brief and condensed

form all the charges of whatever kind made against the order.

=Methods of Paying Employees.= The methods by which pay─rolls are

made up and the employees paid, are important; and whatever plans are

adopted, they should realize the following desirable requirements:

1. The record of amounts due the men should be absolutely accurate and

in accordance with the rates at which the men were employed, subject

(_a_) to such modifications as may be made by reason of properly

authorized changes in rate; (_b_) to such modifications as may be made

from week to week by overtime work, or by the operation of methods

of "piece work," "premium work," or any of the several plans for

rewarding exceptionally efficient work; (_c_) to such deductions as

may properly be made on account of advance payments that have been

made upon due authority.

2. The methods of making up the pay─roll and paying the men should

secure promptness in this work, so that the pay of the employees

may not be held back for an unreasonable length of time pending the

necessary clerical work.

3. The methods of payment should be such that no workman can know the

amount paid to any other workman.

To accomplish the results desired in the first requirement, if the

amounts due the men are made up from the time recorded by the men

themselves──that is, in a recording clock──is a comparatively easy

task, since it is principally a matter of mathematics, with a strict

attention to details.

Changes in rate of pay do not usually take effect until the week

following that in which the order is given. This order will be in the

form of a request by the foreman of the department in which the workman

is employed, stating the reasons for the increase. This is sent to the

Superintendent or Factory Manager for approval. If approved it is then

sent to the Pay Clerk, who files the notice for future reference and

makes the required change on his pay─roll.

Premium work rates will be made up by the foremen of the departments,

and approved by the Superintendent, in smaller shops. In large plants

the rates will be made up by a clerk in the Production Department, and

approved by the Production Engineer. In either case they will be sent

directly to the Pay Clerk.

Advances to men will be made only in special cases, upon a written

request from the foreman, stating the reasons and approved by the

Superintendent.

The second requirement can be met by having the time cards of the

style used in recording clocks (as shown in Figs. 13,14, and 15).

The convenience and rapidity of making up the time of these cards is

apparent from the fact that the record of the entire week is contained

upon the face of one day time card, lost time being checked only in red

ink in the total column at the right, and the sum of the amounts of

lost time being subtracted from the regular working time for the week

Thus, if the working time is 55 hours per week, and the lost time was

½ hour one day and ¼ hour another, making ¾ hour, we subtract

that from 55, leaving 54¼ hours as the time for the week. This is

much more rapidly done than to carry out the total time for each day

and add up these totals for the six days of the week.

The _Pay─Roll Sheet_ or _Pay─Roll Book_ is shown in Fig. 17. This is

now frequently made as a loose sheet or such number of sheets as may

be necessary to contain all the names, frequently as many as 50 names

on the sheet. Upon examination of this printed form, it will be seen

that the regular time is divided into _productive_ and _non─productive_

labor. This is for the purpose of ascertaining what portion of the

labor is applied directly upon the product, and what portion is applied

indirectly, such as foreman, clerks, general laborers, etc., whose work

is classed as non─productive.

The amount of the regular time is computed, and entered in the column

headed _Amount_. If there is an amount due in premiums, it is entered

in the next column, and the two amounts added in the column headed

_Total Amount_. In the next column is entered the amount of any

advances that may have been made, which is deducted from the total

amount, leaving the net _Amount Due_, which is entered in the next

column. This amount is paid over to the employee, who signs his name in

the space under _By whom received_, and the operation is complete. The

men's numbers are placed at the extreme left hand and right hand of the

form as a matter of convenience in rapidly handling the work of paying

off.

[Illustration: Fig. 17. Pay─Roll Sheet.]

When the pay─roll has been completely made up, it is submitted to the

Superintendent, who certifies as to its being a correct list of men

actually employed, and to the rates of the different men. It is then

submitted to the Factory Manager for approval. After the amounts due

the men are actually paid and receipted for, the Treasurer certifies

the fact, and the pay─roll becomes a voucher for the amount represented

on the roll.

=Giving Orders for Manufacturing Work.= As ordinarily considered,

orders are of two general classes, namely:

1. _Production Orders_, by which the production departments are set to

work manufacturing some regular or special product which is to be sold

to customers.

2. _Plant Orders._ These orders relate to the repairs and maintenance

of the grounds, buildings, and equipment of the plant, and to new

additions to and alterations of the same.

Both of these classes originate with the Factory Manager, who receives

instructions as to all important orders from the General Manager of

the company, who will authorize and keep in touch, not only with

the production of the plant, but in a general way with all changes,

improvements, and maintenance expenses of the establishment.

[Illustration: Fig. 18. Production Order.]

=Production Orders.= Fig. 18 shows the form of a regular production

order. This card or blank is made of such dimensions as the kind

of manufacturing business to which it pertains may require. It is

customary to use a card 4 by 6 inches; but if such is to be written

upon the central space in order to describe the work properly, it

should be somewhat larger. The principal features of this form are

spaces for the title of the card, the order number, and date. At the

bottom is given the date when the work is expected to be completed,

and the date of its actual completion. These dates are important as a

matter of reference in considering the promptness and efficiency of the

departments where the work has been done.

The work to be done is briefly described in the central portion,

together with such references to sets of drawings, etc., as may be

necessary to render the terms of the order indisputably certain. This

order is signed by the Factory Manager and sent to the Superintendent.

In a large concern it is sent to the Superintendent of Production or

the Production Engineer, according to the particular manner of the

organization of the official force.

[Illustration: Fig. 19. Sub─Production Order.]

In any event the order is turned over to the official having charge of

production, who will make out _Sub─Production_ orders (Fig. 19) for

each department in which the particular work described upon the orders

is to be done. A time limit is given for the completion of the work,

and a space provided for the actual date of completion. They are not

signed when issued, but are dated and signed by the foreman when the

work is completed.

=Plant Orders.= As has been described, plant orders are those necessary

for the changes, improvements, and maintenance of the plant and

equipment. In some establishments there are two series of orders,

namely: (_a_) those for improvements and maintenance of the _plant_

proper──that is, grounds and buildings; and (_b_) improvements and

maintenance of _equipment_. This is a very proper and natural division.

These accounts may be subdivided to a very great extent, but not with

corresponding value.

[Illustration: Fig. 20. Plant Order.]

Plant orders are usually issued by the Superintendent (or General

Superintendent, in a large plant), and are returnable to him, as will

be seen upon reference to the form shown in Fig. 20. This order is

usually directed to a certain department. If more than one department

is involved in the work, a separate order is issued to each. The

general form of the order is the same as in the two preceding ones, the

instructions being changed to suit the nature of the case.

On the back of this order is a form for entering the cost of material

and labor, as shown in Fig. 21. The dates upon which each item (or

group of items) of material is furnished, are given, as are also the

dates for the various items of labor, although the work of an entire

week may be entered upon a single line. On the second half of the card,

space is provided for the totals of both material and labor cost;

also such general expenses in the form of a percentage or such other

apportionment as may be authorized, are entered.

[Illustration: Fig. 21. Back of Plant Order Shown in Fig. 20. For

entering cost of material and labor.]

Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10) · 第 15 / 23 段