day, the time─keeper makes the apportionment of time on the spot;
and the portion of his time that he has spent placing ties is put on
the "Placing Ties" card or slip. The remainder of his time is placed
on another slip corresponding to the other ledger account. If the
time─keeper is uncertain as to which ledger account the work belongs
to, he writes a description of the work at the top of the card or slip.
A convenient form for a slip is illustrated in Fig. 1; and a convenient
form for a file card, in Fig. 2.
[Illustration: Fig. 2. Time─Keeper's Card. Duplicate record is made
automatically on similar card by carbon paper.]
It is frequently of advantage to have time─cards show, in addition
to their pay and work performed, a log of the conditions, such as
temperature and weather; the causes and duration of each delay; the
general conditions on the work; the kind, condition, and the make of
tools, machinery, etc.; and any further details that may be important.
How this can be done on the various cards illustrated in this volume,
can be seen from a study of the illustrations.
=Written Time─Cards= have the advantage of the minimum of departure
from existing methods; the disadvantages that arise are slight; and it
is difficult to so arrange the cards as to obtain duplicates. A foreman
with a dirty thumb will make a paper sheet on which he writes in the
field look as if it had been dragged through the mud; while, with a
punch, he can bring his card in with comparatively small damage. In
general, it may be said that for the time─keeper's use the written card
has a slight advantage over the punch─card; while the reverse is the
case for records to be obtained by the foreman, or whenever the men,
such as drillers or teamsters, hold their own cards.
[Illustration: A TYPICAL FOUNDRY FOR LARGE CASTINGS IN THE TORONTO,
CAN., PLANT OF THE FAIRBANKS─MORSE COMPANY]
=Foreman's Report.= When the making─up of the pay─roll and the
distribution of cost depend upon the reports of foremen, many serious
difficulties are introduced into the work. Most foremen are intelligent
enough to make a satisfactory report, and even more of them are honest
enough to make a correct report. It is a curious fact, however, that
among men of this class, while they would use every care in accounting
for money entrusted to them, there is no tendency to consider time in
the same light; and in consequence the reports of time given are liable
to be very lax.
Moreover, if a foreman felt so inclined, if there were no one checking
him or his reports, it would be a very simple matter for him to "fudge"
his accounts so as to be able to acquire considerable graft.
If the foreman is intelligent and conscientious, a report and a
distribution can be obtained from him which would be very easy to work
into an excellent office record. Unfortunately, the desired combination
seldom obtains, and there are very few large works carried on with such
a system of time─keeping.
=Cost Distribution.= The time having been taken in the field, it now
becomes necessary to make a distribution of costs in the office. The
cost is that which is paid for producing work, being the material and
labor cost of production, added to the proper proportions of expense
cost, the expense being incurred in carrying on the operation and so
making the actual work a possibility. The distribution of the cost
is necessary in order that the contractor may see whether or not any
particular operation is profitable; and a detailed analysis of the
distribution, such as will be given later, will indicate in what
respect the work may be made cheaper and more profitable.
In all cost distribution, there are certain items which cause
trouble; and their proper disposition has led to much discussion
among authorities on them, and has been the source of many different
arrangements for their proper apportioning to the various operations
on the work. For instance, there is the time of such men as are
engaged upon water─supply service, drainage systems, the blacksmith,
machinists, electricians, water boy, the time of watchmen, police,
etc., which may come under the heading of "general labor;" and there
are such items as the transportation and distribution of coal to
various parts of the work, the transportation and handling of stores,
and numerous other items which, while seemingly affecting the whole
work, are directly chargeable to some particular operation.
In many instances of distribution, the item of _General Expenses_,
which includes the expense of storekeeper, time─keeper, bookkeepers,
clerks, and such office force as may be required, is rather difficult
of disposition. Those items which are usually monthly, may be
distributed daily at a rate per day found by dividing the monthly rate
by the number of days in the month, or they may be lumped at the end
of the month and apportioned to the various operations. If they are
distributed from day to day, it is rather difficult to tell just what
proportion of them should go to each operation, as the cost of any
operation is liable to vary greatly from day to day. If they are left
to the end of the month, it is impossible to tell from day to day the
exact cost of the work.
_Overhead Expenses_ are another source of difficulty. Under this
heading can be placed all salaries which do not ordinarily appear
upon the pay─roll, such as the salary of the General Manager of the
work, the Chief Engineer, and the officers of the company, and such
expenses as office rent, telephone, office furniture, stationery, etc.
Just where General Expenses leave off, and Overhead Expenses begin, is
rather hard to determine, the line of demarcation varying in almost all
cases.
One of the greatest troubles in distribution is caused by overtime of
men who are on a daily and monthly basis. Under the same head might be
placed _Lost Foreman's Time_──that is, the time which the monthly and
daily men are paid for, and which produces no output.
TIME─KEEPER'S NOTEBOOK
A page from a time─keeper's notebook is reproduced in Fig. 3. The
necessity for an explanation of such a record is apparent. The work on
which this record was made, was a job of rock excavation on which two
steam shovels were being used, and the time and output of each shovel
were kept separately. The record was made on the 17th of the month.
At the left of the page, within the curved line under the heading "_sh.
2_," we have the names of the shovel crew and the numbers of the pit
men. At the side of these names and numbers, is the record of the
performance of the shovel of the day previous, the 16th, the shovel
runner having given it to the time─keeper while the latter was on his
first round on the 17th. Just below the record of the shovel, there are
four numbers under a heading _Ditch_. In order to drain the shovel pit,
it was necessary to use four men for cutting a ditch, and the time of
these men is charged to the shovel. Underneath the record for the No.
2 shovel, is the record of shovel No. 1. It is recorded in exactly the
same way as the other record.
[Illustration: Fig. 3. Page from a Time─Keeper's Notebook.]
In the center of the page, at the top, is the record of the drill
gang for each shovel. There were six drills working in gang No. 2;
but the record does not show this clearly, as there are two columns
of six numbers each, one column being the driller's numbers, and the
other being those of the drill helpers. Then there is a column of four
numbers representing the muckers. The time─keeper knows, of course,
which is which; but if for any reason anyone else than himself had
to use the notes in the office, they would be useless. The number
under the line is that of the man who carries bits to and from the
blacksmith. The name of the fireman of the boiler which furnishes
steam to the drills is given, and the number of his helper.
The record of gang No. 1 is given in the same garbled manner, there
being 5 drillers, 5 helpers, and 4 muckers in the gang, besides the
man carrying bits, the fireman (whose name is given), and his helper.
It will be noticed that in neither gang is the name or number of the
foreman given, the time─keeper relying upon his memory to make the
record complete in the office.
In the upper right─hand corner of the page, is the record of the
blasting gang, in front of shovel No. 1. There are 5 men, including
the foreman, whose number is given first. Within the ring is shown the
number of pounds of powder used on the previous day as reported by the
foreman. The record reads "on the 16th, 150 pounds of 30% powder, and
750 pounds of 40%."
Directly below this, midway down the page, is the record of the men
working on dump No. 1. The foreman's number heads the list, the numbers
of his men following.
Just to the right of the shovel records, and below the record for
drill gang No. 2, is the heading "_ng.tr. # 1_;" and the men whose
numbers are under this heading are engaged in laying and repairing
the narrow─gauge track for the dump trains from shovel No. 1. Just
below the middle of the page, is a list of names and numbers utterly
unintelligible to anyone but the one who made it. The facts are these:
_Donovan_ is the man who looked after the storage of powder; within
the bracket, _Nick_ (the time─keeper, not knowing the last name, used
his number, as well as the part of the name that he knows) is the
blacksmith; and No. 72 is his helper; No. 118 helped the blacksmith
for two hours, having been taken from the narrow─gauge track gang. The
time─keeper had to depend entirely upon the blacksmith telling him
this, or his record would have been incomplete. The next three men
whose names appear in this column were engaged upon repairing a 6─inch
pipe line; and the next two pairs within brackets, marked No. 2 and No.
1, are the pipe─fitters for the drill gangs and shovels No. 2 and No. 1
respectively.
DISTRIBUTION FROM TIME─KEEPER'S NOTEBOOK
The time─keeper, having taken his notes over the entire job, sends them
to the office so that the time may be posted for each man, and the
distribution made.
The time─keeper goes over his notes, and picks out the items that are
chargeable to drilling. In gang No. 2, there are 6 drillers at 30 cents
per hour; 6 helpers, 4 muckers, 1 man carrying bits, and one fireman's
helper, all at 17 cents, and one fireman at 25 cents. From the note
at the bottom of the page, he knows (although no one else would) that
_Lear_ at 20 cents and No. 278 at 17 cents, were also with this gang.
This, with the foreman at $3.50 per day, figures to $29.08. These are
the charges that go directly to drilling, being the cost of time of
the men actually engaged upon that operation and nothing else. But
besides this, there must be apportioned to this cost a certain part
of the Superintendent's salary, a portion of the labor on the 6─inch
water pipe and the whole water system, a portion of the time of the
blacksmith, the watchman, the storekeeper, the time─keeper, clerks, the
water boy, and numerous other items.
In exactly the same way, the cost of the operation of the steam shovels
is figured. For instance, No. 2 has an engineer at $125, a cranesman at
$100, and a fireman at $75, a month, and 6 pitmen at 20 cents per hour,
making the total charge of crew $19.27. To this the time─keeper added
$5.44 as the cost of digging the ditch that drains the shovel pit. To
charge this whole amount against the shovel for that day, is manifestly
unjust, as the work of draining through this ditch will continue for
many days, always facilitating the work of the shovel. The cost of
subsequent days' work is lessened, while the cost of this particular
day, as given with the $5.44 charge against it, is entirely too high.
The spreading of an item of this kind is an extremely difficult
matter, but it must be done. The steam─shovel cost must also have its
proportional share of the charge for Superintendent, water system,
blacksmith, etc.
The charge for narrow─gauge track is $14.86, being the time of one
foreman at 20 cents, and 9 men for 8 hours and one man for 6 hours at
17 cents. The charge against No. 1 dump is $8.40, being the time for
one foreman at 20 cents, and 5 men for 8 hours at 17 cents. The cost of
blasting is figured exactly the same way, and the 900 pounds of powder
used entered in the material account charged against the work in front
of shovel No. 1.
The headings for the distribution of steam─shovel work, aside from
_Drilling_ and _Blasting_, would be _Shovel crew_, _Pit crew_, _Dump
crew_, _Laying shovel track_, _Train crew_, and _Laying narrow─gauge
track_, all of which in the end can be summarized under _Loading and
Transporting_, and the unit─cost of moving a yard of material figured
from this summary.
PUNCH─CARDS
The manner in which the time─keeper takes his notes in a notebook has
been shown, and the impracticability of many of its phases pointed out.
Two punch─cards for use on such work as that mentioned──namely, rock
excavation with steam shovels and dump trains──are shown in Figs. 4 and
5. They are the _Steam─Shovel Card_ and the _Train Record_. The shovel
card is kept by the shovel runner or the fireman, and the train record
is kept by the dinkey runner. Each keeps his own record separately;
and, at the end of the day's work, the records must check each other.
The steam─shovel card shows the date, the number of cars loaded per
hour, and the total number loaded per day. It also shows the time of
starting and stopping the shovel for any reason, the stops for moving
up being indicated in a different way from other stops; and thus a
record of moves is kept automatically. The time of the shovel crew
and the exact number of hours worked by the pit crew, are also shown,
together with the cubic feet of coal consumed by the shovel. The causes
of delays and the condition of the shovel are written in the blank
spaces under their proper heading at the bottom of the card; but with
this exception, the entire record is made with the use of an ordinary
conductor's punch.
The train card shows the number of trips made by a train each day, the
time of leaving the shovel on any trip being shown to the nearest 5
minutes. The number of cars hauled by all the trains during any hour
must check with the number of cars loaded, as shown on the shovel card.
The train card, besides showing the date, shows the total number of
cars hauled (the total of all cards must check the total cars as shown
by the steam─shovel record), the cubic feet of coal consumed, the
average yardage per car, the haul in stations of 100 feet, the number
of the dinkey engine, and a report of its condition, whether it be
good, fair, or bad. This card is signed with the dinkey runner's name.
It will be seen that the record is very much more complete than that
taken by the time─keeper, and is more reliable as to methods, being
made while the work is going on; and the greater part of it is checked
by having two records made separately, instead of taking a verbal
report from the shovel runner the following day as in the example
previously shown.
[Illustration: Fig. 4. Punch─Card for Recording Work of Excavation with
Steam Shovel.]
[Illustration: Fig. 5. Punch─Card for Recording Work of Dump Trains in
Excavation Work.]
Neither the train record nor shovel card, however, show any
distribution of time, but are really performance records. The pipe and
steamfitter's card reproduced in Fig. 6 gives an excellent example of
how the time is taken and the distribution automatically made all at
one time.
The classifications of labor are: Shovel, Channeller, Drills, Dinkey,
and Trains, Pump, Tank, General Water System, and Blacksmith, being
lettered, it will be noticed, from _A_ to _H_ at the head of the
column. Each card provides space for the record of the foreman and 14
men. These eight classifications will probably cover all the work that
the pipe and steamfitters are called upon to do; but if not, there are
two extra lines on which can be written any classifications out of the
ordinary.
There will be certain men assigned to certain regular work, as in the
case previously quoted under the head of the Time─Keeper's Notebook,
where there were two pipemen for each drill outfit. If these men spend
their entire day of eight hours doing nothing but looking after the
water supply for the drills, a punch mark would be made above the
number of each of them on the card and opposite the figure 8, which
represents the hours worked. To the left of the eight, and in the same
line, and also in the vertical column opposite the word _Drills_,
another punch mark will be made. Again, opposite the letter _C_, which
is the key for the classification of drills, and in the column assigned
to each man, and below his name, another punch mark will be made. This
gives the workman full time, showing that he worked eight hours on
drill water supply and nothing else. Suppose the foreman worked three
hours on the general water system, three hours on the pumping station,
and two hours directing the repair of the water tank. There would then
be on the record a punch mark in his column opposite 3, 6, and 8; at
the left of 3 in the column headed _G_, another punch will appear; at
the left of 6 in the column _E_, another punch will be found, and still
another at the left of 8 in the column _F_. In the column under the
foreman's name, punch marks would be made opposite _E_, _F_, and _G_,
showing that he worked on these three classifications.
In the same way, the time and occupation of each man under this foreman
can be indicated, no matter how many changes he may make in his work
during the day. The time, however, is recorded only to the nearest
hour.
[Illustration: Fig. 6. Pipe and Steamfitter's Card, Showing Method of
Taking Time, and of Simultaneous Automatic Distribution.]
Provision is made in the lower left─hand corner, for the punching of
the date; and along the lower edge is the place for the recording of
the number of hours used in thawing the pipes, etc., and in providing
protection for them. This latter record was found necessary, because
the work on which these cards were used was done in an extremely cold
locality and continued throughout the entire year.
When the records are made in the field and are sent in to the office to
be transferred to permanent records, it is not necessary for the man
who made the record to be at hand to interpret his notes, as there is
absolutely no opportunity given him to allow his note taking to vary in
the least from day to day, the record being absolutely automatic.
PROCESS COST SUBDIVISION
While the object of the regular distribution of cost is the obtaining
of unit─costs, there is another cost analysis which may be called a
refinement of the cost─keeping system, and which, if properly used,
can bring about a marked reduction in all costs. While this will be
discussed more fully in the chapter upon _Reduction of Cost_, it is a
form of time─keeping, and so will be touched upon here. On more or less
rough construction work, it seems rather absurd to attempt to reduce
the various processes of any operation to such a fineness that they may
be timed to minutes and even to seconds. Conditions vary so greatly,
the character of the work being done changes so much from time to time,
and the personnel of the organization is sometimes shifted so much,
that it seems impossible to reduce performance to any satisfactory
basis which may be used as a standard. Nevertheless, without attempting
to reach such a basis, careful watching and timing of the different
parts of the work will result in much better performance and increased
profits, as can be clearly shown.
Take, for instance, a driller working with a steam drill in fairly even
rock, with no marked obstacles in his way and with very little mucking
to do. Notice the exact time at which his tripod is in place and the
drill ready to work. The driller places his bit in the drill, turns on
the steam, and the drill starts. Note the time of starting the drill;
note the time when the drill stops, the bit having gone down its full
length; and do the same with each subsequent bit, noting carefully the
exact time consumed in changing. When the last bit is down its full
length and the hole is finished, note the time required to take out the
bit, move the weights, loosen the tripod, and make everything ready for
the moving. Then note just how many men are required to move the drill,
and just how long it takes them to do it; and finally, how long it
takes the driller to get his drill again in working order and started.
It will be found that a large majority of drillers take entirely too
much time in the changing of bits, and that almost invariably there
are too many men helping to move a drill, and that they take too long
for it. Another source of delay is preparing the drill for work after
it has been moved. It is perhaps just as well to take plenty of time
for this, in order to get the drill properly set and adjusted before
starting it; but the loss of time between the adjustment and the
starting may be said to be about the same as that lost in changing
bits, if not a little more.
When the driller takes too long in changing bits, it is largely his own
fault, and he should be watched more carefully by the foreman, and, if
necessary, instructed. If time is wasted in the moving of the drill, it
is the fault of the foreman alone. By a careful timing and balancing of
the various processes in drilling, the most competent men can easily be
picked out.
In the case of concreting, the minutes lost in the handling of a batch
of material from the stock pile to its final position as concrete,
often amount to a great deal. Suppose on a small job a half─yard mixer
is being used, and it averages for 8 hours 30 batches per hour, or 120
yards per day. If it is possible to reduce the time of each batch 15
seconds, the output of the plant will be increased over 14 per cent;
or, figured on a basis of 120 yards, there will be an increase of 17
yards, which──at, say, $5.00 per yard──would mean a handsome increase
in the daily profits. And still, 15 seconds seems to be almost too
trivial a matter for which to spend time and perhaps a little extra
money in the way of time─keeping.
Starting with the unmixed material in the stock pile, notice how long
it takes the men to load their wheelbarrows with sand and stone; then
the time that the material remains in the wheelbarrow, both at the
beginning and stopping end of the trip to the mixer; and also the time
in transit. If the material is dumped into measuring boxes, note the
time that it remains in the boxes. If it is dumped directly from the
wheelbarrows into the mixer, it is necessary to take the time of mixing
from when the first wheelbarrow was dumped until the batch is dumped.
The mixer may be said to be the governor of the whole operation; for
the men handling unmixed material can handle it no faster than the
mixer takes it, and the men handling the mixed concrete can get it
no faster than the mixer furnishes it to them. For this reason the
observation of the operation of the mixer should be made with special
care. It is not our intention to tell how, or to give advice concerning
the mixing of concrete; but it is desired to show how, if any time is
to be saved, it will be through the saving of seconds in each operation.
If the mixed concrete is to be dumped as a batch into the hopper or
hoist, the question of time saving is much simpler than if portions
of the batch have to be dumped into wheelbarrows. If, however, it is
necessary to dump into wheelbarrows, a basis for the time necessary
to empty the mixer can be found only by careful timing and noting the
action of the men during the timing.
The time between the filling and the emptying of the wheelbarrow of
concrete, will of course vary greatly according to the haul; but here
again, careful timing and observation will soon establish a basis from
which the most economical manner of distributing the concrete can be
made; and exactly the same thing is true of the return of the empty
barrels.