. The Locomotive . nsiderationfrom their employers. WHY NOT KXOW BOILER ROOM COSTS? There are few industries so small that there is no cost systemin force to show the amount of time consumed by the workmenin each operation and the amount of material used or wasted, sothat with the addition of other items of expense, the owner mayknow how much is the cost of his finished product and what shouldbe his price to the trade to cover the cost plus a reasonable returnon the investment. There are unfortunately many plants where it is deemed un-necessary to see what kind of a return the firemen are maki
. The Locomotive . nsiderationfrom their employers. WHY NOT KXOW BOILER ROOM COSTS? There are few industries so small that there is no cost systemin force to show the amount of time consumed by the workmenin each operation and the amount of material used or wasted, sothat with the addition of other items of expense, the owner mayknow how much is the cost of his finished product and what shouldbe his price to the trade to cover the cost plus a reasonable returnon the investment. There are unfortunately many plants where it is deemed un-necessary to see what kind of a return the firemen are making onthe coal investment, and the excuse is that they are too small tokeep records. The equipment required is neither complicated norunduly expensive, although as the plant size increases moreelaborate and accurate equipment will often make for better recordsand simplify accounts. SIMPLE EQUIPMENT NEEDED. To keep a coal record, a wheel-barrow, a pair of platform (Continued ofi page /J9) 116 THE LOCOMOTIVE [October,. C. C. Perry, Editor. HARTFORD. OCTOBER, 1918. Single copies can be obtained free by calling at any of the companys agencies. Subscription price 50 cents per year when mailed from this office. Bound volumes two dollars each. Reprinting of matter from this paper is permitted if credited to. The Locomotive of The Hartford Steam Boiler I, & I. Co. The Locomotive would emphasizethe Message of the Cover: COME ON! BUY MORE Liberty Bonds We respectfully call the attention of heating boiler owners tothe article on another page dealing with the proper use of cast ironboilers. Since that article was written, heating equipment has be-come even less easy to obtain, if that were possible. One matterwas inadvertently omitted from the article and we wish to give itthe added emphasis of a separate paragraph. It is the possibility offractured sections in the case of boilers from which steam is drawnfor cooking, steaming or other process work, which does not per- THE LOCOMOTIVE
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