. Shop expense analysis and control. rotection apparatus; hydrants and their specialpipe Unes and fittings, hose houses and post indicators; sprinkler piping,heads and other fittings; stand pipe risers, metal hose racks and connec-tions (except hose); watch boxes and clocks. c Rent for space occupied by fire pumps, fire brigade, hose carts, valveroom, etc. d At manufacturing plants, ^ of total salaries; at distributing houses,J^ of total salaries. e Includes $, depreciation of plant items sold or junked ^duringyear. BTANDAED REPOETS 217 O o3 05 O d o 1^ ^H 0M E o w. +3 Oi P^ fl O Ph »-5 r


. Shop expense analysis and control. rotection apparatus; hydrants and their specialpipe Unes and fittings, hose houses and post indicators; sprinkler piping,heads and other fittings; stand pipe risers, metal hose racks and connec-tions (except hose); watch boxes and clocks. c Rent for space occupied by fire pumps, fire brigade, hose carts, valveroom, etc. d At manufacturing plants, ^ of total salaries; at distributing houses,J^ of total salaries. e Includes $, depreciation of plant items sold or junked ^duringyear. BTANDAED REPOETS 217 O o3 05 O d o 1^ ^H 0M E o w. +3 Oi P^ fl O Ph »-5 r/? 12; ^ w CO g 35 OOCDIO>-I00005_ (NO(N 05t^C0«0 0005^00 Q3 >-H 1—I (NOOOOto GO ION (M COOO»-I(NOOON COOt^ CO-* t^ 10 ^H O CO 10 00 GOCDOCO CO CO CO coco CO 10COOO-i CrQdcDC0CD»O o •-« (Nb-O-*(NCOiOt>. CD_C0 01_ -^COt>rCO 05 lO COOCOO -COOtOId—11^ CO^CO-«J*. Q-^ dfl -fj - T) S ^ -*^ •c^ go S 05<M-Heo 00—I OOi ^ CO^COCO rH O l^ CO o 10 r-H COOOC^ 00 loco^or-oo CDOOTi 05*0-* 00 ic coos 1-1 ■^(MCO10 CO I—I CO CO coo ICi I—I CO 1-1CO CO 05_ TiTTtToo OOOSt^ CO ■>* T3■gPMCBHtlH 218 SHOP EXPENSE ANALYSIS it for manufacturing purposes. The latter can onlybe acoomplislied, of course, through the procuring ofmore business. In the opinion of the writer, this re-port, while of a very simple nature, is of immense valueand should be compiled for the use of the managementwherever possible. Eeport No. 10 is a comparative statement of theManufacturing Expense for the fiscal years 1915 and1916, as divided between the main shop of the companyand its annex A. Reports of this kind should al-ways be made up in comparative form wherever pos-sible, as one years figures in themselves do not servethe purpose for which a report of this kind is intended,that is, executive control. When arranged in compar


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectfactory, bookyear1920