. Railway mechanical engineer . to warrant makingstandards for further use, a summary estimate is made upfor each operation by the production department in order tliata daily check may be kept on the job. The duty of the cost clerk is to call the attention of theforeman or the party concerned when the cost exceeds the April, 1920 RAILWAY MECHANICAL ENGINEER 229 allowance up to the point in its progress which the order hasreached. The foreman is thus kept posted on the cost of eachjob at all points of its progress, not after it is done and toolate for him to do anything about it. Major Account


. Railway mechanical engineer . to warrant makingstandards for further use, a summary estimate is made upfor each operation by the production department in order tliata daily check may be kept on the job. The duty of the cost clerk is to call the attention of theforeman or the party concerned when the cost exceeds the April, 1920 RAILWAY MECHANICAL ENGINEER 229 allowance up to the point in its progress which the order hasreached. The foreman is thus kept posted on the cost of eachjob at all points of its progress, not after it is done and toolate for him to do anything about it. Major Account Expenditure Fig. 5 is a form used to show graphically a summary on major accounts. This type of form wasdeveloped by the late H. L. Gantt and used effectively torecord progress of airplane and munition manufacture in hiswork for the United States government during the war. We want to know how our daily expenditure on eachaccount compares with the allowance for the day, also how MONTH OF ^^ I9I9SUMMARY EXPENDITUf. vertical white lines at weekly intervals. In the top slot islocated the date strip, showing days of the month for tlieperiod covered on the board. All the work for the shop iirepresented on the board, each operation being located inthe proper slot. When material is available each operationfrom the first to the last is located in its respective slot atthe proper date so that time between operations is reducedto a minimum, taking into account also the continuity ofwork in each machine. Simultaneously with the making ofthe control board tickets a job card is made for the shopforemans office board. This board contains a compartmentfor each man, and the cards are arranged to correspond withthe master control board with the next job card always infront. As each man nears completion of the work in handhis gang boss goes to the board and takes the next jobticket, and gets the material and the necessary tooling equip-ment to the machine. The card stays with the


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Keywords: ., bookcentury1900, bookdecade1910, booksubjectrailroadengineering