ABSTRACT
The general principle put forward by Mr. Gantt appears to be this: As actual burden is to normal burden, so is actual output to normal output. This is, however, only another way of saying that the rate of burden percentage chargeable when the shops are full is the rate that ought to be charged when the shops are slack. The amount of burden chargeable to supplementary rate can be determined when, and only when, some mechanism exists to attach to each order the proportion of the burden that properly belongs to it. When the shop is full of work all the burden is being charged to jobs through machine rates.
