ABSTRACT
This chapter outlines of what information a foreman should be able to get from machine-shop cost records. A simple method of handling the cost details to give this information is included. Someone has got to see that the work is actually done, has got to nurse and shepherd it, and this man is called, for the purpose of this article, a foreman. A mark is made against all such jobs as have cost more than standard, and these are examined by the foreman, who puts his reason against them. Anyway, the foreman's attention is called promptly to all cases of increased cost and to these only. The total of finished jobs at actual cost is used by the accounting department to credit the shop and is also used as explained in the last article to give the foreman daily information as to the balance of work in hand in his shop.
