ABSTRACT
As long as the different shop and material stubs come through without undue delay, and as long as no important increase of actual as compared with standard cost occurs, the superintendent's attention does not need to be called to the schedule. The daily statements of productive and expense wages and machine earnings made in each shop are also summarized weekly on a blank similar to that used by the shop, and sent to the superintendent. The superintendent has of course to review the same figures, and he also has to control the economics of the non-productive departments, such as the power plant, the repair department, the stores, and any others that minister to production only indirectly. Thus depreciation, insurance, taxes and the proportion of administrative expense chargeable to factory have no place in it, because the superintendent is not responsible for them, and cannot reduce them if they seem disproportionate.
