ABSTRACT
Birmingham Branch of the Institute of Industrial Administration, 26th April 1922. We use or do not use as you think fit, then probably it will be too expensive because the service it renders will be too detached, requiring too conscious an effort. It is only when costing is an integral part of your administrative methods that it ceases to be a luxury. Speaking in a personal sense, the author pins his faith to administration and not to systems, whether they deal with costing or any other branch. Systems, as such, are a means to an end, and the end is the development of the manager's powers of administration. The possibility and danger of over-feeding is, however, no sound argument for not feeding at least not to me and we have to find out what amount of feeding gives us health; and the quantum varies with different people.
