ABSTRACT
Engineers must of necessity keep correct costs of their manufactures, in fact they could not possibly carry on their business without costs. The foreman of the forges is supplied with drawings or sketches by the drawing office, from which he makes the forgings. Certain wood templates or patterns of the intended pipes required, with all their bendings and twistings so as to go around corners, are supplied to the coppersmith. On catering this department we see a number of small fires or hearths, and at each one a smith-or what is commonly called a "blacksmith"- with his assistant, called his "striker", are busy at work. Hitherto have purposely refrained from looking in at the counting house or commercial office, but having exhausted our survey of the works. The Cost Accounts are now completed for one year, and the results form a basis for the subsequent year as to costs of productions of departments and results of the trading generally.
