Document VKbKxBreYYBenEDkoJk6kN2a4

0007-SWP-000121962 t't " .*1 \ i - ' = -,V ,' A' 0007-SWP-000121963 \ENGINEERING CONSTRUCTION DEPARTME wwTnenrI XocPfUtMCarX XoeM 0007-SWP -000121964 CAA.BBL.CE.ACDQDCKC6U88SC"SPHtAWIIT* laoe G7 4938 Wil l ia ms Co. Ma k e r s CLEVELAND * TM CHICAGO, NEWARK. KANSAS CITY, OALLAS,TEX., MINNEAPOLIS, CINCINNATI, NEW YORK, BOSTONt SAVANNAH. BUFFALO, SAN FRANCISCO. LOS ANGELES, SAN OfEGO, PORTLAND, OPE, MONTREAL, TORONTO, WINNIPEG, LONOON.ENO. Mr. r. R. Sieplein, ENGINEERING &. CONSTRUCTION DEPARTMENT F. W. BALLARD, UAMAOER 501 CANAL ROAD. N. W., Cl e v e l an d Oct. 4, 1907 . The Sherwin-Williams Co., London, Sngland. fty dear Kr. Sieplein:- I have your favor of September 18th and was very glad indeed to receive such a cordial and friendly letter from yourself. It reminds me of the old. times when we were running the Mechanical Department here together. I am very glad indeed to know that you are getting along so well in London and that you are raking a big success of the business there. I have been looking over the photographs \*.ich you sent to Hr. Tandy with a great deal of interest and can see some of the results of your Cleveland experience in the different layouts of machinery shown therein. You will, of course, be very glad indeed to know of the increased responsibili ties tffiieh have come to my Department. I suppose Hr, Cottingham has no doubt told you all about the organization along these lines, and anything 1 might say would probably be superfluous, I am, however, enclosing herewith a blue print showing the organization of ray Department in which you will no doubt be interested. I was very much interested in your account of the way you have been spending your holidays and hope some day to be able to be with you on some of your trips over some of the many interesting journeys which are, no doubt, to be had in your Country. I do not know, however, when it will be possible for me to get away. 1 seem to bo tied pretty closely here now, and it is very difficult for me to leave long enough to make the necessary trips around to the branch factories. I did, however, spend two weeks of the summer 4t Lake Temag&aie in the heights of northern Ontario, and made some splendid catches of the finny denizens of that country. I will not try to tell you of the weight and size of some of the fish we naught; I only wish I could show you soma of their photographs, which it has been necessary for me to use in conjunction with my stories around here. Wishing you all the success in the world, I am. Very sincerely yours CL2VSLAIID 7AC70KY OliGAKISATIQK The Cleveland Factory ia divided uy in the following Departments: \ \) Factory Office All Factory Records A Dept. B" C B" Oil & Japan Dept. Varnish * Manufacturing all Oil Paste Paints. a Liquid Ibints. * Japan Colors m Varnish Paints " Special Oils A Japans * Varnishes Practical Testing Laboratory including Experimental Dept. Stores A Receiving Oept. covering all raw material supply. Mechanical Dept, including Power Deist., Maintenance of Plant. Tin Can Dept. Manufacturing all tin cans Finishing Dapt.-care of all manufactured stock and filling of orders. All of these departments are under the da root charge of a foreman. These departments are under a Superintendent in direct charge of all paint and varniBh manufacture, exercising direct supervision over the Varnish Dept., Oil & Japan Dept., 3 Dept. and with an assistant in charge of the practical Testing Laboratory, A Dept., C Oept. D Dept., and Experimental Dept. At present the auxiliary departments do not report to this superintendent but instead the Receiving Stores and Finishing Dept, report to the General Superintendent's office. The Factory Office i3 under the general direction of the auditor. The Tin Can Dept, is under the direot supervision of the Mechanical Engi neer who is also in direot, charge of the Power & Mechanical Septs, and reports to the Gener al Superintendent. ( All of the foremen aro on the monthly roll. The men in the departments are paid at a definite rate per hour. In the Grinding Depts. the rate is from 3 to lo/ per I hour for boys who start in as apprentices and remain at that rata until their ability is ' proven when they are increased from 12;/ to 15/ per hour for all ordinary work. As they develop further their rates are increased to 15 to 17ji/ per hour which would oover all or dinary work for grinding and filling paste paints. The man in charge of a line of materials who act ae sub-foremen earn from 20 to 27l-/ per hour. The general rate for nix ing is from 15 to 17f/ per hour for the ordinary work in starting and as a man becomes more expert the rate ia increased from 17/ to 20/ per hour. The mixer sub-foreman earn from 20 to 30/ per hour. The Liquid Paint fillers earn from 15 to 20/ per hour and the sub- foreman 2per hour. The general rate for solderers is 17|/ per hour with piece work. The Oil A Japan Dept, rate is from 17-/ to 13\f per hour. The Varnish I-Ianufcc- turing is from 15 to 22j j -/ for the men engaged in the oooking, thinning or filtering of Var- nish. The general men earn from 15 to 17^,/. The gum sorters from ll|/ to 16^/ per hour. The men engaged in the Varnish filling and storage rooms earn from 15 to 135-p por hour. The sub-foremen 20/ par hour. The Receiving & Stores Dept, men earn at the rate of 15 to 1G-J/ per hour at start ing and are increased as they become more familiar with the wori: to 17J and 131/, the subforeman earning 22-:,/. The^ general rate in the Finishing Dept, is 15/ per hour at starting which ia in creased to lGg to l3ifs-/ and later to 2C/. For sub-foremen who may got as much as 22-1/. Laborers earn 10r per hour on piece work. The equipment in A Dept, consists of 2 - 30" mixers, 2 - 20" portable mixers, 1 roller rill, 21 - 30" mills and 2 - 21" mills. The capacity of this department is from ) "5,CC0 ta 30-,CCC of Taste Paint per day. The organisation ncoessary to operate thi3 de portment consists of one foreman and a clerk,1 head mixer at 22f/, G mixers - 2 at 171/, 3 at 13gf and 1 at 2o/, 1 janitor at 15/. 1 grinder at 22^/, 1 ass*t grinder at 20/^ u fillers or mill nan - 2 at 15/, 3 at 105/ and3 at 17|-/, 1 mill dresser at 17;,/, 1 solderer at IT?, 2 coopers - 1 at 22*/ and 1 at 17/M0,1 cap ssttaaimr per at 12'/ and 1 janitor at 17?/, 0007-SWP The 3 Dopt. equipment consists of 14 - 30" mills, 23- 30" mixers equipped vdth measuring tanks, 14 - 300 gallon thinning tubs operated in conneotion with 37 mixing tanks of from SCO to 35C gallons capacity and 35 tanka - 180 gallons oapacity. The total average capacity in this department is from 3000 to 3500 gallons of Liquid Paint psr day. The number of men neoessary to handle the department are 1 foreman, SE mixers at 20/ per hour, Jl at 22e/, 2 men to look after the grinding at 22e/, 1 man to do the shading of colors at 22^/, 1 janitor and general nan at 15 or lG^/ per hour. 3 Filling Dspt. ic under the charge of a foreman and requires 4 fillers - 1 at 22-gr 2 at 13^./ and 1 at lj>/t 1 soldcrar at 17/ working on piece work, 1 cap stamper at 10/ and 1 man to put on caps at 13|/ per hour. The C Dept, equipment consists of 10- 30* stationary mixers, 6 - 24* portable mix ers and 6 - 20* portable mixers. 33 - 21" mills with hoppers, 5 - 1C* Kills with hoppera and 2 - 12" iron mills. The average daily capacity for the average line of 3. D. goods is 5000. The number of men to operate the equipment era 1 foreman and 1 clerk. Mixing - 1 head mixer at SO/, 10 mixers - 1 at 15/, 2 at lSjj-/, 2 at 20/ and 5 at 224/, 1 delivery man at 16/ and 1 janitor at 15/, Grinding & Filling - 3 grinders - 1 at 20/, 1 at 25? and 1 at 27-|/, C mill men - 1 at 12^/, 1 at 13;/, 2 at 15/ and 2 at 17/, 1 mill dresser at 17j/p 1 hoppor filler at 17$/, 1 cap starker at 127/, 1 solderer at lug/, 1 collector at 15/, 1 janitor at lG-^-/ find 1 elevator ten at 15/. The D Dept, equipment t v -oste of 2G - 30* mixer tubs, 3-50 gallon thinning tonics, 15 - 200 gallon thinning tanks, 15 - 200 gallon filling tanks, 4-5 gallon filling tarks, 17 - 21* mills, and 4 - 30" mills. The capacity on packages daily is 15,000 and on BaL- or Varnish 1500 gallons. The number of men to operate this equipment ore - 1 foreman and 1 clerk. Mixing & Grinding - - 1 head nixer at 224/, 1 grinder ut 20/, 12 mixers - 5 at 15/, 3 at 16/, 1 at 16g/, 3 at 1?!/ and 2 at 2o/, 1 head filler at 22g/, 1 assistant filler at 21/, 3 fillers - 2 at 15/, 2 at 16^/, 3 at 174/ and 2 at 18J/, 2 cappers - 1 at jl5[./ and 1 at 10/, 2 solderers At 17^/ and 2 janitors at 15 and lGjs/. The Varnish Dept, equipment consists of 8 fires, 14 copper kettles 180 gallons each, 4 small copper kettles 50 to 1GC gallons, 3 steel kettles 250 gallons, 3 reducing tanks, 2 - 24" filter presses. The oapacity of the department is about 2500 gallons per day. The storage capacity aggregating 250,000 gallons, is provided by tanks.of C - 12 and 25 barrels oapacity. The Toros in the department consists of 1 varnish maker, 1 clerk, 1 sub foreman, 4 men melting gum - 2 at 15/ and 1 at 17j; and 1 at 21g/. 2reducing varnish at 2l|-/, 2 filtering varnish -- 1 at 16g/ and 1 at 20/, 1 pump man at 17*/, 1 janitor at 17^/ 3 sorting gum - 1 at 11-j j /, 1 at 15/ and 1 at 16/ Varnish Filling 1 Storage Dept. i3 in charge of a sub-foreman who earns 20/ per hour. 6 men ar engaged in -the filling of varnish - 3 at 15/, 2 at 167./ and 1 at 17|/. 2 men engaged in the blending o ? varr.l sh - 1 at 16g/ and 1 at 18{,/. 3 men arc engaged in the proper care of the storage tanks - 1 at 15/, 1 at 17$--/ and 1 at 1%/. 2 men are engaged in the coipering and finishing of varnish barrels - 1 at 17|/ and 1 at 237/, Oil d Japan Dept, equipment consists of 3 3C0 gallon brick sot steel kettles placed over gas fires wit1.: further necessary equipment for the central pumping station which delivers oils to all parts of the factory. The capacity of this department is practically 12,000 gallons of Japan similar to or 2600 gallons of Japan similar to IT : per day. There are 4 men engaged in the cooking of Japan -- 3 at 17$/ and 1 at 13jj/, and 3 men are engaged in the pumping of Oils & Japans at 17?/. The keceiving ;; Stores Department lias one storekeeper, one store room clerk ar.d one store room deliver boy. 1 forenan at 22:/, 3 men at 18>/, 5 men at 17^/, 4 at 167/ and 1 at jlo/-. This includes 1 elevator nan, 3 men at cleaning barrels and 2 janitors. The -ini3iiing Dapt# divided into A -- 3 - C -- 2 and Varnish Packing Depts. and re quires the following man in each dept. A Packing - 1 sub-foreman at 2l7/, 3 labslcra - 1 at 8? and 2 at 10/,, 5 other ner. - 2 at 16j/, 1 at loL/ and 2 at 15./. / B ftecking - 1 sub-foreman at 21^./, 2 labelers at 10/,llnen - 1 at 13^/f 7 at 16-1/ 1 at 17$/, 2 at 20r. G Packing - 1 sub-foreman at 20<;, 2 labelers - 1 at s/ and 1 at lo/. 2 men at 17$/. 0 Packing - 1 sub-foreman at 20/, 1 labeler at a/, S men - 1 at 12?;-/, 1 at 16$/ and 1 at 17$/. . t ) Tarnish Paoking - 2 labelers - 1 at 8/ and 1 at lo/, 2 men - 1 at 15/ and 1 at l&j./ I irn'J I 1 0007-SWP-000121968 G3NSRA1 KMUTACTURUKr R0CE3S In the process of manufacturing the first thing is to establish satisfactory standards of raw material and standard formulas. These raw material standards are decided upon after the Purchasing Dept, searches the market for suitable materials and for anything | j) new which may develop. The chemical laboratory, testing room and experimental depart ment are maintained for the purpose of research and tasting of these raw materials. After a material has passed satisfactory testa it nay be accepted as a standard. i The next step is to make up a formula which is then made up in a small way and the finished product subjected to oareful tests in every way. 'Then the formula is once de cided upon it is considered aa the standard and no deviation from this formula is allowed except on the approval of the factory management. All formulas are assigned and num bered which is the name by whioh the goods are always known. All of the raw materials are also known by a system of numbers using a number in a circle to designate the oils. The raw material stock is kept in the Stores Dept. Orders are placed as described in the Raw Material Supply, As the goods are received they are tested in both a ohemical and practical way and unless they are equal to the standards in every respect they are rejected. The various grinding departments draw from the stores such materials as they require, j The manufactured stock is all under the charge of the stockkeeper who is the head of the Finishing Dept. This stock is kept up to a limit based upon the sale for last year whioh is generally 1/C of last years sale. Orders are placed on the factory to re plenish this stock or to make special goads for some particular purpose. These orders are sent to the Superintendent who after approving them passes them on to the department whioh is to grind the goods. In oasc of a stock order this department holds the order until sufficient quantity lias accumulated on order to manufacture a large enough run or as soon as a mill is available. In case of an order holding the goads are placed on a mill at once. The department tlien oalls for a formula and on itB receipt the foreman gives instructions in writing to the mixers. 7/hen the batch is mixed the color is passed upon by the foreran ..and then sent to the Superintendent for final approval.Nothing is allowed to be filled * ffuntil it has passed the approval of the Superintendent and in every nay has come up to the standard. This frequently necessitates practical working tests so that the material is not filled until the result of this test may be known. The goods arc then ground, filled into packages, soldered and 3ent to the Finishing Dept, where they are carefully chocked, tile Finishing Dept, receipt checking against the output. They are then labeled and the report of the labeling carefully checked against the delivery from the department. The finished material is kept in stock as outlined in the stockkeeping mathod. The orders are packed up s b outlined in the"system for handling orders in the stockkeeping dept," Hxrticular atresB is laid upon the pronpt and accurate filling of all orders. (4 ) i I i 0007-SWP-000121969 MONTHLY FACTORY REPORTS FORM nans A4 A4v A 17 b A 17 a A 10 A 19 3 A 45 45 R A 49 3. No Blank G9 G4 b GS 1 GS 2 GS S GS 4 GS 5 GS 6 GS 7 GS 8 GS 9 GS 10 GS 11 GS 15 G 25 a G 25 b A 25 b G 15 No Blank * a a A 45 G 51 G 51 A 27 No Blank Factory Output Oil A Varnish Output Factory Expense " Service * Balanoe Sheet (Year to date and for month) Attendance & Promptitude Mfg. Dept. Service The. A Output Plant Account Raw Tutorial Consumption Consump. A Avg. Coat L.O. A Turp. Value Kfgd. Goods Factory Coats Monthly Inspection Admn. A Gen'l. Supervision Factory Offioe A Gen'l. Expense Receiving A Stores Power Dept. All Tffg. Depts. Oil A Japan Dept. Varnish Dept. 1 Var. Kfg. 1 Var. Fill. Tin Can Dept. Finishing Dept. Mechanical Dept. Maintenance of Plant Units of Output Report of Wages aa Tfey Roll Report Mechanical Dept. Report of meter readings Job Orders Issued Unfinished Job Orders Job Order Material on Rand Tin Can Dept. Monthly Report of wasted can parts Report of Store Room Account 7/eekly Report of Orders ** Monthly * * Filled " Sales A Output Conaraption A Stock of 112 A 113 Fire Inspection COPIES 2 Complete-1 Keaap. 2 1* 1 2' 2 2 5 1 2 2 2 5 2 2 3 4 5 3 2 5 S 5 3 2 1 5 1 1 1 1 1 1 1 3 3 S 1 2 2 WHEN DDE 6tfth 5th 6th 2nd 8th 6th 2nd 18th Day after Inspection 8th a * a a a # 6th 10th 3 Days after close P 2nd a 6th a Monday a 2nd 8th 1st a > 0007-SWP -000121970 COST BASIS ATO G. 3. R3T0RT3. The new basis for figuring costs has juat been put into effect in the Cleveland Factory beginning the 1st of March. The fundamental principle in this is to charge di- . root to the product all possible service and expense. It has been arranged to charge all ) productive service to formulas by having the workmen report this on their time cards ae out lined in the following pages, covering the distribution of time in the Grinding, Oil & gapan and Varnish Depts. The general supervision cost which covers that of the General Super intendent, laboratory. Experimental Dept., Testing Room and local Superintendent are divided up on a basis somewhat arbitrary but based upon the non-productive servioe of the department. This may be ohanged slightly and it is possible that later may definitely decide to divide such burden as a definite percentage of the entire department of productive and non-produetive service. The difficulty in dividing this up lies in the fact that the Laboratory, Exper imental Dept, and Testing Room which coats are all for research, and testing raw materials certainly do not apply to the Tin Can Dept., Finishing and Power Depts. This and the sub-division of other charges is shown in detail on the following pages. The offioe and general expense is divided up an an arbitrary basis, considering the quantity of output and the amount of labor applied. The Pureliaaing Dept, and Receiv ing & Stores expense are added as a definite percentage to the value of the raw material. This figures 1J5 in the Cleveland Factory. This lji is added to the delivered cost of raw material when making up the raw material cost chart card. These three items cover the en tire quantity of burden figured into the prime factory cost of output. They are assem bled on montlly G. S. Reports showing full detail of the month and year to date compared with the same figures for last year and in the caee of General Superintendent - Office & General are distributed over the productive department reports every month. The cost of the Power Dept, is accounted for in the same way and is distributed between all departments as shown on the Power Dept. G. S. Report. This power is charged out at a fixed rate per K.:.7. at present St par K.7.'. hour. This makes the cost in the department vary only as the consumption varies. The Power Dept, therefore showing a surplus or deficit. ^ A similar report is made up for each productive department showing the productive service of grinding and filling. This statement also shows the non-productive or undis tributed servioe in the department to which is added the item from the monthly roll covoring the cost of service for the foreman and department clerk. To this is added the further burden of General Supervision and Office A General Expense making a total cost of fixed charge in the department which is figured as a definite percent against productive service thus showing immediately whether or not the percent in force decided upon at the beginning of the year is correct. The grinding coat in each department is determined by taking the coat for power including light and heat and grinding expense (11 Acct) to get the total coat for running millB. This divided by the number of mill hours shows the cost per hour which can thus readily be compared with the cost decided upon at the beginning of the year, thereby showing immediately whether the estimates in use are approximately correct. Th:iB method elimin ates from the grinding oost everything except the actual cost of running the mills and is a nuoli<*Si o fair basis than to include any service in the grinding rate. The cost for soldering and handling packages is so much the same with all different materials that it is considered unnecessary to charge this directly to each run. This is therefore averaged by putting together the entire cost for handling packages and the filling expense (12 Acct} At the end of the year the coat of handling and closing up per hundred packages is determined by reducing cans and pails to the unit equal to cans and thus finding the oost por hundred units. In 3 and D Depts. as there is no solder u3ed or. the small sizes this basis should be one unit for cans and two units for pails and 5 gallon cans. In A and G Depts. where the smaller aans use. solder the basis is one unit for all cans and press jfi cans and % units for all pails. This cost is added in with the package cost which is figured by tailing the can and adding to it the cost of the cap, the label, labeling, filling or handling expense, and jack ing expense, thus getting the total cost for everything that enters into the package. 0007-SWP-000121971 The Oil & Japan Dept. and 7arnish Sept, oosts are figured in practically the same way as other productive departments except that the department expenses ero added with the non-productive and the burden and figured as a definite percentage against the productive service. ) The finishing Dept, oost is figured by talcing the total expense and service in the department and the cost of paoking materials and dividing it by the total factory output re duced to a basis of units equal to 1^ of Paste Paints or 1/4 Pt. of Liquid Paints. It is considered that the finishing coat will be practically the same with all colors and therefore it is quite as satisfactory to average the cost. This basis is figured at the end of the year and the aotual oosta determined ir. this vma way is used for the estimate of all cost figuring for the following year, unless there is some very radical change in conditions which necessitates a readjustment. As this some basis continues to be figured every month it makes it possible to see how close the estimate in use compares with the actual expense of the department. It is in every way a much more simple, direct and accurate way of figuring costs than the methods previous ly employed. The formulas are figured as outlined in the following pages showing first the coat of all material used and in the ease of varnish formulas, also showing tlie oost of coke used. To this is added the oost for grinding and the productive labor which was ap plied direct and to which is added the percentage of nan-productive servicer and fixed charge in the department, thus getting a total cost of all material and expense applied up to the time the goods are filled thus showing the bulk oost per hundred pounds or gallons. To this is added the package oost determined upon as explained above to get the faat<ry cost. In reporting such costs to the Sales Dept, a percentage (53-1/3) is added to cover general expense. > 0007-SWP-000121972 General Accounting Department ifaif)ts<b4 Bulletin No. 157 Subject FIGURING C0<3TS FOR CLEVRLAMD CHICAGO USD NEWARK FACTORIES IR GEKliRAL ICOOUKTIRG DEPT. For i7 2-7 190 ( Rear Sir: From Sept. 1st; .1906, the figuring of Paint and Varnish costs fox Cleveland, Chicago and Kewark Faotories will ha done fn the General Accounting Dept., according to the following plan: 1. Thf above factories will make out their A1 liquid Paint, A2 Paste pain$, A2 tin Varnish Manufa tnring and 42 Vf VarniBh Pilling Formula or Rx RlipB and the EL, 32 and B2 Ilf grinding or filling slips as at '# present. ' 2, The time charged on the workmens' tine cards against each Formula or slip will be entered on the filling slip:' at each factory as at present; the output reported each day on the department mixing, grinding and rilling reportH and the mill hours will also be entered on the filling slipB ai- at the present time. 3. TThen the Hr slips are turned in at the factory office, com pleted, the latter shall foot the output shown on the filling slips and t see that it balances with the total Quantity of materials reported watt as used on the Rx slips. / 4. The quantities of each size package filled will be sintered from the filling slips to the backs of the Rx slips, the total amount of pro ductive labor and mill hours entered on the face of the latter, and the prices of raw materials used will be entered from the 316 Stock cards, after which the Rx slips will be sent to the General Accounting Dept. 5. The faotorieB will also send the General Accounting Dept, a oarbon or other oopy of the daily mixing, grinding and filling reports ' and A16 Rally Factory Output report. `" (After this plan has been running for a short time we feel safe in saying that the copies of the mixing, grinding and filling TBportB can be discontinued, but for the time being we wish to be on `he safe side in order to get a clean start. The foremen may be instructed to make oarbon oopieB of their reports or the copies may be made ir. the office, but in either case be sure they are correct). 6. The A16 Daily FBOtory Output re orts, when received, will be entered in the ?To. 21 Daily Works Output book, thiiB making it no longer necessary for the factories tc keep this record. 7. The General Accounting Dept.when the Rx slips are received froip j the factories, will extend the values ofmaterials used and figure the face of the slip to the 3nlk cost, which will always be compared with the record \ of previous slipB of the same Hx number, after which the backs of the slip: will be figured and balanoe#. AT 0007-SWP-< 1 -2- 8. The quantities, cost and value will then he entered on the 22 and B16h output ourdB and nfext on the Hid Analysis of Formulae Bheeta, after whioh thefll'^sllps will he returned to the local faotory for filing, whioh will he done according nukhers. The factories will file the flllln- slips fBl, B2, eto.) in a "holding file" until the return cf the /UpwlAps, when^he filling Blips will he filed in*Blip muriber*order and kept for one year. 9. At the time of flaring and entering the oosts the General Accounting Dept, will report all ohangea of consequence to ihe General Superintendent. 10. At the olose of eaoh month the General Accounting Dept, will make the A4 and A4v Output Reports from the A22 and B16b output cards, oheoking the quantities against the No. 21 Daily Works Output hook; the G9 Yaluereport, checking the values against the Aid Analysis: of Formulas sheetjT^Tfhe fJS 13 Units of Output report; and will forward copies to the Central Supt., Looal Factory Supts. and General ?-ianaeri, as required. The General Accounting Dept, will *lso make out such special reporta for the General Supt. as may he found of value. ^ CJU iM 17i. The Tin Can noets^will he handled in the same general way. Yours very truly. Sf.J! 'Ht \ 0007-SWP-I (^Xia h J/o v u L Jtctjc&iyj - WUeuuJv i. t -? 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J 0007-SWP-000121980 CbijtduuJsJtij^tl *YUmJ (jUnit/uitiviJ, *Lj u u u u i4l JL* *%lno(&bp Qj UL. 7 &.&S -LLM OituUU K %iu*j*A-&' iZtiitfo 41 'jovuA+& Jju^ajurU4*w i / 0*jo / TtS^ja v5 q J. %. J 4 J- i ( f *>. a o 7, 3 $. 7 o % /. f t'S J 0 S'&.d't 7 / i7, o <j? / 3 o 8.33 il*c**ulviAja QuJ. Qtvttff R-cefuC* * ^e. fyUxJUL JiauAj - 3o '4) - 4i /P X*Sa.-j / d. * aif/p /`bl.Sftf - 4 Of L t&3^i 3 / 3. i J ' / J s& J V, 7.4 g ,. p 7. 0 q i. 7 s 4 a,.^ 7j U ^ U. , f i a /. o t __/- 8 */ o V 3 4. u i Cj&jcAa^tg. /toe) Jm.6u*o.J ti7* J-8m I X / / / f(to (foJJLl X 2, 3 L 8 g Jo = /f^ fe 3 ^ X*5 G. 4 14l,o = Q.XLvJJta qg 3 8 f a. 7 -a, - 7 o Hl b SL.JSlj >7 L >o 0007-SWP-000121981 ^j-4fjU`VPi^Xjl/yUCiL^ CjUttLvetiLatT {tyUvd (^uductjU/U $djUUUL44L$^ ttornf&ltp TIMj L. ^4j. *.f. 3. S3 3 3-/ V / 3 1.2-3 * f*f > 7 o 3*] i 7 S-34 ZmAu aaAj J M*j JJL J'Iq j j v U 4 7>*f- ' Ja-vi.-X. *7w. 3^ Lfhuo *-(, b &M2dbliaAj ^uiijj ej^ &,w.\ oa Q&faMj (X/utd/uxXixifS ^ftrnf CinsdujstUx) ^7trvd&JUp Qj*lL. l oK. on JYLL TTY ? * Jkn ikJUt/Uu H&4* offal fyjMULAjllJL !0*jb y JmJUUJL diJujltMMAtnsJ ^jujmutAi} / = ItU. - 44 (t OtwwJ, TJ{x ^o J\ L *y*t+Q 11331 i t.<j 4 -/-.I.'-7 . 3 o. / / .sf-' 4 j s . , .& 3 *> , . 6 Vi /.(/i /. i J St'S/ 3i.S 7 Jf o. o o t 4 t it* i LS.1L t '4.1 l L 1. r?, L (m.3 > 4o^ 2 A 0007-SWP-000121982 CJytttLuxlZtMJ tyyy* Qj u h +iJ tybtyO QirdM/otjutU ^AH6UL^ Uj u ^j u f&A+JtJUu, <r 3 /. 7^ />. 3o k i*/ OZI/aXj A| &u x x a a J^ / t'ktf*> Vu Lj UA^ Qti^ /^U44&.q /i*C</ VIv &u*jUAA*ttJ ! t^.oL ijiljt y. O O' OtVHAj.fUfa X jitiJ\ AtAoU'i JimU ^ _jrr* tthu diMMj<JL ljuuA & 4 7 f- / . X CL./ *7 J o.'j 3 3 / 2.33 <{, S^.^o X ^ <?. & B *y o *. & u ~,,.3 3-^ ^ / 3 3 > 6 t -=--4 L. d * / I'i CZitf^tvudUttS 'tyrw Qu iLu u XmXJ ^LculU^ tyifitvixfijUf, QxU QjluiJ X SLtjjjuLaJ{ Au a l u X ^u ^u o t miW 4 L.'j i a*/. 7,/ 10 *jfo Or* fa 'Ixv. J&ilAlj 7 / . */ Ir *1 y&l O O 4 /7U <9 '. f / --2^7 ,' ^ 4 a 7. v INSTRUCTIONS REGARDING THE HANDLING 07 TIL CARDS AMD CHARGING 0? TBS TO 5*8. 1 The workmen, after entering their time on the 1>aeks of the time cards against the JJ's on which they have worked, will turn thcr.i in to the Timekeeper at night, and they should then be arranged so that the foreman can go over and approve them the first thing the following looming. They should bo returned to the office not later than 10:00 A.?!, and in case any are delayed beyond that time, the timekeeper should follow them up to see that they oome in at onoe. 2 Enter on the face of the time cards, the rate per hour and extend the total wares earned. Extend on the back of the cards the value of the time charged to each 5 and make this balance with the productive time shown on the front of the card. Also ex tend the non-produotive "job order", and "package cost" on the face of the card, so that the total amount charged on the front of the card equals the total amount of the day's wages. 3 Check the distribution of time on the back of the card with the: grinding slips of the several departments, as it will be found that very often the workmen make errors such as transposition, etc. in reporting the 5 on which they, have worked. 4 Enter on the grinding slips 3 1 and B 2 the labor charged against each 5. '.Then the 1} is completed and the formula slips received in the office, figure the raw material coat. Total the labor ooat on the slips 3 1 or B 2 and charge to the formula slips. Add to the labor charged on the formula slips (A 1 or A 2) the percentage to cover non-produotive service and expense of the department. 3 Charge on the latter slip the grinding oost or mill expense. 9 Figure the bulk cost per 100 gallons or 100 pounds, etc. 10 Figure the packing cost. 11 Figure the total ooat. 12 Draw off oosts onto package cards. 13 Enter in Formula Value Book. 0007-SWP-000121984 DI5TRI3UTI0N 0? TIME IN A. B. C. D. AMD EirERETlIITAI. DSFTS Manufacturing: All time spent in mixing, grinding or filling ia to be specified on the front of the time card by eaah workman and to be charged on the book of the card to the parti cular $ to which the time was applied. The minimum charge to any B ia 1/4 hour. All time which cannot be distributed to particular R numbers, should be report ed on the front of the time card as non-produative or general work. In specifying the time on the back of the time oard, it is not necessary to show the slip number except when work is done on two slip numbers for one B on the same day. Tube Pilling: Pilling and closing of tubes to be charged directly to the B on wiiioh the work ia applied. Working Foremen & Sub-Foremen: Sub-Foremen such as Clarence Prosiua and others having charge of a line of mills, should charge 1/4 hour to each run started on a mill and the balance of their time to be distributed in proportion to the total running time of the mills. All working foremen should use time cards and distribute as mush of their time as possible to g'a in order that such time can be figured directly into the cost of the output, thus reducing the par cent of Nonproductive time and increasing the Productive. Cleaning Kills: Any time spent in cleaning a mixer, mill or filling tank for a particular col or, should be charged directly to that B, but general oleaning of mixers and mills should be charged to Kon-Produative or general work. This general cleaning of mixers, milla and tanks is to cover the cleaning of mills and spouts at the close of the day and also the general cleaning up of a mixer, mill or tank after a long period of continuous running. I Hopper Filling: The hopper filler should charge what time he con direct to 3'a and the balance should go into Non-Productive or general work. Coopering: Tima spent in aoopering should be charged directly to the B's. Capping, Trucking, Soldering: These u.re not charged direotly to the B's but will be-charged under the class ification of "Handling Packages" which will appear on the time cards printed in future, and at the end of the year will be divided by the number of packages handled to find the net cost per package. Dressing Kills: i This is to be charged to a job order, which ia then charged at the end of the month into the expense aooount.of "grinding sundries". (11 - 2 a/e) Janitor, Elevators, Cleaning, etc: 0007-SWP-000121985 Betumed Goods! All work done on returned goods is to be charged to the job order covering such work and expense. Finishing in 3 Dept: In this department there is also the finishing of 5 gallon cans and barrels which should be charged directly to the ft's on which the filling is done. Fainting of barrels for stock to be charged to the job order covering same. Filling Paste Faints: Ths time of filling pasts paints is to be oharged as directly as possible to the S'e but Where this is difficult the distribution should be made on the basis of the number of packages filled on each $. if i f. ; 0007-SWP-000121986 r I3TRI3-JTIUN 0? Til,23 IS VARiJISK AV.D OIL & JAPAH DEPART? 23KTS. iianufacturing All time spent in manufacturing Varnishsa or Oils and Japans to be specified as llanufacturing and charged on the back of the time card to the particular 5 on which the time was applied. Any time which cannot be charged to a particular formula should be charged to "general work* on the front of the time card. This is to include all time of var nish filtering as well. Sub-foreman - P. Gaffney shall charge as muoh of his time as possible on a time card to specifio R*s. All coke used shall be charged direct to the $ on which used. Storage - All time spent in filling the storage tanks to be specified as storage and charged directly to the ft's on whioh the work was applied, showing the slip numbers. All time for cleaning out tanks should be charged to the $ number which the tank contained. Any general work in connection with the storage to be put under the heading of "general work" on the front of the time card. Blending - All work of blending is to be reported as suoh on the time oard and to be dis tributed on the back of the oard direct to the "0" number blended. It is not necessary to specify the slip number. Pilling - All time of filling is to be distributed on the back of the time card direct to the "0" number filled. The alip number is not to be reported except in 3uch cases where the filling nay be done from two different tanks in any one day. All time spent in filling turpentine, raw or boiled oil, should be oharged to Job Order for filling varnish for Paotory use. Samples - All time filling small samples to be charged to "general work" on the front of the time oard. Small Orders - All time spent on filling small orders to be reported as "filling" on the time oard and to be distributed on the baok of the card direct to the *0* number. Each man filling an order should report on the Tilling slip the time spent in filling. These slips shall then be ohecked with the time cards in the department office. Capping & Trucking - All time spent in stamping oans, capping cans and delivering trucks to the elevator should be charged to this account and it is not necessary to specify the "0" num ber upon whioh this work was applied. Janitor Work and Cleaning up the V/ork Rooms - To be charged to "general v/ork* on the front of the card, to go into non-productiv Handling Oils To be reported on the front of the time card as such.