Document ZJddDGkXrXnErkDNYEbqENV8p

) AVtmtt+3 OUTPUT R3C0E0 Daily reports are sent in from each grinding and filling department showing com plete detail of the output as outlined in the C Department Office System. This infor mation is compiled on grinding slips, ?orm s B 1 and 2, showing the number of hatches mim ed, the number Of the mill and the number of hours grinding, together with the number of paokages filled and the can used. These grinding slips are mads out in the office at the sons time as the formula is written up and sent out to the department. They are filed in R number order according to departments, thus retaining in the office a memorandum of all B's which are out in the factory. As `soon as all work on the R is completed the slip is returned to the office Bhowing any modifications which might have been made, the number of batches whioh were mixed, the weight per gallon and any stock which might have been left over. These slipe should invariably bo turned in the day when the run is com pleted. The grinding slip which was retained in the office is then taken from the live file and the information contained thereon is checked up with the & slip and the R is then figured. After the B is figured an entry is made on A 22 output card showing the date of the last manufacture of the run, slip number, the number of pounds or gallons in each size package and the cost per hundred pounds or gallons. Also the total cost of material the total quantity of output and the total value of the entire output including paokages. This total material oost is entered for the purpose of facilitating the average cost at the end of the year, at whioh time the total quantity of output is divided into the total material cost to determine the bulk oost per hundred pounds or gallons. The total value of the formula is at the same time entered in the formula value journal book #12 under ap propriate headings to distribute these formulas under the Bame olassifioations as is shown on G 9 report. The monthly value of output report is thus worked up by taking the total from the output aards for eaoh classification, which total must oheok with, the footings of all B's entered under the corresponding heading in the formula value journal. The daily output report form A 1 b is made up from the total quantity as shown on the grinding report and entered in the daily output report book $21 V. The monthly out put report is made up by taking the footings of the output on the A 22 card and assembling them under the proper headings on the A 4 output report, which report must balance with the totals of the daily output report book. A consolidate reportof the output and a consolidated report of the value is made up in the General Superintendent's offioe showing the total output and value for all factories. The official file of formulas is kept in the office on A 1 o card, a duplicate record being kept in the General '-'.onager's office on A 1 g card. A register of all formula numbers is kept in book jf1C. As new formulas are mode up they are generally written up on an estimate slip form A 18. The first time the goods are made they are made on an experiment blank. . Thus the B number is not assigned until the goods are made in a regular way. Trtien the R number is assigned, proper notification is sent out on the Ale slip to the various departments of the Cleveland factory. . At the end of each week a bulletin is issued from the General Superintendent's office showing all Exper iment numbers and R numbers 7/hioh have been assigned during the post week. LIHS3SD OIL MANUFACTURE The flax seed ia received in steamers from the Northwest and put into the storage tanka which have a total oapaaity of about 400,000 buahola. The seed is taken up into __ these tanka through a marine lag and ia not handled except by machinery. In manufaotur- ing into oil the aaed ia first cleaned by putting through a revolving cylinder covered with wire cloth with oblong raeah. All waste and larger grain ia collected at the end of cylin der .and is disposed of as screenings. The eeed ia next taken through a conveyor to a bin plaoed above the crushing rolls where it passes between five revolving rolls so placed that the weight of each roller reata on the one below and the bottom roller bears the weight of the four above it. From there it ia conveyed to a screw conveyor and a chain and bucket elevator into the steam jaoketad hopper, which by the use of live steam heats this meal up to 190 degrees which darkens it considerably. The soft aakes are then farmed in a camel hair cloth and are put on the plates in the hydraulic prasa. On top and bottom of eaoh of these plates is a corrugated hair mate. The plates are held in place in a heavy frame by links so plaoed that they all hang from the top plate. ' Aftar a oaks has bean put on aaoh plate the pressure ie started with about 500# per square inch. When this pressure ia reaohed it changes automatically to the higher pressure, running up to 5800# per square inoh, which continues for 55 minutes. There are six pressings made on six preaaes per hour, thus the pressure is applied for a little under one hour on eaoh press. The oil ie drawn from the preaa to weighing tanka, then filtered and pumped to the storage tanks inhere it is kept for several months. The cakes go to the trimmer and af ter all soft cake is trirraed from ths edges they are packed into begs for export holding about 550#. The output of a bushel of seod ie 56# of oaks oontaining 5|- to 6J? of oil and 20# of oil. The prase room has a capacity 0* pressing 2400 bushels of seed in 24 hours getting an output of 125 barrels of oil and 45 tons of oaks. For this output it requires two outfits consisting of three crushing rolls, one heater, one oaks former, six presses and one cake trinner for the two outfita. This machinery requires a building about 40* X 30*. It requires a storage capacity of about 9000 barrels to care for this output. r These presses are operated by one superintendent who works 12 hours, two shifts working 12 hours composed of seven prase men at 2.25 per week, one oaks packer 2.25, one engineer - 3.00 for day engineer and 2.50 for night engineer, one fireman at 2.00. In addition to this fores there ia employed in the day time for ten hours one laborer oaring for the seed at 1.85, one cooper at 2.00, one laborer pumping, blowing and boiling oils 12 hours at 2.50, one millwright 10 hours at 5.50, one janitor 10 hours at 1.75, six labor ers 10 hours at 1.75, one office clerk 10 hours at 1.50 and one night watohman 12 houra at 2.10. There are also six other men employed in the work of refitting oils and making Black Varnishea who are not included in the above complement of 34 men which is the entire foroe neoeseary to run the mill for 24 hours. Q 0007-SWP-000122027 COID PRESSED OIL In the manufaoture of Cold Frevsed Linseed Oil the whole seed ia fed into the preaa. This press consists of a broken worm inside of a cylinder made of chilled steel bars with a Tory narrow slit between the bars. The cake is worked against a plug in the r*end which adjusts the pressure. The oil oozes Cut between the bars end ia collected in a trough. The oake works out of the end. The power is applied to these presses through a tight and looae pulley run from a line ahaft requiring about 7 to 7j H.P. per press. A pressure of about 10,000# per square inch is attained. The output per preaa ie about 150 bushels of seed in Z4 hours. The yield is 7? barrels of oil averaging from 17|# to 18# of oil per bushel. The cold pressed cake contains 12 to 14# of oil. These presses occupy much less floor space than the pot presses,requiring a space of about 15* long by 10* wide. In a building 50' x 90* there will be a capacity for 36 presses. The outfit just installed consists of two small rolls, 10 presses and heaters combined whioh will give an output of from 75 to 80 barrels of oil in 24 hours, it requir ing only one man to operate these 10 presses on each shift. This newer press requires that the seed be wanned slightly to about 140 to 160 degrees after the seed has been crush ed somewhat. The heaters are open and are a part of the presses. Through ita use a much better yield can be secured, getting 20# of oil per bushel and leaving 17# of the oil in the oake. The particular advantage in the cold pressed oila ia that the oake is not discol ored and consequently both the oake and oil are very much lighter and the oil can be heated up to the flash point of at least BOO degrees without any sign of breaking. In the manufacture of blown oils this oold pressed oil also takes up more body than the hot pressed. It can be readily bleached through the blowing process, making a vary fine bleached oil for use in white painta. C"*. BLOWN OIL Our blowing tanka hold about 60 barrels and are 7* diameter and 10* high. These tanka ware originally intended for.storage tanks and wo are only able to blow about 20 barrels to advantage. A shallow tank preferred. Steam Coil - Square coil made from 1* pipe and 10 coils high. Use live steam. Air Pipe - We took a 2" pipe and ran it within 2" of bottom of tank, plugged the and and drilled 10 - holes at the extreme end. Put in 20 barrels of dS or (SC, a mush lighter and clearer oil can be made with d97j Turn on steam and air heating to 140 degrees. Turn off steam and watoh carefully to see that it does not run higher as excessive heat will darken the oil. Vihen the oil is once heated it requires very little steam to keep it warn enough. If temperature rises while steam is turned off the air should be stopped until sufficiently cooled. It takes about 300 hours to make from BOILED OIL Tank holds about CO Barrels and is 7* di&m. by 10* high. . Steam and Air Coils - Same as for 31own Oil V.'e pump 41 barrels of (into tank, turn on steam and heat to 180 degrees {10 or 20 degrees more will not hurt it) then add 5# of (5"~1 whioh has been previously heated to about 180 degrees. The air is then turned on to thoroughly mix the oil and drier and is con tinued until all taken up whioh will be in about one hour. The boiled oil will be much improved if allowed to settle a few weeks before send ing out to customers. 0007-SWP-000122028 LITHOGRAPHERS VARNISH This can be mda from (01 or Q!37i -- Gold Pressed. Cold pressed much preferred. When made from TJ the varnish is muoh clearer and lighter in color. VTo have sent out both kinds and have good reports on both so that I think it ia immaterial which one is used. "The British Oil and Coke Mills", London, have bought some of the Anderson presses whioh are now running so that you may be able to get the same quality of oil from them as used hy us. V7e put 125 gallons of (0, ot 2) into a copper kettle. Put it on the fire and run it 590 degrees as soon as possible, take from the fire as few minutes and if temper ature does not raise put on the fire again end let it go to 600 degrees. Take it off the fire and let cool to 560 degrees ai)d hold at that temperature until the desired body is ob tained. We do not burn our oil at present. When we did burn our Litho Varnish it was heated at least to 560 degrees when we put a lighted stick into the oil, if it does not take fire then wc run it higher until it does but not above 600 degrees unless 7) i* used. It may take a few degrees higher heat. It will burn with a blue flams for 5/4 of an hour when made from SSL When the flame grown yellow and stronger a cover should be put on the kettle and left for a short time. If Jj is used the oil cannot be burned much over fif teen minutes. In making the heavy Nos. 4 and 5 whioh cannot be made in one day, oars must be taken to have it off the fire an hour or so before quitting time, stirring it con tinuously so that it will not tubber in the kettle over night. m .y. ditr <6^ ^?* 0007-SWP t GTir.fiAL ACCOUNTING Bulletin No. Subject y5ABLI xKv^rrOHr Department tor JWy 6 f~ v d *Kx 1> i 13 oi roni ^ 190 V The thod to be pursued in taking the inventory at the olose of each business year is as follows: 1 The inventory will he taken on the morning of Tept, 1st, and all business up to and including August 31st, is to go into the year's ac counts . 2 ' At some time within the week before the inventory is taken, one of the small A-26a blanks should be mode out for each item of goods in stock- one lot only to each slip. (Case goods should be counted and tagged at least two weeks prior t;; taking of inventory). If any goods are removed from the lot after the slip is made out, a correction mast be made on the slip accordingly. 3 ~ On the morning set for taking of inventory, these slips must he care fully checked as to quantities, sizes and fix fio'a and collected by one of the office staff forking with the foreman of the department. ' 4 ' hen oollected, sort up the slips in fix number order and enter the particulars on the A-26 Inventory sheet. v- 5 - In collecting the a-26a Inventory slips, sa that: A slip is taken for each lot cf good*:. Ho goods are missed. Ho items duplicated. ' 6 Preserve the A.-26a slips until October 1st, for reference in case of questioning. In writing up the A-26 Inventory sheets: ? "'rite but one item on e&ah line of the sheet and leave one blank line between fix numbers. ' a Separate the different classes of goods; one class to a page, or leave several blank lineB before starting another classification. .9 For paste Faint, Colors, loads, etc., specify the kind of pack age as well as size, '.hether ?!'.., cans, pails, kegs, etc. 10 Keep fix's in numerical order .and k-ep the varnish numbers^ separate from and following tie paint numbers. 1.: 2-Take but one entry for all lots of the came ?ize package where they belong to the same ?.x number. 1?, : how smallest size pacKa^es of oach fix first; if there is no stock of any size, do not omit, but mark ''Out'. Forward 0007-SWP G.''ufFEAI. ACOOUHTIliG Department Bulletin No. Subject YF.ARLI IliYF.MDOEf (Continued )"2" For feExb * ij 06 on July 6, i96 ' IS 14 15 .6 17 13 19 20 21 22 23 For quantity on Paste ''aints, show "both number of packages and pounds. For quantity on T.iquid Faints, . helf Goods end Varnishes, show only number of packages - except for barrels and half barrels, ./hen total quantity in all barrels or half barrels must be shown. Individual gauges are not required. All tubes must be shown in packages and not in pounds. Leaky packages and unsalable stock are to be shown as if in good con dition, and repaired and taken ears of after inventory, fuch goods posi tively must not be returned to factoriee until after inventory. Humber all sheets eonseeutively an.' fill In all headings - marking the final sheet "Last sheet.-' The Initials of the parties writing up, checking, pricing, etc. these sheets, must be shown in the lower left-hand corner as provided for. Goods in transit should be entered exactly as on the memorandum odT shipments you receive. Unmanufactured goods should be Inventoried separately, and roust be priced. In pricing, costs on manufactured goods should be stated at the near est 1C, i.e. .',19.83 woulr be priced .19.80; `9.98 would be $10.00 and so on; raw mat- rial, and all unused supplies of a present marketable value. These must be prised at cost before being sent in. Inventory separately all raw materials, >uid such items as fuel, pack ing materials, and all unused supplies of a present marketable value. These must be priced at cost before being sent in, In making up the final expense report for the f ctories, only such packing materials an supplies as have been used will be taken into con sideration, or in oth>r words, the amount of the inventory will be deducted from the total aharga .for the year. [Factory fupts, should try to keep ns much as possible of their sun dry supplies in the store-room account, leaving little, if any, outside of store-room or distributed around the factory needing to be Inventoried). Divisions [and Factories, so far as they have such items) will inven tory their unexpired Building or ` arehouse Tent, Insurance, Taxes, telephone kental, and any other Items of similar expense which, h.av been paid but are not entirely expired. Likewise, if there are items of that class due to be paid at the present or some future time, they must be charged to the proper accounts in August and credited to a personal or suspense account until tho bills are received and paid. Forward j 0007-SWP OOTHAL ACCOUNTING DePartment Bulletin No. Subject yvAEIv r*r*;r?0^r (Continued) "Z" For ifiar&jcsht urn 190 25 Divisions must take complete inventories of all Advertising and I'tar- tionary stocks, postage stamps and other items of expense for the purpose of verifying or making necenoary adjustments of those items on their 39-F General Expense Beporta and 39-G Consolidated xpense Report. (See h Mount ing Bo.4*. 26 Unused lunch Boom supplies and provisions will not he inventoried, as they are of too small and transitory a value to he taken into account. 27 Every possible effort should he made to have no more uoods in transit at inventory time than is absolutely necessary, although stocks should not he allowed to run down too low. In many previous years the Manufacturing Dept, at Cleveland has been considerably inconvenienced on account of the many rush shipments ordered immediately after inventory. 26 It ie better in compiling these A-26 sheets to have them typewritten, that a carbon copy may be taken and kept for reference after the original sheets are sent In here. The carbon copy should, however, be on plain pa per, and not on Inventory blanks. 29 We request that all possible care bo used in writing up the sheets so that it msy not be neoessary for us to correspond about doubtful entries, and also request that eveiy effort be used to forward the sheets at the earliest possible moment -- mailing them by special delivery, addressed to the Auditor personally. 30 If those instructions are carefully followed, it will enable us to compile the inventory in a uniform manner with the least amount of labor and in the shortest possible -.ine. 31 A-26 and 26-a Inventory forms will be ready for distribution about July 15th nnd all requisitions sliould be sent to the Dept, of Publicity by that date for whatever quantity ie required. 32 AIT Factories, Divisions and Depots should, by Au/pist 10th, 3ee that they have received the necessary inventory sheets and Blips, so that they will not find at the last minute that something is lacking in their prepar ations. 33 The various depots will be supplied with forms as follows! Buffalo and Cincinnati Minneapolis Savannah Dallas Portland Dan Diego Toronto i t'innepeg By Central Division " Chicago Factory Supt. " Newark " M " Southwestern Division " Central Pacific DiviBlan " Southern " " " Montreal Factory ruot. Forward 0007-SWP GENERAL ACCOfJHTIHG Department Bulletin No. Subject YEARLY INVENTORY (Continued)"4" For 6aExb 13 06 tom 190 - 34 35 36 37' 38 39 40 Divisions having losal distributing stocks, suoh as the Central Division at Detroit and Pittsburg, the Middle Went Division at Omaha and the Southwestern Dirision at Salt Lake City will see that the Inventories are furnished en the regular sheets in the same manner as for asttasx steaks in varshenses. Ihsa# inventories should be carefully oheehed in the Division offlees before sending te the General AooeumUmg Dept* , usd mist reach thpt Pqfte.Wqr - -tth,. Is a--lshiy ausmfnl-r-alirWiriH 'te su* ' points. When the figuring ef the Inventory has teen eenpleted, the amount ef freight paid en the goods in atook at warehouses will he figured and ad vice given eaah division so thqct they can deduct from transportation ex pense and carry forward to the nez year's Transportation account the por tion of that account covering goods remaining en hand at time of inventory. It has been possible for most of the warehouse#, during 'the past two or three years, to mall their sheets complete en the days the Inventory is t ken, and all should, therefore, be particular to mail their sheet* early, as all the Cleveland figures will be compiled by the night ef Sept. let., and the General Accounting Dept, will be ready and waiting for the sheets from the other warehouses on the morning of Sept. 2nd. We desire each year to establish a new reoord on inventory work, in both accuracy and Bpeed, and although the present reoord i9 an excellent one. it nan be beaten and everyone should do the best he oan towards the accomplish ment of that result. Ths 1904 Inventory covered 840 sheets, with Cram 25,000 to 35,000 items and represent** jsop* 1500. bJBUfs'wMhfl* ths paufr-eP^ttmr.---WSS iHuCrsnd oonrtometsr operators.. It was starts* on ths 1st of eptUbsr and com pleted an ths 10th, requiring ten days| the 1905 inventory severed 901 sheets and wss finished by Sept. 7th, three days better than the pre vious year. You oaa appreciate what it would mean in litis wort: if all the ware houses did not respond generously with their support in getting the sheets to Cleveland promptly and oorreotly, and you are looked to for the same hearty co-operation rendered in the past. Any points not sufficiently clear, will be explained in greater detail on request addressed to the General Accounting Dept. 0007-SWP-000122033 IWVJiKTORY 3Y3T3M Ho later than July 1st all blanks which will be required for the inventory work should be ordered. These should he in the Pactorv Office no later than the 1st of Aug. and better by the 15th oT July. At some date from the 15th of July to the 1st of Aug, a bulletin should be written to each warehouse setting the exact date to take the stock. This bulletin should outline the method of taking inventory ir. detail so as to insure all reports coming to the office in uniform manner. The attention of the warehouses should be particularly called to the fact that the stock should not be allowed to run away down below the limit on account of inventory and precautions should be taken to not have any more goods in transit at inventory time than are absolutely necessary. The matter of distri buted stocks at other warehouses should be carefully looked into and definite arrangements made to report those stocl<3. Kext all of the A9a cards should be prepared, making out one card for each item whioh has been manufactured during the year for the purpose of con solidating all inventories. The A D sheets should be written up showing the last year inventory in the first column. These are used later to compile the information about manufacture at different factories, inventory at the end of the year and the sale. The average costs for all manufacture up to Aug. 1st should be figured. These must all be completed by the 25th of Aug. It will require about 100 hours work for the cost3 of 2000 formulas. All average costs for vamihs filled must be figured as well. The average cost book should be written up with the ij numbers and names so that after the first of the month it will be necessary to merely writs in the coats for tho full year . Arrange definitely to have all of tho package additions used at the other factories so as to have all neoessary in formation when figuring the average costs. The A 22 Output Card, 3 15 Stool; Card, A 25 Pay Roll Cards and all other such card systems for the new year should be prepared before Sept. 1st. Arrangements should be made for the services of a sufficient number of comptometer operators to figure the inventory. The work will require the services of three expert operators who should start work on the 1st as experience shows that their best output i3 about four complete sheets per hour. Thi3 includes the extensions and footing and cheek ing of both. Definite arrangements should be made to get all of tho work which can be completed before the 1st of Sept, done before that time. It is particularly true of the Returned Goods records of Cleveland and the other factories, which is likely to be overlooked. A short time before the 1st of Sept, a memorandum should be made of all items which have just been received and not yet invoiced and the Purchasing Dept. Bhould make particular effort to get all such invoices in promptly. It is well to aee the foreman of every department and arrange to get all R's turned in very promptly, cleaning up at that time all that is possible. About the 15th of Aug. the A 2J a inventory slips should be 3ent out to the differ ent departments in the factory and it is well to see each foreman personally and instruct him as to just how the detail of the inventory should be handled. Also arrange definitely for the taking of the sundries in the G.0. Ro t ; that these preliminary instructions have been issued the office force 3hould be well organized. All vacations should be finished before Dept. 1st if possible or if . not, none should be allowed until the latter part of Sept. It is not well to have too many darks away an vacations during the month of Aur. It should be arranged to get as much assistance as possible from the department clerks. The offioe force should consist of somewhere from 16 to 20 clerks in addition to the comptometer operators. The extra tine which applied on this inventory work should begin the night before taking inventory and should be definitely arranged that this work should continue until 10 oclock, the ladies all to bo excused at 9. This extra work must extend over Saturday afternoons and on Labor Day. This night work should not be continued any longer than is absolutely neces sary and at the earliest possible moment it should be stopped altogether. t 0007-SWP-000122034 In the taking of stook the most satisfactory method has been found to definitely arrange to have all stock of manufactured goods counted and ready late in the afternoon of Aug. 31st. Four clerks will be able to oolleot all slips for manufactured goods between 4 and 5: SO P.?'. These slips should be sorted up and entered on the A 9 a cards at once and it will be possible for the force to get almost all of them entered that evening. The next morning (Sept, 1st) at least six of the best olerka should taka the stooks in all de partments. This should take from 15 to 20 hourB of work, thus taking all stook of manu factured goods and raw materials ir. from 20 to 25 hours. A definite plan can be arranged for the clerks to meet the foremen at a certain definite hour. During thiB time the Chief Clerk should remain in the office to be able to direct the force in the offioe and to handle the material just as soon as it comes in. Particular effort should be made to get the information on these slips transcribed to the A 26 sheets or the A 9 cards at the earli est possible moment so that all items may be checked before the stock has been disturbed. It is also very important that all of this Cleveland stock be written up in permanent shape by the night of Dept. 1st so as to have this mass of papers out of the way at the time when the sheets begin to arrive from the other warehouses, which will be at least on the morning of the 2nd. The stook fron the Store Room and T'echanical Dept, should bo written up com plete on the A 26 sheets by the department offioe. The pricing of these A 26 sheets should also be dono immediately and enough sheets of manufactured goods should be priced on the night of Aug. 31st so as to 'nave something for the comptometer operators to start on when they report on the morning of the 1st. In pricing the inventory the oost should be reduced to the nearest even 5 or 10 to get even figures, thus: Cost 019.98 should be priced 020.CO - Cost 019.33 should be priced T.19.30. All stook at the warehouses should be priced with the coat of the factory supplying them, thus : Boston stook would be priced at Newark coBta. The cost to be used for the other warehouses should be decided upon before the 1st of the month and average costs on all goods manufactured at other factories should he reported to Cleveland offioe no later than the 25th of August. '.'.hen the inventory at each warehouse is figured an item should be added to the total covering the cost of freight shipping this stock to the ware houses. As the work is progressing the initials of each clerk working on a sheet should be noted in the 3pace provided for this purpose. Care should be taken that this is not overlooked on any sheets from the start. Every sheet should be approved personally by some one in authority. (Proper space should be provided on the sheet for - Approved ----------- This did not appear on 1904 sheets.) As soon as the sheets are priced and entered on the A 9 cards the A 9 cards should be footed and entered on the A 9 sheet. This vrork should be crowded forward as rapidly as possible as it reveals any errors Which may exist and these must be settled promptly so as not to delay the closing of the inventory. "here aver necessary it is worth while to get any doubtful entry explained by telegraph. The taking of inventory requires about 9 days work. In 1904 it required six clerks 20 hours to take all stock in the Cleveland Factory. It required about 725 hours on the part of 16 clerks to compile all of this information on the sheets. The figuring was done in 225 hours by three comptometer operators. The work covered 840 sheets representing fron 25,000 to 30,000 items. It was started on the 1st of Sept, and entirely completed on the ICth, requiring 9 days. In order to aooomplish this it requires the close con centrated effort of every one connected with it until it is completed. Everything possi ble must be prepared before the 1st of Dept, so that nothing which might have been finished before that time remains to he done, With a good organization and the right kind of energy put into the work, the inventory can be completed without exhausting the office force. As soon as it is complete the same energy should be continued on the annual work which should require perhaps seven or eight days longer. By organizing this part of the work and set ting a definite date for the completion, all of the inventory work and most of the annual work can be completed in two weeks time with the entire force. After that time it may require another week or perliaps a.little longer on the part of half a dozen of the best clerks working, say Monday, Tuesday, Thursday and Friday nights. It will he found diffi cult to keep up the interest in the annual work after the inventory is finished, though by setting a definite date for the completion of thi3 work the interest can be kept up and the night work stopped earlier. As soon as the inventory itself is completed the sales and output,' A 9, should be finished up at the earliest possible moment. The output records from the Kewark and Chi cago factories should be received in this office no later than the 10th or 12th of the month. This information is then transferred to the Cleveland output record cards and the average cost on the entire manufacturing at all faotoriea figured. The Kewark and Chicago output cards should he returned just as soon as possible. It is quite important that the aver age costs be finished promptly so that the statements showing the costs compared with the selling price can be completed by the 1st of Oct. In order to do this the statements shewing the lists and selling prices should be received from the Sales Office no later than the 15th of Sept. At this same time the statement showing the packages filled in each de partment should be compiled for use in figuring the filling expense on the General Expense Sheets. In compiling this statement particular care should be used to balance each line with the output report carefully ns the work is proceeding. A statement showing the net cost of manufactured goods sold should receive prompt attention. This necessitates the early completion of the Returned Goods Record frm Cleveland and other factories. V/ork on the General Expense Sheets should be begun promptly and they ought to be completed by the 30th of Sept. The new system of G.S. reports renders thi3 very much easier than it has been in the past. The package additions ought to be finished by the 30th of Sept, as should the consumption of raw imterini. This makes it possible to start figuring limits on raw material and manufactured goods by the 1st of Oct. The A 9 shoots showing the sales of manufactured goods and the A 9 a cards should now be carefully checked over by the stockkaeper with some competent clerk, the manufactured goods limit made up and the over stock carefully put on record and disposed of as much as possible. 0007-SWP- 0007-SWP-000122037 Governing Tine Keeping of Factory Employees. Iin Effect February 1st, 1901 - Revised Eeoenber 6th, 10C4. Rule I - The time-keeper will he required to he in hia o"fice at 6:0C A.K. each day, and regain until 6:30 A.M, Rule II - The tino-kecpor will not he porritted to hand out or receive any tine cards to or Prom ar.y employee of The Shernir.-f7illir.rs Go. except the one bearing the number up on the pay-roll assigned to that employee. The only exception to this rule would be in case of accident or sudden illness where it would he impossible "or the employee to hand in his or her card. Rule III '.Than the time-keeper leaves his office he will take with him to the Factory Office all time cards not already riven out and all employees coning in late will he re quired to apply there "or time cards. Rule IV - The time-kseoer will be required to b=! in his office from 5 F. I!, to 5:3C P.'i. each day except Saturday, when he will be there from 11!3C A.!-', to 12 1.!.,, to receive and properly stamp the cards as they are turned in each day. He will then redistribute ar.<l place them in the boxsa or pigeon-holes assigned to the different departments o" th: factory so that they nay be secured by the "oremen of these departments as they come in the following morning. Rule V The time-keeper will not enter any time on t.hn pay roll until the cards are approved by the foreman o" the departments and by the Superintendent. Rule VI - The time-keeper will not nnt?r any over-time on the pay roll except such as is recorded and turned in on regular "Ov*rtine* cards. TRACTUHS 17 HOVISG, except such a3 may be approved as overtime, v/ill not be allowed. Rule VII Employees leaving the factory for any cause before the day*3 work is com pleted, will be required to get permission from and turn in their tine cards to their foreman, who will mark the time turned in, approve and s-nd such cards direct to the deck of the Cuperintender.t, vri Mi explanation. Rule VIII Employees entering the factory Irie will lose one hour, and persistent tardi ness will be deemed r.uff; niont cause "or dismissal from the service of the ohorwin-V'illiams C Rule IX - IJo 07 ortine will he allowed except such as nay be absolutely necessary from, tine to time, ar.d for the bast interest of the Company. 'Overtime Cards" will he pro vided for the foremen of each department. Rule X - The periods of pay will close on the evening of the 15th and th" last day of ; the month and the pay day will be on the 17th ar.d 2nd of the month. '.Then the 15th or the last day of the month falls on Saturday it will require the following Konday ar.d Tuesday to make up the pay roll ar.d at such times employees will bo paid on Tuesday evenin'-. 0007-SWP-000122038 PAY ROLL 3Y3T3K Par each employee enter-inf the service of this Company, a notice of theemployment is sent to the Factory Office on Form 47 Hx showing the complete information about the res idence, occupation, rate per hour, etc, of the new employee. This name is then entered on. a card index which is used as the directory of all employees. A check number is as signed to this new employee and the name is then entered on the pay roll card Form A 25. To record the time worked by all employees a time card is used having different blanks for different departments -E5-E6-37-EB. A time card for every employee is made out and sent to the timekoepers office the last thing each afternoon. In the morning a3 the employees cone in, each card is stamped with a time stamp to show the time the employee has entered. After the starting time such cards ha have not been called for are recorded on the daily report of employees absent and tardy which is used as a basis for our Promptitude Report system. These time cards are filled out by the in dividual as explained further in the cost basis, distributing the time to the material worked on. As the employees pass out in the evaning these cards are left in the time keepers office and are again stamped with the time out. The cards for each department are then assembled and are given to the foremen the first thing the following morning. They are then approved by the foreman and returned to .the Factory Office promptly. All piece work is carefully checked up with the de partment reports and the time is then entered on the pay roll card, distributing it between the various service accounts and showing the total amount of pay for that day. The pays close on the 15th and last days of the month and the pay clay is invariably two days after that. Nothing is ever allowed to interfere with the regularity of the pay day and the only case in which it iB more than two dayB after the close of pay would be that if the pay closed on Friday night or just before a holiday, it is three days after the close as it requires a day and a half or two days to make up the pay roll. If the --^ pay closed on Thursday the pay day is invariably Saturday at noon. In making up the pay roll the A 25 card is first footed ar.d the footings carefully checked. The comptometer is not used for this. Two sets of pay envelopes. Form 30 b are then written up showing the cheek number and the date and on one set the gross amount of pay. At the same time the pay roll receipt is written up on Form 37 b. To deter mine the total amount of the pay roll the A 25 cards are footed on the comptometer, class ifying for each department, recording the total for each department on Fay Roll Summary Form A 24, These totals are checked by footing the amounts shown on the pay roll re ceipts on the comptometer in the same way. These two footings must balance showing that the work is correct. Next the pay receipts are enclosed in the set of envelopes show ing only the check numberjcoraparingthe amounts v/ith the amount shown on the other set of pay envelopes. Next the amount of benefit dues is entered in the ledger for recording these, two clerk3 working together, one calling the total amount of the pay from the envelope, the other calling the amount Of dues (lfS of the wages up to $10.00 per week or half pay roll period) in this ledger back to the first clerk who notes this amount of dues on the pay envelope, there being no other receipt made. All charges for paint, store room items or any other charges against any employee are noted on the envelope. These various de ductions are then taken from the /rross amount of pay to determine the net amount of cash to be paid to each individual. The total amount of charges of various kinds to all in dividuals is deducted from the gross amount of the pay roll to determine the net amount of cash to be paid. The net pay to each employee is then checked up against the net total and on balancing it proves that there has been no errors in making up the roll. The pay envelopes are then sent to the cashier who puts the cash into the envelopes, making the total amount of cash put up balance with the Fay Roll Summary statement Form A 24. A few minutes before closing time the pay-master gets the envelopes from the cashier, tak ing them to the time office to be prepared to pay, off the moment the factory closes. The workmen present their receipts, Form 37 b which they have signed, to the pay-master who compares the oheok number and amount v/ith the pay envelope and gives the envelope to the man. Thi3 method of paying has proven eminently satisfactory and through its use the ,pay-ma3ter v/ith one assistant, oan pay off without the slightest difficulty 100 men in 5 minutes ' _________________________ __________________________________ 0007-SWP-000122039 Immediately after the pay it is the duty of the pay roll clerk to distribute the amount of service to the various accounts and to write up a Pom A 25 b for each department which shows the check number, name, hours worked, the total amount paid and the amount distributed between the various accounts at which the man worked. The first and second pay are both shown on the same sheet. At the end of the month the amount of monthly pay is added to determine the total paid to all employees in each department. This also shows the number of employees in the department and the average rate of napes per hour. From thi3 is made up a summary report of wages, Form G- 25. The total of the A 25 h pay roll statement is assembled in the old pay roll journal book now void to determine the total amount of service to be charged to each service account. Prom this is written up the monthly Service Feport, Form A 17 a showing the total for the month, year to date and last year to date. When an employee leaves the service for any reason a notice of this dismissal is sent to the office on Form 4-7 Hx showing the date and cause for dismissal or resignation. These are filed in the pay roll clerks desk in date order. The directory card is then taken from the file of present employees and put into the file of past employees. The pay roll card is taken from the cards in use and put into the file in alphabetical order, care being taken to keep all cards for each individual together in date order, thus making a complete record of all information regarding each employee on a fev7 cards, requiring only two cards for a years reoord. This file i3 consulted at the time when making any ad justment in wages and presents the employees record in the most condensed possible form. j'31-rrra.Y r et o r t o ? f r o i.t t it u d e & at t en d an c e A very careful record is kept of the Promptitude & Attendance of all factory em ployees. Every morning just after starting time the timekeeper makes up a list on Form A 19 showing the men who have not called for their time cards. These names he can readily determine from the fact that the time cards which had been numbered the day before had not been called for. This list is then sent to the Superintendent thereby giving him immediate advice of the men absent or tardy in each department. This report cones back to the timekeeper during the day and he then finds out from the foremen the cause of the tardiness or absence using the following letters to designate the various reasons; T Tardy AX Absent-excused S Sick H Hurt L6 Laid off Q quit Each day this report is drawn of? on form A 19 a thus compiling all of the information for the month. Promptly on the 1st of the month the figures are compiled in the following manner: The number of actual working days in the month (deducting Sundays and Holidays) is figured. Then 1b figured the number of days eaoh man appears on the pay roll. In case a man is discharged or laid off before the end of the month or his employment does not begin until during the month some time, only the exact number of days during whioh his name was on the roll is used. In this way the correct possible number of working days for each department ia determined. Kext is figured the percentage of attendance by deducting from the possible days worked the number of days missed on account of absence. This shows the actual days worked which is figured as a percentage against the possible days. The actual days worked is then taken as the basis for figuring the promptitude report. The number of cases of tardiness are deducted from the actual days vrarked and thus is figured the per centage of promptitude. Note - this is figured against the actual days and not the pos sible days worked. This information is shown on form A 19 b. For the benefit of the men a copy of this report is sent out by the Superintendent showing the order in which th9 department stands each month and all of the data regarding the number of men late, percentage, etc. This report is pasted up on the bulletin boards by the foremen for the general information of the workmen. A consolidated report is made out in the General Superintendent's office on form A 19 a showing the record of all factories. The promptitude of the employees in all of our factories is something remarkable. This has been attained largely through the use of this report. During the past year our record has never fallen below 98# in all factories and almost every month was over 99$, June 1904 being 99.4# of promptitude for 12403 working days. A record of the office people and foremen ia kept on a Bundy time recorder and compiled on an A 19 b blank. 0007-SWP