Document Type
Article
Publication Date
1908
Abstract
In every manufacturing plant large enough to employ several hundred persons, as well as in smaller shops where the men are scattered over several floors, one of the greatest problems in connection with a cost system is to secure accurate records of the time each man spends on his jobs without requiring him to walk to and from a time clock to have his cards stamped. This is especially true in shops where men work on a number of small jobs during the day and the floor space covers a considerable area. One solution of this problem would be to place time clocks at convenient locations in each department, so that the workmen could reach one in a few steps, but when confronted with the cost of installation, the average factory manager considers it so excessive as to be out of the question, although in most cases the clocks would soon pay for themselves in securing accurate time records and reducing the clerical labor. Therefore the system devised and followed by the De Laval Separator Company at their main works at Poughkeepsie, N. Y., where the conditions of operation were particularly difficult, especially on account of the floor area, being about 4 acres, will be of interest, as their method has overcome these objections and solved the problem at an extremely low cost of installation.
Relational Format
article
Recommended Citation
Jarvis, Nelson W., "Telephone in cost accounting: A novel and successful method in actual use; Telephone in factory cost accounting" (1908). Individual and Corporate Publications. 30.
https://egrove.olemiss.edu/acct_corp/30