=7. Working Authorities in Large Enterprises.= The next logical step in the development of our organization is a study of the working authorities and responsibilities of the different officers and their assistants. We have seen that the administrative authority is for practical purposes centered in the general manager. It is not to be supposed, however, that in a large industrial organization he will personally supervise all of the details of operation of the commercial and manufacturing divisions. His time must not be taken up with details which can be as well handled by subordinates. He should be free to devote his time to questions of policy, the providing of finances, the consideration of new fields of endeavor, and the making of the more important contracts. His immediate assistants will be a _Comptroller_ and a _Superintendent_. The comptroller fills a position identical with that of a business manager or an assistant manager. His duties are mainly in connection with the commercial division. It is his business to devise systems of accounts and systems for recording the activities of every department, and have reports compiled, in proper form for presentation to the general manager. His is a statistical department, filling a place between the general manager and the subordinate departments, and, while not closing the avenues of communication between these departments and the general manager, it is here that reports and records of results are concentrated. [Illustration: Fig. 1. Chart of a Corporate Manufacturing Enterprise] The superintendent is in immediate charge of manufacturing operations and is responsible for the custody of all property used in manufacturing. His position does not close the avenue of communication between factory departments and the general manager. Fig. 2 illustrates the subdivisions of the commercial and manufacturing branches. This chart does not go back of the administrative section of the organization, as the stockholders have no direct connection with the actual operation of the business. We find the subdivisions of the commercial branch in charge of the following: _Chief Accountant_, with direct supervision over all bookkeeping and accounting records; _Chief Stenographer_, in charge of all stenographic and circularizing work; _Advertising_ and _Sales Managers_, in charge of publicity and selling campaigns; _Credit man_, in charge of credits and collections.