The manufacturing department includes the _Purchasing Agent_, who purchases all manufacturing stores, materials, and supplies; _Chief Stores clerk_, in charge of the storage of all materials and supplies; _Chief Engineer_, who designs new products, new machinery for the manufacture of that product, and conducts all experimental work; _Chief Draftsman_, who superintends the work of the drafting rooms; _Assistant Superintendent_, in charge of maintenance of power and heating plants, internal transportation facilities, machinery and buildings; _Foremen_, in charge of shops employed in production work. As shown by the lines of communication, represented by the heavy lines, the authorities of the comptroller and superintendent extend to every phase of the work of the commercial and manufacturing branches. The comptroller is in communication with the manufacturing branch since the making of schedules, time keeping, and the assembling of cost statistics are all centered in his office. He does not, however, assume any of the duties of the superintendent, and while their work is closely related, the two officers conduct their departments without conflict of authorities. It must be remembered that they are equally responsible to the general manager, which of itself requires cordial coöperation. [Illustration: Fig. 2. A Chart of Working Authorities in a Manufacturing Business] =8. Organization Applied to Small Business.= We have referred only to large manufacturing enterprises divided into many departments, necessitating a division of executive duties among a large number of minor executives. While, in the organization of a smaller enterprise, not all of these department heads will be required, the principles of organization, so far as division of authority is concerned, remain the same. In the small corporation, we find the same board of directors elected by the stockholders. This board may be small, consisting of no more than five, or even three members, but the same executive officers are elected. One man may hold more than one office, as secretary and treasurer, or vice-president and treasurer, yet each office is filled. If the board is small the executive committee may be omitted, in which case the board itself performs the duties of the executive committee. There is the same general manager; at least the duties exist even though there be no such office in name. The president may act as the executive head, and be recognized as the actual manager of the business, but in so doing he is acting in an entirely different capacity than that pertaining to the office of president. Extending the illustration to a small manufacturing enterprise, the general manager may assume all of the duties of the comptroller in the operation of the commercial branch; he may be his own sales manager or credit man; or in the manufacturing branch, he may act as superintendent.