Cyclopedia of Commerce, Accountancy, Business Administration, v. 01 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 01 (of 10)
American School of Correspondence
Accounting; Business; Commerce
=16. Purchasing Agent.= The purchasing agent has charge of the purchase
of all materials for the manufacturing branch, and in some cases for
the commercial branch. In a purely trading concern, his duties would
be in connection with the commercial or selling branch, but in a large
industrial enterprise, the purchase of office supplies, advertising
literature, etc., is usually under the supervision of the comptroller,
chief accountant or advertising manager.
He procures catalogues, price lists, names of manufacturers and
dealers, and keeps generally informed as to sources of supply. He
obtains samples which are submitted to tests by the engineering
department or otherwise.
With the superintendent and general manager, he makes schedules of
materials, secures bids, and places orders. Records of orders and all
information needed in his office are kept according to the systems
prescribed by the comptroller.
He has full authority over the store rooms, in which he is assisted
by the chief stores clerk. This department receives all goods, checks
receipts with orders or invoices, stores the goods, delivers them on
properly executed requisitions, and maintains perpetual inventory
records as prescribed.
EMPLOYMENT DEPARTMENT
=17.= A department, or rather a sub-department, not shown on the chart
but found in some establishments, is the _employment department_. This
department is very properly in immediate charge of the superintendent,
and, in the average manufacturing plant, he will hire all men.
In a plant employing a great number of men, it is impossible for
the superintendent to personally take charge of this work, and an
employment agent is placed in charge.
The employment agent keeps records of all employes and applicants and
hires all men needed by the different foremen.
GENERAL MODIFICATIONS
=18.= The organization that we have described is a representative
illustration of the application of the principles to a large
enterprise, necessitating a considerable number of subdivisions.
But even here the charts show only what may be termed the principal
divisions; the charts might be extended in greater detail. The
explanation might include the exact duties of every employe in each
department, but, as our purpose is to present general principles in
sufficient detail to serve as a guide, explanations of these minute
details have been omitted.
There are, however, modifications to be found in certain cases which
may be made clear by further suggestions. We have referred to the
comptroller, and while in many concerns no such office is recognized,
at least by that title, some man in every business of any magnitude
fills an analogous position.
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