We find the purchasing of material and supplies in charge of a _Purchasing Agent_. We find these purchases checked by a _Receiving Clerk_, turned over to a _Storekeeper_, and subject to examination by a regular _Inspector_. They are then put into the storeroom, whence they are drawn as needed for the different departments, the foremen of which sign definite orders for such kinds, quantities, and qualities as may be needed, specifying the purposes for which they are to be used or the particular orders to which they are to be charged. When issued, they are receipted for by the person receiving them. All this is conducted with the same regard for business rules as if the foreman were making a purchase on his own account and paying for the goods. We find the selling of the product in the hands of an expert _Sales Manager_, often assisted by a corps of engineers, draftsmen, bookkeepers, and clerks, numbering more persons than the entire factory's force of non─producers twenty years previously. A _Credit and Collection Department_ attends to all collections, and the _Treasurer_ and _Cashier_ see to it that the money for the pay─roll is on hand when wanted. A _Production Engineer_ regulates the volume of work going into the shop, and the sequence of mechanical operations by which each piece or part is to be machined and perfected. An assistant to the Superintendent looks after the condition and maintenance of grounds and buildings, yards, and the transportation facilities of the plant. By these developments of the system of management into a division of duties and responsibilities, the time, attention, and abilities of the Superintendent may be devoted to his legitimate purposes of _superintendence_ or _supervision_, planning and directing the work of the assistants and heads of departments. =A Typical Manufacturing Plant.= For the purpose of taking up the question of Management in a systematic and practical manner, we must first assume that we have a shop to manage; and secondly, that it is of the usual type of manufacturing plant, built, organized, and managed at the present day. The plan of such a plant is given in Fig. 1. In planning a plant of this character, provision must primarily be made for the various departments for the following purposes: 1. An _Engineering Department_, wherein the machines forming the product may be designed and the drawings made for the various classes of mechanics who are to perform the work of turning out the product. 2. A _Pattern─Making Department_, in which the necessary patterns are made for use in the foundry for producing the castings. 3. A _Forge Shop_, capable of producing such forgings as are required in the machinery to be built. 4. An _Iron and Brass Foundry_, in which may be produced the rough castings of the parts that are to enter into the machines constituting the product.