Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)
American School of Correspondence
Accounting; Business; Commerce
The simplest method of doing this is by the use of small brass checks
bearing the individual numbers of the men. For this purpose a _Tool
Check Board_, as shown in Fig. 28, is provided. This is lined off
in small square or oblong spaces, the number of spaces equaling or
somewhat exceeding the number of men employed in the departments served
by the Tool Room. At the top of each of these spaces is the name of
one of the men; and beneath the name two pins project about an inch
from the face of the board. Under each pin is the man's individual
number. Two forms of brass checks are used, a circular disc of ⅞ inch
diameter, and a rectangular one ½ inch by 1¼ inches. Each check
has a hole by which it may be hung on the pins, and each bears the
individual number of the man, the checks being used in pairs of one
circular and one rectangular check.
[Illustration: Fig. 28. Tool Check Board.]
All tools are kept upon shelves, divided for individual tools or, in
some similar manner; and in front of each tool is a pin similar to
those on the board, upon which checks may be hung.
The operation of this method is as follows: the circular checks (there
are usually twelve of them) are issued to the men of corresponding
numbers. The rectangular checks are held upon the left─hand pins under
the men's names. When a man goes to the Tool Room for a tool, or
sends a boy for one, he presents one of his circular checks. This the
Tool Keeper hangs on the right─hand pin under the man's name. He also
removes one of the twelve rectangular checks, and hangs it on the pin
in front of the space from which the tool was taken. If the workman
sends for another tool, another circular check is added to the first
one, and another rectangular check removed from the board.
It will be seen that there must always be twelve checks on the board
under each name, counting both rectangular and circular ones. The
absence of a tool from a shelf is accounted for by the rectangular
check hung on the pin in place of it, and the number of this check
shows what man has the tool. The number of circular checks on the board
shows how many tools each man has in his possession.
The result of this method is that tools can be issued and taken back
very rapidly; and accurate and positive records are very quickly made,
without the use of a book, card, slip, or writing of any kind.
At the end of the week, _all_ tools are turned in to the Tool Room,
thus enabling the Tool Keeper to check them up and rectify any possible
errors that may have been made during the preceding week. On Monday
morning, such tools as are needed are re─issued.
[Illustration: ENGINEERING DEPARTMENT, DOBIE FOUNDRY & MACHINE CO.,
NIAGARA FALLS, N. Y.]
COST─ANALYSIS ENGINEERING
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