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
There are few measurements in the field which can be reduced to a unit,
or rather which can be counted directly. Linear measurements are easy
enough to get; the measurement of area is a little more difficult;
while the measurements of volume, especially in rough work, are often
extremely difficult to make in a satisfactory manner. Measurement by
weight is often found to be of great advantage, if proper facilities
can be arranged for weighing.
The measurement of drill output is extremely simple. The holes for any
one day's work can be marked as they are finished, and, at the end of
the day, all measured; or they can be measured as finished, and their
depth taken, and hence the entire day's work is easily determined.
This, of course, is a linear measurement; and in the same class would
fall such work as laying track, ballasting, grading with a road
machine, and the measurement of the work of track and wheel scrapers.
The measurement of quantities whose units are areas is only a little
more difficult. Paving, for instance, is very easily measured, the
distance from curb to curb generally being constant, and so really
reducing the measuring to a linear measurement──that is, the length
of the section of pavement laid. Brick laying, while really a cubical
measurement, is taken in the same way, the area of the face of the wall
laid being taken, and multiplied by the standard number of bricks to
any given thickness of wall. This really reduces the measurement for
brick laying to a unit─basis, the unit being one brick. Painting and
plastering are measured in the same way; and so also is roofing. On
road work, plowing and sprinkling are estimated per unit─area; and in
quarry work, channeling is so estimated.
The determination of volume on construction work is liable to be very
difficult. Take, for instance, the output of a steam shovel cutting
through rock. The walls of the cut will be very irregular both in line
and in slope, no matter how skilfully the shovel is operated; and the
face of the cut is liable to be even more irregular. No absolutely
exact measurement can be made; and for this reason it is common
practice to estimate the contents of the cars rather than attempt to
estimate the size of the pit excavation during any one day. Generally
the size of the pit is roughly measured, and the yardage figured from
this measurement. It is also figured from the number of cars loaded,
and, if carefully done and the estimate of the volume of the cars
loaded is correct, both figures should balance at the end of the month
with the monthly estimate, which, on account of the large volume
measured, can practically ignore such irregularity as would affect the
other two measurements. In earth excavation, the measurement is much
simpler, because the pit is more regular and the cars can be fully
loaded.
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