Cost─analysis engineering, 251─318 chronological charts, 318 cost keeping, 288 cost reduction, 292 cost showing, 282 cost subdivision, 277 definition of, 251 discipline, 302 educational supervision, 256 field layout, 313 gang work, 254 individual incentive, 253 instructions to foremen, 307 introduction of new methods, 311 labor─saving devices, 305 Cost─analysis engineering material supply, 316 modern manager, 251 old vs. new machinery, 317 output, 280 rewards, 255 science of management, 253 standard instructions, 318 stimulating the men, 296 bonus systems, 298 bulletin board posting, 299 discharges, 297 early hours, 300 education on the work, 301 enough foremen, 300 gang and team work, 299 high pay, 299 prompt pay, 300 watching work, 296 subdivision of duties, 257 unbalanced bids, 316 use of charts, 284 use of maps, 318 Cost getting, 262 cost distribution, 267 foreman's report, 267 punch─cards, 264 time─keeper, 262 written time cards, 266 Cost summaries, 165─190 continuous process factories, 182 controlling accounts, 185 for small shops and repair jobs, 178 cost data, 166 comparative cost records, 177 job costs, 171 labor costs, 170 material cost reports, 168 material costs, 167 production records, 183 Cumulative job time card, 96 Cumulative time records, 95 D Daily record of piece work, 99 Daily record of time of one man, 82 Daily report of transfer clerk, 122 Daily time card for machine operations, 83 Day wage, 66 Departmental expense, 143 Departmental labor distribution sheet, 172 E Efficiency chart indicating cost of channeling rock, 285 Efficiency chart showing costs in connection with steam─shovel work, etc., 286 Emerson efficiency system of wage, 71 Employe card showing complete record of, 108 Employes paying, 103 records of, 106 Employment card, 222 Engineering, cost─analysis, 251─318 Expense distribution, 127 basis of, 128 on cost of labor, 131 on cost of material, 131 on cost price, 130 on selling price, 130 methods of, 132 machine─hour rate, 134 man─hour rate, 133 percentage, 137 selling expense, 129 time cost, 128 F