Graphic chart showing fluctuations in operation expense, 163 H Halsey premium wage system, 68 I Individual record card, 224 Individual time record card used with calculagraph, 99 Industrial conditions, betterment of, 199 Industrial enterprises, development of American, 195 Interchangeable manufacturing, 200 Inventory for machine tools, 34 Inventory for small tools, 63 Inventory of manufactured goods, 40 Inventory of parts and finished stores, 38 Inventory record of small tools, 35 Inventory sheet for drawings and patterns, 36 Inventory sheet for materials and supplies, 37 Inventory, taking, 29 Inventory, work in process, 39 Invoice, 243 J Job card showing names of operations, 86 Job card used with Dey time register, individual, 88 Job card with time chart, 85 Job costs, 171 Job time cards, 85 Job time sheet used with Dey time register, 89 Job time summary, 234 Journal showing adjusting entries, 188 L Labor costs, 170 comparison of, 179 Labor records, 65 paying employes, 103 piece─work records, 97 production time records, 81 records of employes, 106 time keeping, 74 wage system, 66 Labor─saving inventory tag, 31 Loose─leaf form for inventory of machinery and equipment, 33 Loose─leaf record of goods ordered and received, 21 M Machine─shop management, 193─249 manufacturing plant, 205 manufacturing work, 238 methods and records, 220 modern meaning of, 204 official communications, 217 plant orders, 240 production orders, 239 shop management, 215 storing and issuing materials, 241 successful management, 218 tracing orders, follow─up methods for, 245 Machinery and equipment records, 58 Manifold order blanks, 25 Manufacturing, 193 American, 195 conditions and developments, 193 early New England mechanics, 194 interchangeable, 200 methods of modern, 200 Manufacturing order register, 121 showing location of work in shop, 119 Manufacturing orders, 110─125 production, 111 records of, 119 shop, 115 standing, 118 tracing, 124 work, 117 Manufacturing plant, typical, 205 layout of, 206 organization of, 210 Manufacturing work, 238 Material costs, 167 comparative record of, 180 Material returned to stock, 57 Mechanical time records, 87 Mechanics, early New England, 194 N Non─productive labor, 140 O Official communications, 217 Operating expense statements, 150 charts, 164 comparative figures, 154 expense of manufacturing departments, 155 general expense statement, 158 lengthy statements undesirable, 151 source of data used, 155 statements for foremen, 159 tabulate essentials, 152 what statement should show, 153 Operations tag used in an underwear mill, 97 Order record of manufacturer, 20 P Paying employes, 103 Pay─roll distribution, 142