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
One form of card used with this type of recorder is shown in Fig. 16.
One card is used for each job on which a man works. It will be noted
that the time is recorded in decimals. Instead of the usual 12 hours,
the recording wheel is divided into 24─hour periods, or if desired,
into 23 hours, automatically eliminating the noon hour. The 23─hour
wheel prints 12 at noon and again at one o'clock, 13 at two o'clock,
etc. At 3:30 P. M., for instance, the clock would record 14.50, meaning
14½ hours. On the card illustrated, the record shows the job to have
been started at 8.08 and finished at 11.40, the elapsed time being 3.32
hours.
[Illustration: Fig. 18. The Calculagraph, Manufactured by the
Calculagraph Company]
A clock of similar type accommodates a sheet of any size, and provides
for as many separate time records on the same sheet as may be desired.
A sheet may record the time of a single employe for an entire day and
show the exact time worked on each job. Or, in some industries, the
card may be made for a job and arranged to accumulate the time of all
employes working on the job. Fig. 17 shows how several time sheets of
this class can be bound together, making a daily time and pay sheet
for each employe. From this sheet the time is distributed to the cost
sheets.
Still another type of time recorder, which offers certain distinct
advantages, is shown in Fig. 18. This machine is used to obtain a time
record for each employe on each separate job or operation.
The distinctive feature of this machine is that it records the elapsed
time. When a man commences work on a new job, he places his card in the
machine and by moving a lever registers the starting time. When the job
is finished, he again places the card in the machine, this time moving
a second lever, and registers the exact time that he has worked on the
job. The advantage is apparent. With an ordinary time stamp printing
the starting and finishing time, it is necessary for a clerk to
mentally compute the elapsed time. With this machine the elapsed time
is mechanically computed and printed, saving the time of the clerks and
doing away with all possibility of clerical errors.
[Illustration: THE MECHANICAL DRAFTING DEPARTMENT AT THE PLANT OF THE
GREEN FUEL ECONOMIZER COMPANY, MATTEAWAN, N. Y.]
Fig. 19 illustrates the form of record made by this machine. The record
shows that workman No. 38 commenced work on job No. 530 at 9:45 A. M.,
that he was employed on this job 2─8/10 hours, and that the operation
was milling.
[Illustration: Fig. 19. Time Record Made by the Calculagraph]
The machine is made to register either hours and minutes, or hours and
tenths of hours. For cost─keeping purposes the latter is preferred for
the reason that it is much easier to figure time at a given rate in
tenths.
A form of card, without the record, is shown in Fig. 20. The card can
be of any size desired, the only requirement being a blank space for
the time record in the upper left─hand corner.
Public-domain text, read in full here on John Shaqi.
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