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
[Illustration: Fig. 28. Individual Time Record Card Used with the
Calculagraph]
[Illustration: Fig. 29. Daily Record of Piece Work]
A form for a record of operations in an underwear mill is shown in Fig.
25. This is in the form of a shipping tag with particulars of the order
at the top, followed by a list of the operations. As fast as the goods
are cut, they are tied in bundles of one dozen garments. The tag is
then attached, the cutters' names or numbers are entered on the lines
opposite their operations, and the bundle is delivered to a storeroom
located conveniently to the machines.
[Illustration: Fig. 30. Record of Unfinished Piece Work]
[Illustration: Fig. 31. Production Record for Determining Piece Rates]
In the mill where this particular system is in operation, each
operator delivers her work to the storeroom and receives more work as
needed──always writing her name on the tag. When the work is received
in the storeroom, a clerk records the last operation on the operator's
time card, Fig. 26. One of these cards is used for each operator and
accommodates the record of work for an entire week. Provision is made
in the column at the left for a record of the kind of work, while
the record of dozens finished each day is shown in the proper daily
columns. At the end of the week, when extensions have been made, this
card shows the amount of wages due, the different kinds of work done,
and the quantities finished. In connection with this, the usual clock
record of total time is kept, and a comparison of the piece work and
clock records will show whether or not the operator is maintaining
standard time on the different classes of work.
[Illustration: Fig. 32. Sheet for a Record of Total Time]
In the manufacture of certain classes of cans, some of the operations
are paid for on a piece─rate basis; but payment is made on the basis of
the production of a crew. The operation of crimping tin ends on certain
cans, requires a crimper and several helpers, the latter preparing the
cans for the operation. For this operation, the pay of all members
of the crew is based on the number of cans finished; that is, if the
number finished by a crew consisting of one crimper and four helpers
is 2,000, the crimper will be paid for that number, while the helpers
will each be paid for 500. The form used for a record of production on
this operation is shown in Fig. 27. This is the assembled record, the
individual time records being made mechanically on a card, Fig. 28.
[Illustration: Fig. 33. Combined Piece Work and Time Record for
Pay─Roll Purposes]
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