=29. Tracing the Order.= The system of tracing orders through the shop or factory is very important and should be as nearly automatic in operation as possible. There may be many orders which need not necessarily be traced, but a system that will automatically keep the office informed on the progress of _all_ orders, will pay for itself in the time saved in tracing a single order without proper records. To attempt to find the exact condition of work in progress without a tracing and recording system, is not alone expensive, but unsatisfactory in results; the degree of accuracy is measured by the ability of foreman to make accurate estimates. Practically, foremen should be best able to estimate the time required to complete a job, but their estimates will be found to vary greatly on similar jobs; time standards are more accurately determined by a comparison of the records of past performances. When practical──and it has been found practical in many industries──a transfer office should be maintained in the works. This office should be in charge of a transfer clerk, who will record all transfers of work in progress from one department to another. Theoretically, all work should pass the transfer office. In the manufacture of small parts, this can be done without loss of time, provided the transfer office is centrally located. When heavy work is the rule, it is not practical to carry out this plan in detail, but such transfers should be conducted under the supervision of the transfer clerk. The transfer clerk should maintain records of orders in progress, which will be duplicates of the office records, reporting all transfers to the office on the form shown in Fig. 47. This is a simple report form, giving order numbers, part numbers, quantities, and names of the departments between which transfers are made. When no transfer clerk is employed, it is necessary to obtain reports, in the same form, from the different foremen. This report should provide for an acknowledgment of the receipt of work, as well as a record of deliveries. The form shown in Fig. 48 gives a double check, since the quantities received must agree with the report of deliveries from the department from which the work was received. From these reports, the order records are made in the office. In addition to their value in maintaining a record of orders, the tracers and reports are used to advantage in compiling an inventory of work in progress. [Illustration: COST DEPARTMENT, NATIONAL CASH REGISTER CO., DAYTON, OHIO] GENERAL EXPENSE AND COST SUMMARIES EXPENSE DISTRIBUTION