File:Cost keeping and scientific management (1911) (14773576852).jpg

Identifier: costkeepingscien00evan (find matches)
Title: Cost keeping and scientific management
Year: 1911 (1910s)
Authors: Evans, Holden A
Subjects: Cost accounting Factory management
Publisher: New York (etc.) McGraw-Hill book company
Contributing Library: The Library of Congress
Digitizing Sponsor: The Library of Congress

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value of time studies is in exposingdefects in methods, organization and equipment, and pointingout the remedy, they are also of value in that they point outfundamental conditions under which the work is accomplished,and cause study and investigation to be devoted to betteringthese fundamental conditions. In a large blacksmith shop at the Mare Island Navy Yardtime studies disclosed the usual glaring defects; many ofwhich were immediately corrected. They also exposed thevery large amount of time in which the smiths are not work-ing at the hammer or the anvil, but are tending their fires orwaiting for a heat. Improvement was made by requiringbetter supervision, which produced closer attention on the partof the men, but the unavoidable loss was large. To produce further appreciable improvement, requiredchanges in the fundamental conditions which will reduce thetime required to take the heats. Coal was the fuel used, and I gave careful consideration WASTE TIME DETECTED BY TIME STUDIES 135
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136 COST KEEPING AND SCIENTIFIC MANAGEMENT to the subject of improvement in the quality of the fuel.After much study, investigation, and many experiments itwas determined that crude oil can be successfully burned, notonly in furnaces, but also in open blacksmith forges. Thefirst blacksmith shop in the world to use oil exclusively wasthe result, and this was brought about by the use of timestudies. With this change the time required to take the heatswas greatly reduced, and owing to this, the output of thesmiths was increased forty per cent. In addition to this greatimprovement, the cost of fuel was also reduced more than one-half. To obtain the best results, a manager or an engineer shouldbe fully informed of all fundamental conditions, and all sur-rounding circumstances. He is then in a position to take upthe work intelligently; he knows where the large savings canbe effected. He does not at first bother with the small sav-ings which may be possible, but immediately attacks the large

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