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Image from page 376 of "Railway mechanical engineer" (1916) | by Internet Archive Book Images
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Image from page 376 of "Railway mechanical engineer" (1916)

Identifier: railwaymechanica89newy

Title: Railway mechanical engineer

Year: 1916 (1910s)


Subjects: Railroad engineering Engineering Railroads Railroad cars

Publisher: New York, N.Y. : Simmons-Boardman Pub. Co

Contributing Library: Carnegie Library of Pittsburgh

Digitizing Sponsor: Lyrasis Members and Sloan Foundation


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Text Appearing Before Image:

ring the day and then j^uess at the other half,some familiar general expense charge usually being used. Anoticeable evil of tlie system was that the workmen would, inorder to accommodate the foreman, knowing that he is trying toget a low production cost, cut off a little lime from the actualtime worked, to help matters along. The new system gives acorrect time record. All charges are made to a T. S. O. account,or to the standing shop order in the event of some small job onwhich a cost has already been olitained. There is no generalexpense account such as shop machinerypairs. If time is spent in making repairs toor grinding tools, and similar work, the \time to account A, which is the central ti count. This expense is takenat the end of the month. and tools or tool re- a tool room machine wiirkmaii charges his d room expense ac- care of when the books are closed Tools formeiit in tile sliipnunt tocentral to,,l lUtside points are wrapped for shi])-■om and deli\creil to the storekeeper


Text Appearing After Image:

Illinois Central Tool Catalog together with reijuisition showing the charges. If the order istilled in full, the requisition is held by the store department,but if not, it is returned after being checked with the goodsdelivered. The tool room copies the order into a record bookwhen first received, which serves as their record. .-NCCOrXTIXG The pricing of goods shipped is done by the tool department.When a shipment is made up. tlie price of each article is en-tered on the requisition which goes with the goods to the storedepartment, this serving as an invoice of the goods shipped.A double-entry bookkeeping system is maintained and the booksare closed into profit and loss account at the end of each monthto ascertain whether the selling prices are higli enough to cover all exjienses. .Ml work delivered from tlie central tool room isregarded as a sale and an entry made in the journal chargingthe consignee and crediting sales. A card index record of allgoods shipped to outside points is ke


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Taken circa 1916