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How to Reduce Factory Costs; A Factory Manager's Note-Book of Cost-Cutting Experiences ...

How to Reduce Factory Costs; A Factory Manager's Note-Book of Cost-Cutting Experiences ...


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About the Book

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 Excerpt: ... we rate them as costing us 50 per cent more by reason of handling. The consideration of this subject involves proper cost of material, which should include invoice price, freight and handling from the receiving to the shipping door. The purchased material upon which no manufacturing has been done should bear its proper proportion of shop and general expense; all other material should be subjected to a greater percentage, as more handling is required before reaching the manufacturing stage. These percentages will vary with every manufacturing establishment, but can be closely approximated by a careful investigation. For ready example suppose we add, say 10 per cent to purchased material and 15 per cent to material that undergoes handling for manufacture. The remainder of shop and general expense should then be applied as a percentage on the manufacturing labor involved on each item. Applying this to the above would give the following results: The completed article is to absorb $50.00 of shop and general expense. Purchased material, add say 10 per cent on $10.00 for handling $ 1.00 Plate VIII: To eliminate swinging wires and shades, this simple gas pipe fixture used in the Washburn Shops of the Worcester Polytechnic Institute. Wiring is beneath the floors (See chapter X) Manufactured material add say 15 per cent on $40.00 for handling 6.00 The remaining $43.00 is to be distributed according to the manufacturing labor performed on each article, viz. 86 per cent on $50.00 43.00 Total shop and general expense $50.00 This would leave the detailed figures as follows: Bal. S. and G. Ex. 86 Per Cent Mfg. on Mfg. Material. Labor. Labor. Total. Material manufactured. $46.00 $50.00 $43.00 $139.00 Material purchased 11.00 11.00 Total cost of detailed parts $150.00 From...


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Product Details
  • ISBN-13: 9781130035766
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 189 mm
  • ISBN-10: 113003576X
  • Publisher Date: 01 Mar 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 77 gr


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