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Home , August 1924, July 1924

T ,FFICE OF THE I3U L L E T L ` SMVICE SECRETARY fI) These bulletins are issued semi - m o n t h l y o n t h e firs t Q and fifteenth of the month for the purpose of conveying I West 42nd Street information to members regarding the affairs of t h e Association. They are issued in uniform style suitable Ne w Y or k for filing . All communications and suggestions i n Q reg ard t o the Bulletin Service should be addressed to the Secretary of t h e Association. umuuonuuuununuuuuununnnnninuumuunnmm -1919' umuuuuuuununnuummuuuuummuunuuunumimumuuumuuummuuuuuuuuumuuuuuummuuuununummommmmmmi

NO, 102 (NEW SERIES) , 1924

CURRENT COST LITERATURE Our Cost Literature Bulletins which are issued on the fifteenth of each month contain all the available references to cost articles and cost material published for the most part du ri ng the past mont h. T h e references are classified according to industries and topics, It is hoped that this arrangement will ma ke the references more useful to our members and facilitate preserving them for future refer- ence. Whenever two or more articles from the same magazine are listed the address of the magazine is given only in connection with the first listing. AUTOMOBILE BODIES Childs, K. L. Lower Cost and Weight Chief Fabric Body Advantages. The Auto- motive Manufacturer, 153 Waverly Place, N. Y. C. June, 1924. pp. 10 -11. Nagelvoort, B., and Perry, T. D. System to Cut Cost of Handling Body Timber. Motor Vehicle Monthly, 1010 Arch St., Philadelphia, Pa. August, 1924, pp. 29 -30, 70. BUDGETS Bruere, H., and Lazarus, A. Applying the Budget System to Railroads. Industrial Management, 120 West 32nd Street, N. Y. C. July, 1924. pp. 35 -46. Miller, E. T. Budgetary Control Possible in Small Plants. Typothetae Bulletin, 600 W. Jackson Blvd., , Ill. , 1924. p. 129. BURDEN Fuwa, T. Flow Shall We Calculate the Cost of Exhaust Steam. Chemical and Metallurgical Engineering, McGraw -Hill Co., 10th Ave. at 36th St., N. Y. C. , 1924. p. 150.

BUSINESS CYCLES AND FORECASTING Mathewson, P. The Working Value of the Economic Forecast, Management and Administration, 20 Vesey St., N. Y. C. August, 1924. pp. 181 -3. Vanderblue, H. B., and Crum, W. L. The Relation of a Public Utility to the Busi- ness Cycle. Harvard Business Review, A. W. Shaw Co., Cass, Huron & Erie Sts., Chicago, Ill. July, 1924, pp. 409 -20.

CHEMICAL Kuesel, J H. Accounting in Chemical Plants. The Certified Public Accountant, 421 Woodward Bldg., , D. C. July, 1924. pp. 165 -9. 1327 Between These Two

Electric Accounting Machine Machines Some of the analyses compiled: A 11 accounting information necessary to the successful Labor operation of a business is Material obtained Purchase Sales ACCURATELY Orders SPEEDILY Production Inventory ECONOMICALLY Payroll Expense in conjunction with existing accounting routines, yet they extend the usefulness of your Electric Sorting present methods to a point un- Machine known to manual procedures. Electric Tabulating and Ac- counting Machines (Hollerith Patents) make special analyses possible and profitable. Write firr further i►tforntalion INTERNATIONAL BUSINESS MACHINES CORPORATION TABULATING MACHINE COMPANY DIVISION 50 BROAD STREET, Canad ian Br a n c h : 30 0 C am p b ell Ave., , Ont. Members of the National Association of Office Appliance Manufacturers Offices in all Principal Cities of the World CONSTRUCTION Aston, T. Reducing the Cost of Concrete Bulkheads. Concrete, 1807 East Grand Blvd., Detroit, Mich. July, 1924. pp. 28 -30. Browne, E. E. Electrical Construction. Journal of Electricity, McGraw -Hill Co. , 1924. pp. 20-1. Cost of Concrete Sewers in Hamilton, Ontario. Concrete. July, 1924. pp. 24 -7.

CONSTRUCTION - HIGHWAYS Boulanger, J. L. Establishing a Cost - Keeping System. The Canadian Engineer, Church and Court Sts., Toronto, Canada. July 1, 1924. pp. 113 -15. Pritchett, C. M. Spiral Curves Cut Costs of North Carolina Road Work. Engineer- ing News - Record. McGraw -Hill Co., , 1924. pp. 132 -5.

CONTRACTING Farrell, M. G. Simple Accounting for Builders. Building Age, 239 West 39th St., N. Y. C. July, 1924. pp. 75 -6.

DEPARTMENT STORES Copeland, M. T. The Pro and Con of High Expense in Big Stores. Bulletin of Retail Dry Goods Association, 200 Fifth Ave., N. Y. C. July, 1924. pp. 12 -13.

DEPRECIATION, REPAIRS, MAINTENANCE AND OBSOLESCENCE Branch, A. M. Depreciation -Its Practical Application in the Case of the Security Building, St. Louis. Buildings and Building Management, 139 N. Clark St., Chicago, Ill. , 1924. pp. 23 -5.

DISTRIBUTION Hahn, L. Practical Method for the Reduction of the Cost of Distribution. Bulle- tin National Dry Goods Association. July, 1924. pp. 6 -9.

ELECTRICAL CONTRACTORS AND DEALERS Mitchell, F. V. A Practical System of Accounting for Contractor and Dealer. Journal of Electricity. July 1, 1924. pp. 22 -3.

FINANCIAL STATEMENTS Gilman, S. A Method of Balance Sheet Analysis. Management and Administration. August, 1924. pp. 147 -50. Wildman, J. R. Looking at Financial Statements. Haskins and Sells Bulletin. August, 1924. pp. 57 -61. FOUNDRIES Hall, H. L. The Economic Cost of Iron Castings. Machinery, 52, Chancery Lane, London, W. C. 2, England, , 1924. pp. 465 -6.

GENERAL AND MISCELLANEOUS Babcock, G. D. Organizing the Personnel for Production. Management and Administration. August, 1924. pp. 141 -6. Brown, G. C. Recording Job Costs to Show Profits. Management and Administra- tion. July, 1924. pp. 53 -8. Building Operation Accounts. Pace Student, 30 Church St., N. Y. C. July, 1924. pp. 118 -19, 124 -8. Charlesworth, C. W. Personal Remuneration in Its Relations to Cost Accountancy. The Cost Accountant, 6 Duke St., St. James, London, S. W. 1, England, July, 1924. pp. 37 -50. Clark, T. Managing Maintenance Work with Economy. Management and Admin- istration. August, 1924. pp. 191 -6. Evaluating the Cost Department. Mechanical Engineering, 207 Church St., Easton, Pa. August, 1924. pp. 477 -9. 1328 Gilbreth, F. B. and L. M. Classifying the Elements of Work. Management and Administration. August, 1924. pp. 151 -4. Gibson, H. L. Cost Accounting for the Manufacture of Tanning Extracts. The Pace Student. August, 1924. pp. 133 -4. Hall, Norman A. Costs for Executives. Industrial Management. July, 1924. pp. 14 -17. Herd, H. Bigger Results from Advertising Records that Reveal Your Best Media. Business Organization and Management, Parker St., London, W. C. 2, England. July, 1924. pp. 269 -73. Hitt, W. L. Maintenance of Plant Equipment. Management and Administration. July, 1924. pp. 43 -5. Holliday, W. T. Do Not Anticipated Future Costs Determine Gasoline Prices? Na- tional Petroleum News, 812 Huron Road, , Ohio. June 25, 1924. pp. 67, 69, 71. Hotchkiss, W. E. Administrative Control and Response. Management and Admin- istration. August, 1924. pp. 173 -5. Hotchkiss, W. E. Control of Functional Specialists. The Society of Industrial Engineers Bulletin, 608 South Dearborn St., Chicago. June, 1924. pp. 4 -5. Hotchkiss, W. E. Unity in Management Policy. Management and Administration. July, 1924. pp. 17 -18. Krieb, W. M. Building Operation Accounts. The Pace Student. July, 1924. pp. 118 -19. Layman, W. A. Capital Requirements for Manufacturing. The Iron Age. 239 W. 39th St., N. Y. C. July 24, 1924. pp. 210 -12. Litchfield, P. W. How We Get Uniform Output From Widely Separated Plants. Factory, A. W. Shaw Co., Cass, Huron & Erie Sts., Chicago, Ill. July, 1924. pp. 23 -5. McMillan, J. Financial and Cost Control Accounts. The Cost Accountant. June, 1924. pp. 18 -24. Nimmo, A. Accountancy and Its Relationship to Efficiency and Peace in Industry. The Cost Accountant. June, 1924, pp. 4 -10. Peters, H. R. Why Spending More on Cost Accounting Saved Us Money. System, A. W. Shaw Co., Cass, Huron & Erie Sts., Chicago, Ill. August, 1924. pp. 152 -5, 192. Roberts, G. E. Things to Tell Your Men. The Nation's Business, Mills Bldg., Washington, D. C. August, 1924. pp. 27 -8. Rogers, K. A. Cost Accounting Helped to Solve Business Problems. The Canadian Manufacturer, 51 Wellington, West, Toronto, Canada. June, 1924. pp. 25 -7. Schappert, J. M. From Order Received to Freight -Car Door. Factory, A. W. Shaw Co. July, 1924. pp. 45 -7. Sloan, A. P., Jr. "The Most Important Think I Ever Learned About Management." System. August, 1924. pp. 137 -41, 194 -7. Standardizing Cost Methods in the Welding Shop. American Garage and Auto Dealer, 775 Main St., Buffalo, N. Y. June, 1924. p. 66. Stevens, C. E. Statistics As an Aid to Executive Control. The Society of Industrial Engineers Bulletin. June, 1924. pp. 7 -8. The Science of Management. The Co- operative Official, Holyoake House, Hanover St., Manchester, England. July, 1924. pp. 189 -92. Thompson, S., and Freeland, W. E. Management Factors in the Shoe Industry. Management and Administration. July, 1924, pp. 75 -81. Tregoe, J. H. The Lessons That Business Failures Teach. System. August, 1924. pp. 141 -3, 214 -15. Waldron, F. A. Organization of Maintenance Division. Management and Adminis- tration. July, 1924. pp. 39 -42. White, P. When Does "Market Analysis" Pay ? -Seven Tests. System. August, 1924. pp. 147 -9, 178, 180. Whitman, A. H. Foreign Exchange Accounting. Harvard Business Review. July, 1924. pp. 465 -72. Williams, W. What Is on the Worker's Mind?" Canadian Textile Journal, Gardenvale, P. Q., Canada. , 1924. pp. 653 -5. GLASS United States Government Specification for Flat Glass for Glazing Purposes. The Glass Industry, 50 Church St., N. Y. C. July, 1924, pp. 129 -30. 1329 GRAPHIC PRESENTATION Haseltine, W. E. Graphic Control in a Small Hosiery Mill. Management and Administration. August, 1924. pp. 161 -7.

LABOR —WAGE SYSTEMS Barth, C. G. A Suggestion for a Premium System. Management and Administra- tion. July, 1924. pp. 71 -3. Incentive Systems of Wage Payment. Harvard Business Review. July, 1924. pp. 474 -80. LABOR —TIME STUDIES Reed, H. K. Making and Using Time Studies. Industrial Management. July, 1924. pp. 29-34• LUMBER Working Out a Cost Finding System, American Lumberman, Bldg., Chicago. , 1924. p. 69.

MACHINE SHOP Dowd, A. A. How to Estimate Machine Shop Costs. American Machinist, McGraw - Hill Co., June 12, 1924. pp. 883 -5. July 24, 1924. pp. 149 -56. McKinney, B. A. Report of Cost Accounting Committee — National Fertilizer Asso- ciation. The American Fertilizer, 1010 Arch St., Philadelphia, June 28, 1924. pp. 66, 71. MACHINE TOOLS Simonds, H. R. Determining the Selling Price of Machine Tools. Iron Trade Review, Penton Publishing Co., Cleveland, Ohio. , 1924. pp. 35 -8.

MATERIAL The Core and Control of Raw Materials. Factory. July, 1924. pp. 34 -5, 135 -6.

MECHANICAL DEVICES Labor - Saving Appliances in Accounting Work. Railway Review, 537 S. Dearborn St., Chicago. , 1924. pp. 1 -6.

MINING —COAL Matthews, C. H. One Way of Reducing Operating Costs. The Mining Congress Journal, Munsey Bldg., Washington, D. C. July, 1924. pp. 299 -300.

MOTION PICTURES Watterston, R. J Motion Picture Routine and Accounting. The Certified Public Accountant, 421 Woodward Bldg., Washington, D. C. July, 1924. pp. 163 -4, 169.

OIL REFINING Truesdell, P. Making the Refinery Show a Profit by Reducing Operation Costs. — Article 6—A Three Phase Cracking Plant. National Petroleum News. , 1924. pp. 57, 59, 60.

PLUMBING AND HEATING Baruch, A. Cost Finding for Plumbing Contractors. The Plumbers Trade Journal, 239 West 30th St., N. Y. C. June 15, 1924. pp. 1014, 1016. Starbuck, R. M. The Schoolmaster and His Class. Domestic Engineering, 1900 Prairie Ave., Chicago. , 1924. pp. 25, 27, 29.

PRODUCTION CONTROL Babcock, G. D. Changes in Equipment and Product Preceding Installation of Pro- duction Control. Management and Administration. July, 1924. pp. 19 -26. 1330 PUBLIC UTILITIES -BUS Bus Operating Results in Providence, R. I. Electric Railway Journal, McGraw - Hill Co. July 12, 1924. pp. 43 -5.

PUBLIC UTILITIES - ELECTRIC Kreul, A. H. Electric Range Maintenance Costs. Journal of Electricity. July 1, 1924. pp. 17 -19. Merrifield, 1. D. Balance -of- Stores Accounting System. Electrical World, McGraw - Hill Co. July 12, 1924. pp. 67 -9. Snow, H. A. Management Charts for Central Stations. Electrical World. July 5, 1924. pp. 12 -16. PUBLIC UTILITIES -GAS Humphreys, N. H. Gas Lost or Unaccounted For. The Gas Engineer, 150, Holborn, London, E. C. 1, England. May, 1924. pp. 99 -100.

PUBLIC UTILITIES - GENERAL Emery, J. A. Valuation for Rate Making. The Gas Industry, Buffalo, N. Y. June, 1924. pp. 195 -99. Simpson, J. Present Worth of Inventions Must Be Considered in Valuation. Gas Age- Record, 52 Vanderbilt Ave., N. Y. C. July 12, 1924. pp. 46 -7.

PUBLIC UTILITIES- RAILWAY County, A. J. The Nezu Problems of the Accounting Officer. Railway Age, 30 Church St., N. Y. C. , 1924. pp. 109 -12. White, J. L. Analysis of the Cost of Freight Car Repairs. Railway Age. July 5, 1924. pp. 21 -4. PUBLIC UTILITIES -WATER Armstrong, L. V. Lowering Pumping Costs in Small Water Works. Fire and Water Engineering, 318 West 39th St., N. Y. C. July, 1924. pp. 11 -12, 40.

RUBBER Dawson, J. J. Tire Factory Manufacturing Costs -111 (Production Reports Include Rubber Washing and Drying - Milling and Compounding - Calendering -Other Production Records -Tire Specifications). The India Rubber World, 25 W. 45th St., N. Y. C. June 1, 1924. pp. 576 -8. Tire Manufacturing Costs -IV (Chart of Accounts - Purchase and Contract, Accumulation, Departmental and "In Process" Accounts). July 1, 1924. pp. 653 -4. Graphical Analysis of the World's Rubber Industry. The India Rubber World. July 1, 1924. p. 655.

SELLING AND ADMINISTRATIVE EXPENSES Milner, H. Allocating Administration Expenses. The Cost Accountant. June, 1924. pp. 29 -30. SUGAR Zitkowski, H. E. Cost Accounting -An Industrial Accelerator. Chemical and Metal- lurgical Engineering. July 21, 1924, pp. 103 -6.

STANDARDS Van Wye, H. F. Proper Standards for Cost Calculation. The Society of Industrial Engineers Bulletin. June, 1924, p. 8.

TEXTILE Gill, S. L. Textile Costs. Canadian Textile Journal. , 1924. pp. 605 -6. Macy, R. G. The Construction and Costs of Southern Cotton Mills and Equipment. Management and Administration. July, 1924. pp. 47 -52. 1331 TRUCKING Truck and Bus Lines Earn $1,226,624.60 Profits. Motor Transport, Chestnut and 56th Sts., Philadelphia, Pa. July 10, 1924. pp. 289 -90. Graphic Charts Tell of Future Changes. Motor Transport. June 10, 1924. pp. 250-1. Five -Ton Trucks Operated at 27 Cents Per Mile. Motor Transport. June 10, 1924. pp. 252 -3. Meikle, W. P. Costing Each Delivery. Motor Transport, Dorset House, Tudor St., London, E. C. 4, England. June 23, 1924, p. 772. Spooner, F. E. How Much Is a Truck Responsible for Its Operating Costsf Motor Transport. July 10, 1924. pp. 279 -80. WASTE Auel, C. B. Practical Methods for Minimizing Waste. Management and Adminis- tration. July, 1924. pp. 65 -70. Auel, C. B. Practical Material Salvaging Methods. Management and Administra- tion. August, 1924. pp. 185 -90. Cook, R. G. Scrap Analysis as a Waste Preventative. Management and Adminis- tration. August, 1924. P. 184. Ford, E. L. Economical Edging to Prevent Waste. American Lumberman. , 1924. p. 70. Stewart, A. The Wastage of Industrial Plant in Relation to Cost Accountancy. The Cost Accountant. July, 1924. pp. 51 -7. Swartz, C. A. What Does the . Power That We Needlessly Waste Cost Us. Coal' Age, McGraw -Hill Co., July 10, 1924. pp. 47 -9. Waste Heat in Open Hearth Practice. The Iron Age. June 5, 1924. pp. 1641 -3.

1331 -A Organized Information AUTOMATICALLY ECONOMICALLY with Powers Accounting Machines

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All t/iat is necessary to get vitally important business facts Without cost or obligation to the interested concern, The Powers Accounting Machine Corporation is prepared to offer the services of its staff of special- ists, who will make a comprehensive survey of present methods and render a report explaining in detail wherein marked savings can be effected by the u se of Powers equipment.

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Upon Request our Booklet `Evidence" urill be sent you. Powers Accounting Machine Corporation General Offices, 115 Broadway, DISTRICT OFFICES IN ALL PRINCIPAL CITIES