the man in the department of standards and maintenance of plant (j) beneath. The actual study of unit times, of course, forms the greater part of the work of this section of the planning room.
(c) Time Study for All Operations Done by the Various Machines.
This information is best obtained from slide rules, one of which is made for each machine tool or class of machine tools throughout the works; one, for in- stance, for small lathes of the same type, one for planers of same type, etc. These slide rules show the best way to machine each piece and enable detailed directions to be given the workman as to how many cuts to take, where to start each cut, both for roughing out work and finishing it, the depth of the cut, the best feed and speed, and the exact time required to do each operation.
The information obtained through function (b), together with that obtained through (c) afford the basis for fixing the proper piece rate, differential rate or the bonus to be paid, according to the system employed.
Returns showing all receipts, as well as the issue of all raw materials, stores, partly finished work, and completed parts and machines, repair parts, etc., daily pass through the balance clerk, and each item