This arrangement will serve the educational and the productive
purpose, as experimentation should not be limited by the requirements
of the shop, but by the requirements of industry at large. The school
will be indeed the workshop laboratory where problems which originate
in the shop can be taken over for analysis and solution. These
concrete shop problems will represent required school subjects as the
progress of the shop and the success of the enterprise depend upon
their solution.
Among these required subjects are:
_First: The Technical Problems of Manufacture_, such as (a) the
receiving and the storing of stock; (b) making out orders for
stock from shop orders and bills of materials; (c) planning
operation and routing work; (d) standardizing materials and
simplifying operations; (e) the elimination in loss of time in
waiting for material; (f) the division of labor; (g) advantages
and disadvantages of supervising in certain operations; (h)
machine versus hand work and quantity production; (i) preparing
and routing shipments; (j) making out bills of lading; (k) study
of friction, loose belts, improper oiling, tool cutters and saws.
_Second: Keeping the Financial Accounts and Estimating Costs._ (a)
Making out bills of materials; (b) calculating costs of material
from bill; (c) calculating board measure and unit cost of direct
labor and indirect labor; (d) calculations of power used by each
unit of machine power; (e) calculating pay roll; (f) making out
business forms, such as billing goods, invoices, calculating
discounts; (g) paying bills by check, note and draft; (h) business
correspondence; (i) banking, depositing money, obtaining money on
notes, discounting notes, drawing notes, balances of check books
and checking up cancelled vouchers and obtaining bank balances;
(j) time and call loans; (k) calculations and payment of interest
on capital; (l) maintenance of sinking fund.
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