Efficiency Methods
An Introduction to Scientific Management

CHAPTER IV MODIFICATIONS IN ORGANIZATION (Continued) B. The Costing Department We have remarked already that when a planning department, with its detailed records, has been established it will have a very close relation with the costing department, with which it may often be actually amalgamated. This would seem to be rather confusing the functions of a department which is mainly technical with those of a department mainly clerical. But the reason will be quite clear if we consider the nature of the planning records. One of the chief innovations in scientific management is the specification, in detail, of the processes which any and every piece of product is to undergo before work is commenced on it. It is obvious that when this information is fully available it is possible to plan out and to follow up the progress of work with a very high degree of accuracy. This in itself is a great asset in modern business conditions, where the delivery is often a more important item in a tender than the actual price. But the value of the information is not confined to its use to the planning staff. A copy of the 41