Efficiency Methods
An Introduction to Scientific Management

58 EFFICIENCY METHODS tion. Mr. Church thinks that the foreman’s first concern should be with the costs of the operations, and that he should be able to locate very quickly an unusually high cost, whether due to one of his men or one of his machines. The same idea is emphasized by a writer in Machinery,1 who does not avow allegiance to Taylor’s methods, and adheres to the plan of a single foreman. He considers it worth while to keep each foreman fully informed of the exact cost in working of all that he is responsible for, and has the costing records arranged to give him the complete returns. The man’s efficiency is measured primarily on an accountant’s basis. However, this is taking us rather far from Taylor’s ideas, though certainly a foreman with this sort of responsibility would have to be relieved from other work. Various writers in the American periodicals would at least remove clerical work from him, on the obvious plea of economy—that a clerk at far less wages could be employed on it to spare the time of the higher- priced, more skilled man. Tlje question of giving bonuses to individuals in the “ boss ” position will be considered under remuneration. The whole of the discussion on separating and redistributing the duties of a single foreman in a functional way, and on the manner in which the men are to be chosen for the new jobs, is of the utmost importance to all people concerned for the 1 J. C. Spence, “ Efficiency through Co-operation of Em- ployer and Employee.” Machinery, American edition, 1914.