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cloth. The basis of classification is usually the sley or reed. The orders received and the details of construction (s) of all pieces woven with a particular sley or reed are entered on the page or pages appropriated to them in the ORDERS MAKING CLASSIFICATION BOOK (see Form 1o).

The specimen entry sets out the details for construction of Piece No. 14570 (see Form 11).

An index to this book may be kept to indicate the folio where any range may be found.

When the pieces are delivered the entries in the Orders Received columns should be marked off.

After classification the next step is to ascertain and get ready the quantities of the various yarns required to fulfil orders, as to which the O. M. C. Book affords full information.

In preparing to make fancy goods, if the yarn is purchased in the white the required quantity of each shade must be handed out to dye ; if coloured yarns are purchased then the necessary orders must be given to the spinner.

In order to control efficiently the storing of fancy yarns, which often number several hundred different shades and many different qualities and sizes, it is necessary to keep a

YARN SHADE REGISTER (see Form 12).

In this register are recorded the quantities required, ordered, received and issued.

The quantity required is recorded so that a sufficient supply may be prepared in readiness for weaving the pieces on order (t).

The quantity ordered is recorded, as it is frequently desirable to order more than is required for immediate purposes. The date ordered is inserted for facility of reference, especially where coloured yarns are purchased from the spinner, who may, and often does, send more or less than is ordered.

Different counts and qualities of yarn should be kept in distinct portions of the register, and the qualities may be indicated by letters, thus-A12, B12, &c.

For indentification the box or receptacle containing the yarn, or the yarn itself, should be labelled with the quantity, stock and shade numbers, and the counts or skeins.

(8) A book should be kept for recording the particulars for construction of all goods offered for sale, the ranges being numbered consecutively, and the Orders Making Classification Book may be entered up therefrom.

(t) The delivery of goods is frequently delayed because of the supply of a particular shade becoming exhausted.

As already explained, all yarn purchased, whether dyed or undyed, is first entered in the Yarn Stock and Cost Book, Form 2 or 3, and all yarn made is first entered in the Yarn Making Stock and Cost Book, Form 6 or 8. Each quantity handed out to weave is entered as issued from these Stock and Cost Books, and, if not woven in the white, is entered as received in the Yarn Shade Register. The reference numbers are inserted both in the Stock and Cost Book and Register.

Each quantity of dyed yarn handed out to weave (u) is entered in the Shade Register as issued, the piece reference number being inserted.

The specimen entry in Shade 30 relates to yarn purchased in the white (entered as issued from Form 2), and afterwards dyed to Shade 30; 77 lbs. of this are issued to weave Piece 14570 (see Form 11).

The specimen entry in Shade 31 relates to yarn made on the premises (entered as issued from Form 8), and afterwards dyed to Shade 31 ; 71 lbs. of this are also issued to weave Piece 14570 (see

Form 11).

It must not be overlooked in comparing the stock on hand with the difference between the quantities received and issued, that the yarn gains in weight by the process of dyeing, and this gain must be inserted.

To find the cost price of any shade of yarn, refer back, by help of the Stock reference number, to the Stock and Cost Book, and add, where necessary, the cost of dyeing as indicated in the Shade Register, allowance being made for increase of weight in dyeing.

When the time arrives for the piece to be woven a

WEAVER'S TICKET is prepared (see Form 13). The particulars necessary for filling up this ticket are obtained from the O. M. C. Book, Form 10. The ticket passes first into the hands of the warper and thence to the weaver, and is produced to the overlooker when the piece is woven. The overlooker in exchange hands the weaver a pay slip (see page 243) which authorises the cashier to pay the weaver wages for the work done.

As each piece is put into work the full details thereof are entered in the

PIECE MAKING or BALK BOOK (Form 11).

A serial number is given to the piece, which it bears until it is delivered finished at the warehouse.

The folio of the O. M. C. Book (Form 10) is inserted for reference, and from that book the details, including the weight of warp and weft, are obtained.

(u) In large concerns it is often convenient to keep a separate book in which to record the several quantities handed out to weave, and the total issued from each shade is entered weekly in the Shade Register.

Except in the case of goods made for stock, the cost is calculated and orders are taken at prices fixed long before the pieces are put into work. It is, however, very essential for future guidance, as well as for checking purposes, that the actual cost should be calculated after the goods are made. It is not convenient to make these calculations in the Piece Making Book, as it would there be necessary to reckon the cost of each individual piece. A much more effective check, and one that involves much less labour, can be imposed by abstracting the necessary particulars of pieces of one particular make and including them in one calculation.

The PIECE COST BOOK (Form 14), may be utilised both for costing ranges and for checking the actual cost of the pieces after they are made.

The percentages for Pattern Making and Warehouse Expenses and General Charges, may be determined with the help of the Manufacturing Account, Sections I. and II. (see page 221), by the following method, viz. :-Compare the aggregate value of work done in those processes mentioned in the Piece Cost Book

(i.) With the aggregate cost of pattern making. (ii.) With the aggregate of the warehouse expenses and general

charges; and according to the proportions which these bear in the aggregate, so should be the ratio of charge in the individual calculations.

The percentage of profit must always be determined by the circumstances of the business.

According to this principle of costing goods the non-manufacturing charges are equally distributed over the work done in the Weaving and subsequent departments, and it is believed that this will be found the safest and most reliable method. The charges might be distributed on the basis of the wages paid in these departments, but to do so would require additional calculations. The basis of charge might also include the cost of material where the goods made are all of the same class, but where the material used in certain goods is more expensive than that used in others the charges would be unequally distributed.

We have now to consider the books required in the Warehouse. The particulars of each order received are recorded in the

WAREHOUSE ORDER BOOK (Form 15). The written orders should be carefully preserved and numbered consecutively. By the aid of this book the manager of the warehouse is able to keep in view the orders on hand from each customer, and to see that they are duly executed. A separate portion of the book is appropriated to each customer, and an alphabetical index is kept to indicate the customer's folio on the same principle as an ordinary ledger index.

The Yarn Spinner will find it necessary to keep an order book either at his mill or warehouse, or at both places, but the form of the book must entirely depend upon his particular class of trade. The form should provide inter alia for the following particulars, viz : Date, consecutive number of order, description of yarn, mark, counts or skeins, price, terms, date for delivery, whether on spool or bobbin, or in hank or warp, quantity, and any special particulars. It should also provide for dates of delivery and quantities delivered.

It is sometimes convenient to keep the record of skeps in this book (see also page 229).

The WAREHOUSE STOCK BOOK (Form 16), is suitable for piece goods.

The distinctive numbers given to the pieces and recorded in the Piece Making Book, Form Ii, are utilised only for manufacturing purposes. The particulars of all pieces as they are delivered at the warehouse are entered in the Warehouse Stock Book in consecutive order, and a ticket, bearing the Warehouse Stock Book Serial No., is attached to each piece. The Warehouse No. is used for selling purposes, and is recorded in the Sales Day Book entry.

The Warehouse Stock Book should be periodically compared with the Piece Making Book (u), and at stocktaking every piece not on hand should be traced through the Sales Day Book as sold. Returned goods will, of course, be likewise traced through the Returns Sales Day Book.

The Yarn Spinner who keeps a stock of yarn at his warehouse may also require a Stock Book showing the quantities of each class of yarn received and sold, with references to the Sales Day Book, but the Making Stock and Cost Books (see Forms 6 and 8) may ordinarily be utilised for this purpose.

Goods consigned to Agents for sale should not be entered in the Sales Day Book until actually sold. The quantities forwarded to the agent should be recorded as each delivery is made in a

CONSIGNMENT STOCK BOOK (see Forms 17 and 18).

When the Agent furnishes his Account Sales (usually at the end of each month), the quantities sold should be entered in the Sales Day Book and marked off in the Consignment Stock Book.

Goods returned by the Agent to the firm must be entered in the Quantities or Yards Sold columns in red ink.

Goods returned by customers to the Agent must be re-entered as a new consignment to the Agent.

At the date of stocktaking, and at other stated periods, the Agent should be required to furnish a list of stock in his hands, and the Consignment Stock Book should be verified therewith.

A separate portion of the book, or a separate book, should be appropriated to each Agent, and different classes of goods may also be kept distinct.

(v) For convenience of reference the Warehouse No. may be inserted in the Piece Making Book.

It may be well here to recapitulate the various entries of material, in order that we may trace it through its several stages from the purchase to the completion of the manufacture and ultimate sale.

Raw Material Purchased is entered in the Raw Material Stock and Cost Book, Form 1.

Yarn Purchased, whether dyed or undyed, is entered in the Yarn Purchased Stock and Cost Books, Forms 2 and 3.

Raw Material made into Yarn is entered as issued from Form i and as received in either (i.) the Woollen Yarn Making Stock and Cost Book, Form 6, or (ii.) the Combing or Tops Stock and Cost Book, Form 7, and hence into the Worsted Yarn Making ck and Cost Book, Form 8. If the Yarn is twisted it may also pass through the Twist lot.

The entries in the O. M. C. Book, Form 10, may be disregarded in tracing the material.

Yarn handed out to weave is entered as issued from the Yarn Purchased, or Yarn Making, Stock and Cost Books, Forms 2 and 3, or 6 and 8.

If the yarn is plain the quantity both of warp and weft is entered direct from the Yarn Stock and Cost Books to the Piece Making Book, Form 11. If it is fancy yarn it passes first through the Yarn Shade Register and thence into the Piece Making Book.

An intermediate book, between the Yarn Shade Register and the Piece Making Book, may be employed to collect the quantities issued to weave, so that they may be entered in weekly totals in the Yarn Shade Register.

The pieces when finished are forwarded to the warehouse and there entered in the Warehouse Stock Book, Form 16, and when sold they are entered in the Sales Day Book.

It is, therefore, possible to follow all material from the raw to the finished state, and from the purchase to the sale. The various entries may, if desired, be afterwards called over from one book to another, and when this is done a theft or miscarriage of goods in any stage may be detected.

RECORDS OF WORK IN DEPARTMENTS.

It has already been stated (see page 220) that in order to ascertain the profit or loss on the Manufacturing Departments it is necessary to keep a record of work done under each process.

Weekly returns should be made to the Counting house, and the requisite particulars may be obtained from the following sources :

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