페이지 이미지
PDF
ePub

him to deliver out articles in his keeping. These tickets will constitute the storekeeper's vouchers for articles issued, and they should be occasionally compared with his books by an independent official. The cost of the tickets is small, and, if printed in suitable forms, they may be made out very readily.

In accounting for material, stock, or stores, regard must be had to quantities and not values. The introduction of values will only lead to hopeless confusion, and will serve no useful purpose.

When a larger quantity is withdrawn than is required for the immediate purpose, it should always be returned to the place of withdrawal, and should not be kept over until another opportunity occurs of using it.

In considering the various books (P) required, we shall commence with the purchase of materials, and advance step by step through the several stages of manufacture, concluding with the warehousing, consignment, and sale of the finished goods. In the first place we must deal with the

MILL BOOKS RELATING TO PURCHASES. These differ essentially from the books connected with the several processes of manufacture.

The first book which comes to our notice is the

ORDER BOOK.—A written order, signed by a principal, or authorized official, should be given for all goods purchased, and a copy of the order should be retained for reference. Order books containing duplicate forms are convenient for this purpose. The forms should be numbered consecutively, and should provide for conditions as to packing, carriage, date and place of delivery, terms of payment, instructions as to sending delivery notes and invoices, and any other material particulars. Reference should be made to sample where necessary, and the order should in all respects be carefully worded (see Statute of Frauds, page 295).

When the invoices come to hand they should be compared with the duplicate order forms, and may also be marked with the order number.

In every instance where it is necessary or desirable to supervise the receipt and disposal of articles purchased, the particulars thereof should be recorded in a Stock and Cost Book. The size and ruling of the book must be arranged so as to accommodate the particular characteristics of the articles to be recorded therein; but it will be

(p) It will, of course, be understood that it is quite impossible to provide forms exactly suitable for every variety of business. The specimens are confined to the Woollen and Worsted trades, and in some instances merely general outlines are given, which may be modified to suit special requirements. The books required by the Silk Spinner are very similar to those for Worsted Spinning.

observed that the same fundamental principles prevail throughout the several books hereafter described, viz. :— (i.) The articles RECEIVED are recorded in quantities, and the

cost price is given. (ii.) The quantities ISSUED are shown, and their destination is

indicated by means of reference numbers. (iii.) The total quantity ISSUED is made to agree with the quantity

RECEIVED. Articles returned after being issued may be entered in red ink in the issued columns, and the quantities returned should be deducted when extending into the total issued column.

Form 1 is suitable for RAW MATERIAL

PURCHASED. Three entries are given as examples; the first is all issued to the Combing Department to be made into Tops (see Combing or Tops Stock and Cost Book, Form 7); of the second and third entries a portion of each is issued for making woollen yarn (see Woollen Yarn Making Stock and Cost Book, Form 6).

The Combing and Woollen Lot reference numbers to which the material is issued are indicated by the figures above, and the Ibs. weight by the figures beneath the line, thus-18719 1bu

. Jasued

. When the whole of a parcel has been issued the lower figures are added laterally, and their sum is extended into the Total lbs. issued column.

Unless the material purchased is already scoured and dyed, it has to pass through one or both of these processes before it is used in making yarn (9). The scouring causes a large reduction in weight, in some instances as much as 70 per cent., and a new calculation is therefore necessary:

Thus—the material in its raw state, 510 lbs. cost & d. per lb. 18 : 11 : 101-the weight after scouring and dyeing is 190 lbs., therefore 18: 11 : 104

: 1:11} per lb.; to which add the price per lb. for scouring and dyeing, say 2d., together making 2 : 1} per lb.

The increased price and the reduced weight are entered in their respective columns, and the lbs. issued will of course correspond with the reduced weight. The percentage of reduction by scouring may be recorded for guidance in future buying.

When the material is sent out to dye it is well to provide extra columns for recording the dates sent and returned, the Dyer's name, and the price.

190

(9) In making woollen yarn it is customary to scour the whole parcel of material, which may then be distributed into several lots. In combing lots, however, the whole parcel of wool is usually both scoured and combed, and may be distributed into several spinning lots after combing. In the latter case, therefore, the reduction in scouring more conveniently falls into the calculation for the conibiny lot, and the unscoured weight is consequently entered as issued to the combing lot. Where quantities of various material are blended in anticipation of spinning, it may perhaps be desirable to keep a separate Blend Book.

This book may be apportioned (r) or separate books may be used, according to convenience, so that the various descriptions of material may be kept distinct.

FORM 2 is suitable for YARN PURCHASED in the hank, or bundle, or warp, and either dyed or undyed.

The first specimen entry represents a quantity of white worsted yarn, a portion of which is handed out to dye Shade No. 30 (see Yarn Shade Register, Form 12), and other portions are handed out in the white for weaving pieces Nos., say, 14730, 14876, 14895. These several portions exhaust the purchase, and the items are added laterally and extended into the Total lbs. issued column. The second specimen entry represents a quantity of coloured yarn purchased in the dyed state, which is at once issued to its respective Shade No., say, 171.

The book may be apportioned () for different classes of yarn and the ruling may be modified for special characteristics. Woollen, worsted, cotton, and silk yarn may be kept distinct from one another.

FORM 3 is suitable for YARN PURCHASED on the spool or bobbin, and may be combined with Form 2 if preferred. FORM 4 is suitable for DYEWARES, CHEMICALS,

SOAP, OIL, &c. The quantities of invoices when given in tons, cwts., &c., should be reduced to lbs., and the weights issued should be recorded in lbs.

When the material is handed out to different departments, initials indicating the department may be given above the quantity issued, in order to facilitate the departmental analysis.

The book may be apportioned for different classes of material, or separate books may be used (»). FORM 5 is suitable for MILL FURNISHINGS AND

LOOSE UTENSILS. This is merely an outline form for articles purchased in bulk, to be handed out by the storekeeper as required (e.g., Belting, Strapping, Brushes, Baskets, Oil Cans, &c., &c.) In the classification of the invoices in the Purchases Day Book, these articles are entered under the column headed Mill Furnishings, &c., sub-head “ Store." From this stock book the analysis for departments is prepared so far as regards the items in the Store column.

Having described the Stock and Cost Books for recording things purchased, let us now consider the MILL BOOKS relating to the PROCESSES OF

MANUFACTURE. To the right hand of Forms 6, 7, and 8 supplementary columns are added for abstracting the work done in the department, but they may

(r) When a Stock Book is apportioned, the respective divisions may be indicated in the same way as the letters of an alphabetical index to a ledger.

be omitted where departmental accounts are not required. The amounts extended into these columns should be added up and carried forward from page to page.

The space allowed in the forms for the calculation of each lot must entirely depend upon the ordinary requirements of the particular business. In some cases four or five lots may usually be calculated on one page, in others, where many different parcels of material are mixed in one lot, a whole page may be required.

Material which is put out to work in any of the processes may be entered up in exactly the same form as though the process had been carried on at home. The outworker's name, and the dates, handed out and returned, should be recorded.

FORM 6 is suitable for a WOOLLEN YARN MAKING

STOCK AND COST BOOK.

The specimen entry represents a lot of black weft, part of which is handed out for weaving Piece No. 14570 (see Piece Making Book, Form 11.), the remainder is supposed to be in stock.

The stock reference numbers in the first column refer back to the entries in the Raw Material Stock and Cost Book, Form 1.

The price charged for scribbling, carding, and spinning represents the ordinary trade charge, and is calculated upon the weight of yarn produced.

When different thicknesses are spun from the same lot, columns may be provided for each size, as in the Worsted Yarn Making Stock and Cost Book, Form 8.

Where yarns are twisted or doubled, a new stock record and calculation of cost is required, and this may be made in a similar form to the yarn lot, or a distinct book may be kept for Twists. The stock reference numbers would refer to the yarn lots of which the Twist was composed.

FORM 7 is suitable for a COMBING (or TOPS) STOCK

AND COST BOOK.

The specimen entry represents a combing lot, the tops from which are handed over to the Spinning Department (see Worsted Yarn Making Stock and Cost Book, Form 8), and form the material of Spinning Lot 85.

The stock reference number in the first column refers back to the entry in the Raw Material Stock and Cost Book, Form 1.

The price charged for combing represents the ordinary trade charge, and is calculated upon the weight of tops produced. The value of the Noils is deducted before the cost per lb. of tops is calculated.

The Noils are represented as partly sold, and the remainder as handed over to be spun in a Woollen Lot No., say, 161.

The tops produced which are here all issued to one spinning lot might be issued to several.

Where tops are purchased by the firm, the quantities purchased should be entered in Form 1, a separate book or portion of a book being appropriated to them if desired.

FORM 8 is suitable for a WORSTED YARN MAKING

STOCK AND COST BOOK. The specimen entry represents a lot of worsted yarn made from Combing Lot 77, and portions of which are spun to two different counts or sizes. A part of the 2/48's yarn is issued to Shade No. 31 (see Yarn Shade Register, Form 12), and the remainder is supposed to be in stock,

The trade charge for roving and spinning differs with the counts or thickness of the yarn. The cost per lb. of the material, at the decreased weight after spinning, is first ascertained, and to this the trade charge for roving and spinning must be added to find the cost of each size of yarn. A slight allowance may be made for the difference in waste in spinning to the various sizes.

The headings of the columns for counts should not be printed but written in each case, and a sufficient number of columns should be provided for the average variety of counts spun from the same lot.

Warp, weft and hank may be marked above the lbs. produced, and the slight difference in price may be indicated as required.

a

Before proceeding to describe the Piece Cost Book, it is desirable that we should refer to several books which are almost entirely of technical character, but which form connecting links between the Yarn and the Piece Cost Book.

In the manufacture of plain goods very many of the complicated details involved in making fancy goods are avoided, but provision is made for the most intricate case, and it is left to the discretion of the reader as to what he may conveniently omit in his own particular trade.

In smaller concerns certain books which are here kept separate may be combined; in other cases perhaps further subdivision may be desirable.

The head warehouseman is expected to furnish the mill manager with particulars of every order received by him. These particulars are entered in the

PIECE ORDER BOOK at the MILL (see Form 9). The number of pieces to be delivered in each month can be ascertained by adding up the figures in the respective month columns, and the manufacturer may thus guard against contracting to deliver more pieces than he can get ready in the given time.

With a view to avoid unnecessary changes of the loom gears all orders should be classified as they come in, according to the make of

« 이전계속 »