Bauhaus-Universität Weimar

The Imprint
Jackson, F. Ernest Mason, J. H. Johnston, Edward
Persistente ID:
Cost Finding and Keeping 
(4) That a percentage be added to the price of all material to cover the 
cost of handling and other expenses connected therewith, but each master 
printer should ascertain for himself what is suflicient in the circumstances 
of his own business. On the iigures the Committee have obtained, this cost 
amounts to at least I0 per cent. 
(5) That depreciation should be written off at the rate of IO per cent. 
per annum on the diminishing value of all plant. 
(6) That a record should be kept of the exact number of chargeable 
hours Worked or chargeable units produced in each department. 
(7) That interest at the rate of 5 per cent. on the capital employed be 
considered a cost. 
A small business would consist of composing, machine and warehouse 
departments. A statement of cost of production should be kept, and Would 
show in each department its own wages and salaries. This statement could 
be made out weekly, monthly or quarterly, but a weekly statement is pro- 
bably the most convenient period. The annual cost of rent, rates and 
taxes, lighting, heating, etc., would be divided over the departments accord- 
ing to floor space ; power according to the approximate amount consumed ; 
and depreciation, insurance, etc., would be allocated to the departments in 
the proper proportions. Those amounts added to the Wages would give the 
departmental cost. The overhead expenses, such as expenses of ofiice and 
travellers, partners' salaries, interest on capital, etc., less the amount 
debited to material, would be divided over the departments in proportion 
to the departmental costs. The departmental cost plus the share of 
overhead expenses is the total cost of the department for the period 
The number of chargeable hours will vary considerably from week to 
week, as the work fluctuates, and estimates and charges should be made on 
the average cost per hour over a long period, and not on a short period, 
when the cost may be abnormal owing to slackness or great pressure of 
work. At the end of twelve months the total chargeable hours should be 
divided into the total cost of each department to find the average cost of 
the chargeable hour. Probably each master printer already has some hourly 
rates in use in his office and he can continue to use these until he has a 
year's average under the new system, or he can adopt the hourly rates that 
have been given in the pamphlets of the Master Printers' Association. The 
number of chargeable hours in each department multiplied by the hourly 
rate gives the value of work produced. This amount compared with the 


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