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ANNUAL COMPARISON OF FOUNDRY ACCOUNTS WORKS OFFICE STATEMENT FROM JAN. 1, 1910 TO JAN. 1, 1911, WILLIAMS & JONES FOUNDRY

Jan. 1, 1911

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ANNUAL COMPARISON OF FOUNDRY ACCOUNTS

FOUNDRY STATEMENT FROM JAN. 1, 1910 TO JAN. 1, 1911

WILLIAMS & JONES FOUNDRY

Total

iron

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Per cent of melt in returns not including bad castings.

Per cent of melt in loss..

24.52 4.22

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CHART SHOWING DIRECTION OF TRANSMISSION OF SHOP AND
FOUNDRY ORDERS, TOGETHER WITH THAT Of Return

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The chart above shows the direction of transmission of orders from the superintendent to the foundry office, and thence, with supplementary. orders, to the delivery of the completed product at the cleaning room; as also that of return reports to foundry office, works office, and superintendent. Full lines indicate the course of orders outward; dotted lines that of the return reports.

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The system of accounting as above described has been followed for some years by one of the western foundries, with excellent results. It involves considerable clerical work, but one clerk can handle it.

Some modifications are required to adapt it to a jobbing foundry. These are indicated at once and are readily made.

As showing different methods of foundry accounting, each having its advantages and disadvantages, papers presented on the subject to the American Foundrymen's Association by Mr. B. A. Franklin and Mr. J. P. Golden are given. . . One can be developed from the lot which will meet any requirement.

AMERICAN FOUNDRYMEN'S ASSOCIATION

FOUNDRY COSTS

By B. A. FRANKLIN, BOSTON, MASS.

. . . Form 1 illustrates the first method of foundry cost showing: The operations are divided into the elements of

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