o them: "If you can do the
work of this department with one less employe I will give you each
$3.00 a week more." In this way you will pay two employes $13.00 a week
instead of three employes $10.00 a week each. This will save you $4.00
on that particular part of your payroll. If you save proportionately
all through your payroll it will make a decided profit in itself.

Saving can also be made in the payroll by taking one of the heads of
the department into your confidence and letting out the work to him by
contract, offering to give him one-half, or one-third or one-quarter of
the amount he can save in his department.

It is surprising to see how different his argument will be when his
pocket is affected. For instance, in the past he explained to you that
his department is behind in its work because he has not enough help.

He has been asking for more help right along, but never asked that some
of the help be laid off.

If, on the other hand, you say to him you will give him one-third of
what he can save in the matter of wages in his department, you will
instantly notice that his whole argument and attitude change. He
discovers that he has ability to pick out employes who do the most
work, and lets out the four-flushers and idlers.

Remember, that as a rule the best paid employes are the cheapest. You
can well afford to pay the heads of your departments more wages if they
can save you more money.

A manufacturer should divide the number of completed articles done per
day or per week by the amount of wages paid, and find out what the wage
item is in each department per article.

Suppose that under your present system it costs you eighty cents in
wages per article in Department A, sixty cents per article in
Department B, etc. Explain to the foreman of Department A that it is
now costing you eighty cents per article for wages in his department,
and to the foreman of Department B that wages are costing you sixty
cents per article in his department. Tell these employes you will give
them one-third or one-half of whatever they can save in their
departments. You will find Department A will cost you from seventy to
seventy-five cents per article thereafter, and Department B from fifty
to fifty-five cents per article, and in the meantime the foreman of the
department is making more money for you, and likewise making more money
for himself, than under the old system.

This matter of expense is most important, and should