me. Items of cost without relation to their
causes, on work that is not to be repeated, have little value. Cost
records, as such, usually represent a needless, useless expenditure
of time and money. It must be emphasized that Scientific Management
can in no way be identified with "cost keeping," in the sense that
is understood to mean aimlessly recording unrelated costs. Under
Scientific Management costs are an ever-present by-product of the
system, not a direct product.

RECORDS MUST LOWER COSTS AND SIMPLIFY WORK.--The quantity of
records that should be made depends on the amount, diversity and
state of development of the work done. No record should be made,
which does not, directly or indirectly, actually reduce costs or in
some way increase efficiency. The purpose of the records, as of
Scientific Management in general, is to simplify work. Only when
this is recognized, can the records made be properly judged.
Numerous as they may at times seem to be, their number is determined
absolutely by the satisfactory manner in which they--

1. Reduce costs.
2. Simplify work.
3. Increase efficiency.

RECORDS OF WORK AND WORKERS.--Records may be of the work or of
the worker[2]--that is to say, of material used, tools used, output
produced, etc., or of individual efficiency, in one form or another.
Records of efficiency may be of workers, of foremen, and of
managers, and a record may be made of any man in several capacities;
for example, a record is kept of a functional foreman in the form of
the work of the men who are under him, while another record might be
kept of him as a worker himself; for example, the time being taken
that it took him to teach others their duties, the time to learn
what was to be done on any new work, etc.

RECORDS OF INITIATIVE.--Records of initiative are embodied in
the Suggestion Card. Even under advanced Traditional Management the
cards are furnished to the men upon which to write any ideas as to
improvements. These suggestions are received, and, if accepted,
are rewarded.

Under Scientific Management such suggestions become more
valuable, for, as has been shown, they are based upon standards;
thus if accepted, they signify not only a real, but a permanent
improvement. Their greatest value, however, is in the stimulus that
they furnish to the worker, in the information that they furnish the
management as to which workers are interested, and in the spirit of
cooeper