, designing, accounting, production, flow of work
control, cost accounting and many other divisions. Each calls for
executives and workers having special titles.

The subdivision of work has resulted in each executive and worker
acquiring a high degree of ability and skill for work of his kind,
and it keeps each one doing the highest class of work for which he
is qualified so that his time is not wasted in the simpler
operations which can be performed by men of lesser ability.

We can readily see the economic gain that accrues when the worker
becomes more efficient; first, though the greater skill acquired
as a result of fewer operations to perform, and second, through
the use of the highly developed special machines, for then he is
able to produce a greater value for a given expenditure of effort.
We can also see the gain that results from specialization by the
executives, for each one's attention is concentrated to the
management of a smaller range of work; but the average mortal has
not yet reached the point of accepting the fact that to some
extent there should be a division between mental and physical
tasks. It is needless to say that no one in these days would
suggest even a possibility of a general division of the work along
the line between the abilities of the brain and hand and in these
days of construction and operation of intricate mechanisms like
electric and telephone instruments and machinery, aeroplane,
automobiles, railroad machinery, machine shop machinery, army and
navy machinery, from the smallest instrument and small arms to the
big machines like the battleship. The need of the man in whom is
combined the ability of brain and hand transcends any possibility
of our meeting the demand. But specialization does require both
kinds of division. The one that divides along the line between
mental and physical tasks provides great opportunities for those
men who have special ability at either the mental or physical
tasks. It is undoubtedly true that the greatest achievements have
been attained by those who have been unable to combine the great
mental and physical ability. Such men by nature and preference are
most fitted and most comfortable in the positions in which there
is a greater proportion of use for either the brains or fingers.

Every student of this subject early recognizes that the man at the
physical task should not be unnecessarily distracted by the vexing
problems of planning and directing