Farming Costs

ISBN: 9781330273791 出版年：2016 页码：153 Charles Stewart Orwin Forgotten Books

Every enterprise working to supply a market has two sides, the technical side involving the use Of special skill in the various processes involved in the production Of the particular commodities concerned, and the managerial side working to control this technical skill to the end that effort may be economically applied so that the final product-cost will be brought out as low as possible. As a business grows in size so does the tendency increase to separate the func tions of the technical and the managerial staff, until, in the great industrial organizations of today, we find a fairly complete division between them, and a demand has sprung up for individuals who, knowing little or even nothing of the technical side of a business, are able to control it success fully by a system of management based on the compilation of records of cost in every process and department. A man who is 100 per cent. Efficient as the manager of one par ticular business is 90 per cent. Efficient as the manager of any business is the dictum Of a certain successful manu facturer who values technical knowledge in a manager at no more than 10 per cent. Of his total equipment, and it is certainly true that most of the large industrial enterprises Of our day are controlled by men who are well versed in management and the means to analyse the processes of production rather than in their technique.