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UBC Theses and Dissertations

A job system for a maintenance department in a petroleum industry 1953

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A JOB ORDER SYSTEM FOR A MAINTENANCE DEPARTMENT IN A PETROLEUM REFINERY b y RICHARD AVERY WALPOLE A THESIS SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF COMMERCE We accept this thesis as conforming to the standard required from candidates for the degree of MASTER OF COMMERCE. Members of the School of Commerce THE UNIVERSITY OF BRITISH COLUMBIA April, 19$3 ABSTRACT This thesis reports the development by the author of a job order system for a maintenance department in a Burnaby petroleum refinery dur- ing the summer of 1952. The requirements of this system are (1) to pro- vide a practical channel of communication for the planning and control of all maintenance department work, (2) to provide an adequate descript- ion and estimate of the work requested, (3) to provide information nec- essary for scheduling requested work, (U) to ensure the proper approval authorities for all expenditures, (5) to provide information necessary for costing all work done, and (6) to measure the overall efficiency of the maintenance department. These requirements have been fulfilled partially by (1) the estab- lishment of approval authority limits, (2) the introduction of job order and job order memo forms, and (3) the employment of a job order clerk. At present, however, expenditures are controlled only by maximum approval authority limits. It is recommended, therefore, that the ser- vices of a qualified estimator be sought in order that costs may be con- trolled more closely by means of accurate job cost estimates. This method of control, in turn, will provide satisfactory measures of the overall efficiency of the maintenance department. TABLE OF CONTENTS CHAPTER PAGE I INTRODUCTION TO AND STATEMENT OF THE PROBLEM 1 II CHANNELS OF COMMUNICATION k III MEANS OF COMMUNICATION 8 17 FORM DESIGN - JOB ORDERS AND JOB ORDER MEMOS 10 V FORM DESIGN - MAINTENANCE DEPARTMENT DAILY TIME SHEETS 18 VI ROUTINE JOB ORDER MANUAL 20 VII RECORDS 21 VIII JOB ORDER CLERK 23 IX POINTS OF CONTROL 29 X REVIEW OF SYSTEM IN OPERATION 30 XI RECOMMENDATIONS 32 X H SUMMARY U3 -APPENDICES A. ROUTINE JOB ORDER MANUAL hk B. MAINTENANCE DEPARTMENT DAILY TIME SHEETS 112 BIBLIOGRAPHY 128 FIGURES FIC. ' PAGE 1 REFINERY ORGANIZATION CHART 2 2 AN EXAMPLE OF A HIERARCHIC CHANNEL OF COMMUNICATION 5" 3 CROSS CONTACTS OR RELATIONSHIPS ILLUSTRATED BY THE 6 "LADDER" OR "BRIDGE" OF FAIOL ii JOB ORDER 11 £ JOB ORDER MEMO 1$ 6 MONTHLY POSTING SHEET 17 7 SUMMARY OF ROUTINE JOB COSTS 22 8 JOB ORDER FLOW CHART 27 9 JOB ORDER MEMO FLOW CHART 28 10 REVISED JOB ORDER FORM 37 11 REVISED JOB ORDER FLOW CHART 36 12 REVISED SUMMARY OF ROUTINE JOB COSTS 39 13 REVISED JOB ORDER MEMO FLOW CHART UO lU EQUIPMENT COST REPORT U2 - 1 - CHAPTER I INTRODUCTION TO AND STATEMENT OF THE PROBLEM Before stating the speeific problem at hand, i t would be well to dis- cuss briefly two points which have a direct bearing on the situation. The first, organization, is an implicit part of any system. Consequently, the refinery organization chart has been presented in FIG. 1, page 2. The refinery is composed of two production and six service depart- ments. The finished goods and processing departments f a l l into the for- mer category, the safety, treasury, personnel, technological, engineering, and purchasing-stores departments into the latter. The maintenance de- partment is defined as that portion of the engineering department falling beneath the jurisdiction of the maintenance engineer. The speeific duties of the maintenance field engineer are the planning and scheduling of main- tenance department work. Secondly, an outline of the duties of the maintenance department of a petroleum refinery is in order. These duties are: 1. To make or be responsible for all necessary repairs to mach-inery and equipment during both operating and shutdown periods1 (a) To carry out a well-defined program of preventive maintenance2 (b) To effect emergency repairs 2. To perform minor installations (a) To carry out minor plant change projects (b) To carry out minor capital projects 3. To assist the operating departments in operational work best carried out by the maintenance department, e.g., blinding lines.-* With this short introduction, the problem may now be stated. In order A continuous process such as petroleum refining requires periodic shutdowns of units to permit repairs, changes, and inspection for corrosion thinning of pressure equipment, not possible during operations under high pressures and temperatures. 2 Regular, routine inspection and servicing of plant machinery and equipment. 3 Positive closing of lines to control flow. A MANAGER ASSIST. MANAGER SAFETY CERT STOCK ACCT. OEFT. TREASURY OERT. GEN. ACCT. OERT JOBOROEK. CLERK PERSONNEL OERT. F/N/SHSO 3000SOEF7. FROCESSm OffRT. RAYROUL OERT. FOREMAN FOREMAN WORKMEN WORKMEN TECHNOLOGY fCAC OERT EAtQWEZR- /HQ OERT. FOREMAN RROv/ECT E/VO/NEER WORKMEN \RVRrSTOfy^ CERT. MAfNTEN. ENS/NE'ER PROJECT F/ELO SNA OESISN ENGINEER MA/A/TEN. RIELO EN& TOOLROOM: MECHANIC CRAFT FOREMAN INSPECTION ENGINEER ORARTSMEft (fl/SRECTOR CRAFT FOREMAN WORKMEN CRAFT FOREMAN WORKMEN AUTO MECHANIC WORKMEN F/G. 7. REFMERY ORGAN/ZA TfQN CHART - 3 - to meet the requirements of an increasing sales volume, production from existing facilities has been stepped up considerably. In turn, demands on the maintenance department have increased to the point where management requires a rigid job order system for the planning and control of a l l main- tenance department work. The requirements of this system are: 1. To provide a practical channel of communication for the planning and control of a l l maintenance department work 2. To provide an adequate description and estimate of the work requested 3* To provide information necessary for scheduling requested work U. To ensure the proper approval authorities for a l l expenditures £. To provide information necessary for costing a l l work done 6. To measure the overall efficiency of the maintenance department. The problem, then, i s to establish a maintenance department job order system to meet the above requirements. CHAPTER II CHANNELS OF COMMUNICATION In the preceding chapter, an introduction to and a statement of the problem at hand have been given. This chapter deals with the establish- ment of a practical channel of communication for requesting work of the maintenance department. Barnard^ recognized seven controlling factors as being essential to the frictionless operation of lines of communication: 1. The channels of communication should be definitely known. 2. A definite, formal channel of communication is required to every member of an organization. 3. The line of communication must be as direct or short as possible. U. The complete line of communication should usually be used. J>. The competence of the persons serving as communication cen-ters, that is, officers (and) supervisory heads must be adequate. 6. The line of communication should not be interrupted during the time when the organization is to function. 7* Every communication transmitted along the line of communi-cation should be authenticated. Here, then, are the broad principles to be followed in establishing channels of communication. Of particular significance in this case is Barnard's third point: "The line of communication must be as direct or short as possible." On this subject, the French industrialist, Henri Fayol,2 has stated: The need for a hierarchic channel arises both from the need for safe transmission of information and orders and from unity of command, but i t is not always the quickest channel, and in very big enterprises, the Chester I. Barnard, The Functions pf. the» Executive. Cambridge, Harvard University Press, 1938, p« 81*. Henri Fayol. Administration Industrielle et Qenerale. as translated and quoted in Alford and Bangs, Production Handbook. New York, The Ronald Press Company, 191*5, p. 30. - 5 - State in particular, i t is sometimes disastrously long. As, however, there are many operations whose success depends on rapid execution, we must find a means of reconciling respect for the hierarchic channel with the need for quick action. To illustrate this statement in terms of our problem, let us take the case of a foreman in the finished goods department desiring to con- tact the maintenance field engineer. The hierarchic channel of communi- cation is: . *• > Finished Goods Dept. Mgr. Engineering Dept. Mgr. Foreman Maintenance Engineer Maintenance Field Engineer FIG. 2. AN EXAMPLE OF A HIERARCHIC CHANNEL OF COMMUNICATION Thus, the communication must pass through three persons before reaching its destination. Obviously, this is not the quickest nor the most practical channel. Fayol^ offers the following solution to problems of this type: Let us suppose that i t is necessary to put function F in com-munication with function P, in an undertaking whose hierarchy is repre-sented by the double ladder G-A-Q (FIG. 3, page 6). In order to follow the hierarchic channel, we should have to climb the ladder from F to A and then go down from A to P, stopping at each rung, and then repeat this journey in the opposite direction in order to get back to our start-ing point. It is clearly much simpler and quicker to go straight from F to P by using the "Bridge" F-P and this is what is most frequently done. The Loc. cit. - 6 - PRESIDENT A FIG. 3. GROSS CONTACTS OR REIATIONSHIPS ILLUSTRATED BI THE "LADDER" OR "BRIDGE" OF FAIOL hierarchic principle w i l l be safeguarded i f E and 0 have authorized their respective subordinates F and P to enter into direct relations, and the situation finally will be perfectly in order i f F and P immediately t e l l their respective chiefs what they have agreed to do. So long as F and P remain in agreement and their actions are approved by their immediate superiors, direct relations can be continued, but as soon as either of these conditions ceases to exist, direct relations must stop and the hierarchic channel must be resumed. Use of the "bridge" i s simple, swift, sure; i t allows the two employees F and P, in one meeting of a few hours, to deal with a question which by the hierarchic channel would go through 20 transmissions, incon- venience many people, entail an enormous amount of writing, and waste weeks or months in arriving at a solution, which would probably not be so good as the one obtained by putting F in direct contact with P. To summarize, Fayol states that the executives at any level in the line of authority may contact each other, reach decisions, and initiate action, provided these requirements are satisfied: (l) The contact or relationship should only be initiated with the consent of the immediate line superiors, and (2) Before any action is taken i t must be approved by immediate line superiors. In the case at hand, in order to avoid the difficulties which arise "where the vertical lines of authority cross and conflict with the hori- zontal lines of relations", management delegated approval authority limits to certain individuals to enable them to deal directly with the mainten- ance field engineer. An approval authority limit i s simply the upper limit of expenditure that a specific individual may authorize. The amount of this limit, of course, varies with the position of the individual in the organization.^ It may be seen readily that this arrangement meets Fayol's requirements since (1) Management has empowered certain individuals to act within de- fined limits, and (2) Any items requiring additional approval must be presented to the immediate line superiors before any action can be taken. See Appendix A, page 46. - 8 - CHAPTER III MEANS OF COMMUNICATION Having established a practical channel of communication for requesting work of the maintenance department, we come now to the problem of providing means for communicating requests for work. This problem was attacked, f i r s t , by a consideration of the requirements of communicative devices for maintenance department work. To be known specifically as job orders, these devices had to: 1. Provide an adequate description and estimate of the work re- quested 2. Provide information necessary for scheduling requested work 3 . Ensure the proper approval authorities for a l l expenditures U. Provide information necessary for costing a l l work done £. Provide information necessary for measuring the overall e f f i -ciency of the maintenance department. To design one form to encompass a l l the above requirements would not be difficult. However, before the design of a job order form could be finalized, i t was necessary to consider a second factor - how the main- tenance department's time was distributed amongst i t s various duties. Approximately 7 0 per cent of the department's time was taken up with work of a routine nature, such as inspections, shutdowns, and operational work. Non-repetitive work, such as plant change and capital projects occupied the remaining time. o By their nature, many routine jobs of small import were carried out several times a month. While i t was necessary that specific instructions and scheduling information be provided for each of these jobs, to cost these jobs individually would result in a large volume of cost statements of l i t t l e importance relative to non-repetitive job cost statements. Thus, a l i s t of routine jobs was drawn up to which permanent job order numbers were assigned. Summary cost statements by job order number would be pre- - 9 - pared monthly for these jobs provided, management stipulated, the cost of any one individual job did not exceed three hundred dollars. From these two considerations, then, two types of job order form were devised. The f i r s t , termed simply a job order, would be used to re- quest the following types of work: 1. Work of a non-repetitive or unusual nature which occurs rather infrequently or is unique because of its magnitude in relationship to the value of equipment or facilities 2. Work that is estimated to cost over three hundred dollars 3* Plant changes U . Capital items. The second, termed a job order memo, would be used to request jobs covered by permanent job order numbers not exceeding an estimated three hundred dollars. While i t is essentially true that shutdown work i s of a routine nature, the fact that this work entails the stoppage of processing oper- ations places i t in an unique category. Shutdown work must be carried out efficiently and quickly to minimize both present and future down-time. In order to achieve maximum co-ordination between the processing and main- tenance departments, the use of job orders as means of communication was abandoned for a detailed shutdown work l i s t . This l i s t , drawn up by the processing and engineering departments, states a l l the jobs to be performed during the particular shutdown period, specific instructions, and required completion times. For costing purposes, permanent job numbers have been established for specific types of shutdown work. A cost statement is pre- pared at the end of each shutdown. In summary, then, the three means for communicating requests for work to the maintenance department are job orders, job order memos, and shutdown work l i s t s . This thesis wi l l be confined to a discussion of job orders and job order memos only. - 10 - CHAPTER IV FORM DESIGN - JOB ORDERS AND JOB ORDER MEMOS Frank M. Knox^ has stated the requirements of a good form design in the following terms: 1. It must create a favourable mental attitude on the part of the clerical worker toward the job at hand. 2. It must afford the easiest possible method of entering the data on the form. 3. It must afford the easiest possible method of using the data after they have been entered on the form. U. It must help reduce the tendency to err in entering or using the data. 5* It must make for paper and printing economy within the limits set by efficient clerical use. The content requirements of job order forms in this case have been set out in Chapter HI, page 8. By the nature of these requirements, the forms must pass through the originating department, the maintenance department and the accounting department in order to be completed. With reference to the job order form presented in FIG. U, page 11, i t will be noted that the form has been divided into three sections marked A, B and C. These sections are to be completed by the originator, the maintenance field engineer and the job order clerk respectively. Thus Knox's f i r s t two stipulations have been met in that a l l the data required of each person concerned have been consolidated into separate sections of the form. Referring to section A, provision has been made for recording 1. The type of tradesmen desired 2. The area in which the job i s to be performed 3. The identification number of the equipment upon which the job is to be performed Frank M. Knox. Design and Control of Business Forms. New York, McGraw-Hill Book Company, Inc., 1952, p. 5". T I03 - I 2 -S2 J O B ORDER EQUIP. Norf DATE ISStJ A T R A D E A R E A D A T E COMPLETION;; REQUESTED R E Q U E S T E D B Y A P # R O | E D B Y DESCRIPTION O F J O B ^J0B^©ffl>ERoJJ'9 2117 ACCOUNT NO. WORK ORDER A.F.E. M A T E R I A L P U R C H A S E S I B INSTRUCTIONS E N G I N E E R ( M A I N T E N A N C E D E P T . ) C O M P L E T E D D A T E -I. i , v. F O R E M A N I N S P E C T E D A N D A C C E P T E D B Y ( Q R I G . D E P T . ) " - WHITE:~M*TNTE1»ANCE7 F O R E M A W r - C O S T T N G - T O f l « « E » r - F t t X & r ~ — - - ~ — ~ ~ - - - DISTRIBUTION" G R E E N : M A I N T E N A N C E , F O R E M A N . M E C H A N I C , POR~i|^£ljQ C^£(V)l(fc j f 1 L E S - ' Y E L L O W : M A I N T E N A N C E , C O N T R O L . C O S T I N G , S U P E R V T S O R ^ ( O R I G I N A T I N G D E P T . ) P I N K : " O R I G I N A T O R . ' " ' * - 12 - U. The date of issue of the job order 5. The completion time and date requested 6. The signature of the requesting party 7. The signature of the approving party 8. The accounting charge 9- A description of the job requested 10. The requisition numbers of materials ordered. While most of these provisions are self-explanatory, items (1) and (10) perhaps require further clarification. It may be argued that the maintenance department should be the department responsible for deter- mining the personnel required to perform a given job. However, in the case at hand, standard labour requirements have not as yet been established for specific types of work. Therefore, in order to assist the maintenance fiel d engineer in scheduling his department's work, provision has been made for the originator to state what he thinks to be the personnel re- quirements for the job requested. It i s to be noted that the originator's choice of personnel i s not binding upon the maintenance field engineer. Concerning item (10), here again i t may be argued that the maintenance department should be the department responsible for ordering the material required for a given job. However, the extensive technical specifications associated with equipment and machinery used in petroleum refining make i t more practical for the originator himself to order any special material requirements. The recording of requisition numbers on the job order form is necessary for purposes of job costing. Finally, a word on the placement of the items on the form is in order. To assist the maintenance fie l d engineer in filing his copies of job orders received, the provisions for listing the tradesmen required and the com- pletion time and date desired have been placed at the top of the form. Thus, job orders can be file d by both trade and completion date. It will be noted in passing that the design of section A with respect to the main- tenance department meets Knox's third requirement of a good form design, i.e., "It must afford the easiest possible method of using the data after they have been entered on the form." The maintenance field engineer is responsible for completing section B. Here, space is provided for specific job instructions, the assigning of a priority, and the "go-ahead" approval. In his capacity as planner and scheduler for maintenance department work, the maintenance fie l d eng- ineer must, where required, issue detailed instructions as to the perfor- mance of a given job. Furthermore, in the case of a heavy work schedule, i t i s his duty to assign priority ratings to jobs in order of their nec- essity. Obviously, this function can be performed satisfactorily only by the maintenance field engineer. The relative importance of various jobs can be ascertained solely from his position as co-ordinator. After these two provisions have been completed, the accounting charge is checked by the job order clerk and corrected where necessary. "Go-ahead" approval can now be given the job order by the maintenance field engineer. When the job i s finished, the foreman in charge records the completion time and date in the space provided. Where necessary, acceptance of the work may be signified by a representative of the originating department. The distribution of the four copies of the form i s straight-forward. The originator makes out the job order in quadruplicate, retains the pink Copy, and routes the remaining copies to the maintenance department. After scrutiny by the maintenance field engineer, the white and green copies are passed on to the foreman in charge of the work. The latter passes the green copy on to his lead hand.^ The yellow copy of the job order is re- tained by the job order clerk for costing and control purposes. Experience has proven the value of passing on written job descriptions and instructions to lead hands. At present, each foreman has approximately 20 workmen under his jurisdiction. Since these men are usually widely scat- tered over refinery territory, the foreman's copy of the job order provides him with a useful reference for work currently in process. - lit - Upon completion of the job, the white and green copies are returned by the foreman to the job order clerk who, i n turn, costs the job in t r i p l i - cate. The white copy is then routed to the engineering department, the green copy to the accounting department, and the yellow copy to the orig- inating department. Section C provides for costing the job. Here, space is allocated for estimating and recording labour, materials, and overhead expenditures. For purposes of analysis, labour costs are divided into three categories: straight time, overtime, and supplementary rates. Supplementary rates refer to such items as special callouts, change of shift differentials, and "dirty" money. Columns are provided to record the hours and dollar amount for each category of labour daily. At the end of the job, actual and estimated direct labour hours and costs can be compared for each column. Materials charges arise out of direct purchases, stores issues, car- tage, and miscellaneous items* Material purchases and cartage charges may be posted from the invoices bearing the material requisition numbers listed on the front of the form. Stores issues slips can be accumulated by job order number and the total cost posted upon completion of the job. Miscellaneous items may be charged from interdepartmental memoranda. Here again, an estimate column i s provided for each type of material expenditure. As originally planned, the overhead allotment was to represent the cost of fringe benefits afforded direct labour. At the month-end, the payroll department allocated these costs to the different accounts on the basis of the percentage of fringe benefit costs to the total direct labour costs of each department. Obviously, the overhead charged to each job on this basis would not be representative of the total overhead applicable to the job. This point will be discussed more fully in Chapter XI. To conclude our discussion of the job order form, i t w i l l be noted C O M P L E T E D TIME DATE FOREMAN INSPECTED AND ACCEPTED BY (OR1G. DEPT.) TIME DATE WHITE: MAINTENANCE. FOREMAN, EQUIPMENT FILES GREEN: MAINTENANCE. FOREMAN. MECHANIC. PISCARD YELLOW: MAINTENANCE. CONTROL. SUPERVISOR (ORIGINATING DEPT.) PINK: ORIGINATOR - 16 - that the form has been laid out in such a manner as to minimise errors in entering or using data. Also, the form may be manufactured from standard 17" x 22" paper stock. Thus, Knox's fourth and f i f t h requirements for good form design have been satisfied. The job order memo presented in FIG. 5, page 15, is very similar in make-up to the job order form. It should be noted, however, that provision i s made in section A for the insertion of a job order number, this number to be taken from the l i s t of routine job order numbers. In addition, the provision for accounting charges is reduced to one line. By definition, expense items only may be requested on job order memos. With reference to costing information, i t is to be remembered that monthly summary cost statements by job order number were deemed sufficient for job order memos. Consequently, no costing provisions appear on these forms. Instead, a monthly posting sheet (FIG. 6, page 17) i s used for each routine job order number. Charges can be entered daily for labour and materials, overhead being computed at the month-end. This form i s essentially similar to the costing section of the job order form explained above. •4 3 T 103-8/92 j f ' MONTHLY "POSTING SHEET ! ! i i . _ • P E R I O D ^ ' • ! J O B ORDER NO. - " ' , (LABOUR ; ' ( MATERIALS D A T E S T R A I G H T T I M E O V E R T I M E ! S U P P . R A T E S P U R C H A S E S . S T O R E S I S S U E S i C A R T A G E ! M I S C . D A I L Y T O T A L H O U R S A M O U N T H O U R S A M O U N T H O U R S A M O U N T R E Q . N O S . A M O U N T - • ;- -- . . . . — — r - " r ~ • - . .... - - _ It .. - - ; ...... ' U - - r — - • • — 1 - i : L - _ . - - — — - - - •- - - i • - - — -- - . | . - . .. '- • - . . . - ._ . ... _ .... -- - - - - . ... - ' — - - . . . . - --- .._ • - - - ;•• - .. - - - - — - - ' .... - , — - - .... . . . . - - .... '. ... . . ... . - - • — - _ — - ..... — - ' o r 1'! '. j . • ':,.T: T O T A L F O R W A R D . ' 3 ' , • : i - s i I - 18 - CHAPTER V FORM DESIGN - MAINTENANCE DEPARTMENT DAILY TIME SHEETS No mention has been made in the discussion to date of means to collect and distribute direct labour charges* If this job order system i s to con- trol maintenance department expenditures satisfactorily, an adequate device must be established to record labour charges - the most variable of a l l expenses* Petroleum refineries, i n general, cover a good deal of territory* Consequently, at any one time, maintenance department personnel usually wil l be dispersed widely. This fact together with the requirement for extensive supervision necessitated by the highly technical nature of re- finery equipment indicates the need for a high supervisor-labour force ratio. Thus, by the f i r s t statement, we may eliminate the possibility of a time-keeper for recording maintenance department direct labour charges. On the other hand, by the second requirement, i f supervisors are to be held responsible for preparing daily time sheets, this work must be mini- mized. A third possibility i s that the workers report their own time distribution. However, this procedure may lead to inaccuracies, both innocent and deliberate. Furthermore, in work of this nature, the lo- cation of each workman should be known at a l l times by some central authority. From a consideration of these three factors, the time sheets pre- sented in Appendix 6, page 112, have been designed for foremen. It should be noted that the use of three forms i s necessitated by the extremely complex stipulations of the union agreement. Different colours are used for identification purposes. Instructions on the use of these forms are given in Appendix B also. Briefly, these forms enable the foremen to distribute labour charges with a minimum of effort. The clock number, name of the workman, and - 19 - the accounting charge only need be entered once.^ Upon completion by the foremen, both copies of the forms are routed to the payroll department. Here, recorded total times are checked against time clock times and the hours worked on various jobs extended to dollar amounts. Horizontal totals give the daily hours and earnings of individual workmen, vertical totals the daily hours and expenditures on individual jobs. The former totals are posted to individual earnings records and control accounts. The duplicate copies of the extended time sheets are returned to the maintenance department where the job order clerk posts the daily direct labour hours and expenditures totals by job to the cost records concerned. It wil l be noted that the time sheets are designed to facilitate entries to the appropriate labour category columns of the cost records. Also note the provisions in the cases of "Change of shift schedule" and "Half time overtime" enabling the foremen to authorize completion of the pertinent forms by some other party (Appendix B, p. 112). - 20 - CHAPTER VI ROUTINE JOB ORDER MANUAL In Chapter III, mention was made of a l i s t of routine jobs to which permanent job order numbers were assigned. This l i s t i s contained in what i s known as the Routine Job Order Manual. This manual i s presented in Appendix A, page UU> Briefly, the manual gives detailed instructions on the use of the various forms and a l i s t of routine job order numbers. Routine jobs are classified by operating cost center accounts. Job order numbers are of four digits to prevent possible confusion with five-digit work order numbers.-*- Allowance has been made for possible additions to the l i s t . While this discussion is short, i t should be noted that the preparation of this manual constituted the major portion of this writer's work. A mult- tude of jobs i s covered which arose out of numerous discussions with vari- ous department officials. ^ Authorizations for capital expenditures. - 21 - CHAPTER VII RECORDS While copies of job order forms serve as records in themselves, a monthly summary of routine job costs i s required. A summary form i s i l l - ustrated i n FIG. 7, page 22. This summary, of course, is prepared directly from the monthly posting sheets. Copies are distributed to a l l department officials concerned. At the month-end, the white copies of both completed job orders and job order memos are fil e d by equipment number in the engineering depart- ment, thus facilitating future reference by that department. At the same time, the green copies of completed job orders and the monthly posting sheets are filed by job order and routine job order number respectively in the accounting department. This f i l e serves as a permanent record of a l l maintenance department work. The yellow copies of completed job orders and job order memos may be file d i f desired in the originating departments. SUMMARY OF ROUTINE UO& COSTS FOR THE MONTH OF J.O./VO. OESCR/RT/ON OFUOS 4SATER/ALS LABOUR OI/ERHEAC TOTAL COST i * — . * — • • • - - - - - ~ - - - - - - _ . . ' • - i. I. • i i ! 1 1 r - i j . • . _ - - — : - ' - • - — — — — _ . . — , • • - ~ ~ - • — — ... - • - - • - • • . . . . . . . . . . • - — . . - • — • - , - • •' . - - ' — - — * . - • — — ' . .- . ~ _ . . . . . . . • R/G.7: SUMMARY OF ROUT/NE JOB COSTS CHAPTER VIII JOB ORDER CLERK The job order clerk is responsible for maintaining the job order system. For control purposes, he is a member of the treasury department (See FIG. 1, page 2) although he is physically located in the offices of the maintenance department. The duties of his position are: 1. To check the accounting charge on a l l job orders and job order memos received by the maintenance department 2. To keep a daily record of a l l labour and materials expended on job orders and job order memos 3. To ensure that expenditures do not exceed approval authority limits U . To prepare a statement of job order costs for both the eng- ineering department and the originating department 5". To prepare a monthly statement of routine job costs for ci r - culation to a l l departments concerned 6. To keep a permanent record of a l l work carried out by the maintenance department. A detailed description of the work of the job order clerk is in order: 1. Job Orders (a) After the maintenance field engineer has added any nec- essary instructions and has assigned a priority to a job order, the job order clerk checks the accounting charge assigned the job order. (b) After receiving "go-ahead" approval from the maintenance field engineer, the three copies are distributed as follows: 1. White copy to the maintenance field engineer 2. Green copy to the maintenance field engineer 3. Yellow copy to the "Job Orders Received" f i l e . File numerically. (c) As labour and material charges are received, active job orders are withdrawn from the "Job Orders Received" f i l e and are placed in the "Job Orders Active" f i l e . .Charges are then posted to the respective job orders daily. (d) Upon completion of a job, the white and green copies of the job order are returned to the job order clerk who, after adding the yellow copy, totals the materials and labour charges in triplicate. (e) oThe white and green copies are filed under "Job Orders Complete - (Month)". Overhead is calculated on the yellow copy only, a percentage direct labour figure for a comparable period being used. The - 24 - total job cost is then summed and the yellow copy routed to the supervisor of the originating department. (f) At the month-end, the actual overhead charges are com- puted for a l l job orders completed during the month. These overhead charges are then posted to the white and green copies of the job orders and the total job costs calculated. Finally, the white copies are routed to the engineering department's equipment f i l e s , the green copies being filed numerically in the accounting department. (g) In the case of a job order extending over a month-end, materials and labour charges are totalled to the month-end, the actual labour overhead computed, and the totals transferred to a monthly posting sheet which, in turn, is filed under "Job Orders Complete - (Month)". The notation "Partially Complete - (Month)" is made on the yellow copy of the job order which then is returned to the "Job Orders Active", f i l e . When this job is completed, materials and labour charges are totalled on the three copies of the job order. The overhead charge, made up of (l) the actual overhead apportionment assigned the job during the preceding month and (2) the estimated overhead apportionment for the current month, is calculated on the yellow copy only which is then routed to the originating department. The green copy of the job order is marked "Partially Complete - (Month)" and is filed along with the white copy in.the "Job Orders Complete - (Month)" f i l e . 2. Job Order Memos (a) After the maintenance field engineer has added any nec- essary instructions and has assigned a priority to a job order memo, the job order clerk checks the accounting charge assigned the memo. (b) After receiving "go-ahead" approval from the maintenance field engineer, the three copies are distributed as follows: 1. White copy to the maintenance f i e l d engineer 2. Green copy to the maintenance f i e l d engineer 3 . Yellow copy to the "Job Order Memos Control" f i l e . File numerically and by requested completion date. (c) As labour and materials charges are received, monthly This procedure, based on the method of overhead apportionment dis- cussed in Chapter IV, is designed to enable the cost statement to be for- warded to the originating department at the earliest possible time after completion of the job. Only in this manner will the statement bear its f u l l significance to the originator. While the data therein contained will not present an absolutely accurate dollar statement of costs, i t i s felt that this fact is subordinate to the need for rapid transmission of actual direct labour and materials costs. (For a further discussion of this point, see Chapter XI.) o In this manner, a copy of every job order memo is available in the case of loss in the field. - 2$ - posting sheets are prepared for each routine job number and the charges posted. These sheets are then filed numerically in the "Job Order Memos Active" f i l e . (d) Upon completion of a job, the white and green copies of the job order memo are returned to the job order clerk who, in turn, routes the white copy to the engineering department's equipment fi l e s and discards the green copy. The yellow copy is withdrawn from the "Job Order Memos Control" f i l e and is routed to the originating department. (e) At the month-end, labour and materials costs are totalled on the monthly posting sheets, the actual overhead computed, and the total monthly job costs transferred to a "Summary of Routine Job Costs". The monthly posting sheets are then filed numerically in the accounting de- partment. The work of the job order clerk has been outlined in detail above. It should be noted, however, that the subject of reconciling job orders and job order memos cost statements to controlling accounts has not been mentioned. An explanation of this apparent omission is given below. Under the operation cost method of accounting used at this refinery, labour, material, and labour overhead expenditures for both operational and maintenance work are charged f i r s t , to an operating center control account, second, to subsidiary accounts according to the nature of the work performed. Thus, at a f i r s t glance, i t would appear possible to reconcile job cost statements with the appropriate subsidiary account bal- ances. However, i t must be borne in mind that apart from its maintenance work, the maintenance department performs minor installations and assists the operating departments in operational work. The charges arising out of the performance of this latter duty prevent the immediate reconciliation of job cost statements to subsidiary account balances. Obviously, the sub- sidiary account for operating expense will contain charges originating from both the operating department concerned and the maintenance department. While i t is possible to separate out job cost statements by specific Subsidiary accounts include classification by operating labour, operating material, maintenance labour, maintenance material, plant change labour, plant change material, etc. - 26 - accounting charges, only maintenance, plant change and capital project charges could be reconciled in this manner. One method of avoiding this difficulty would be to set up additional columns in the operating expense subsidiary ledgers to record a l l charges bearing job numbers. At present, however, this proposal has not been adopted. A second proposal which would enable a l l operations in the refinery to be costed specifically and recon- ciled to controlling accounts would be to assign job numbers to operating as well as maintenance work. Under this arrangement, a whole new fie l d for costing and control would be opened up. As yet, management has not acted in this direction. Flow charts of the job order system are presented in FIG. 8 and 9, pages 27 and 28. MOU SOr 9 B/J J.A/3fVX&tr-a'3<7 ON/lVN/O/i/O .OX ^ 03Mtyz*3X90 xsoo 9or ivxox oA/v osxv-rno-ivo 09XViA//XS9 &39t*/r>A/ SOn A9 03~?/J XN9tNJ.&\f<J30 QN/XA/nOODtr OJ. 09A//IA/&3J90 XSOO 90/~> <7/Vf 03XV7 -/707lrO SSG&tr'NO \ OV9H&9AO ItrOxOtf 'OAJS-HXA/OtA/ Xtr ON3-HXNOPV 1/XA/O (HXNOlA/J -3X3 7a/tVOO S&30&0 9or... &30Nf) 037/^ &39W/7N XM3Wc*/n03 AS 037/J XN9*VJ.&y=/90 £!A//&33 , A//SN9 OJ. 03A//tV*>9X?0 XSOD y V 90i* ONV 09XV7 I i ov3/*&3Ato -rvnxor \ 'ON3-/-/XNOtA/ XV o/ OA/9 -MXA/OtAS ~7/XA//l ' (HXA/OfV) - 3X9~7c*WOO tuo/yn 097/^ AefO~> (M0773A) 0&//-/J. A&OO (N33&3) ONOD3S Ac/O0(9X/A/AA) XSZJ/^/ ?j.yOi-r<j/&x A// O9 77t/xox S90&VHO &/709V7 OrVtr S7v/&3iyw A7/VO 09XS0c/ S9<=>&VHO 37 U ,,3*1X0* S&30&0 W&9 70 &30&0 9or ox 6. N\?IA/9&OJ CU 6 09i*/aoz/&&<=/ 9or / \. • • Y \ „03AI3D3& S&/90Z/0 9or„ &POA/n a 37/^ >/i*370 &30&0 9or OJ, OTWV OV37 OJ. 9or JO Nl NVW3&OJ OX &33AJ/SN9 073/J 33NM/3XMI\/iA/ OJ. o sor> ^0 SS&VHD A// A/tftA/3&0* ox &/93/V/SN9 073/jf 90NVN9XA//PW OX. J 6 6 AcJOO (M0~)~73A) a&/HJ. A&CO (N99&S) OA/OD9S 'AcfOO (9X/HAA) XSZJ/j' &0XWN/9/&0 , _ A9 C9N/VX3& \ * &33A//9A/3 079/* 30A/V/V3XA//VIA/ A9 N3A/& 7VAO&&&V „0V3HV-0£>„ • XZ/37S £r?0e/O BOS* A3 03*33/*3 3&&VHO S>A//XA/S>OJOp &99A//£>A/3 079/J 90N\/AJ9XMfWV A9 097009HOS ON* 09MNV?cJ &Or JL=/90 9DMVN9XNIV1A/ OX AeJOO (>/Mcj) /T>A iinO^/ O3A/309& AXI&OHJJ1V ->VAO&^a'V 3j.\ron&n&ovno NI asiw/Q/i/o \ / N33&S> AAO~7r73A WA/Zci' l&WO &or 6 3NIJf>0& A3 . JN9WJiJV<j30 QNriNnoosv OJ „SJSOO 3or V OJ OZ&tJPJgA/ViJJ SJSOO 3an A-7r-tj.woiA/ 7VJOJ OA/tr• 09j.V7n->-}y-> &3<J&O &or OJ OJ jjs/3w<j/n a? AS OS7/J srsa&o 9or OJ 7 JM3WJ&V<J 37/J ,.70ifJA/00 G3/lOlA/3iJ '9Q'r JO NO/JSl'J -WOO /VOcJ/7 -47/K? O&JSChJ S3S&rHO &noSV~? O/VP '3JVW JPSHS 9A//JSOa/ /itHJMOtV OJWiJOjiJScJ 9or 03W&OJ&9<J s^cv I 9 J ojrv&o^&j'a/ &or I 9 fO&JA/OO SOW9W ZJPO&O &Or„ &3 CM//? 03 7/J M&S73 ; USO&rO SOP OX (7/VK/V 0*37 OJ. BOP JO jO&rA/O M A/yWJ&Oj' OJ. 07&/J aONVMZJNIWV OJ. 90r JO 3S&<sfH3 A//' AWtVP&OJ" OJ 33MPM3JN/VW OJ 0 AtJOO (3J/HM) J£Z?/J &33AS/9A/3 079/J 3DA/VA/3J/V/triV A9 ->wo&c*Jv ..ovjHv-oe,, >/&?7o &9o&o won A9 <73W03H0 JS&triVO OA//J.A/n030V AG <737n<73/HOS O/VV OSMAnr 7<J &or J<J3<? 3DNPA/9JW4V OJ Ac/OO (>/A//<j) HJ&nOJ I I AJ/tSOHJnV 7VAO&<J&\7' . $3lti03 BOP 3J/MAA \4077PA - 29 - CHAPTER IX POINTS OF CONTROL Control may be defined as "the ensuring that a l l which occurs is in accordance with the rules established and the instructions issued" (Henri Fayol). When one considers that the refinery has no established standards in the way of budgets, labour requirements, or jobs, i t is rather difficult to imagine the installation of effective control devices. Obviously, any control measures superimposed upon these conditions must necessarily be of a very general financial nature as opposed to specific labour time and wage and material quantity and price controls. Two such financial control points are present in this job order system. The f i r s t arises with the origination of the job order or the job order memo. The proper approval authority must be obtained before work on the order can proceed. The job order clerk represents the second control point. It is his duty to. ensure that expenditures do not exceed approval authority limits. While i t may be argued that the estimates of job costs leading up to approval authorities represent standards of sorts, the fact remains that at their best, estimates represent merely what costs will probably be, not what they should be. Furthermore, in the absence of a qualified estimator, a good number of the estimates stated are liable to substantial inaccuracies. This latter statement, of course, is a challenge to the usefulness of the present system. The subject of standards will be discussed at some length in Chapter XI. - 30 - CHAPTER X REVIEW OF SYSTEM IN OPERATION Having outlined the job order system as originally developed, the time has come now for a brief review of the device in operation. The channels of communication established by the system are being adhered to satisfactorily except in the case of emergency items. This exception, of course, would be expected. The means of communication - job orders and job order memos - are meeting with great success. Once the i n i t i a l difficulties of definition were overcome, the use of these forms pro- ceeded exceptionally well. In general, the form designs have proven adequate. However, the placement of estimating columns on the reverse of job order forms has hindered rather than facilitated the use of estimates, section A of the forms giving no indication to originators that detailed estimates are required. In the case of job order memos, no provision at a l l is made for job cost estimates. Finally, the presently employed method of over- head apportionment is not satisfactory since a l l applicable overhead ex- penses are not being charged to completed work. As was to be expected, a number of additions have been made to the l i s t of routine jobs. However, adequate provision was made to enumerate these additions. With reference to records, the originally proposed practice of routing the yellow copies of completed job orders to originating departments is not being carried out due to the slow receipt of materials invoices. As was pointed out in Chapter VIII, the significance of these reports is greatest when they are received immediately upon the completion of specific jobs. The slow receipt of invoices has increased the time lag to the point where the practice of routing these cost statements to originating departments has l i t t l e merit. - 31 - The position of job order clerk presently is being f i l l e d by a trea- sury department trainee. Management feels that this position will serve well to acquaint new personnel with the overall refinery operation. Thus, i t would appear that the system is sufficiently simple to be clerically maintained by relatively untrained employees. Finally, the financial controls outlined in Chapter IX are being utilized to their fullest, though limited, extent. In conclusion, i t may be stated that a l l refinery personnel connected with the job order system are co-operating satisfactorily in its overall operation. - 32 - CHAPTER XI RECOMMENDATIONS Channels of communication undoubtedly w i l l always be a problem in such a system as this. The greater the expenditure, the longer the channel required to initiate the work. In times of emergency, this channel may prove costly. The solution to this problem, of course, lies in the hands of the company's policy-makers. So-called "red tape" can be reduced only by the enlarging of approval authority limits at the lower executive levels. On the other hand, any action along this line will result in a reduction of financial control. Care must be taken to reconcile both these conflict- ing points before any modifications to existing policies are adopted. One of the most apparent weaknesses of the system as i t now exists is its failure to take into account a l l the overhead charges applicable to maintenance department work. Obviously, the question of whether to make or buy cannot be answered satisfactorily until a l l the costs of self-fab- rication are considered. This writer, therefore, recommends that a l l variable and fixed overhead costs applicable to maintenance department work be charged to cost statements on the basis of direct labour hours ex- pended on specific jobs. Since overhead accrues on a time basis, direct labour hours appears to be the most equitable basis of distribution, there being no other applicable measure of time. To date, i t has been found that the computation of job costs has been delayed considerably by the slow receipt of materials invoices. Conse- quently, cost statements have not been transmitted to originating depart- ments as was originally planned. To enable this transmission, i t is rec- ommended that estimated materials costs^ be used in the immediate absence This company has a policy of ordering practically a l l repair parts directly from vendours when required. Accurate material cost estimates, therefore, are readily obtainable from prospective suppliers. These quo- tations normally vary l i t t l e from final invoice figures. of invoices for computing job costs on the yellow copies of job orders. The remaining copies of the job orders can be retained in the "Job Orders Active" f i l e until invoices are received. Thus, labour costs will be the only actual costs reported on job cost statements to the originator. How- ever, in the great majority of cases, labour costs are the most variable costs, and since labour hours determine the amount of the overhead apport- ionment, cost statements computed in this manner will s t i l l be useful. Coupled with the advantage of rapid transmission, this recommendation appears justified. One point with respect to mechanics appears capable of modification. It was noted in Chapter VIII that on a job order extending over a month-end, the notation "Partially Complete - (Month)" was transferred from the yellow copy to the green copy of the job order upon completion of the job. The question arises: "Why not keep the yellow copy and route the green copy to the originator, thus eliminating the need for recopying the notation?" There appears no justification for the former practice and this writer therefore recommends that the distribution of job order forms be revised to route the completed green copy to the originator and the yellow copy to the accounting department for eventual f i l i n g . The necessity for rapid transmission of job cost data to the orig- inator has been discussed at great length. However, can the practice of routing copies of both completed job orders and job order memos to the originator be justified in concrete terms? Let us f i r s t deal with job orders, ia the, absence a£ labour and,.materials standards and a waliflfid estimator, the only possible means of keeping management "cost conscious" is through the use of periodic cost reports. While i t is one of the duties of the job order clerk to ensure that approval authority limits are not exceeded, he works only from a maximum financial limit. As long as the maximum is not exceeded, the clerk will not interfere. Thus, a l l expendi- ~3U - tures below the limit w i l l be accepted without question. In the hands of the originator, however, a l l expenditures should bear some significance, either for a current appraisal of the job completed or else in planning future projects. Job order cost statements are thereby justified. In the case of job order memos, however, there seems l i t t l e point in routing a copy to the originator upon completion of the job. Management stipulates that costs need be accumulated by the month only. Furthermore, a member of the originating department usually inspects the job upon its completion. Consequently, a copy of the job order memo will add nothing to the originator's present knowledge. It is recommended, therefore, that the yellow copy of job order memos be discarded upon completion of the job rather than routed to the originator. The question of standards is an important and difficult one. Obviously, standards of some description are necessary before this system can f u l f i l satisfactorily i ts last requirement, i.e., measure the overall efficiency of the maintenance department. It has been noted that approximately 70 per cent of the time of the maintenance department is taken up with work of a routine nature. Further, management has stipulated that summary cost statements by month are sufficient for jobs of this type. On the assumption that these routine jobs recur at regular intervals and are constant in scope, budgets of standard labour requirements^, times, and materials requirements can be established and employed by the job order clerk in controlling routine job costs. The terra "routine nature" as presently applied, however, cannot just- if y the preceding assumption. While the jobs listed in the Routine Job Order Manual are routine in as much as they recur in a general sense per- iodically, a good number of them do not recur regularly. Furthermore, they are not constant in scope. Thus, i f standards are to be used satisfactorily, Type of labour trade, e.g., welder, carpenter. - 35 - these "semi-routine" jobs must be separated from the strictly routine jobs such as instrument inspection. In other words, the Routine Job Order Manual^ should be restricted to jobs of constant scope and regular recurrence. In addition, the fine degree of control exercisable over these jobs should eliminate the need for issuing job orders for individual routine jobs cost- ing over three hundred dollars. A l l other jobs must be originated on job order forms. The next problem is that of controlling job order costs. Since these jobs vary in extent, i t is impossible to establish a standard time for each job. However, there will be common elements of work amongst these jobs which are capable of standardization. Also, standard labour and material requirements should be determinable from the description of the job. Given these data, the solution to this problem may be found in accurate job cost estimates based on both available standards and extensive experi- ence. These estimates will enable the job order clerk to control expendi- tures in the most satisfactory manner available. What about "semi-routine" jobs costing less than three hundred dollars? Is i t worthwhile to estimate costs on this type of work? If any useful degree of control i s to be exercised over these jobs, estimates must be used. The costs of control, however, must be justified against possible losses from the lack of control. This is a difficult analysis to make. Al l that can be said here is that the costs of control wi l l decrease with the accumulation of standard times for both jobs and elements of work. The preceding discussion points out the need for a qualified estimator. At the present time, management is endeavouring to f i l l this need. The introduction of standard and estimated costs will necessitate fur- ther changes in the present job order form and the system as a whole. With In this case, the present "Routine Job Order Manual" might better be termed the "Standard Routine Job Order Manual". - 3 6 - reference to the job order form, i t is recommended that the size of the form be doubled thus enabling a l l estimated and actual cost data to appear on the front. This change will facilitate the work of the estimator. In addition, in order to control labour by trade, columns should be provided to show the hours spent daily by workers of each trade on a specific job. Thirdly, the distribution of copies of job orders must be revised to route the four forms fi r s t from the originator to the estimator and second from the estimator to the approving party. After approval, three copies of the form can proceed as formerly to the maintenance field engineer. Upon completion of the job, i f estimates are rigidly adhered to, there is no point in routing a job cost statement to the originating department. Substantial variances, how- ever, should be reported. A revised job order form and job order flow chart incorporating a l l recommended changes are presented in FIG. 1 0 and 1 1 , pages 3 7 and 3 8 . With regard to the system as a whole, once management has approved the standards set up for routine jobs, there seems l i t t l e point in making out a job order memo every time a routine job requires carrying out. The establishment of standard labour and time budgets for these jobs along with routine work schedules should provide a l l the approval required by the fore- men to initiate these jobs. For purposes of comparison, the "Summary of Routine Job Costs" can be revised to show standard as well as actual mat- erial, labour, and overhead expenditures (FIG. 1 2 , page 3 9 ) • If required, detailed variance analyses can be determined from the monthly posting sheets. Since job orders are now required to initiate "semi-routine" jobs, the job order memo can be eliminated. A revised job order memo flow chart is presented in FIG. 1 3 , page UO. At present, the company has not established budgets for its service departments. Consequently, overhead costs cannot be controlled satisfact- orily. This fact, of course, prevents the preparation of accurate normal standard overhead rates and thus reduces the accuracy of both job estimates JOB ORDER AREA EQU/R. A/0. ISATE'ISSUED 7~/A*£ £>AT€ COMA*{_£TtO/V A?£QU£ST£0 A:£QC'£ST£0 BY Af>Pf?OIS£0 BV JOB OROER NO. 7Q0/ ACCOUNT NO. WORK ORDER A.F.E. OESCRIRT/ON OR JOB \AVAT£f}/AL PURCHASES B A?£Q. /VOS. AMOU/VT /NSTRUCT/ONS A>/?iOA?/Tr C*T£ COMPLETE®. T/A/f£ DATS AOKEMAA/ JOB COST CATE LABOUR MATERIALS DATE ST&A/GHT T/A4E SU&P. ABATES TOTALl EST 'O. i ACTUAL &> \ss. [as\ey \/c/\/ce 86\3? I/O/ /06 8G\S7 \lOl\t06 —- j ••' 1 • ! ! \ ' • ; ! j ' i 1 • — : — — —~« -4- • I I ! —1 ' i i .1 I — _ • ! r i i i j i i' i ! — —- —- — " | I J — — ! ( ! — — — — I i — .1 I — ~ — — i ! — MATERIAL PWZCHASES ! — — ! i ! 1 — — sro&es issues ! i . ! t • j \ CAf?TA6£ 1 1 i ""•"t" i — — • A*/SC£LLA/VEOVS 1 i r - I " • i . i ! TOTAL MATERIALS — ACTUAL ; ! ! • 1 I T T T " i i T T l 1 TOTAL 0'&£CT LABOUR EST'O. . M l - OV£#H£AO EST/MATOR DATE TOTAL JOB COST WHIT£ : eSTt/viATOtZ • A P P R O V A L . • MA/NTSHANCe • rCAX.£MAN- COSTf/VG • ENGI/ve£Rlt\G. rs/STRlRUT/ON' S F } E E N : ESTIMATOR• A^/ZOVAL • MAINTC/VAA/CE • FOREMAN• ntec"A/vic • rof?£M/)/v • cc£/?/< • D/SCAGO. C YELLOW. ESTIMATOR • APPffOVAL-MAIA/TE/VANCE • CO/VTA?OL • COSTI/WG • ACCOUMT/MG. PlA/K: EST/MATOfZ • A P P R O V A L - OKIGINATVft. ' • RIN/K YELLOW WHITE JOB ORD£/R ROUP COR/ES J / • ) ORIGINATED /N QUADRUPLICATE TO ESTIMATOR 2 ) JOG COST ESTIMATE PREPARED THREE COPIES (. • V TO ORIGINATOR I / , \ { 3 I APPROVAL AUTHORITY RECEIVED V ./ ROURTH(PtNK) COPY G TO MAIN TE NA A/C E PERT RETAINED BY ORIQ/NA TOR JOB PLANN£D ANO SCHED- ULED BY MAINTENANCE Fl£LP ENGINEER ACCOUNTING CHAFGE CHECKED BY JOB ORDER CL£PK "GO-AHEAP APRPOI/AL GIVEN BY NtA/NT£iVANC£ Fl£LO £N&I/V££P R/RST{WHITE) COPY SECOA/D {GREEN) CORY TH/RO (FELLOW) COPY o TO MAINTENANCE f^'y\  T O MAINTENANCE F/SLD. £AIGIN££F \ " / P/ELO £NG/AI££P TO FOPeMAN IN CHARGE OP JOB /' ^\ TO FOREMAN IN \ J ) CHARGE OP JOB \ • / 7 '•• ' JOB RERFORMED', ) TO LEAD HAND JOB PERFORMED J j V . J TO JOB OPOEP CLERK TO FOREMAN TO UOB ORO£P CL£PK O/SCARDEO IP NO SUBSTANTIAL VARI- ANCES; OTHERWISE, JOB COST ROUTEO /MNieOIATELY YO OP/&INA TING DEPT. TO JOB ORDER CLEPK F/LED UNDER "JOB OPDERS PECEIVEO" JOB RBRRORMEO TRANSFEPRED TO "JOB OPDEPS ACTIVE " FILE MATERIALS ANO LABOUR CHARGES POSTED DAILY PILED UNDER "JOB ORDERS COMPL£T£-{MONTH) C/VT/c MOA/TH-EA/D • •'-.*'. / _ • AT MOAirH-£lVD, ACTUAL OVERHEAD CHARGES \ > CALCULATED AND JOG COST .OETJERMINED R/RST (WW/TE) CORY TlH/RO (YELLOIA/JCOPY TO ENGINEERING OERARTAy/E/VT R/LEO BY £OU/PM£/SIT NOMSEF TO ACCOUNTING DEPARTMENT P/C ED BY JOS OPOeP NUM&'EF R/6./f. REI//SED JOB ORDER FLOW CHART -39- SUMMARY OF ROUTINE JOB COSTS FOR TH£ MONTH OF /9 J.O. NC DESCRIPTION OF JOB STANDARD ACTUAL MATERIALS LABOUR OVERHEAD TOTAL COST [MATERIALS LABOUR OVERHEAD TOTAL COST F/6. 12. REV/SED SUMMARY OF ROUTINE JOB COSTS -CO- ROUTINE JOB SCHEDULE APPROVED BY MANAGEMENT \ TO, FOREMEN. JOBS PERFORMED MATERIALS AND LABOUR CHARGES POSTED DAILY TO MONTHLY ROSTIA/G SHEETS' AT MONTH-END, ACTUAL OVERHEAD. CHAPGES CALCULATED ANO TOTAL MONTHLY JOB COSTS TRANS PERPED TO A "SUMMARY OF ROUTINE JOB COSTS" TO ACCOUNT/NO DEPARTMENT FILED BY POUTlNE. JOB OP DER NUMBER R/3. 13. REI//SED JOB ORDER MEMO FLOW CHART' and final job costs. It i s strongly recommended, therefore, that manage- ment take steps to inaugurate a system of budgetary control. Finally, i t was noted in Chapter VII that the white copies of a l l completed job orders are routed to the engineering department for filing by equipment number. In addition to serving as useful references for the engineering department, these copies may be used to prepare periodic equip- ment cost reports. These reports should be of great use in determining machinery and equipment replacements and additions. FIG. Ik, page U2, illustrates a proposed equipment cost report. Here, provision is made for listing the equipment number, a brief description of the equipment, the i n i t i a l cost, depreciation charged to date, total maintenance costs to date, and maintenance costs for the period just ended. Maintenance costs should be normal rather than actual figures to prevent charging equipment for either overly-efficient or inefficient repair operations. Where applicable", normal routine job costs per period should be included also. £QU//£DM£/VT COST ROR THE RER/OD RERORT EQU/P. /VO. &ESCA7/&T/OMOF EQU/^ME/VT //V/Tf AC- COST TO OATE A « w r A v . TO OATE A4AI/VTEA/. T/y/S P£K. *POUT. MA//V A>£f? A>£AS. - • -' - • ' — ' —--. • • ' • • . — • - • - - - • ... 1 I I 1 - - .. .. • - - — . • 1 .4 . j i • - • - - t I i : - ••• . - - • • - ; -• •• - - • -• • ' ' i i | . i -•r ! i j - . ! • - - —• • - - . - - -: .- - - - • - • i . i. • L • - • - - • - -— - - - - - • • • • ~~~ • • • • -.- - R/G. /<*. fQU/RMENT COST REPORT - U3 - CHAPTER XII SUMMARY Chapters I-IX have dealt with the establishment of a job order system for a maintenance department in a petroleum refinery. Chapter X has re- viewed the system in operation while Chapter XI has, to a l l intents and purposes, torn the system asunder. This is a rather distressing state of affairs when one realizes that the author was responsible for setting up the system in the f i r s t place. Embarassing as i t may be, however, per- fection can only be achieved by the constant review and appraisal of methods in operation. At the present time, the system has established practical channels of communication for maintenance department work. Job scheduling has been facilitated and accurate prime costs determined. Also, a loose financial control device by maximum approval authority limits has been set up. How- ever, concrete standards for comparison are not present in the system. Only extreme cost deviations can be noted. The recommendations put forth in Chapter XI are concerned primarily with the subject of control. If they are adopted, the usefulness of the system will be increased immensely. If not, the system merely wil l serve as a vehicle to collect detailed job costs and provide a limited amount of control. - hh - Appendix A MAINTENANCE DEPARTMENT JOB ORDER SYSTEM TI03-I2-S2 J O B O R D E R TRADE { AREA EQUIP—NO: DATE "ISSUED- COMPLETION "REQUESTEDX X _REQ.UESX.ED_By.s_ -±er. xox APPROVED BY XOIV I U D v_v̂ >c;_L XlGBfORDERosN'9 O A E B H E V D AeeOtJNT-Nbr rvgonts i XOJLVr DlfciECi | •WORK-ORDER- -A-FrEr '2TM \ DESCR1PT ION O F 4 - J O B cvtrxveE "MATER I ALT PURCHASES--REQ.-NOSr •B- I N S T R U C T I O N S - ENGINEER (MAINTENANCE DEPT. ) COMPLETED TIME Bflbb' UVXE3 P > T E , ^ 0 _4= T" INSPECTED AND ACCEPTED BY (ORIG. DEPT.) - W H I T E : _ M A ' m T E N « N C E r - F O R E M A N r ' C O S T r N G — E Q U I P M E N T - F I C E S r DISTRIBUTION: GREEN: MAINTENANCE. FOREMAN. MECHANIC, FORSff^lQ c6|TTN5]i,jFILES. I YELLOW: MAINTENANCE, CONTROL, COSTING, SUPERVISOR TO"RIGINATING DEPT.) PINK: ORIGINATOR. - US - MAINTENANCE DEPARTMENT JOB ORDER SYSTEM Commencing September 22, 1952, a revised Maintenance Department Job Order System will be inaugurated. This system is designed primarily to serve the following purposes: 1. To establish a method of costing both individual and routine jobs daily 2. To ensure that a l l expenditures are kept within approval authority limits (See page U6). ALL WORK REQUESTED OF THE MAINTENANCE DEPARTMENT MUST BE COVERED BY JOB ORDERS. Two forms have been designed to replace the present job order form (R 207): 1. Job Order (T 103-8/52) 2. Job Order Memo (T 10U-8/52). DEFINITION OF FORMS 1. Job Order This form i s to be used for requesting the following types of work: (a) Work of a non-repetitive or unusual nature which occurs rather infrequently or is unique because of its magnitude in relationship to the value of equipment or facilities (b) Work that is estimated to cost over three hundred dollars ($300.00) (c) Plant changes (d) Capital items. 2. Job Order Memo This form is to be used for requesting jobs not exceeding an estimated three hundred dollars (1300.00), covered by routine job order numbers. MECHANICS OF FORM PREPARATION 1. Job Order (See opposite) This form is to be prepared in quadruplicate and distributed as indicated (Three copies to the maintenance department, fourth copy retained by the originator). Sections A, B and C are to be completed by the originator, maintenance department engineer and job order clerk re- spectively. (a) Section A Where work is rto be performed on a specific piece of - 46 - APPROVAL AUTHORITY LIMITS REFINERY CAPITAL EXPENSE ITEMS Foremen $ 100.00 Maintenance Field Engineer 100.00 Maintenance Engineer 100.00 $ 250.00 Project Engineer 100.00 250.00 Department Heads 250.00 500.00 Assistant Refinery Manager 500.00 1,000.00 Refinery Manager 5,000.00 5,000.00 C O M P L E T E D T I M E D A T E F O R E M A N I N S P E C T E D A N D A C C E P T E D B Y ( O R I G . D E P T . ) T I M E D A T E WHITE: MAINTENANCE, FOREMAN, EQUIPMENT FILES GREEN: MAINTENANCE. FOREMAN. MECHANIC. DISCARD YELLOW: MAINTENANCE. CONTROL. SUPERVISOR (ORIGINATING DEPT.) PINK: ORIGINATOR - 1*7 - equipment, the equipment number must be stated so as to facilitate perm- anent fi l i n g . In other cases, the accounting charge will suffice. The requisition numbers of any materials ordered by the originator for the job requested must be quoted on the job order and the "Makers File Copy" (Pink copy of the "Requisition for Material and Services") forwarded to the maintenance department for expediting (In the case of job orders written on capital items, the "Makers File Copy" must fi r s t be routed to the engineering department clerk for estimating pur- poses). The job order number as well as the account number must be stated on the "Requisition for Material and Services". (State job order number in "To Be Used For" section.) (b) Section B The maintenance department engineer will add any necessary instructions and assign a priority to a l l job orders received. The requisition numbers of any additional materials ordered must be stated on the form. The job order clerk wi l l check the charges and approvals on a l l job orders before work may commence. (c) Section C The job order clerk will keep a daily record of a l l labour and materials expended on jobs and wil l forward statements of the job costs to the supervisors of the originating departments upon completion of the work. 2. Job Order Memo (See opposite) This form i s to be prepared in quadruplicate and distributed as indicated (Three copies to the maintenance department, fourth copy retained by the originator). Sections A and B are to be completed by the originator and maintenance department engineer respectively. (a) Section A Where work i s to be performed on a specific piece of equipment, the equipment number must be stated so as to facilitate hand- ling in the maintenance department. The requisition numbers of any materials ordered by the originator for the job requested must be quoted on the job order memo and the "Makers File Copy" (Pink copy of the "Requisition for Mat- erial and Services") forwarded to the maintenance department for expe- diting. The routine job order number as well as the account number must be stated on the "Requisition for Material and Services" (State routine job order number in "To Be Used For" section). (b) Section B The maintenance department engineer will add any nec- - u8 - essary instructions and assign a priority to a l l job order memos received. The requisition numbers of any additional materials ordered must be stated on the form. The job order clerk wi l l check the charges and approvals on a l l job order memos before work may commence. The job order clerk will keep a daily record of a l l labour and materials expended on routine jobs and will prepare a monthly statement of routine job costs which will be distributed to a l l depart- ments concerned. The l i s t of routine job orders will be revised per- iodically. Stationery pertaining to the Maintenance Department Job Order System will be available at the treasury department stationery room. - 49 - ROUTINE JOB ORDER NUMBERS ACCOUNT: CRUDE OIL DISTILLATION DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF COMPRESSED AIR SYSTEM MAINTENANCE OF COOLING WATER SYSTEM MAINTENANCE OF DOMESTIC WATER SYSTEM MAINTENANCE OF CIRCULATING COOLING WATER SYSTEM MAINTENANCE OF OIL FUEL SYSTEM MAINTENANCE OF GAS FUEL SYSTEM MAINTENANCE OF AMMONIA SYSTEM MAINTENANCE OF VALVES MAINTENANCE OF PIPING MAINTENANCE OF INSULATION MAINTENANCE OF VESSELS AND TOWERS MAINTENANCE OF FURNACES MAINTENANCE OF EXCHANGERS MAINTENANCE OF PRESSURE INSTRUMENTS MAINTENANCE OF TEMPERATURE INSTRUMENTS MAINTENANCE OF FLOW INSTRUMENTS MAINTENANCE OF MISCELLANEOUS INSTRUMENTS OPERATIONAL CHECK OF INSTRUMENTS MAINTENANCE OF PUMPS MAINTENANCE OF TURBINE DRIVES FOR PUMPS MAINTENANCE OF MOTOR DRIVES FOR PUMPS MAINTENANCE OF RECIPROCAL STEAM DRIVERS MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT SHIFT STAND-BY (IDLE TIME) ACCOUNT NO. 0200 J.O. ACCOUNT 1001 4072 - 0200.04,05 1002 4072 - 0200.04,05 1003 4072 - 0200.04,05 1004 4072 - 0200.04,05 1005 4072 - 0200.04,05 1006 4072 - 0200.04,05 1007 4072 0200.04,05 1008 4072 - 0200.04,05 1009 4072 - 0200.04,05 1010 4072 - 0200.04,05 1011 4072 - 0200.04,05 1012 4072 - 0200.04,05 1013 4072 - 0200.04,05 1014 4072 - 0200.04,05 1015 4072 - 0200.04,05 1016 4072 - 0200.04,05 1017 4072 - 0200.04,05 1018 4072 - 0200.04,05 1019 4072 - 0200.04,05 1020 4072 - 0200.02,03 1021 4072 - 0200.04,05 1022 4072 - 0200.04,05 1023 4072 - 0200.04,05 1024 4072 0200.04,05 1025 4072 - 0200.04,05 1026 4072 - 0200.04,05 - C O - ROUTINE JOB ORDER NUMBERS ACCOUNT: CRUDE OIL DISTILLATION DESCRIPTION OF JOB CLEAN-UP (EXCEPT WHEN NECESSITATED BI MAINTENANCE OR PLANT CHANGE JOBS) JANITOR SERVICE CHANGING BLINDS ACCOUNT NO* 0200 J.O. ACCOUNT 1027 4072 - 0200.02,03 1028 4072 - 0200.02,03 1029 4072 - 0200.02,03 - 51 - ROUTINE JOB ORDER NUMBERS ACCOUNT: CRACKING - DUBBS PLANTS ACCOUNT NO. OkOO DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 10U1 1*072 - 0U00.0u.05 MAINTENANCE OF ELECTRIC SYSTEM 10U2 U072 - okoo.ou.05 MAINTENANCE OF COMPRESSED AIR SYSTEM 10143 k072 mm 0k00.0U,05 MAINTENANCE OF COOLING WATER SYSTEM lOUU U072 - 0k00.0U,05 MAINTENANCE OF DOMESTIC WATER SYSTEM 10U5 U072 - 0k00.0k,05 MAINTENANCE OF OIL FUEL SYSTEM 10U6 U072 - 0k00.0k,05 MAINTENANCE OF GAS FUEL SYSTEM IOU7 k072 - 0k00.0k.05 MAINTENANCE OF AMMONIA SYSTEM 10U8 k072 - 0k00.0k,05 MAINTENANCE OF VALVES 10U9 1*072 - 0k00.0k,05 MAINTENANCE OF PIPING lÔ O 1*072 - okoo.ok.05 MAINTENANCE OF INSULATION 10$1 U072 - Okoo.oU,o5 MAINTENANCE OF VESSELS AND TOWERS 1052 U072 - 0U00.0U,05 MAINTENANCE OF FURNACES 1053 U072 - 0U00.0u.05 MAINTENANCE OF EXCHANGERS 105U U072 ouoo.ou.05 MAINTENANCE OF PRESSURE INSTRUMENTS io$5 k072 - ouoo.ou.05 MAINTENANCE OF TEMPERATURE INSTRUMENTS 1056 1*072 - ouoo.ou.05 MAINTENANCE OF FLOW INSTRUMENTS 1057 U072 - ouoo.ou.05 MAINTENANCE OF MISCELLANEOUS INSTRUMENTS 1058 U072 - Okoo.ou.05 OPERATIONAL CHECK OF INSTRUMENTS 1059 U072 - ouoo.02,03 MAINTENANCE OF PUMPS (EXCEPTIONS ARE HOT OIL PUMPS P-l, P-2, P-62, P-U, P-UA) 1060 1*072 - 0u00.0u.05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1061 1*072 - ouoo.ou.05 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 1062 1*072 - ouoo.ou.05 MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT IO63 1*072 - Okoo.ou.05 SHIFT STAND-BY (IDLE TIME) 106U 1*072 - 0U00.0U.05 CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANCE JOBS) 1065 1*072 _ OUOO.02,03 - 52 - ROUTINE JOB ORDER NUMBERS ACCOUNT: CRACKING - DUBBS PLANTS DESCRIPTION OF JOB J.O. JANITOR SERVICE 1066 MAINTENANCE OF HOT OIL PUMPS - P-l, P-2 1067 MAINTENANCE OF HOT OIL PUMPS - P-62, P-U, P-I4A 1068 CHANGING BLINDS 106? ACCOUNT NO. OUOO ACCOUNT 4072 - OUOO.02,03 4072 - 0400.04,05 4072 - 0400.04,05 4072 - 0400.02,03 - 53 - ROUTINE JOB ORDER NUMBERS ACCOUNT: GAS PLANTS - POLYMERIZATION ACCOUNT NO. 0660 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 1081 4072 - 0660.04,05 MAINTENANCE OF ELECTRIC SYSTEM 1082 4072 - 0660.04,05 MAINTENANCE OF COMPRESSED AIR SYSTEM 1083 4072 - 0660.04,05 MAINTENANCE OF COOLING WATER SYSTEM 1084 4072 - 0660.04,05 MAINTENANCE OF DOMESTIC WATER SYSTEM 1085 4072 - 0660.04,05 MAINTENANCE OF VALVES 1086 4072 - 0660.04,05 MAINTENANCE OF PIPING 1087 4072 - 0660.04,05 MAINTENANCE OF INSULATION 1088 4072 - 0660.04,05 MAINTENANCE OF VESSELS AND TOWERS 1 1089 4072 - 0660.04,05 MAINTENANCE OF EXCHANGERS 1090 4072 - 0660.04,05 MAINTENANCE OF PRESSURE INSTRUMENTS 1091 4072 - 0660.04,05 MAINTENANCE OF TEMPERATURE INSTRUMENTS 1092 4072 - 0660.04,05 MAINTENANCE OF FLOW INSTRUMENTS 1093 4072 - 0660.04,05 MAINTENANCE OF MISCELLANEOUS INSTRUMENTS 1094 4072 - 0660.04,05 OPERATIONAL CHECK OF INSTRUMENTS 1095 4072 - 0660.02,03 MAINTENANCE OF PUMPS 1096 4072 - 0660.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1097 4072 - 0660.04,05 MAINTENANCE OF RECIPROCATING STEAM DRIVERS 1098 4072 - 0660.04,05 MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT 1099 4072 - 0660.04,05 SHIFT STAND-BY (IDLE TIME) 1100 4072 - 0660.04,05 CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS) 1101 4072 — 0660.02,03 JANITOR SERVICE 1102 4072 - 0660.02,03 CHANGING BLINDS 1103 4072 — 0660.02,03 - 54 - ROUTINE JOB ORDER NUMBERS ACCOUNT: ACID THEATER AND RERUN COLUMN ACCOUNT NO. 0730 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 1111 4072 - 0730.04,05 MAINTENANCE OF ELECTRIC SYSTEM 1112 4072 - 0730.04,05 MAINTENANCE OF COOLING WATER SYSTEM 1113 4072 - 0730.04,05 MAINTENANCE OF VALVES 1114 4072 - 0730.04,05 MAINTENANCE OF PIPING 1115 4072 - 0730.04,05 MAINTENANCE OF VESSELS AND TOWERS 1116 4072 - 0730.04,05 MAINTENANCE OF INSULATION 1117 4072 - 0730.04,05 MAINTENANCE OF MISCELLANEOUS INSTRUMENTS 1118 4072 - 0730.04,05 MAINTENANCE OF PUMPS 1119 4072 - 0730.04,05 MAINTENANCE OF RECIPROCATING STEAM DRIVERS 1120 4072 - 0730.04,05 MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT 1121 4072 - 0730.04,05 CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS) 1122 4072 - 0730.02,03 CHANGING BLINDS 1123 4072 - 0730.02,03 - 55 - ROUTINE JOB ORDER NUMBERS ACCOUNT: DOCTOR TREATER DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF VALVES MAINTENANCE OF PIPING MAINTENANCE OF VESSELS AND TOWERS MAINTENANCE OF INSULATION MAINTENANCE OF MISCELLANEOUS INSTRUMENTS MAINTENANCE OF RECIPROCATING STEAM DRIVERS CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS) CHANGING BLINDS ACCOUNT NO. 0731 J.O.- ACCOUNT 1131 U072 - 0731.04,05 1132 U072 - 0731.04,05 1133 4072 - 0731.04,05 1134 4072 - 0731.04,05 1135 4072 - 0731.04,05 1136 4072 - 0731.04,05 1137 4072 - 0731.04,05 1138 4072 - 0731.04,05 1139 4072 - 0731.02,03 1140 4072 - 0731.02,03 - * 6 - ROUTINE JOB ORDER NUMBERS ACCOUNT: BLENDING AND ETHTLIZING (GASOLINE) ACCOUNT NO. 0780 DESCRIPTION OF JOB J.O. ACCOUNT CONNECTING AND DISCONNECTING TANK-CARS 11?1 U072 - 0780.02,03 MAINTENANCE OF PUMPS 1152 U072 - 0780.0U,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1153 U072 - 0780.0k ,05 MAINTENANCE OF VALVES U072 - O78O.OU,05 MAINTENANCE OF PIPING 115$ U072 - 0780.0k,0£ CHANGING BLINDS 1156 li072 - 0780.02,03 - 57 - ROUTINE JOB ORDER NUMBERS ACCOUNT: COLAS PLANT DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF VALVES MAINTENANCE OF LINES MAINTENANCE OF TANKS MAINTENANCE OF PUMPS MAINTENANCE OF MOTOR DRIVES FOR PUMPS ACCOUNT NO. 0820 J.O. ACCOUNT 1171 U072 - 0820.04,05 1172 4072 - 0820.04,05 1173 4072 - 0820.04,05 1174 4072 - 0820.04,05 1175 4072 - 0820.04,05 1176 4072 - 0820.04,05 1177 4072 - 0820.04,05 - 08 - ROUTINE JOB ORDER NUMBERS ACCOUNT: UNLOADING - CRUDE OIL (ALL TYPES INCLUDING 032-B) ACCOUNT NO. 2101 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF ELECTRIC SYSTEM 1191 U072 - 21O1.OU.O0 MAINTENANCE OF LINES 1192 U072 - 21O1.OU.O0 MAINTENANCE OF TANKS 1193 U072 - 2101.0U.0S MAINTENANCE OF PUMPS 119U U072 - 21O1.OU.O0 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1190 U072 - 21O1.OU.O0 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 1196 U072 - 21O1.OU.O0 - 59 - ROUTINE JOB ORDER NUMBERS ACCOUNT: STORING - CRUDE OIL ACCOUNT NO. 2110 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 1211 4072 - 2110.04,05 MAINTENANCE OF ELECTRIC SYSTEM 1212 4072 - 2110.04,05 MAINTENANCE OF VALVES 1213 4072 - 2110.04,05 MAINTENANCE OF PIPING 1214 4072 - 2110.04,05 CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS) 1215 4072 - 2110.04,05 CHANGING BLINDS 1216 4072 - 2110.02,03 ROUTINE JOB ORDER NUMBERS ACCOUNT: UNLOADING LIGHT OILS - BULK ACCOUNT NO. 2201 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF VALVES 1231 U072 - 22O1.OU,O0 MAINTENANCE OF LINES 1232 U072 - 22O1.OU,O0 MAINTENANCE OF PUMPS 1233 U072 - 22O1.OU.O0 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 123U U072 - 22O1.OU.O0 ROUTINE JOB ORDER NUMBERS ACCOUNT: FINISHED AND UNFINISHED PRODUCTS - ACCOUNT NO. 2300 STORING AND TRANSFERRING DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF PIPING 1241 4072 - 2300.04,05 MAINTENANCE OF VALVES 1242 4072 - 2300.04,05 MAINTENANCE OF PUMPS 1243 4072 - 2300.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1244 4072 - 2300.04,05 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 1245 4072 - 2300.04,05 CHANGING BLINDS 1246 4072 - 2300.02,03 ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL SHIPPING - T/C LOADING RACK DESCRIPTION OF JOB TO SUPPLY LABOUR FOR ASSISTING AT T/G LOADING RACK MINOR MAINTENANCE AT TANK-CAR LOADING RACK ACCOUNT NO. 2000 J.O. ACCOUNT 1261 U072 - 2500.02 1262 U072 - 2500.OU.05 - 63 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL SHIPPING - T/W LOADING RACK ACCOUNT NO. 2001 DESCRIPTION OF JOB J.O. ACCOUNT TO SUPPLY LABOUR FOR ASSISTING AT T/W LOADING RACK 1271 U072 - 2001.02 MAINTENANCE OF METERS AT T/W LOADING RACK 1272 U 0 7 2 - 2001.Ok,00 MAINTENANCE OF SCREENS AT T/» LOADING RACK 1273 k072 - 20Ol.Ok,O0 MAINTENANCE OF VALVES AT T/W LOADING RACK 127U U072 - 20Ol.Ok,O0 MINOR MAINTENANCE AT T/W LOADING RACK 1270 U072 - 20Ol.Ok,O0 - 64 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL SHIPPING - BULK (INCLUDING T/C) BY WHARF ACCOUNT NO. 2$02 DESCRIPTION OF JOB J.O. ACCOUNT TO SUPPLY LABOUR FOR LOADING AND UNLOADING AT WHARF 1281 40?2 - 2^02.02 ROUTINE JOB ORDER NUMBERS ACCOUNT: WHARF STRUCTURE AND SHED DESCRIPTION OF JOB MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF WHARF STRUCTURE MAINTENANCE OF SHED MAINTENANCE OF WINCHES ACCOUNT NO. 2503 J.O. ACCOUNT 1291 4072 - 2503.04,05 1292 4072 - 2503.04,05 1293 4072 - 2503.04,05 1294 4072 - 2503.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL FILLING AND SHIPPING - CONTAINERS ACCOUNT NO. 2600 (UU GAL. DRUMS TO 1 GAL. CANS) DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF ELECTRIC SYSTEM 1361 U072 - 2600.04,05 MAINTENANCE OF LIGHT OIL FILLING METERS 1362 U072 - 2600.04,05 MAINTENANCE OF FILLING HOSES 1363 U072 - 2600.04,05 MAINTENANCE OF ROLLERS AND TRIPS 1364 1*072 - 2600.04,05 MAINTENANCE OF NORDSTROM FILLING COCKS 1365 U072 - 2600.04,05 MAINTENANCE OF DRUM INSPECTION LIGHT 1366 4072 - 2600.04,05 - 67 - ROUTINE JOB ORDER NUMBERS ACCOUNT: DRUM RECONDITIONING DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF COMPRESSED AIR SYSTEM MAINTENANCE OF PORTCO OVENS MAINTENANCE OF DE-RUSTER MAINTENANCE OF CHIME MACHINE MAINTENANCE OF DRUM INSPECTION LIGHTS MAINTENANCE OF PUMPS MAINTENANCE OF MOTOR DRIVES FOR PUMPS MAINTENANCE OF OVEN CYCLE CONTROL SWITCHES ACCOUNT NO. 2700 J.O. ACCOUNT 1301 k072 - 27OO.Ok,O0 1302 k072 - 27OO.Ok,O0 1303 k072 - 27OO.Ok,O0 130k k072 - 27OO.Ok,O0 1305 k072 - 2700.0k,05 1306 k072 - 27OO.Ok.O0 1307 k072 - 2700.0k,05 1308 k072 - 270O.0k,O5 1309 U072 - 2700.0k,05 1310 k072 - 2700.ok.05 ROUTINE JOB ORDER NUMBERS ACCOUNT: ASPHALT - STORING, HANDLING, FILLING & SHIPPING ACCOUNT NO. 2800 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 1321 U072 - 2800.04,05 MAINTENANCE OF ELECTRIC SYSTEM 1322 U072 - 2800.04,05 MAINTENANCE OF PUMPS 1323 4072 - 2800.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 13 2U 4072 - 2800.04,05 MAINTENANCE OF VALVES 1325 4072 - 2800.04,05 MAINTENANCE OF METER 1326 4072 - 2800.04,05 MAINTENANCE OF LOADING SPOUTS (TRUCK AND TANK-CAR) 1327 4072 - 2800.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: COLAS - STORING, HANDLING, FILLING & SHIPPING ACCOUNT NO. 2820 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM 13U1 U072 - 2820.04,05 MAINTENANCE OF ELECTRIC SYSTEM 1342 U072 - 2820.04,05 MAINTENANCE OF PUMPS 1343 UO72 - 2820.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1344 U072 - 2820.04,05 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 1345 U072 - 2820.04,05 MAINTENANCE OF TRUCK LOADING SPOUTS 1346 U072 - 2820.04,05 - 7 0 - ROUTINE JOB ORDER NUMBERS ACCOUNT: BLOWING FLUX - STORING, HANDLING, FILLING & SHIPPING ACCOUNT NO. 2830 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF STEAM SYSTEM AT TANK k & LOADING LINES 1301 k072 - 2830.0k,0£ - 71 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - RECEIVING AND STORING - BULK DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF PUMPS MAINTENANCE OF RECIPROCAL STEAM DRIVERS ACCOUNT NO. 3102 J.O. ACCOUNT 1381 U072 - 3102.0U,05 1382 U072 - 3102.04,05 1383 4072 - 3102.04,05 - 72 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OILS - COMPOUNDING DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF PUMPS MAINTENANCE OF MOTOR DRIVES FOR PUMPS MAINTENANCE OF RECIPROCAL STEAM DRIVERS MAINTENANCE OF METERS CLEAN-OUT OF SCREENS ACCOUNT NO. 3200 J.O. ACCOUNT 1401 4072 - 3200.04,05 1402 4072 - 3200.04,05 1403 4072 - 3200.04,05 1404 4072 - 3200.04,05 1405 4072 - 3200.04,05 1406 4072 - 3200.02,03 - 73 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - BULK FILLING AND SHIPPING DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM MAINTENANCE OF PIPING ACCOUNT NO. 3300 J.O. ACCOUNT 1U21 U072 - 33OO.OU.05 1U22 U072 - 3300.OU.05 J ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - DRUM FILLING AND SHIPPING ACCOUNT NO. 3301 (kk GAL. TO 10 GAL.) DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF LOADING LINES Ik31 k072 - 330liok,O0 MAINTENANCE OF DRUM CONVEYORS 1U32 k072 - 3301.Ok.O0 MAINTENANCE OF AIR BRAKES ON DRUM CONVEYORS lk33 k072 - 3301.Ok,O0 MAINTENANCE OF NORDSTROM COCKS lk3k k072 - 330l.Ok,O0 MAINTENANCE OF SCALES 1U30 k072 - 330LOk,O0 - 75 - ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - 4 GALLON CAN FILLING DESCRIPTION OF JOB MAINTENANCE OF LOADING HOSES MAINTENANCE OF CAN CONVEYOR MAINTENANCE OF NORDSTROM COCKS MAINTENANCE OF SCALES CLEAN-OUT OF SCREENS CLEAN-OUT OF STORAGE DRUMS ACCOUNT NO. 3352 J.O. ACCOUNT 1441 4072 - 3352.04,05 1UU2 4072 - 3352.04,05 1443 4072 - 3352.04,05 1444 4072 - 3352.04,05 1445 4072 - 3352.04,05 1446 4072 - 3352.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - 1 GALLON CAN FILLING ACCOUNT NO. 3353 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF CAN SCRAMBLER 1U61 U072 - 3353.OU,05 MAINTENANCE OF CONVEYORS AND SHUTES l k 6 2 U072 - 3353.Ok.05 MAINTENANCE OF FILLING MACHINE 1U63 U072 - 3353.0k ,05 MAINTENANCE OF METER l k 6 k k072 - 3353.0k ,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL - 24/1 QUART FILLING ACCOUNT NO. 3354 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF CAN SCRAMBLER 2iv71 4072 - 3354.04,05 MAINTENANCE OF CONVEYORS AND SHUTES 1472 4072 - 3354.04,05 MAINTENANCE OF FILLING MACHINE 1473 4072 - 3354.04,05 MAINTENANCE OF METER 1474 4072 - 3354.04,05 - 78 - ROUTINE JOB ORDER NUMBERS ACCOUNT: PACKAGED GOODS WAREHOUSE DESCRIPTION OF JOB MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF UNIT HEATERS MAINTENANCE OF HAYES-LAWRENCE FORK LIFT TRUCK MAINTENANCE OF TOWMOTOR MAINTENANCE OF STENCILS ACCOUNT NO. 3370 J.O. ACCOUNT 1481 4072 - 3370.04,0$ 1482 4072 - 3370.04,05 1483 U072 - 3370.04,05 1484 4072 - 3370.04,05 1485 U072 - 3370.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: LUBE OIL FILLING BUILDING DESCRIPTION OF JOB MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF LUBE OIL FILLING BUILDING ACCOUNT NO. 3380 J.O. ACCOUNT 1U91 U072 - 3380.0U,05 1U92 U 0 7 2 - 3380.OU.05 ROUTINE JOB ORDER NUMBERS ACCOUNT: ANTI-FREEZE - RECEIVING, BLENDING & STORING ACCOUNT NO. 38OO DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF PUMPS 1511 4072 - 3800.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1512 U072 - 3800.04,05 MAINTENANCE OF RECIPROCAL STEAM DRIVERS 1513 U072 - 3800.04,05 MAINTENANCE OF ADDITIVE STIRRER 151U 4072 - 3800.04,05 MAINTENANCE OF SCREENS 1515 4072 - 3800.04,05 CLEAN-OUT OF SCREENS 1516 4072 - 3800.02,03 - 81 - ROUTINE JOB ORDER NUMBERS ACCOUNT: ANTI-FREEZE - FILLING 1 GALLON CANS DESCRIPTION OF JOB MAINTENANCE OF CAN SCRAMBLER MAINTENANCE OF CONVEYORS AND SHUTES MAINTENANCE OF FILLING MACHINE MAINTENANCE OF METER ACCOUNT NO. 3831 J.O. ACCOUNT 15U1 U072 - 3831.Ok,O0 15U2 k072 - 3831.0k ,05 15k3 k072 - 3831.0k ,05 I5kk k072 - 3831.0k ,05 - 82 - ROUTINE JOB ORDER NUMBERS ACCOUNT: ANTI-FREEZE - FILLING l 6 / l QUART CANS DESCRIPTION OF JOB MAINTENANCE OF CAN SCRAMBLER MAINTENANCE OF CONVEIORS AND SHUTES MAINTENANCE OF FILLING MACHINE MAINTENANCE OF METER ' ACCOUNT NO. 3835 J.O. ACCOUNT 1551 4072 - 3835.04,05 1552 4072 - 3835.04,05 1553 4072 - 3835.04,05 1554 4072 - 3835.04,05 - 8 3 - ROUTINE JOB ORDER NUMBERS ACCOUNT: SPECIALTIES & CHEMICALS - RECEIVING, HANDLING, FILLING, BLENDING & SHIPPING DESCRIPTION OF JOB MAINTENANCE OF ELECTRIC SYSTEM MAINTENANCE OF LIGHTER FLUID FILLING MACHINE MAINTENANCE OF BOSTITCH MACHINE J.O. 1*61 1562 1563 ACCOUNT NO. 3900 ACCOUNT 4072 - 3900.04,05 4072 - 3900.04,05 4072 - 3900.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: OIL FUEL SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF OIL FUEL SYSTEM ACCOUNT NO. klOO J.O. ACCOUNT 1071 U072 - klOO.Ok,05 - 85 - ROUTINE JOB ORDER NUMBERS ACCOUNT: PUMP HOUSES DESCRIPTION OF JOB MINOR MAINTENANCE AT PUMP HOUSES PERIODIC OILING AND OPERATIONAL CHECKS OF PUMPS AT PUMP HOUSES CHANGING BLINDS AS REQUIRED AT PUMP HOUSES ACCOUNT NO. k l 0 2 J.O. ACCOUNT 1081 U072 - k l 0 2 . 0 k , 0 5 1582 U072 - k l 02 .02 ,03 1583 k072 - k l 0 2 . 0 2 , 0 3 ROUTINE JOB ORDER NUMBERS ACCOUNT: LINES AND CONNECTIONS DESCRIPTION OF JOB ROUTINE MAINTENANCE OF LINES AND CONNECTIONS ACCOUNT NO. U200 J.O. ACCOUNT 1091 k072 - U2OO.OU.O0 ROUTINE JOB ORDER NUMBERS ACCOUNT: GAS FUEL SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF GAS FUEL SYSTEM ACCOUNT NO. 4400 J.O. ACCOUNT 1601 4072 - 4400.04,05 - 88 - ROUTINE JOB ORDER NUMBERS ACCOUNT: STEAM SYSTEM AND BOILER HOUSE DESCRIPTION OF JOB TO REPAIR STEAM LEAKS IN MAIN STEAM LINES AND AT BOILER HOUSE MAINTENANCE OF INSTRUMENTS AT BOILER HOUSE OPERATIONAL CHECK OF INSTRUMENTS AT BOILER HOUSE ACCOUNT NO. 0200 J.O. ACCOUNT 1611 U072 - 02OO.OU.O0 1612 U072 - 02OO.OU.O0 1613 U072 - 0200.02,03 - 89 - ROUTINE JOB ORDER NUMBERS ACCOUNT: ELECTRIC SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF ELECTRIC SYSTEM WEEKLY INSPECTION OF ELECTRIC SYSTEM TO REPLACE BURNED-OUT ELECTRIC LIGHT BULBS AND FUSES ACCOUNT NO. 5UOO J.O. ACCOUNT 1621 U072 - 5UOO.OU.O0 1622 U072 - 0UOO.02,03 1623 U072 - 5Uoo.02,03 - 90 - ROUTINE JOB ORDER NUMBERS ACCOUNT: COMPRESSED AIR SYSTEM DESCRIPTION OF JOB MAINTENANCE OF AIR COMPRESSORS MAINTENANCE OF MOTOR DRIVES FOR AIR COMPRESSORS MAINTENANCE OF STEAM DRIVERS FOR AIR COMPRESSORS ROUTINE MAINTENANCE OF COMPRESSED AIR SYSTEM PERIODIC DRAINING OF ALL AIRLINE CONDENSATE TRAPS ACCOUNT NO. 5600 J.O. ACCOUNT 1631 U072 - 5600.04,05 1632 4072 - 5600.04,05 1633 4072 - 5600.04,05 163U 4072 - 5600.04,05 1635 4072 - 5600.02,03 ROUTINE JOB ORDER NUMBERS ACCOUNT: COOLING WATER SYSTEM (INCLUDING DOMESTIC WATER) ACCOUNT NO. 5800 DESCRIPTION OF JOB J.O. ACCOUNT MAINTENANCE OF PUMPS 1641 4072 - 5800.04,05 MAINTENANCE OF TURBINE DRIVES FOR PUMPS 1642 4072 - 5800.04,05 MAINTENANCE OF MOTOR DRIVES FOR PUMPS 1643 . 4072 - 5800.04,05 PERIODIC CHECK OF PUMPS 1644 4072 - 5800.02,03 MAINTENANCE OF FANS 1645 4072 - 5800.04,05 MAINTENANCE OF FAN MOTORS 1646 4072 - 5800.04,05 MAINTENANCE OF COOLING TOWERS 1647 4072 - 5800.04,05 ROUTINE MAINTENANCE OF COOLING WATER SYSTEM 1648 4072 - 5800.04,05 CLEAN-OUT OF SCREENS AND LINES 1649 4072 - 5800.02,03 ROUTINE JOB ORDER NUMBERS ACCOUNT: LABORATORIES DESCRIPTION OF JOB J.O. MAINTENANCE OF ELECTRICAL EQUIPMENT IN LABORATORIES l66l MAINTENANCE OF REFRIGERATION SYSTEM IN LABORATORIES i662 MAINTENANCE OF MISCELLANEOUS EQUIPMENT IN LABORATORIES I663 TRANSPORTING MATERIAL AND EQUIPMENT WITHIN THE REFINERY FOR LABORATORIES 166k CLEANING AND WAXING FLOORS AND CLEANING WINDOWS IN LABORATORIES 1660 ACCOUNT NO. 6100 ACCOUNT U072 - 6100.0U.05 U072 - 61OO.OU.O0 U072 - 6lOO.OU.O0 U072 - 6100.02,03 U072 - 6100.02,03 ROUTINE JOB ORDER NUMBERS ACCOUNT: REFINERY STORES DESCRIPTION OF JOB MAINTENANCE OF STORES BUILDING AND YARDS TO SUPPLY LABOUR TO ASSIST IN STORES TRANSPORTING MATERIAL FROM STORES TO JOBSITE ACCOUNT NO. 6200 J.O. ACCOUNT 1671 U072 - 6200.0u,05 1672 4072 - 6200.02 1673 U072 - 6200.02,03 - 9 4 - ROUTINE JOB ORDER NUMBERS ACCOUNT: SHOPS DESCRIPTION OF JOB MAINTENANCE OF CENTRAL AND FIELD SHOPS INCLUDING UTILITIES MAINTENANCE OF STATIONARY SHOP EQUIPMENT JANITOR SERVICE FOR CENTRAL AND FIELD SHOPS ACCOUNT NO. 6 3 0 0 J.O. ACCOUNT 1 6 8 1 U072 - 6 3 0 0 . 0 U , 0 5 1 6 8 2 U072 - 6 3 0 0 . 0 4 , 0 5 1683 4 0 7 2 - 6 3 0 0 . 0 2 , 0 3 ROUTINE JOB ORDER NUMBERS ACCOUNT: SALVAGE ACCOUNT NO. 6kOO DESCRIPTION OF JOB J.O. ACCOUNT SALVAGE SORTING, DISMANTLING AND CLEANING USED MATERIALS 1701 U072 - 6k00.02,03 REPAIRING SALVAGED EQUIPMENT 1702 k072 - 6kOO.02,03 TRANSPORTING OF USED MATERIAL FROM SALVAGE 1703 k072 - 6k00.02,03 LOADING OF SCRAP 170k k072 - 6kOO.02,03 - 96 - ROUTINE JOB ORDER NUMBERS ACCOUNT: TOOLS - TOOL ROOM DESCRIPTION OF JOB MAINTENANCE OF TOOLS IN TOOL ROOM MAINTENANCE OF PORTABLE EQUIPMENT (COMPRESSORS, WELDERS, ETC.) TO COVER TIME OF MEN WORKING IN TOOL ROOM TO COVER PURCHASES OF NEW TOOLS CARRIED IN TOOL ROOM J.O. ACCOUNT NO. 6^00 ACCOUNT 1711 4072 - 6500.04,05 1712 4072 - 6500.04,05 1713 4072 - 6500.02 1714 4072 - 650O.O3 - 97 - ROUTINE JOB ORDER NUMBERS ACCOUNT: ROADS, WALKS & GROUNDS DESCRIPTION OF JOB MAINTENANCE OF ROADS AND GROUNDS MAINTENANCE OF STAIRS AND WOODEN WALKWAYS CLEAN-UP OF ROADS, WALKS AND GROUNDS CLEAN-OUT OF CATCH-BASINS AND DRAINS GARBAGE DISPOSAL HAYING WEED CONTROL SNOW REMOVAL SANDING ACCOUNT NO. 6600 J.O. ACCOUNT 1721 U072 - 660O.OU.O5 1722 U072 - 6600.OU.05 1723 U072 - 6600.02,03 172k U072 - 6600.02,03 1725 U072 - 6600.02,03 1726 U072 - 6600.02,03 1727 U072 - 6 6 0 0 . 0 2 , 0 3 1728 U072 - 6600.02,03 1729 U072 - 6600.02,03 - 98 - ROUTINE JOB ORDER NUMBERS ACCOUNT: STAFF HOUSE DESCRIPTION OF JOB MAINTENANCE OF EQUIPMENT AT STAFF HOUSE ROUTINE MAINTENANCE OF STAFF HOUSE ACCOUNT NO. 6701 J.O. ACCOUNT 1 7 u l U072 - 6701.04,05 1742 4072 - 6701.04,05 ROUTINE JOB ORDER NUMBERS ACCOUNT: CLUB HOUSE DESCRIPTION OF JOB ROUTINE MAINTENANCE OF CLUB HOUSE ACCOUNT NO. 6702 J.O. ACCOUNT 1751 4072 - 6702.04,0$ - 100 - ROUTINE JOB ORDER NUMBERS ACCOUNT: AUTOMOTIVE EXPENSES DESCRIPTION OF JOB PASSENGER CA££ - LjQEfSED MAINTENANCE OF UNIT NO. 6801 MAINTENANCE OF UNIT NO. 6803 MAINTENANCE OF UNIT NO. 6804 MAINTENANCE OF UNIT NO. 680$ MAINTENANCE OF UNIT NO. 6806 ZETj£K£ - LICENSED MAINTENANCE OF UNIT NO. 6841 MAINTENANCE OF UNIT NO. 6842 MAINTENANCE OF UNIT NO. 6843 MAINTENANCE OF UNIT NO. 6844 MAINTENANCE OF UNIT NO. 6845 MAINTENANCE OF UNIT NO. 6846 MAINTENANCE OF UNIT NO. 6847 MAINTENANCE OF UNIT NO. 6848 TRUCKS - NOT LICENSED, MAINTENANCE OF UNIT NO. 6861 MAINTENANCE OF UNIT NO. 6862 MAINTENANCE OF UNIT NO. 6864 MAINTENANCE OF UNIT NO. 6865 MAINTENANCE OF UNIT NO. 6866 CLEANING AND GASSING AUTOMOTIVE EQUIPMENT SERVICING AUTOMOTIVE EQUIPMENT OPERATION OF AUTOMOTIVE EQUIPMENT (GASOLINE AND OIL) ACCOUNT NO. 6800 J.O. ACCOUNT 1771 4072 — 6800.04,05 1772 4072 - 6800.04,05 1773 4072 - 6800.04,05 1774 4072 - 6800.04,05 1775 4072 - 6800.04,05 1776 4072 — 6800.04,05 1777 4072 - 6800.04,05 1778 4072 - 6800.04,05 1779 4072 - 6800.04,05 1780 4072 - 6800.04,05 1781 4072 - 6800.04,05 1782 4072 - 6800.04,05 1783 4072 - 6800.04,05 1784 4072 — 6800.04,05 1785 4072 - 6800.04,05 1786 4072 - 6800.04,05 1787 4072 - 6800.04,05 1788 4072 - 6800.04,05 1789 4072 - 6800.02,03 1790 4072 - 6800.02,03 1791 4072 6800.03 - 101 - ROUTINE JOB ORDER NUMBERS ACCOUNT: TELEPHONE, TELEGRAPH SYSTEM & REFINERY INTERCOM. ACCOUNT NO. 7000 SYSTEM DESCRIPTION OF JOB J.O. ACCOUNT ROUTINE MAINTENANCE OF SYSTEM 1801 k072 - 7000.0k,05 - 102 - ROUTINE JOB ORDER NUMBERS ACCOUNT: FIRE PROTECTION, SAFETY & SERVICES DESCRIPTION OF JOB MAINTENANCE OF SAFETY EQUIPMENT MAINTENANCE OF FIRST AID EQUIPMENT MAINTENANCE OF FIRE FIGHTING EQUIPMENT MAINTENANCE OF GATE EQUIPMENT TO COVER TIME OF MEN ATTENDING FIRE DRILLS TO COVER TIME SPENT AT GROUP SAFETY COMMITTEE MEETINGS ACCOUNT NO. 7100 J.O. ACCOUNT 1811 U072 - 7100.Ok,00 1812 U072 - 71OO.Ok,O0 1813 k072 - 7100.0k,05 181k U072 - 7ioo.ok,o0 1810 U072 - 7100.02 1816 k0?2 - 7100.02 - 103 - ROUTINE JOB ORDER NUMBERS ACCOUNT: EFFLUENT CONTROL DESCRIPTION OF JOB ROUTINE MAINTENANCE OF EFFLUENT CONTROL SYSTEM ACCOUNT NO. 7200 J.O. ACCOUNT 1831 U.072 - 7200.OU.05 - 10k - ROUTINE JOB ORDER NUMBERS ACCOUNT: PERSONNEL AND INDUSTRIAL RELATIONS DE- PARTMENT DESCRIPTION OF JOB MAINTENANCE OF EQUIPMENT TO COVER TIME OF TRAINING SESSIONS ACCOUNT NO. 7300 J.O. ACCOUNT I8kl k072 - 7300.0k,05 I8k2 k072 - 7300.02 - 100 - ROUTINE JOB ORDER NUMBERS ACCOUNT: GENERAL EXPENSE DESCRIPTION OF JOB TO COVER TIME OF UNION NEGOTIATION MEETINGS TO COVER TIME SPENT IN MEETINGS WITH MANAGEMENT TO COVER TIME SPENT BY SHOP STEWARDS ATTENDING TO UNION BUSINESS AS PER AGREEMENT TO COVER TIME OF EMPLOYEE INDUCTIONS TO COVER TIME OF PHYSICAL EXAMINATIONS AND OUT- LINING OF COMPANY BENEFIT PROGRAMME TO COVER TIME SPENT IN CONNECTION WITH MIS- CELLANEOUS ACTIVITIES, E.G., BLOOD CLINICS, X-RAY CLINICS, CHARITY CANVASSERS, ETC. TO COVER MISCELLANEOUS GENERAL EXPENSE (OPERATING) TO COVER MISCELLANEOUS GENERAL EXPENSE (MAIN- TENANCE) ACCOUNT NO. 7U0O J.O. ACCOUNT 1851 U072 - 7U00.02 1852 U072 - 7U00.02 1853 U072 - 7U00.02 185U U072 - 7UO0.02 1855 U072 - 7UO0.02 1856 U072 - 7U00.02 1857 U072 - 7UO0.02,03 1858 U072 - 7UOO.OU.05 - 106 - ROUTINE JOB ORDER NUMBERS ACCOUNT: SLOP RECOVERY AND DISPOSAL DESCRIPTION OF JOB MAINTENANCE OF PUMP AT SLOP OIL BASIN MAINTENANCE OF MISCELIANEOUS EQUIPMENT AT SLOP OIL BASIN CLEANING SLOP OIL BASIN ACCOUNT NO. 7500 J.O. ACCOUNT 1871 4072 - 7500.04,05 1872 4072 - 7500.04,05 1873 4072 - 7500.02,03 - 1 0 7 - ROUTINE JOB ORDER NUMBERS ACCOUNT: RAILROADS DESCRIPTION OF JOB ROUTINE MAINTENANCE OF RAILROADS ACGOUNT NO. 7700 J.O. ACCOUNT 1881 k072 - 77OO.OU.O0 - 108 - ROUTINE JOB ORDER NUMBERS ACCOUNT: TECHNOLOGICAL DEPARTMENT DESCRIPTION OF JOB ROUTINE MAINTENANCE OF TECHNOLOGICAL DEPARTMENT OFFICE JANITOR SERVICE J.O. ACCOUNT NO. 8000 ACCOUNT 1911 U072 - 8000.04,00 1912 4072 - 8000.02,03 - 109 - ROUTINE JOB ORDER NUMBERS ACCOUNT: MAIN OFFICE ENGINEERING DESCRIPTION OF JOB ROUTINE MAINTENANCE OF MAIN OFFICE ENGINEERING JANITOR SERVICE ACCOUNT NO. 8100 J.O. ACCOUNT 1921 U0?2 - 81OO.OU.O0 1922 U072 - 8100.02,03 • - 110 - ROUTINE JOB ORDER NUMBERS ACCOUNT: MAIN OFFICE TREASURY DEPARTMENT DESCRIPTION OF JOB ROUTINE MAINTENANCE OF MAIN OFFICE TREASURY DEPARTMENT JANITOR SERVICE ACCOUNT NO. 8200 J.O. ACCOUNT 19U1 U072 - 8200.0U,05 19U2 U072 - 8200.02,03 - I l l - ROUTINE JOB ORDER NUMBERS ACCOUNT: LOWER WAREHOUSE OFFICES DESCRIPTION OF JOB ROUTINE MAINTENANCE OF LOWER WAREHOUSE OFFICES ACCOUNT NO. 8201 J.O. ACCOUNT 1901 U072 - 8201.OU.05 112 Appendix B MAINTENANCE DEPARTMENT DAILY TIME SHEETS - 113 - MAINTENANCE DEPARTMENT JOB ORDER SYSTEM DAILY TIME SHEETS INSTRUCTIONS TO FOREMEN Commencing September 22, 1952, a revised Maintenance Department Job Order Systeim.Tri.il be inaugurated. The following forms have been designed to facilitate the collection of labour costs: 1. Daily Time Sheet Straight Time (TlOO-8/52) 2. Daily Time Sheet - Overtime (T101-8/52) 3. Daily Time Sheet - Supplementary Rates (T102-8/52) Foremen will be responsible for the recording and distribution of a l l labour costs incurred by the Department, and will com- plete a l l time sheets except as noted below. Prior to being forwarded to the Payroll Department, a l l forms must be signed by the foreman in charge and checked by Mr. ¥. P. Webster. DEFINITIONS OF FORMS 1. DAILY TIME SHEET - STRAIGHT TIME. This form will be used to record and distribute a l l labour costs incurred at straight time wage rates. Shift work is in- cluded in this category. 2. DAILY TIME SHEET - OVERTIME. This form will be used to record and distribute a l l labour costs incurred at the following wage rates: (a) Half time (Excluding half time change of shift schedule). (b) Time and one-half. (c) Double time. t 3. DAILY TIME SHEET - SUPPLEMENTARY RATES. This form will be used to record and distribute a l l labour costs incurred at the' following supplementary wage rates: (a) Special Callout 0 (b) Half time change of shift schedule, (c) Dirty money. MECHANICS OF FORMS PREPARATION (See attached samples). Charges will be taken from either Job Orders (T103_8/52) or Job Order Memos (T104.-8/52). In the cases of such men as Kolbus, Kettlewell, Lambie, Brendon, D. Fraser, and their helpers, charges for preventative maintenance and routine work will be taken directly from the l i s t of routine job order numbers. • . . . ALL LABOUR CHARGES MUST BE COVERED BY IDB ORDER NUMBERS AS WELL AS BY ACCOUNT NUMBERS. - 114 - 1. DAILY TIME SHEET - STRAIGHT TIME. This form is to be completed by the foreman only, the shift and date being noted (See EXAMPLE:!,). In the case of either (a) Change of shift schedule, or (b) Half time overtime, the foreman will check the appropriate col- umn (See EXAMPLES 1. (a) and 1, (b).), thereby authorizing the completion of respective Overtime or Supplementary Rates forms. Prior to be- ing forwarded to the tPayroll Department, however, these latter forms must be signed by the foreman:.in charge. 2. DAILY TIME SHEET - OVERTIME. This form is to be completed by the foreman in the following manner, the shift and date being noted: (a) Half time Completed as authorized by the foreman (See EXAMPLE 2.(a).). (b) Time and one-half 1. If an employee works through his lunch period, check "TIME AND ONE HALF" and LUNCH PERIOD" (See EXAMPLE 2.(b) 1.). 2. If an employee is retained immediately after completing eight hours of work in one-day, check "TIME AND ONE-HALF" (See EXAMPLE 2.(b)2.). 3. If an employee works on his first day off, check "TIME AND ONE-HALF" and "FIRST DAY OFF" (See EXAMPLE 2.(b).3.). Do not confuse with "SPECIAL CALLOUT". (c) Double time If an employee works on his second day off, check "DOUBLE TIME" and -"SECOND DAY OFF" (See EXAMPLE 2.(c).). 3. DAILY TIME SHEET - SUPPLEMENTARY RATES. This form is to be completed by the foreman in the follox^ing manner, the shift and date being noted: ( a) Special callout. 1. If an employee is called out after having completed eight hours of work in one day, check "SPECIAL CALLOUT" and record the actual number of hours worked (See EXAMPLE 3.(a)l.). 2. If an employee is called out on his first day off, check "SPECIAL CALLOUT" and "FIRST DAY OFF", and record the actual number of hours worked (See EXAMPLE 3.(a) 3.). 3. If an employee is called out on his second day off, check "SPECIAL CALLOUT" and "SECOND DAY OFF", and record the actual number of hours worked (See EXAMPLE 3.(a) 3.). (b) Half time change of shi,ft schedule. Completed as authorized by the foreman (See EXAMPLE 3. (b).). (c) Dirty money. If dirty money is to be paid, check "DIRTY MONEY" (See EXAMPLE 3.(c).). Please observe the following additional points in preparing time sheets* (a) Each employee must be shown for his f u l l normal time (S hours) on one sheet only. (b) Temporary wage rate numbers are to be circled. (c) Distribute charges to the nearest hour except for overtime, lateness, etc. (d) If possible, lump the names of a l l employees engaged on one job order together. For further details concerning wage payment, consult the Payroll Department. - 115 - EXAMPLE 1 TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - STRAIGHT TIME (TlOC-g/52) WITH STRAIGHT TIME WAGE RATES. THE FOLLOWING MEN WERE ON THE 3~4 SHIFT, DECEMBER 17,1951. CLOCK _JOi_ NAME WAGE RATE JP_JL_ JOBS WORKED Hours Number ACCOUNT NUMBERS 309 W.G. JONES 83 4 2 2 4372 4266 4455 . 4072 4072 4072 - 0400.04 - 0600.04 - 2600.04 411 F.J. SMITH 85 4 2 2 4372 4266 44-55 4072 4072 4072 - 0400.04 - 0660.04 - 2600.04 325 L.V. BROWN 101 2 6 4372 4211 4072 4072 - 0400.04 - 6200.02 333 O.B. MACKIE 86 (MACKIE TOOK TOO (2) HOURS 6 4460 OFF FOR PERSONAL 4072 REASONS) - 5400.02 426 T.W. WHITE 106 OFF SICK P.D. 02 367 J.W. GREEN 106 OFF ON WORKMEN'S P.D. 03 COMPENSATION T-XOO DA3XY TTK~. SHEET - STRAIGHT TIME MAET/5NANCS DEPARTMENT 12-8 8-4 4 4-12 Shift Foreman D a t e CL OC K NO . NAME IC ha ns e of  S hi ft . I • a) > i f •£> m o * a o •rl - P CO 0) • » O f_J <1 . > PH Wa ge  R at e No . TOTAL Sh if t Di ff . J..0.«9» J.O J.0«»" J.O J.O J.O J.O CL OC K NO . IC ha ns e of  S hi ft . I Wa ge  R at e No . Sh if t Di ff . AC CT. 672 ACCT. #07e ACCT. ACCT. ACCT. 407e ACCT. A=>. O. <?<2 ACCT. /=>. O. 03 ACCT. ACCT. CL OC K NO . IC ha ns e of  S hi ft . I Wa ge  R at e No . HRS ACMOUI Sh if t Di ff . HRS AMOUNT 'HRS AMOUNT HR_ AMOUNT HRS MOUNT HRS AMOUNT AMOUN' 'HRS AMO UM HRS AN [OUN HRS AMOUNT 3#£> <S? 3 <? ! =?// /=" c'. SArt/TH So e <? <? r" " ' L . IS. SfZOWAt i /Of a 333 <?.&. ASIdCK/£ 85 <s 6 326 T- IA/. UVS-//TS /06 8 8 367 /OS e — „, • TOTAL DISTRIBUTION* l i • Both copies to Payroll Department for Extension 2. Duplicate extension to Maintenance Department T-100 DAILY XT,..; SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT 12-8 8-4 4-12 Shift Foreman 0£C<tr/vi&C~G //, Date CL OC K NO . NAME o CD hi ct C Ha li -t im e Uv er t.  °. <* ^ • o o •H +> CO 0) •\ *\ . . •-3 • > CL, Wa ge  R at e N o,  TOTAL Sh if t Di ff -,  J.O.*?* J.O**- 5 , 1 j.o***?" J.O J.O J.O J.O CL OC K NO . Ha li -t im e Uv er t.  Wa ge  R at e N o,  Sh if t Di ff -,  ACCT. ACCT. •ZC/2S ACCT. *>6>7Z £666. 64 ACCT. *?6?a ACCT. ACCT. fir C. 62 ACCT. O. OS ACCT. ACCT. CL OC K NO . Ha li -t im e Uv er t.  Wa ge  R at e N o,  HRS ACMOUf S hi ft  D if f- , HRS 1 AMOUR 'HRS AMOUNT HR£ AMOUNT HRS MOUNT HRS A M 0 U N I HR£ AMOUN! 'HRS AMO UNI HRF Af I 0 U N HRS AMOUNT ~6£> S3 S . ? (,'. 5/V7/TH St' e K £/zow/v s A*4Ct</£ as r. IA/. /OS 3 <? IA'. Greets/ 3 • • TOT;LL i DISTRIBUTION* 1. ' Both copies to Payroll Department for Extension 2. Duplicate extension to Maintenance Department - 116 - TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - STRAIGHT TIME (T 100-8/52) WITH CHANGE OF SHIFT SCHEDULE WAGE RATES. THE FOLLOWING MEN WERE ON THE 4-12 SHIFT, DECEMBER 18, 1952: WAGE CLOCK RATE JOBS WORKED NO. NAME Hours Number ACCOUNT NUMBERS 309 W.G. JONES 83 8 4777 4072 - 0400.02 411 F.J. SMITH 85 8 4778 4072 - 0200.02 325 L.V. BROWN 101 8 4880 4072 - 0200.02 PRIOR TO DECEMBER lgTH, THESE' MEN HAD BEEN ON THE 8~4 SHIFT. t T-100 DAILY TIKC SHEET - STRAIGHT TIME Foreman . Date 12-8 1 8-4" U-12 S MAETENAHCE DEPARTMENT Shift CL OC K N O,  NAME ft CO tH O CO s * e D f cd X PQ O 5? •X • 0 0 •rl - P CO CD • • . Wa ge  R at e N o,  TOTAL Sh if t Di ff . J.O.^777 J.O<?778 ' J.Q4S80  ; J.O J.O J.O J.O J.O J.O CL OC K N O,  Wa ge  R at e N o,  Sh if t Di ff . ACCT. 04-00. 02 ACCT. 4072 O200. 02 ACCT. 4072 0200. 02 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. CL OC K N O,  Wa ge  R at e N o,  HRS ACMOUT, Sh if t Di ff . HRS r AMOUTC 'HRS AMOUNT HRf AMOUNT HRS MOUNT HRS AMOUNT HRfj AMOUM i 'HRS |AMO UNI HRS AMOUN HRS AMOUNT 309 IAS. Ct. i^OA/^S S3 a j 4// 8? s 8 325- /0/ s ————« TOTAL I i ' Both copies to Payroll Depar DISTRIBUTION* 0 N T + . . „ . 2 . Duplicate extension to Maint tment for Extension enance Department T-100 DAILY T I K I SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT 12-8 | 8-4 4-12 Shift Foreman Date . CL OC K N O.  NAME IC ha ne e of  S hi ft  1  i I eg ? ft m o # « • O O •rt -P CO CD • • o P% ••A • > Pu Wa ge  R at e No . TOTAL Sh if t Di ff . J.O*? 78  : J.O J.O J.O J.O J.O J.O . CL OC K N O.  IC ha ne e of  S hi ft  1  Wa ge  R at e No . Sh if t Di ff . "ACCT. 4072 046<? <72 ACCT. 4072 05 ACCT.. 4C72 0200. 62 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. . CL OC K N O.  IC ha ne e of  S hi ft  1  Wa ge  R at e No . HRS ACMOUI-; S hi ft  D if f.  HRS 1 AMOIM 'HRS AMOUNT HRJ AMOUNT HRS MOUNT HRS MOUNT HR. AMOUN' hHRS MO UNI HRS A* IOUN HRS AMOUNT SOS) 83 3 <9 4/f /=". w< S/V.'/TS-/ 8 ] • /Of S • ^ . . . J TOT/LL I i Ii.' Both copies to Payroll Department for Extension DISTRIBUTION* 0 n T + + • 4. »_ • * n 4. * Z. Duplicate extension to Maintenance Department - 117 - EXAMPLE 1 (b) TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - STRAIGHT TIME (T 100-8/52) WITH HALF TIME OVERTIME WAGE RATES THE FOLLOWING MEN ON THE 4-12 SHIFT, DECEMBER 18, 1951 WORKED THROUGH TO 8:00 A.M., DECEMBER 19, 1951. WAGE CLOCK RATE JOBS WORKED NO. JAMS JKL. Hours .-.Number AnmTTNT_JfflMBBBi 309 W.G. JONES 83 8 4777 4072 - 0400.02 411 F.J. SMITH 85 8 ,.4778 4072 - 0200.02 325 L.V. BROWN 101 . 8 4880 4072 - 0200,02 T - iOO DALLY TWLPI SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT 12 -8 8-4 - . 4 - 1 2 Shift Foreman Date CL OC K NO . NAME CO o a> 3 Ha lf -t im e Uv er t.  o o o •rl -P cn co • . O « •=!) • > P H Wa ge  R at e No . TOTAL HI  . Sh if t Di ff . J . 0 * 7 * 9 : J.O J.O J.O J.O J.O J.O CL OC K NO . Ha lf -t im e Uv er t.  Wa ge  R at e No . HI  . Sh if t Di ff . ACCT. 30~?2 6366- 63 ACCT. *?67e 6360- 62 ACCT. *?072 6266. 02 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. CL OC K NO . Ha lf -t im e Uv er t.  Wa ge  R at e No . HRS ACMOUT; HI . Sh if t Di ff . HRS 1 A M 0 U N ! 'HRS AMOUNT HPi AMOUNT HRS MOUNT HRS A M 0 U N 1 HR̂  MOUNT I 'HRS JAMO UNI HRS Aiv I 0 U N HRS AMOUNT 309 ty. O. J0/\/£3 S3 3 8 1 8 a — • /O/ 8 b - - TOT;LL DISTRIBUTION* 1 . ' Both copies to Payroll Department for Extension 2 . Duplicate extension to Maintenance Department T-lOO DAILY IT..: SHEET - STRAIGHT TIME MAETENAl-JCE DEPARTMENT 12-8 8-4 j 4-12 Shift Foreman Date C L O C K  N O . N A M E CO =H o a> S si o • p % o CD m o . o o •rl 4 3 CO CO . . o pi > PL, Wa ge  R at e No . T O T A L Sh if t Di ff . i J . O . * ? J . O * * ^ ' J . O J . O J . O J . O J . O J . O C L O C K  N O . Wa ge  R at e No . Sh if t Di ff . i A C C T . 6*?60- 62 A C C T . *6?e &£60- oe A C C T . 4672 6266. 6^ A C C T . A C C T . A C C T . A C C T . A C C T . • A C C T . C L O C K  N O . Wa ge  R at e No . HRS ACMOUK S hi ft  D if f.  i HRS i AMOUN. 'HRS AMOUNT HPi AMOUNT HRS M O U N T HRS M O U N I mi A M Q U M 'HRS M O U N I HRS AN IOUN HRS M O U N T 362 W C. ^0^€5 • S3 ' S a ! • s~- e i 32tT C. IS. • /o/ 3 • T O T A L 1 i DISTRIBUTION* 1. • Both copies to Payroll Department for Extension 2. Duplicate extension to Maintenance Department EMM!_LE_2__ISL} TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - OVERTIME (T 101-3/52) WITH HALF TIME WAGE RATES, THE FOLLOWING MEN ON THE Z-12 SHIFT, DECEMBER 18, 1951 WORKED THROUGH TO 8:00 A.M., DECEMBER 19 , 1951. WAGE CLOCK. t • RATE JOBS WORKED _NQ__ NAMJL 10-.- Hours Number ACCOUNT NUMBERS 309 W.G. JONES S3 8 4777 4072 - 0400,02 411 F.J. SMITH 35 3 4778 4072 - 0200.02 325 L.V. .BROWN 101 .3 4330 4072 - 0200.02 T 101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT 12-3 y 8-4 | 4-12 SHIFT HALF TIME \v^\ LUNCH PERIOD TIME AND ONE-HALF j ~ J FIRST DAY OFF DOUBLE TIME r ~ I S E C 0ND DAY OFF DATE FOREMAN | C LO CK  N O.  NAME Q 13 TOTAL SH IF T DI FF  J.O. ̂ 777 J.0.«77_5 J.O. 43SO J.O. - J.O, J„0. J.O. - J.O. J.O. J.O. • | C LO CK  N O.  SH IF T DI FF  ACCT. 04OOO2 ACCT. ACCT* 4072 ACCT. ACCT. ACCT. ii.CCT o ACCT. ACCT, ACCT. | C LO CK  N O.  HRS MOUNT SH IF T DI FF  HR MOUNT HR MOUNT HR MOUNT HR MOUNT HR! AMOUNT HR AMOUNT HR MOUNT HR MOUNT HR MOUNT HR AMOUNT ->09 t i <? 3 i j 1 ••- •'// /=. U- SWT/-/ _. 1/. S&&WA/ /.?/ . . . . — > — — - TOTAL l j j DISTRIBUTIONj 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT j T 101 - 8/52 'DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT 5-A A-12 SHIFT HALF TIME y\ L U N C H PERIOD TIME AND ONE-HALF | J FIRST DAY OFF DOUBLE TIME D SECOND DAY OFF DATE '' FOREMAN o o >A o N A M E « o 13 TOTAL i i 1  S HI FT  D IF F ! j . o . w J.0.*77<* J . O . ' - J . O . • J.O. J . O . • J. 0. J.O. J.O. - i i 1  S HI FT  D IF F ! A C C T . A C C T , <?&72 oeoc-oe A C C T . oeco • o2 A C C T . A C C T . A C C T . A C C T , A C C T . U N T A C C T , HRS M O U N T i i 1  S HI FT  D IF F ! HR M O U N T HR M O U N T HR A M O U N T HR M O U N T H R i A M O U N T HR A M O U N T ; HR M O U N T HR M O U N T HR M C HR M O U N T 309 A~. „/. SA*/~W e a s i e j i . J ! | — - — C. I/. £**&WAf /&/ — — . — — , — TOTAL I-j i DISTRIBUTIONS. i ; BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE. DEPARTMENT, - 119 - EXAMPLE 2. j>) 1.. TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - OVERTIME (T 101-8/52) ' WITH TIME AND ONE-HALF MAGE RATES (LUNCH PERIOD) THE FOLLOWING MEN ON THE 8"4 SHIFT, DECEMBER 17, 1951, WORKED THROUGH THEIR LUNCH PERIODS: WAGE CLOCK RATE JOBS WORKED NO. NAME NO., Hours Number A£QQ]MJIM!E3£ 309 W.G. JONES 83 i 4372 4072 - 0400.04 411 F.J. SMITH. 85 i 4372 4072 " 0400.04 325 L.V. BROWN 101 i 4372 4072 - 0400.04 T 101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT o* o NAME g 12-3 4-12 | SHIFT TOTAL HRS /-MOUNT &4 H E - i ft W CO HALF TIME j__J LUNCH PERIOD TIME AND ONE-HALF fv/j FIRST DAY OFF j | SECOND DAY OFF DOUBLE TIME ACCT. 4073 HR MOUNT J.O.. ACCT. HR MOUNT J.O.- ACCT.. HR MOUNT J.O.-' ACCT. HR MOUNT J.O.' ACCT. HR! AMOUNT J.O. ACCT. HR AMOUNT HRl MOUNT £>£C£M&£A? /7, /3^/ DATE ' J.O.'- ACCT, FOREMAN J.O. \CCT. HR MOUNT J.O. ACCT. HR MOUNT J.O. ACCT. HR MOUNT 309 IA/. Q. U0A/SS 83 3* i 32i C. I/. BROWA/ /&/ 2 TOTAL 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT, T 101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT -O | J-4 4-12 SHIFT HALF TIME I TIME AND ONE-HALF \ DOUBLE TIME LUNCH PERIOD FIRST DAY OFF ] SECOND DAY OFF C £ C £ M £ £ / 2 / '/, /_2£V . DATE ' FOREMAN o O o o NAME • 8. TOTAL SH IF T DI FF  I i J.0.***?' J.O. - J.O. - J.O.-- J.O. J.O. J. o. - J.O. J.O. J.O. • SH IF T DI FF  I i ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. NT HRS MOUNT SH IF T DI FF  I i HR MOUNT HR MOUNT HR •MOUNT HR MOUNT HR MOUNT HR MOUNT HR, AMOUNT HR MOUNT HR MOUNT HR AMOU BCS) «?// ^ G. ^'C^f€5 65 Si> • i I • I — 536 /Of __ — — •/ — -------------------- — - . „ — TOTAL DISTRIBUTIONS 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. - 120 - EXAMPLE 2. (b) 2. TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - OVERTIME (T ICQ.-8/52) WITH TIME AND ONE-HALF WAGE RATES. THE FOLLOWING MEN ON THE 3-4 SHIFT, DECEMBER 17, 1951, WORKED OVERTIME: WAGE CLOCK RATE JOBS WORKED NO. NAME NOt_ Hours Number ACCOUNT NUMBERS 309 W.G. JONES 83. 2k 4372 4072 - 0400.04 411 F.J. SMITH 85 2k 4372 4072 - 0400.04 325 L.V. BROWN 101 2k 4372 4072 - 0400.04 T 101 - 3/52 DAILY TIME SHEET _ OVERTIME MAINTENANCE DEPARTMENT - o I J-4 \S 4-12 j SHIFT HALF TIME . !___! LUNCH PERIOD TIME AND ONE-HALF FIRST DAY OFF DOUBLE TIME • SECOND DAY OFF DATE FOREMAN jCL OC K NO . NAME « s 8 TOTAL 'S HI FT  D IF F ! , : i J.0.«?72 J.O. • J.O. • J.O. - J.O. J.O. J.O. • J^O. J.O. J.O. • jCL OC K NO . 'S HI FT  D IF F ! , : i ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. itL/CT© ACCT. NT. jCL OC K NO . HRS MOUNT 'S HI FT  D IF F ! , : i HR MOUNT HR MOUNT HR MOUNT HR AMOUNT HR MOUNT HRJ AMOUNT HR AMOUNT HR MOUNT HR MOUNT HR AMOU •?// W. Q. UO/V£~S i t _ . . • 1 i 1 .' . 1 . .! . .. — - — — A-. SAJ/rw as ! 325 to/ - • TOTAL DISTRIBUTIONS 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. T". 101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEP/£TKENT 5-4 4-12 SHIFT HALF TIME ! ! LUNCH PERIOD TIME AND ONE-HALF | • ] FIRST DAY OFF DOUBLE TIME SECOND DAY OFF DATE FOREMAN CL OC K NO , j  NAME • o 13 8 TOTAL S H IF T  D IF F  i—. ——,  J o O . ^ W J.O. - J.O.- J.O. • J.O. • J.O. J. o . - J.O. J.O. J.O. - CL OC K NO , j  S H IF T  D IF F  i—. ——,  ACCT. ACCT » ACCT. ACCT. ACCT, ACCT. ACCT. ACCT. ACCT, ACCT. Iff CL OC K NO , j  HRS MOUNT SH IF T  D IF F  i—. ——,  Ha MOUNT HR MOUNT HR MOUNT HR AMOUNT HR! AMOUNT HR AMOUNT HR MOUNT HR MOUNT HR MOUNT HR AMOU py, Q. %,'c/ves a? j r ---».... »j—™. — — H i • I_. — C IS. /o/ H — — - TOTAL DISTRIBUTIONS 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT, - 121 - EXAMPLE 2 (b) 3. TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - OVERTIME (T 101-8/52) WITH TIME AND ONE-HALF WAGE RATES (FIRST DAY OFF). THE FOLLOWING MEN WORKED ON THEIR FIRST DAY OFF> DECEMBER 20TH, 1951 WAGE CLOCK RATE JOBS WORKED _NQj_ NAME NO. Hours Number ACCOUNT NUMBERS 309 W.G.. JONES 83 4 4372 4072 - 0400.04 411 F.J. SMITH 85 4 4372 4072 - 0400.04 325 L.V. BROWN 101 4 4372 4072 - 0400.04 T 101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT 12-C 1 (•). 1 4-12 SHIFT 1 HALF TIME j j LUNCH PERIOD TIME AND ONE-HALF \s/\ FIRST DAY OFF DOUBLE TIME \~ | S E C 0 N D M y Q W •yS\ DATE FOREMAN CL OC K N O,  NAME m § 13 TOTAL i i SH IF T DI FF  | - - - i J.0_^7<2 J.O. • J.O.- J.O. J.O, • J.O. J.O. - J. 0. J.O. J.O. • CL OC K N O,  i i SH IF T DI FF  | - - - i ACCT, 4072 0^00-04 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. ACCT, CL OC K N O,  HRS MOUNT i i SH IF T DI FF  | - - - i HR AMOUNT HR MOUNT HR MOUNT HR MOUNT HR MOUNT HR AMOUNT HR MOUNT HR MOUNT HR AMOUNT HR MOUNT 309 *H yi/. Q. \SOA'£S S3 85 — — <? | — CIS G&OWA' --- 4- — — TOTAL DISTRIBUTIONS 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. T 101 - 8/52 D A L L Y TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT 12-3 i j | 4-12 j | S H I F T HALF TIME TIME AND ONE-HALF DOUBLE TIME j j LUNCH PERIOD [ • ] F I R S T DAY OFF [ 2 " ] SECOND DAY OFF L_. ~~1 DATE ' FOREMAN iC L O C K  N O . NAME 0 o 8 TOTAL S H IF T  D IF F  ! J . O . - J . O . - J . O . - J . O . J . O . J . O . - J . O . J . O . J . O . • iC L O C K  N O . S H IF T  D IF F  ! A C C T , <?C72 A C C T . A C C T . A C C T . ACCT, ACCT. ACCT, A C C T . A C C T , ilCCT g iC L O C K  N O . HRS MOUNT S H IF T  D IF F  ! HR MOUNT HR M O U N T HR MOUNT HR MOUNT HR M O U N T HR! M 0 U N 1 HR AMOUNT HR MOUNT HR .. MOUNT HR MOUNT 83 85 1 — ._ J 1 . I .. .... — — 325 /Of — i I , < — - ===== —=• — — TOTAL DISTRIBUTION j Mil..-.-. ••. — • rrr 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR E X T E N S I O N . 2, DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. - 122 - EXAMPLE 2. -(c). TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - OVERTIME (T 101-8/52) WITH DOUBLE TIME WAGE RATES. THE FOLLOWING MEN WORKED ON THEIR SECOND DAY OFF, DECEMBER 21, 1951- WAGE 3LOCK RATE JOBS WORKED NO. NAME NO. Hours Number ACCOUNT NUMBERS 309 W.G. JONES 33 6 4372 407.2 - 0400.04 411 F.J. SMITH 85 6 4372 4072 - 0400.04 325 L.V. BROWN 101 6 4372 4072 - 0400.04 T 101 - 8/52 D A I L Y T I M E SHEET - OVERTIME MAINTENANCE DEPARTMENT 0—4 4-12 S H I F T HALF T I M E T I M E AND ONE-HALF DOUBLE T I M E 1 LUNCH PERIOD F I R S T DAY OFF \ / ] SECOND DAY OFF DATE FOREMAN C L O C K  N O .,  | NAME g 13 TOTAL !• S H IF T  D IF F  i J . O . - J . O . • J . O * - J . O . J . O . J . O . - J . o. • J . O . J . O . • C L O C K  N O .,  | !• S H IF T  D IF F  i A C C T . 6"?00- 04- A C C T . A C C T . A C C T . A C C T . A C C T . ACCT* A C C T . A C C T . ACCT* NT C L O C K  N O .,  | HRS M O U N T !• S H IF T  D IF F  i HR M O U N T HR M O U N T HR M O U N T HR M O U N T HR; M O U N T HR AMOUNT HR MOUNT HR MOUNT: HR M O U N T HR AMOU 363 S3 8? 6 6 „ — i 6 - — i — e 3B5 C IS. t5fi?6UV/V /o/ — — 6 — _. i i i ] TOTAL j 1 D I S T R I B U T I O N S 1, BOTH C O P I E S TO PAYROLL DEPARTMENT FOR E X T E N S I O N . 2. D U P L I C A T E E X T E N S I O N TO MAINTENANCE DEPARTMENT. • T.101 - 8/52 DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT 12 5-4 4-12 SHIFT HALF TIME TIME AND ONE-HALF DOUBLE TIME LUNCH PERIOD | FIRST DAY OFF SECOND DAY OFF I •1' DATE ' FOREMAN 1 C LO CK  N O..  1 NAME • o 13 TOTAL SH IF T DI FF  | ,,-  - - i J.O, *&?7<? J.O. • J.O.- J.O.- J.O, J.O. J.O. - J.O. J.O. J.O. - 1 C LO CK  N O..  1 SH IF T DI FF  | ,,-  - - i ACCT. , >9G~72 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT, ACCT. i IOC T * ACCT. 1 C LO CK  N O..  1 HRS MOUNT SH IF T DI FF  | ,,-  - - i HR AMOUNT HR /MOUNT HR MOUNT HR MOUNT HR! AMOUNT HR! MOUNT HR MOUNT HR MOUNT HR AMOUNT HR MOUNT *)// y>y. c. ^'C/\'£S 6 6 i L — 6 — i j i j t , ' . . SMf.Tff 6 3SS •C. IS. tS/x<?W/V /&/ — — e l i i , > ... — — —... i. TOTAL j. [_ DISTRIBUTIONS i ; BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT, - 123 - EXAMPLE 3. (a) 1. TO ILLUSTRATE THE USE OF THE DAILY TIME— SHEET SUPPLEMENTARY RATES (T 102-8/52) WITH SPECIAL CALLOUTS. THE FOLLOWING MEN WERE CALLED OUR AFTER HAVING COMPLETED EIGHT HOURS OF WORK ON DECEMBER 17, 1951. WAGE CLOCK RATE JOBS WORKED NO. v NAME _NOj,_ Hours Number ACCOUNT NUMBERS 309 W.G. JONES 83 l i 4372 4072 - 0400.04 411 F.J. SMITH 85 l i 4372 4072 - 0400.04 325 L.V. BROWN 101 l i 4372 4072 - 0400.04 T 102 - 8 / 5 2 D A I L Y T I M S S H E E T - S U P P L E M E N T A R Y R A T S S M A I N T E N A N C E D S P / J I T M S N T ! 1 2 - 8 4 - 1 2 S H I F T S P E C I A L C A L L O U T H A L F T I M E C H A N C E O F S H I F T S C H E D U L E D I R T Y M O N E Y F I R S T D A Y O F F S E C O N D D A Y O F F a o 303 4// N A M E ! § I |g H R S T O T A L S3 - U SASi/T-H 35 /o/ A M O U N T J.0.O7? A C C T . H R A M O U N T J . O . A C C T . H R ! A M O U N T J . O . A C C T . HR A M O U N T \ \ 0£C£A/!<3£R '35/ D A T E F O R E M A N J . O . J . O . YCCT. HR 1 A M O U N T \ C C T . H R A M O U N T .'.COT. H R A M O U N T ; C C T . H R ! M O U N T !.£u I J U U . •ACCT. A C C T . H R A M O U N T ! H R J,P^_. A C C T . A M O U N T H R M O U N T T T O T A L D I S T R I B U T I O N : 1 . B O T H C O P I E S T G P A Y R O L L D E P A R T M E N T F O R E X T E N S I O N . 2. D U P L I C A T E E X T E N S I O N T O M A I N T E N A N C E D E P A R T M E N T . T 102 - 8/52 DALLY TUB SHEET - SUPPLEMENTARY RATES M1INTENANCE DEPARTMENT j 12 - 8 8-4 4 - 12 i SHIFT SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF o o H H o SOB NAME o !3 ^5- . 5 5 TOTAL HRS /4 AMOUNT J.O. 4S7<2 ACCT. HR AMOUNT J.O. ACCT. FIR! AMOUNT J.O. ACCT. HR AMOUNT J.O. U.O. ACCT. ACCT. HR AMOUNT .J.O. : V DATE FOREMAN HR /MOUNT -COT. HR AMOUNT ACCT. HRi AMOUNT -JvQ._ ACCT. HR MOUNT ACCT. ;IR MOUNT HR J,P_x,_.. ACCT. MOUNT TOTAL DISTRIBUTION: 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. - 124 - TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - SUPPLEMENTARY RATES (T 102-8/52) WITH SPECIAL CALLOUTS (FIRST DAY OFF) THE FOLLOWING MEN WERE CALLED OUT ON THEIR FIRST DAY OFF, DECEMBER 20, 1951: WAGE CLOCK RATE JOBS WORKED NO. NAME NO, Hours Number ACCOUNT NUMBERS 301 P.L. BLACK 83 i i ' 4121 4072 - 0660.04 257 K.G. GORDON 83 i * 4121 4072 - 0660.04 415 A.J. CRAIG 86 i£ 4121 4072 - 0660.04 \ \ T 1 0 2 - 8 / 5 2 DALLY TIMS SHEET - SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT | 1 2 - 8 — i I - ~ SPECIAL CALLOUT ^ f p ^ |~ HALF TIMS CHANGE \ j F I R S T D " l Y 0 i F OF SHIFT SCHEDULE ' _ _ J . A 1 DATE \ i t —j v - 1 2 n T P n ^ M n ^ v T i SECOND DAY OFF 1 'I FOREMAN SHIFT JJ.O • § o tA o 30/ i © 1 o • i s NAME 1 fjj ! "(3 " ! 3 TOTAL j . o . 4/a/ J.O. J.O. J.O. • J.O. J.O. J.O. J » 0 . J,oft.. ACCT. 46?e 0660-04 ACCT. ACCT. ACCT. ACCT. ACCT. ACCT. . ACCT. -OCT. NT ACCT. HRS AMOUNT HR AMOUNT HR MOUNT HR AMOUNT HR AMOUNT HR AMOUNT HR AMOUNT HRJ MOUNT HR MOUNT HR MOU HR MOUNT , , 'i <* j t i I I — /i i — - — i j — _ j — i — — • — t z t - ! I 1 1 i t — I i | • j V | TOTAL i — J -i ! |. i ...... j l 1 . BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. DISTRIBUTION: ,i 2 . DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. Y~i . ! T 102 « 8/52 DAILY TIMS SHEET - SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT. SPECIAL CALLOUT HALF TIMS CHANGS OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF \ D A T E FOREMAN a o S3 8 i-—• J.C ACC 6 6 < ). J . O . J.O. J.O. J.O. J.O. J . O . J.O. . K G . ACCT. • g n o 1—1 o NAME TOTAL JT. ' 9 6 7 2 • 5 6 - 6 4 ACCT. ACCT. ACCT. ACCT, ..COT. ACCT. ACCT. •ACCT. NT HRS MOUNT HR AMOUNT HR!AMOUNT HR AMOUNT HR AMOUNT HR AMOUNT HR AMOUNT HRJAMOUNT HR MOUNT HR MOl HR MOUNT / ? — 3 5 6 6 '# — — "" — i I — — - — ...... • r i 1 i \ • i ! i | TOTAL I ( i I i — — — i DISTRIBUTION: 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. - 125 - EXAMPLE_la_XaX^ TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - SUPPLEMENTARY RATES (T 102-8/52) WITH SPECIAL CALLOUTS (SECOND DAY OFF). THE FOLLOWING MEN WERE CALLED OUT ON THEIR SECOND DAY OFFj DECEMBER 21, 1951. WAGE CLOCK - RATE JOBS WORKED NO. NAME NO, Hours Number ACCOUNT NUMBERS 301 P.L. BLACK 83 2k 4121 4072 - 0660.04 257 K.G. GORDON 83 2k 4121 4072 - 0660̂ 04 415 A.J. CRAIG 86 2k 4121 4072 - 0660.04 ; T 102 - 8/52 i ! DAILY TIMS SHEET - J SUPPLEMENTARY RATES i MAINTENANCE DEPARTMENT , 8 ! 4- 12 SHIFT SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF o 3 o 36/ 257 4/5 NAME TOTAL /=>^.. &<^4C/C 83 S 3 4. U. C&A/& 86 TOTAL DISTRIBUTION: - i HRS <?2 AMOUNT J.O. 4/2/ ACCT. oe&o- 04 HR AMOUNT J.O. ACCT. HR AMOUNT r J.O. ACCT. HR AMOUNT \ DATE FOREMAN j.o. J.O. ACCT. HR AMOUNT* As£i, ACCT. HR!AMOUNT ;.CCT. HR MOUNT ACCT. HRJ AMOUNT JI.0_. J>0.. «L0*_-„ ACCT. ACCT. HR MOUNT HR MOUNT HR .OCT. AMOUNT 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. - DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. A ' T 102 - 8/52 DAILY TIME SHEET - SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT 1 2 - 8 8 - 4 4-12 SHIFT SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE DIRTY MONEY f~1 FIRST DAY OFF SECOND DAY OFF o o ' o o 50/ NAME 1 & ! 8 TOTAL S3 S3 A. J, C I .se TOTAL HRS e4 ^ 3 MOUNT DISTRIBUTION: J.O. #v̂ / ACCT. HR AMOUNT J.O. ICCT. HR!AMOUNT J.O. ACCT. HR AMOUNT DATE FOREMAN J.O. U.O. ACCT. ACCT. HH MOUNT H R AMOUNT '.CCT. HR MOUNT J . Q«. ACCT. HR! MOUNT. ACCT. ..A.JvO. ACCT. HR AMOUNT ACCT. HR AMOUNT HR AMOUNT 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. EXAMPLE 3. (b) TO ILLUSTRATE THE USE'OF THE DAILY TIME SHEET - SUPPLEMENTARY RATES (T 102-8/52) WITH HALF TIME CHANGE OF SHIFT SCHEDULE WAGE RATES. THE FOLLOWING MEN WERE ON THE A-12 SHIFT, DECEMBER 18, 1951. WAGE CLOCK RATE JOBS WORKED NO. NAME NO, Hours Number ACCOUNT NUMBERS 309 W.G. JONES 83 8."'.' 4777 4072 - 0400.02 411 F.J. SMITH 85 8 4778 4072 - 0200.02 325 L.V. BROWN 101 8 4880 4072 - 0200.02 PRIOR TO DECEMBER 18TH, THESE MEN HAD BEEN ON THE 8"4 SHIFT. T 102 - 8/52 DALLY TIMS SHEET - SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT 12-8 8-4 4 - 12^' " S H I F T SPECIAL CALLOUT HALF TIME CHANGE OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF v C £ C < 5 - A > 7 & £ / ? \S, /SIS'/ DATE FOREMAN ! o o TOTAL J.O. *77? J-.0.^S«9 J.O. jJ.O. J.O. J.O. JJSL 1 JcO .. J_SP_.„, /. J-GC T a CL OC K N O. - NAME ACCT. ACCT. ACCT. ACCT. ACCT. ;.CCT. ACCT. - ACCT. CL OC K N O. - H R S AMOUNT H R AMOUNT H R AMOUNT H R AMOUNT H R AMOUNT H R /MOUNT H R AMOUNT HRJAMOUNT H R AMOUNT H R AMOUNT H R MOUNT 309 W.G. JOA/iSS J S 3 8 6 i i <$•// ,<=. S/w/T.-/ as 8 a — - 3 2 S 1 3 a — c . _ „ . . . . . - — i • I ----- 1 " — -i — ... . . _ . ., . . j — i 1 j . | TOT/1 i | 1 ™• k—. l i ! 1 i . i.. DISTRIBUTION: .1 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. T 102 - 8/52 D A I L Y T I M E S H E E T - S U P P L E M E N T A R Y R A T E S M A I N T E N A N C E D E P A R T M E N T 4 - 12^ S H I F T S P E C I A L C A L L O U T H A L F T I M E C H A N G E O F S H I F T S C H E D U L E D I R T Y M O N E Y F I R S T D A Y O F F S E C O N D D A Y O F F \ \ D A T E F O R E M A N • J . O . 4777 J . O . J . O . 46S6 J . O . ij . o . J . O . J . O . - ' •' J . O . • J*0... - ... J . O , . C L O C K  N O . N A M E • o T O T A L A C C T . ^4672 &466- 62 A C C T . . &2&& #2 A C C T . •4&~?2 &2&6\ e. a A C C T . A C C T . . ' . C C T . A C C T . / . C C T . . A C C T . A C C T . C L O C K  N O . •§£ H R S A M O U N T H R A M O U N T H R / M O U N T H R M O U N T H R A M O U N T H R M O U N T H R A M O U N T H R | M O U N T HR- M O U N T H R M O U N T H R M O U N T J'OS> W, 0. 83 - £5 8 • /Of 8. 1 i — — - • 1 — 1 • | T O T A L . _ r " _ _ T r r .... j i DISTRIBUTION: ~ i — 1. B O T H C O P I E S T O P A Y R O L L D E P A R T M E N T F O R E X T E N S I O N . 2. D U P L I C A T E E X T E N S I O N T O M A I N T E N A N C E D E P A R T M E N T . . - 127 - EXAMPLE 3. fc) TO ILLUSTRATE THE USE OF THE DAILY TIME SHEET - SUPPLEMENTARY RATES (T 102-8/52) WITH DIRTY MONET RATES. THE FOLLOWING MEN, ON THE 4-12 SHIFT, MONEY ON THEIR RESPECTIVE JOBS WAGE CLOCK RATE NO, NAME NC^. 309 W.G. JONES 83 O l F.J. SMITH 85 325 L.V. BROWN 101 DECEMBER 18, 1951, WERE ELIGIBLE FOR DIRTY JOBS WORKED Hours feber ACCOUNT NUMBERS 8 4777 4072 - 0400.02 8 4778 4072 - 0200.02 8 4880 4072 - 0200.02 T 102 - 8/52 DALLY TIME SHEET - SUPPLEMENTARY RATSS MAINTENANCE DEPARTMENT ! 12 - 8 8 - k 4-12*1 SHIFT SPECIAL CALLOUT HALF TIMS CHANGS OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF s NAME o P3 309 4// 3a? 83 8S £.. IS. B/ROIA/N /o/ TOTAL HRS 8 8 MOUNT J.O. 4777 ACCT. 4072 o4aa. 02 HR MOUNT ACCT. 4672 O2OG.02 HRI AMOUNT J.O. 4S80 ACCT. 4072 O2O0. 62 HR AMOUNT \ &£G£rVl&ek /3, /£>?/ DATE FOREMAN J.O. J.O. ACCT. HR MOUNT £CT. HR I MOUNT ..CCT. HR MOUNT J..1L ACCT. HR| MOUNT 2JL .ACCT. HR MOUNT HR .Jv.0. J.O.,... ACCT. ACCT. MOUNT HR MOUNT TOTAL j l 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. DISTRIBUTION: 11 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. : T 102 - 8/52 i | DAILY TIMS SHEET - I SUPPLEMENTARY RATES i t I M/ilNTENANCE DEPARTMENT ! 12 - 8 8-4 4 - 12vf SHIFT SPECIAL CALLOUT HALF TIME CHANGE OF SHIFT SCHEDULE DIRTY MONEY FIRST DAY OFF SECOND DAY OFF — \ /<?, /&£/ DATE FOREMAN I- j.o..«w J.0.*3 J.O. •J.O. J.O. J.O. J.O. ..Jv.0. J.,0,.. CL OC K N O.  NAME' » • o 53 % TOTAL ACCT. ACCT.. ACCT. <907<2 02G-0. C2 ACCT. ACCT. .'.COT. ACCT. ACCT. ACCT. ACCT.. CL OC K N O.  HRS MOUNT HR AMOUNT HR AMOUNT HR /MOUNT HR MOUNT HR /MOUNT HR /MOUNT HRJAMOUNT HR MOUNT HR /MOUNT HR MOUNT z<?3 t/V. &. J&svc-S , s ? es /Of d * * X ! • i V j TOTAL T i i —j—j i _ i . ••! i i i • i —j DISTRIBUTION: 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR. EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT. - 128 - BIBLIOGRAPHY Alford, L. P., and Bangs, John R., Production Handbook. New York, The Ronald Press Company, \9h$. Barnard, Chester I., Thg Functions of the Executive. Cambridge, Harvard University Press, 1938* Knox, Frank M., Design and Control of Business Forms. New York, McGraw- H i l l Book Company, Inc., 1952. NOTE. Pages 112-12? are charts separately bound. Library, U.B.C. May 21, 1953

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