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UBC Theses and Dissertations

A job system for a maintenance department in a petroleum industry Walpole, Richard Avery 1953

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A JOB ORDER SYSTEM FOR A MAINTENANCE DEPARTMENT IN A PETROLEUM REFINERY  by  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 during the summer of 1952. 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, (5) to provide information necessary for costing a l l work done, and (6) to measure the overall efficiency of the maintenance department. These requirements have been fulfilled partially by (1) the establishment 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 i s recommended, therefore, that the services of a qualified estimator be sought in order that costs may be controlled 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 I II III 17 V VI VII VIII IX X XI XH  PAGE INTRODUCTION TO AND STATEMENT OF THE PROBLEM  1  CHANNELS OF COMMUNICATION  k  MEANS OF COMMUNICATION  8  FORM DESIGN - JOB ORDERS AND JOB ORDER MEMOS  10  FORM DESIGN - MAINTENANCE DEPARTMENT DAILY TIME SHEETS  18  ROUTINE JOB ORDER MANUAL  20  RECORDS  21  JOB ORDER CLERK  23  POINTS OF CONTROL  29  REVIEW OF SYSTEM IN OPERATION  30  RECOMMENDATIONS  32  SUMMARY  U3  -APPENDICES A. ROUTINE JOB ORDER MANUAL B. MAINTENANCE DEPARTMENT DAILY TIME SHEETS BIBLIOGRAPHY  hk 112 128  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 "LADDER" OR "BRIDGE" OF FAIOL  6  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  - 1CHAPTER I INTRODUCTION TO AND STATEMENT OF THE PROBLEM Before stating the speeific problem at hand, i t would be well to discuss briefly two points which have a direct bearing on the situation. The first, organization, i s an implicit part of any system. Consequently, the refinery organization chart has been presented in FIG. 1, page 2. The refinery i s composed of two production and six service departments. The finished goods and processing departments f a l l into the former category, the safety, treasury, personnel, technological, engineering, and purchasing-stores departments into the latter.  The maintenance de-  partment i s 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 maintenance department work. Secondly, an outline of the duties of the maintenance department of a petroleum refinery i s i n order.  These duties are:  1. To make or be responsible for a l l necessary repairs to machinery and equipment during both operating and shutdown periods (a) To carry out a well-defined program of preventive maintenance (b) To effect emergency repairs 1  2  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.  RAYROUL OERT.  F/N/SHSO 3000SOEF7.  FROCESSm OffRT.  TECHNOLOGY fCAC OERT  EAtQWEZR/HQ OERT.  \RVRrSTOfy^ CERT.  FOREMAN  FOREMAN  FOREMAN  RROv/ECT E/VO/NEER  MAfNTEN. ENS/NE'ER  OESISN ENGINEER  INSPECTION ENGINEER  WORKMEN  WORKMEN  WORKMEN  PROJECT F/ELO SNA  MA/A/TEN. RIELO EN&  ORARTSMEft  (fl/SRECTOR  TOOLROOM: MECHANIC  CRAFT FOREMAN  CRAFT FOREMAN  CRAFT FOREMAN  MECHANIC  WORKMEN  WORKMEN  WORKMEN  F/G. 7.  REFMERY ORGAN/ZA TfQN CHART  AUTO  - 3 -  to meet the requirements of an increasing sales volume, production from existing f a c i l i t i e s has been stepped up considerably.  In turn, demands  on the maintenance department have increased to the point where management requires a r i g i d job order system for the planning and control of a l l maintenance 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 establishment 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 centers, that i s , 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 communication should be authenticated. Here, then, are the broad principles to be followed in establishing channels of communication. Of particular significance in this case i s Barnard's third point: "The line of communication must be as direct or short as possible." On this subject, the French industrialist, Henri Fayol, 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 i s 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 i n Alford and Bangs, Production Handbook. New York, The Ronald Press Company, 191*5, p. 30.  2  -5  -  State in particular, i t i s 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 contact the maintenance field engineer. cation i s :  .  The hierarchic channel of communi*• >  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 i s not the quickest nor the most practical channel. Fayol^ offers the following solution to problems of this type: Let us suppose that i t i s necessary to put function F in communication with function P, in an undertaking whose hierarchy i s represented 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 starting point. It i s clearly much simpler and quicker to go straight from F to P by using the "Bridge" F-P and this i s what i s most frequently done. The Loc. c i t .  - 6PRESIDENT 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 f i n a l l y w i l l be perfectly i n 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 i n 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, i n one meeting of a few hours, to deal with a question which by the hierarchic channel would go through 20 transmissions, inconvenience many people, entail an enormous amount of writing, and waste weeks or months i n arriving at a solution, which would probably not be so good as the one obtained by putting F i n direct contact with P. To summarize, Fayol states that the executives at any level i n the line of authority may contact each other, reach decisions, and i n i t i a t e 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 i s taken i t must be approved by immediate line superiors. In the case at hand, i n order to avoid the d i f f i c u l t i e s which arise "where the vertical lines of authority cross and conflict with the horizontal lines of relations", management delegated approval authority limits  to certain individuals to enable them to deal directly with the maintenance f i e l d 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 i n the organization.^ It may be seen readily that this arrangement meets Fayol's requirements since (1) Management has empowered certain individuals to act within defined 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 f o r maintenance department work. To be known specifically as job orders, these devices had to: quested  1. Provide an adequate description and estimate of the work re2. Provide information necessary f o r 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 d i f f i c u l t .  However, before the design of a job order form could be  finalized, i t was necessary to consider a second factor - how the maintenance 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 i n 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 i s unique because of i t s magnitude i n relationship to the value of equipment or f a c i l i t i e s 2. Work that i s 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 i s essentially true that shutdown work i s of a routine nature, the fact that this work entails the stoppage of processing operations places i t i n 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 maintenance 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 i s prepared 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 w i 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 i n the following terms: 1. I t must create a favourable mental attitude on the part of the clerical worker toward the job at hand. 2. I t 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. I t must help reduce the tendency to err i n entering or using the data. 5* I t must make f o r paper and printing economy within the limits set by efficient clerical use. The content requirements of job order forms i n this case have been set out i n Chapter H I , page 8.  By the nature of these requirements,  the forms must pass through the originating department, the maintenance department and the accounting department i n order to be completed.  With  reference to the job order form presented i n FIG. U, page 11, i t w i l l 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  f i e l d engineer and the job order clerk respectively.  Thus Knox's f i r s t  two stipulations have been met i n 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 i n which the job i s to be performed 3. The identification number of the equipment upon which the job i s to be performed  Frank M. Knox. Design and Control of Business Forms. New York, McGraw-Hill Book Company, Inc., 1952, p. 5".  TI03-I2-S2  JOB  ORDER  ^J0B^©ffl>ERoJJ'9  DATE  A  2117  COMPLETION;; REQUESTED  A C C O U N T NO.  AREA  TRADE  R E Q U E S T E D  EQUIP. Norf DATE ISStJ  A P # R O | E D  B Y  WORK ORDER A.F.E.  B Y  DESCRIPTION O F J O B  MATERIAL  PURCHASES  I  B  INSTRUCTIONS ENGINEER  -I. C O M P L E T E D  DEPT.)  i ,  v. FOREMAN  DATE "  (MAINTENANCE  -  DISTRIBUTION" '  WHITE:~M*TNTE1»ANCE7 G  R  E  E  N  :  MAINTENANCE,  INSPECTED A N D ACCEPTED B Y (QRIG.  FOREMAWr-COSTTNG-TOfl««E»r-F tX&r~—--~—~~--t  FOREMAN.  YELLOW: MAINTENANCE, PINK: " O R I G I N A T O R . ' " '  MECHANIC,  CONTROL. *  COSTING,  POR~i|^£ljQ  C^£(V)l(fc j f  1 L E S  -  SUPERVTSOR^ (ORIGINATING  DEPT.)  DEPT.)  - 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.  I t may be argued that the  maintenance department should be the department responsible for determining the personnel required to perform a given job. However, i n the case at hand, standard labour requirements have not as yet been established for specific types of work. Therefore, i n order to assist the maintenance f i e l d engineer i n scheduling his department's work, provision has been made f o r the originator to state what he thinks to be the personnel requirements for the job requested.  It i s to be noted that the originator's  choice of personnel i s not binding upon the maintenance f i e l d 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 i n 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  i s necessary for purposes of job costing. Finally, a word on the placement of the items on the form i s i n order. To assist the maintenance f i e l d engineer i n f i l i n g his copies of job orders received, the provisions for l i s t i n g the tradesmen required and the completion time and date desired have been placed at the top of the form. Thus, job orders can be f i l e d by both trade and completion date.  It will  be noted i n 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 f i e l d engineer i s responsible for completing section B.  Here, space i s 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 f i e l d engineer must, where required, issue detailed instructions as to the performance of a given job. Furthermore, i n the case of a heavy work schedule, i t i s his duty to assign priority ratings to jobs i n order of their necessity.  Obviously, this function can be performed satisfactorily only  by the maintenance f i e l d 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 i s checked by the job order clerk and corrected where necessary.  "Go-ahead" approval  can now be given the job order by the maintenance f i e l d engineer. When the job i s finished, the foreman i n charge records the completion time and date i n 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 i n quadruplicate, retains the pink Copy, and routes the remaining copies to the maintenance department.  After  scrutiny by the maintenance f i e l d engineer, the white and green copies are passed on to the foreman i n charge of the work. The latter passes the green copy on to his lead hand.^ The yellow copy of the job order i s retained 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 scattered over refinery territory, the foreman's copy of the job order provides him with a useful reference for work currently i n 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 i n t r i p l i cate.  The white copy i s then routed to the engineering department, the  green copy to the accounting department, and the yellow copy to the originating department. Section C provides for costing the job. Here, space i s 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, cartage, and miscellaneous items*  Material purchases and cartage charges  may be posted from the invoices bearing the material requisition numbers l i s t e d 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 w i l l be discussed more f u l l y i n 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  WHITE: MAINTENANCE. F O R E M A N , EQUIPMENT FILES GREEN: MAINTENANCE. F O R E M A N . MECHANIC. PISCARD YELLOW: M A I N T E N A N C E . C O N T R O L . SUPERVISOR PINK: ORIGINATOR  (ORIGINATING DEPT.)  INSPECTED  AND ACCEPTED  BY (OR1G.  DEPT.)  TIME  DATE  - 16 that the form has been l a i d out i n such a manner as to minimise errors i n 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 f o r  good form design have been satisfied. The job order memo presented i n FIG. 5, page 15, i s very similar i n make-up to the job order form.  I t should be noted, however, that provision  i s made i n 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 i s reduced to one line.  By definition,  expense items only may be requested on job order memos. With reference to costing information, i t i s 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.  T 103-8/92  j  '  f  MONTHLY "POSTING S H E E T !  !  (LABOUR STRAIGHT  i  i  TIME  ;  .  '  OVERTIME  _  '  J O B O R D E R NO. -  •  PERIOD  MATERIALS  SUPP.  PURCHASES.  R A T E S  •4 -  A M O U N T  A M O U N T  HOURS  r --  C A R T A G E !  ISSUES  A M O U N T  NOS. —  •  .  -  DAILY  MISC.  TOTAL  r- "  —  ~  U-  ; ...... '  REQ.  ....  --  ;-  •  A M O U N T  HOURS  i  S T O R E S  DATE HOURS  " ' ,  ^  (  !  !  •  ....  _  - r—-•  -  • —  1  It ..  -  i  :  L-_.  -  3  •  i  -  —  -  -._  .  - -  ...  -  T O T A L F O R W A R D  ....  .'3', • :  ...  -  -'—  |  .  _  '.  ,—  ...  .  -  _ —  i  .  -  . . . .  -  .  ...  - -  -  -  -si  I - .._  ..  -  . . .  -  . . .  .  -  '- • -  - ---  ....  -  ..  - - - •-  --  -  -  .  —  —  ....  ;••  -  .  -  -  -  —  -  •  -  -  ....  - '  .  -  • .....  —  —  -'or  1'!  '. j . •  ':,.T:  - 18 -  CHAPTER V FORM DESIGN - MAINTENANCE DEPARTMENT DAILY TIME SHEETS No mention has been made i n the discussion to date of means to collect and distribute direct labour charges*  If this job order system i s to con-  t r o l 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 w i l l be dispersed widely. This fact together with the requirement for extensive supervision necessitated by the highly technical nature of refinery equipment indicates the need f o r 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 minimized.  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, i n work of this nature, the l o -  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 presented i n Appendix 6, page 112, have been designed for foremen.  I t 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 i n 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.  I t w i l l be  noted that the time sheets are designed to f a c i l i t a t e entries to the appropriate labour category columns of the cost records.  Also note the provisions i n 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 i n  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 i s short, i t should be noted that the preparation of this manual constituted the major portion of this writer's work. A multtude of jobs i s covered which arose out of numerous discussions with v a r i ous department o f f i c i a l s .  ^ Authorizations for capital expenditures.  - 21 CHAPTER VII RECORDS While copies of job order forms serve as records i n 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, i s prepared directly from the monthly posting sheets.  Copies are distributed to a l l department  o f f i c i a l s concerned. At the month-end, the white copies of both completed job orders and job order memos are f i l e d by equipment number i n the engineering department, thus facilitating future reference by that department. At the same time, the green copies of completed job orders and the monthly posting sheets are f i l e d by job order and routine job order number respectively i n 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 f i l e d i f desired i n the originating departments.  SUMMARY OF ROUTINE UO& COSTS FOR THE MONTH OF J.O./VO. OESCR/RT/ON OFUOS  4SATER/ALSLABOUR  OI/ERHEACTOTAL 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 i s responsible for maintaining the job order system. For control purposes, he i s a member of the treasury department (See FIG. 1, page 2) although he i s physically located i n 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 engineering department and the originating department 5". To prepare a monthly statement of routine job costs for c i 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 i s i n order: 1. Job Orders (a) After the maintenance f i e l d engineer has added any necessary 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 f i e l d 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 Orders Received" f i l e . F i l e 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 i n 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 i n triplicate. (e) oThe white and green copies are f i l e d under "Job Orders Complete - (Month)". Overhead i s calculated on the yellow copy only, a percentage direct labour figure for a comparable period being used. The  - 24 total job cost i s then summed and the yellow copy routed to the supervisor of the originating department. (f) At the month-end, the actual overhead charges are computed 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 f i l e d numerically i n 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, i n turn, i s f i l e d under "Job Orders Complete - (Month)". The notation "Partially Complete - (Month)" i s made on the yellow copy of the job order which then i s returned to the "Job Orders Active", f i l e . When this job i s 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, i s calculated on the yellow copy only which i s then routed to the originating department. The green copy of the job order i s marked "Partially Complete - (Month)" and i s f i l e d along with the white copy in.the "Job Orders Complete - (Month)" f i l e . 2. Job Order Memos (a) After the maintenance f i e l d engineer has added any necessary 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 f i e l d 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 . F i l e numerically and by requested completion date. (c) As labour and materials charges are received, monthly  This procedure, based on the method of overhead apportionment discussed i n Chapter IV, i s designed to enable the cost statement to be forwarded to the originating department at the earliest possible time after completion of the job. Only i n this manner w i l l the statement bear i t s f u l l significance to the originator. While the data therein contained w i l l not present an absolutely accurate dollar statement of costs, i t i s f e l t that this fact i s 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 i s available i n the case of loss i n the f i e l d .  -  2$ -  posting sheets are prepared for each routine job number and the charges posted. These sheets are then f i l e d numerically i n 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, i n turn, routes the white copy to the engineering department's equipment f i l e s and discards the green copy. The yellow copy i s withdrawn from the "Job Order Memos Control" f i l e and i s 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 f i l e d numerically i n the accounting department. The work of the job order clerk has been outlined i n 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 i s 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 balances.  However, i t must be borne i n mind that apart from i t s maintenance  work, the maintenance department performs minor installations and assists the operating departments i n 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 w i l l contain charges originating from both the operating department concerned and the maintenance department. While i t i s 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 i n this manner. One method of avoiding this difficulty would be to set up additional columns i n 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 i n the refinery to be costed specifically and reconciled to controlling accounts would be to assign job numbers to operating as well as maintenance work. Under this arrangement, a whole new f i e l d for costing and control would be opened up.  As yet, management has not  acted i n this direction. Flow charts of the job order system are presented i n FIG. 8 and 9, pages 27 and 28.  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  09XS0c/  MOU  &39t*/r>A/ SOn A9  O9  SOr  9  B/J  &39W/7N XM3Wc*/n03 AS 037/J  03~?/J  7a/tVOO  ,  V  03A//tV*>9X?0 90i* ONV  i ov3/*&3Ato  XSOD 09XV7  y  I o/  -rvnxor \  'ON3-/-/XNOtA/  XV  OA/9 -MXA/OtAS ~7/XA//l ' (HXA/OfV) 3X9~7c*WOO  tuo/yn 097/^  Ac/O0(9X/A/AA)  ONOD3S  XSZJ/^/  77t/xox  S7v/&3iyw  W&9 &30&0  S&30&0  037/^  A&OO (N33&3)  0&//-/J.  ?j.yOi-r<j/&x A// &/709V7 OrVtr  S9<=>&VHO  ,,3*1X0*  \.  XN9*VJ.&y=/90 £!A//&33 A//SN9 OJ.  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  S&30&0 9or... &30Nf)  AefO~> (M0773A)  S90&VHO  A7/VO  37 U  6. /  09i*/aoz/&&<=/  9or  70 ox  6  CU  N\?IA/9&OJ  • •  Y  \  9or  J  OV37  OTWV  9or  „03AI3D3& S&/90Z/0 9or„ &POA/n a 37/^  &30&0  OJ.  sor>  JO  Nl NVW3&OJ  OX  &33AJ/SN9 33NM/3XMI\/iA/  >/i*370 9or OJ,  AcJOO (M0~)~73A)  A//  o  073/J OJ.  a&/HJ.  A&CO  6 6  SS&VHD  ^0  A/tftA/3&0*  ox  &/93/V/SN9 90NVN9XA//PW  (N99&S)  073/jf OX.  'AcfOO (9X/HAA)  OA/OD9S  XSZJ/j'  &33A//9A/3 079/* 30A/V/V3XA//VIA/ A9 N3A/& 7VAO&&&V „0V3HV-0£>„  • XZ/37S £r?0e/O BOS* 3&&VHO S>A//XA/S>OJOp  A3 03*33/*3  &99A//£>A/3 A9 097009HOS  A9  &0XWN/9/&0 C9N/VX3&  , \  _ *  079/J ON*  JL=/90  AeJOO (>/Mcj) /T>A  O3A/309&  90N\/AJ9XMfWV 09MNV?cJ &Or  9DMVN9XNIV1A/  OX  iinO^/  ->VAO&^a'V  AXI&OHJJ1V  3j.\ron&n&ovno  NI asiw/Q/i/o  \  / N33&S> AAO~7r73A WA/Zci'  3NIJf>0&  l&WO  &or 6  A3 jjs/3w<j/n AS  a? OS7/J  . JN9WJiJV<j30 QNriNnoosv OJ &3<J&O „SJSOO V OJ  &or  OJ  3or  OZ&tJPJgA/ViJJ  OJ  SJSOO 3an A-7r-tj.woiA/ 7VJOJ OA/tr• 09j.V7n->-}y->  srsa&o  9or  OJ  7  JM3WJ&V<J  37/J  ,.70ifJA/00  G3/lOlA/3iJ JO -WOO  '3JVW  O/VP  S3S&rHO  -47/K? O&JSChJ &noSV~?  '9Q'r NO/JSl'J /VOcJ/7  JPSHS 9A//JSOa/ /itHJMOtV  OJWiJOjiJScJ  03W&OJ&9<J  9or  (7/VK/V  fO&JA/OO SOW9W &Or„ &3 CM//?  ZJPO&O 03 7/J  s^cv I  0*37  BOP JO M A/yWJ&Oj'  M&S73 SOP OX  ; USO&rO  aONVMZJNIWV  9  J ojrv&o^&j'a/  &or  I  9  OJ.  jO&rA/O OJ.  0  90r JO 3S&<sfH3 A//' AWtVP&OJ" OJ  07&/J OJ.  33MPM3JN/VW  OJ  AtJOO (3J/HM)  &33AS/9A/3 A9  A9  079/J ->wo&c*Jv  <73W03H0  (>/A//<j)  J£Z?/J  3DA/VA/3J/V/triV ..ovjHv-oe,,  >/&?7o &9o&o won JS&triVO OA//J.A/n030V  AG <737n<73/HOS O/VV OSMAnr  J<J3<? 3DNPA/9JW4V  Ac/OO  7<J &or  OJ  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 i s i n accordance with the rules established and the instructions issued" (Henri Fayol). When one considers that the refinery has no established standards i n the way of budgets, labour requirements, or jobs, i t i s rather d i f f i c u l t 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 i n 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 i s 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 w i l l probably be, not what they should be.  Furthermore, i n the absence of a qualified estimator,  a good number of the estimates stated are liable to substantial inaccuracies. This latter statement, of course, i s a challenge to the usefulness of the present system. The subject of standards w i l l 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 i n operation.  The  channels of communication established by the system are being adhered to satisfactorily except i n the case of emergency items. of course, would be expected.  This exception,  The means of communication - job orders  and job order memos - are meeting with great success.  Once the i n i t i a l  d i f f i c u l t i e s of definition were overcome, the use of these forms proceeded 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 i s made  for job cost estimates.  Finally, the presently employed method of over-  head apportionment i s not satisfactory since a l l applicable overhead expenses 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 i s not being carried out due to the slow receipt of materials invoices. As was pointed out i n Chapter VIII, the significance of these reports i s 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 i s being f i l l e d by a treasury department trainee.  Management feels that this position w i l l serve  well to acquaint new personnel with the overall refinery operation. Thus, i t would appear that the system i s sufficiently simple to be clerically maintained by relatively untrained employees. Finally, the financial controls outlined i n 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 i n i t s overall operation.  - 32 CHAPTER XI RECOMMENDATIONS Channels of communication undoubtedly w i l l always be a problem i n 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, l i e s i n 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 w i l l result i n a reduction of financial control. Care must be taken to reconcile both these conflicting points before any modifications to existing policies are adopted. One of the most apparent weaknesses of the system as i t now exists i s i t s 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-fabrication 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 expended 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. Consequently, cost statements have not been transmitted to originating departments as was originally planned.  To enable this transmission, i t i s rec-  ommended that estimated materials costs^ be used i n 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 quotations normally vary l i t t l e from f i n a l 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 i n the "Job Orders Active" f i l e until invoices are received.  Thus, labour costs w i l l be the  only actual costs reported on job cost statements to the originator. However, i n the great majority of cases, labour costs are the most variable costs, and since labour hours determine the amount of the overhead apportionment, cost statements computed i n this manner w i l l 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 i n 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 originator 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 i n concrete terms? orders,  Let us f i r s t deal with job  i a the, absence a£ labour and,.materials standards and a waliflfid  estimator, the only possible means of keeping management "cost conscious" i s through the use of periodic cost reports. While i t i s 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. maximum i s not exceeded, the clerk w i l l not interfere.  As long as the 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 i n 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 i n 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 i t s completion.  Consequently, a copy of the job order memo w i l l add nothing  to the originator's present knowledge. I t i s 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 i s an important and d i f f i c u l t one.  Obviously,  standards of some description are necessary before this system can f u l f i l satisfactorily i t s last requirement, i.e., of the maintenance department.  measure the overall efficiency  It has been noted that approximately 70  per cent of the time of the maintenance department i s 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 i n scope, budgets of standard labour requirements^, times, and materials requirements can be established and employed by the job order clerk i n controlling routine job costs. The terra "routine nature" as presently applied, however, cannot justi f y the preceding assumption.  While the jobs listed i n the Routine Job  Order Manual are routine i n as much as they recur i n a general sense periodically, a good number of them do not recur regularly. are not constant i n scope.  Furthermore, they  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 costing over three hundred dollars.  A l l other jobs must be originated on job  order forms. The next problem i s that of controlling job order costs. Since these jobs vary i n extent, i t i s impossible to establish a standard time for each job.  However, there w i l l 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 i n accurate  job cost estimates based on both available standards and extensive experience.  These estimates w i l l enable the job order clerk to control expendi-  tures i n 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 i s a d i f f i c u l t analysis to make.  A l l that can be said here i s that the costs of control w i 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 i s endeavouring to f i l l this need. The introduction of standard and estimated costs w i l l necessitate further changes i n 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".  -  36 -  reference to the job order form, i t i s 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 w i l l f a c i l i t a t e the work of the estimator.  In addition,  i n 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 f i 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 f i e l d engineer.  Upon completion of the job,  i f estimates are rigidly adhered to, there i s no point i n 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 i n 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 i n 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 foremen to initiate these jobs.  For purposes of comparison, the "Summary of  Routine Job Costs" can be revised to show standard as well as actual material, 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 i n i t i a t e "semi-routine" jobs,  the job order memo can be eliminated. A revised job order memo flow chart i s presented i n FIG. 1 3 , page UO. At present, the company has not established budgets for i t s service departments. orily.  Consequently, overhead costs cannot be controlled satisfact-  This fact, of course, prevents the preparation of accurate normal  standard overhead rates and thus reduces the accuracy of both job estimates  JOB  ORDER 7~/A*£  JOB  £>AT€ A?£QU£ST£0  COMA*{_£TtO/V  ACCOUNT  AREA A:£QC'£ST£0  EQU/R. A/0. ISATE'ISSUED  BY  Af>Pf?OIS£0  OESCRIRT/ON  OROER  WORK  NO. 7Q0/  NO. ORDER  A.F.E.  BV  OR JOB  \AVAT£f}/AL A?£Q. /VOS.  B  /NSTRUCT/ONS  COMPLETE®.  CATE  AOKEMAA/  DATS  AMOU/VT  C*T£  A>/?iOA?/Tr  T/A/f£  PURCHASES  JOB COST LABOUR DATE  ST&A/GHT  86\3? I/O/ /06  &> \ss. [as\ey \/c/\/ce  ••' 1 • ! ! j •II! • ri !  —-  MATERIALS  T/A4E  —~«  \ '  '  i j  i i  i  j  !  •;  '  —1  -4-  SU&P. ABATES 8G\S7 \lOl\t06  .1 i  i 1 I  i  i'  TOTALl EST 'O. i  ACTUAL  • —:— —  —_  !  — —-  —I J  " |  —  ! !  — —  (  —  I i  —  —  —  —  .1 I  —~— —  i !  !  !  i  . !  t  —  —  j  •  ;  ACTUAL EST'O.  i  !  ! •  .i  1  T T "  EST/MATOR rs/STRlRUT/ON' C  WHIT£ S  F  }  E  E  : N  :  YELLOW. PlA/K:  1  i  I T  . M l -  !  —  CAf?TA6£  \  !  i  A*/SC£LLA/VEOVS  — —•  TOTAL TOTAL  1  ESTIMATOR•  ESTIMATOR EST/MATOfZ  MATERIALS  0'&£CT  LABOUR  —  OV£#H£AO  T T l  eSTt/viATOtZ  PWZCHASES  sro&es issues  —  ""•"t"  i  i  -I" • i  r  i  1  1  1  !  —  MATERIAL  TOTAL JOB COST  DATE • A P P R O V A L . • MA/NTSHANCe A^/ZOVAL  • MAINTC/VAA/CE  • APPffOVAL-MAIA/TE/VANCE • A P P R O V A L - OKIGINATVft.  • rCAX.£MAN• FOREMAN•  COSTf/VG  •  ENGI/ve£Rlt\G.  ntec"A/vic • rof?£M/)/v • cc£/?/< •  • CO/VTA?OL • COSTI/WG • '  ACCOUMT/MG. •  D/SCAGO.  RIN/K YELLOW  WHITE  J JOB  /  ORIGINATED  •)  /N  QUADRUPLICATE  ORD£/R  ROUP  COR/ES  TO  2  (.  I  / {  THREE  ESTIMATE PREPARED  COST  TO  • V  ORIGINATOR  \  3  V  JOG  )  ,  ESTIMATOR  APPROVAL  I  ./  AUTHORITY  ROURTH(PtNK)  COPIES  G  TO  MAIN  TE NA  A/C  E  RECEIVED  COPY  RETAINED  PERT  BY  ORIQ/NA  TOR  JOB PLANN£D ANO SCHEDULED BY MAINTENANCE Fl£LP ENGINEER  ACCOUNTING CHAFGE BY JOB ORDER CL£PK  "GO-AHEAP APRPOI/AL BY NtA/NT£iVANC£  R/RST{WHITE)  COPY  o  SECOA/D  {GREEN)  TO MAINTENANCE F/SLD. £AIGIN££F  f^'y\ \ " /  TO  /'  FOPeMAN  CHARGE  IN  OP  \  •  '•• '  JOB  CHARGE  /  TO JOB CLEPK  JOB  F/LED  TO  OPOEP  PERFORMED  J  UOB  MATERIALS  IP  /  _  \  "  ANO POSTED  ROUTEO  YO  TING  DEPT.  UNDER  "JOB ORDERS  MOA/TH-EA/D  •  AT MOAirH-£lVD,  >  CALCULATED  COMPL£T£-{MONTH)  •  ACTUAL AND  JOG  •'-.*'.  OVERHEAD  CHARGES  COST  .OETJERMINED  (YELLOIA/JCOPY  TO ENGINEERING OERARTAy/E/VT  TO ACCOUNTING DEPARTMENT  R/LEO  P/C ED BY NUM&'EF  R/6./f.  REI//SED  DAILY  NO  TlH/RO  £OU/PM£/SIT  LABOUR  OTHERWISE, COST  CORY  BY  "JOB FILE  VARI-  /MNieOIATELY  C/VT/c  TO ACTIVE  CHARGES  ANCES;  PILED  RBRRORMEO  TRANSFEPRED  ORO£P  O/SCARDEO  (WW/TE)  J  CL£PK  OP/&INA  "JOB PECEIVEO"  JOB  OPDEPS  SUBSTANTIAL  R/RST  j  FOREMAN  JOB  UNDER  HAND  TO  CLERK  ORDER  OPDERS  JOB  V.  TO JOB  COPY  IN  OP  TO LEAD  RERFORMED',  (FELLOW)  MAINTENANCE £NG/AI££P  O  TO FOREMAN  )  )  7  TH/RO  P/ELO  ^\  \ J  JOB  GIVEN £N&I/V££P  Fl£LO  CORY  T  CHECKED  NOMSEF  JOB ORDER  FLOW  CHART  JOS  OPOeP  -39-  SUMMARY FOR TH£ J.O. NC  DESCRIPTION  OF  OF ROUTINE MONTH OF  JOB  COSTS  /9  ACTUAL  STANDARD  JOB  MATERIALS  F/6.  12.  REV/SED  SUMMARY  LABOUR  OF  OVERHEAD  ROUTINE  TOTAL COST  JOB COSTS  [MATERIALS  LABOUR  OVERHEAD  TOTAL COST  -CO-  ROUTINE SCHEDULE  JOB  APPROVED  BY  MANAGEMENT  \  TO,  FOREMEN.  JOBS  PERFORMED  MATERIALS AND LABOUR POSTED DAILY TO MONTHLY SHEETS'  CHARGES ROSTIA/G  AT MONTH-END, ACTUAL OVERHEAD. CHAPGES CALCULATED ANO TOTAL MONTHLY JOB COSTS TRANS PERPED TO A "SUMMARY OF ROUTINE JOB COSTS"  TO ACCOUNT/NO  FILED BY NUMBER  R/3.  13. REI//SED  POUTlNE.  DEPARTMENT  JOB  JOB ORDER  OP  DER  MEMO  FLOW  CHART'  and f i n a l job costs.  I t i s strongly recommended, therefore, that manage-  ment take steps to inaugurate a system of budgetary control. Finally, i t was noted i n Chapter VII that the white copies of a l l completed job orders are routed to the engineering department for f i l i n g by equipment number. In addition to serving as useful references for the engineering department, these copies may be used to prepare periodic equipment cost reports.  These reports should be of great use i n determining  machinery and equipment replacements and additions. illustrates a proposed equipment cost report.  FIG. Ik, page U 2 ,  Here, provision i s 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// M£/VT  COST  £D  ROR  THE  EQU/P.  //V/Tf &ESCA7/&T/OMOF  /VO.  RERORT  RER/OD  EQU/^ME/VT  AC-  A « w r A v . TO  COST  OATE  TO  OATE  A4AI/VTEA/. T/y/S  P£K.  *POUT.  MA//V  A>£f?  A>£AS.  • -  -  -'  •  •  '—  '  —--. •  •  ' • •  . —  -  •  -  -  1  ...  II  -  .. ..  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 i n a petroleum refinery.  Chapter X has re-  viewed the system i n operation while Chapter XI has, to a l l intents and purposes, torn the system asunder.  This i s a rather distressing state  of affairs when one realizes that the author was responsible for setting up the system i n the f i r s t place. Embarassing as i t may be, however, perfection can only be achieved by the constant review and appraisal of methods i n 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 i n the system.  Only  extreme cost deviations can be noted. The recommendations put forth i n Chapter XI are concerned primarily with the subject of control.  If they are adopted, the usefulness of the  system w i l l be increased immensely.  If not, the system merely w i l 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  -±er.  TI03-I2-S2  JOB  O R D E R  v_v^>c;_L  '2TM  xox XlGBfORDERosN'9 COMPLETION  TRADE  {  "REQUESTEDX  OAEBHEVD  X  rvgonts XOJLVr DlfciECi i|  _REQ.UESX.ED_By.s_ XOIV  DATE "ISSUED-  \  AeeOtJNT-Nbr  AREA  EQUIP—NO:  •WORK-ORDER-A-FrEr  APPROVED BY  DESCR1PTION O F J O B  "MATER I ALT PURCHASES  -  cvtrxveE  4-  •B-  IUD  -REQ.-NOSr  INSTRUCTIONSENGINEER (MAINTENANCE DEPT. )  COMPLETED  Bflbb'  TIME  P > T E , ^ _4= 0  UVXE3  T"  INSPECTED AND ACCEPTED BY (ORIG. DEPT.)  -WHITE: MA'mTEN«NCEr-FOREMANr'COSTrNG—EQUIPMENT-FICESr _  DISTRIBUTION: GREEN: MAINTENANCE. FOREMAN. MECHANIC, FORSff^lQ c6|TTN5] ,jFILES. I YELLOW: MAINTENANCE, CONTROL, COSTING, SUPERVISOR TO"RIGINATING DEPT.) PINK: ORIGINATOR. i  - US MAINTENANCE DEPARTMENT JOB ORDER SYSTEM Commencing September 22, 1952, a revised Maintenance Department Job Order System w i l l be inaugurated. This system i s 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 work:  This form i s to be used for requesting the following types of  (a) Work of a non-repetitive or unusual nature which occurs rather infrequently or i s unique because of i t s magnitude i n relationship to the value of equipment or f a c i l i t i e s (b) Work that i s estimated to cost over three hundred dollars ($300.00) (c) Plant changes (d) Capital items. 2. Job Order Memo This form i s 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 i s to be prepared i n 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 respectively. (a) Section A Where work i s to be performed on a specific piece of r  - 46 APPROVAL AUTHORITY LIMITS  REFINERY EXPENSE Foremen  $  CAPITAL ITEMS  100.00  Maintenance Field Engineer  100.00  Maintenance Engineer  100.00  Project Engineer  100.00  250.00  Department Heads  250.00  500.00  Assistant Refinery Manager  500.00  1,000.00  5,000.00  5,000.00  Refinery Manager  $  250.00  COMPLETED TIME  DATE  FOREMAN  WHITE: MAINTENANCE, FOREMAN, EQUIPMENT FILES GREEN: MAINTENANCE. FOREMAN. MECHANIC. DISCARD YELLOW: MAINTENANCE. CONTROL. SUPERVISOR (ORIGINATING DEPT.) PINK: ORIGINATOR  INSPECTED  AND ACCEPTED  B Y (ORIG.  DEPT.)  TIME  DATE  - 1*7 -  equipment, the equipment number must be stated so as to f a c i l i t a t e permanent f i l i n g . In other cases, the accounting charge w i l l 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 F i l e 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 f i r s t be routed to the engineering department clerk for estimating purposes). The job order number as well as the account number must be stated on the "Requisition for Material and Services". (State job order number i n "To Be Used For" section.) (b) Section B The maintenance department engineer w i l l 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 w i l l check the charges and approvals on a l l job orders before work may commence. (c) Section C The job order clerk w i l l keep a daily record of a l l labour and materials expended on jobs and w i l 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 i n 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 f a c i l i t a t e handling i n 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 Material and Services") forwarded to the maintenance department for expediting. 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 i n "To Be Used For" section). (b) Section B The maintenance department engineer w i l l 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 w i l l check the charges and approvals on a l l job order memos before work may commence. The job order clerk w i l l keep a daily record of a l l labour and materials expended on routine jobs and w i l l prepare a monthly statement of routine job costs which w i l l be distributed to a l l departments concerned. iodically.  The l i s t of routine job orders w i l l be revised per-  Stationery pertaining to the Maintenance Department Job Order System w i l l be available at the treasury department stationery room.  - 49 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 0200  ACCOUNT: CRUDE OIL DISTILLATION DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1001  MAINTENANCE OF ELECTRIC SYSTEM  1002  MAINTENANCE OF COMPRESSED AIR SYSTEM  1003  - 0200.04,05 4072 - 0 2 0 0 . 0 4 , 0 5 4072 - 0 2 0 0 . 0 4 , 0 5  MAINTENANCE OF COOLING WATER SYSTEM  1004  4072  MAINTENANCE OF DOMESTIC WATER SYSTEM  1005  4072  MAINTENANCE OF CIRCULATING COOLING WATER SYSTEM  1006  4072  - 0200.04,05  MAINTENANCE OF OIL FUEL SYSTEM  1007  4072  0200.04,05  MAINTENANCE OF GAS FUEL SYSTEM  1008  4072  MAINTENANCE OF AMMONIA SYSTEM  1009  4072  MAINTENANCE OF VALVES  1010  4072  MAINTENANCE OF PIPING  1011  4072  MAINTENANCE OF INSULATION  1012  4072  MAINTENANCE OF VESSELS AND TOWERS  1013  4072  MAINTENANCE OF FURNACES  1014  MAINTENANCE OF EXCHANGERS  1015  MAINTENANCE OF PRESSURE INSTRUMENTS  1016  MAINTENANCE OF TEMPERATURE INSTRUMENTS  1017  4072 4072 4072 -  MAINTENANCE OF FLOW INSTRUMENTS  1018  4072  MAINTENANCE OF MISCELLANEOUS INSTRUMENTS  1019  4072  OPERATIONAL CHECK OF INSTRUMENTS  1020  4072  MAINTENANCE OF PUMPS  1021  4072  MAINTENANCE OF TURBINE DRIVES FOR PUMPS  1022  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1023  - 0200.04,05 4072 - 0200.04,05 4072 - 0 2 0 0 . 0 4 , 0 5  MAINTENANCE OF RECIPROCAL STEAM DRIVERS  1024  4072  MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT  1025  4072  SHIFT STAND-BY (IDLE TIME)  1026  4072  4072  -  0200.04,05  - 0200.04,05  - 0200.04,05 - 0200.04,05  -  0200.04,05  - 0200.04,05 - 0200.04,05  - 0200.04,05  4072  0200.04,05 0200.04,05 0200.04,05 0200.04,05  - 0200.04,05 - 0200.04,05  -  0200.02,03  0200.04,05  -  0200.04,05 0200.04,05  - C O -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO* 0200  ACCOUNT: CRUDE OIL DISTILLATION J.O.  ACCOUNT  CLEAN-UP (EXCEPT WHEN NECESSITATED BI MAINTENANCE OR PLANT CHANGE JOBS)  1027  4072 - 0 2 0 0 . 0 2 , 0 3  JANITOR SERVICE  1028  4072 - 0 2 0 0 . 0 2 , 0 3  CHANGING BLINDS  1029  4072 - 0 2 0 0 . 0 2 , 0 3  DESCRIPTION OF JOB  - 51 ROUTINE JOB ORDER NUMBERS ACCOUNT: CRACKING - DUBBS PLANTS DESCRIPTION OF JOB  ACCOUNT NO. OkOO J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  10U1  1*072 - 0U00.0u.05  MAINTENANCE OF ELECTRIC SYSTEM  10U2  U072  MAINTENANCE OF COMPRESSED AIR SYSTEM  10143  k072  mm  MAINTENANCE OF COOLING WATER SYSTEM  lOUU  U072  - 0k00.0U,05  MAINTENANCE OF DOMESTIC WATER SYSTEM  10U5  U072  MAINTENANCE OF OIL FUEL SYSTEM  10U6  MAINTENANCE OF GAS FUEL SYSTEM  IOU7  MAINTENANCE OF AMMONIA SYSTEM  10U8  MAINTENANCE OF VALVES  10U9  MAINTENANCE OF PIPING  lO^O  - 0k00.0k,05 k072 - 0k00.0k.05 k072 - 0k00.0k,05 1*072 - 0k00.0k,05 1*072 - okoo.ok.05  MAINTENANCE OF INSULATION  10$1  U072  MAINTENANCE OF VESSELS AND TOWERS  1052  U072  MAINTENANCE OF FURNACES  1053  - 0U00.0U,05 U072 - 0U00.0u.05  MAINTENANCE OF EXCHANGERS  105U  U072  MAINTENANCE OF PRESSURE INSTRUMENTS  io$5  k072  MAINTENANCE OF TEMPERATURE INSTRUMENTS  1056  MAINTENANCE OF FLOW INSTRUMENTS  1057  MAINTENANCE OF MISCELLANEOUS INSTRUMENTS  1058  OPERATIONAL CHECK OF INSTRUMENTS  1059  MAINTENANCE OF PUMPS (EXCEPTIONS ARE HOT OIL PUMPS 1060 P-l, P-2, P-62, P-U, P-UA)  - okoo.ou.05 0k00.0U,05  - 0k00.0k,05  U072  - Okoo.oU,o5 ouoo.ou.05  - ouoo.ou.05 1*072 - ouoo.ou.05 U072 - ouoo.ou.05 U072 - Okoo.ou.05 U072 - ouoo.02,03  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1061  MAINTENANCE OF RECIPROCAL STEAM DRIVERS  1062  MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT  IO63  SHIFT STAND-BY (IDLE TIME)  106U  - 0u00.0u.05 1*072 - ouoo.ou.05 1*072 - ouoo.ou.05 1*072 - Okoo.ou.05 1*072 - 0U00.0U.05  CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANCE JOBS)  1065  1*072  1*072  _  OUOO.02,03  - 52 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. OUOO  ACCOUNT: CRACKING - DUBBS PLANTS J.O.  ACCOUNT  JANITOR SERVICE  1066  4072 - OUOO.02,03  MAINTENANCE OF HOT OIL PUMPS - P-l, P-2  1067  4072 - 0 4 0 0 . 0 4 , 0 5  MAINTENANCE OF HOT OIL PUMPS - P-62, P-U, P-I4A  1068  4072 - 0 4 0 0 . 0 4 , 0 5  CHANGING BLINDS  106?  4072 - 0 4 0 0 . 0 2 , 0 3  DESCRIPTION OF JOB  - 53 ROUTINE JOB ORDER NUMBERS ACCOUNT: GAS PLANTS - POLYMERIZATION DESCRIPTION OF JOB  ACCOUNT NO. 0660 J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1081  MAINTENANCE OF ELECTRIC SYSTEM  1082  - 0660.04,05 4072 - 0660.04,05  MAINTENANCE OF COMPRESSED AIR SYSTEM  1083  4072  MAINTENANCE OF COOLING WATER SYSTEM  1084  4072 -  MAINTENANCE OF DOMESTIC WATER SYSTEM  1085  4072  - 0660.04,05  MAINTENANCE OF VALVES  1086  4072  -  MAINTENANCE OF PIPING  1087  4072  MAINTENANCE OF INSULATION  1088  4072  0660.04,05 0660.04,05  0660.04,05  MAINTENANCE OF EXCHANGERS  1090  MAINTENANCE OF PRESSURE INSTRUMENTS  1091  - 0660.04,05 4072 - 0660.04,05 4072 - 0660.04,05 4072 - 0660.04,05 4072 - 0 6 6 0 . 0 4 , 0 5  MAINTENANCE OF TEMPERATURE INSTRUMENTS  1092  4072  MAINTENANCE OF FLOW INSTRUMENTS  1093  4072  MAINTENANCE OF MISCELLANEOUS INSTRUMENTS  1094  - 0660.04,05 4072 - 0660.04,05  OPERATIONAL CHECK OF INSTRUMENTS  1095  4072  MAINTENANCE OF PUMPS  1096  4072  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1097  4072  MAINTENANCE OF RECIPROCATING STEAM DRIVERS  1098  MAINTENANCE OF MISCELLANEOUS MECHANICAL EQUIPMENT  1099  - 0660.04,05 4072 - 0660.04,05 4072 - 0 6 6 0 . 0 4 , 0 5  SHIFT STAND-BY (IDLE TIME)  1100  4072  CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS)  1101  4072  JANITOR SERVICE  1102  4072  CHANGING BLINDS  1103  4072  MAINTENANCE OF VESSELS AND TOWERS  1  1089  - 0660.04,05  - 0660.02,03 - 0660.04,05  - 0660.04,05  —  0660.02,03  - 0660.02,03 —  0660.02,03  - 54 -  ROUTINE JOB ORDER NUMBERS ACCOUNT: ACID THEATER AND RERUN COLUMN DESCRIPTION OF JOB  ACCOUNT NO. 0730 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  ACCOUNT NO. 0731 J.O.-  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1131  U072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF ELECTRIC SYSTEM  1132  U072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF VALVES  1133  4072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF PIPING  1134  4072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF VESSELS AND TOWERS  1135  4072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF INSULATION  1136  4072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF MISCELLANEOUS INSTRUMENTS  1137  4072 - 0 7 3 1 . 0 4 , 0 5  MAINTENANCE OF RECIPROCATING STEAM DRIVERS  1138  4072 - 0 7 3 1 . 0 4 , 0 5  CLEAN-UP (EXCEPT WHEN NECESSITATED BY MAINTENANCE OR PLANT CHANGE JOBS)  1139  4072 - 0 7 3 1 . 0 2 , 0 3  CHANGING BLINDS  1140  4072 - 0 7 3 1 . 0 2 , 0 3  - * 6 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 0780  ACCOUNT: BLENDING AND ETHTLIZING (GASOLINE) DESCRIPTION OF JOB  J.O.  ACCOUNT  CONNECTING AND DISCONNECTING TANK-CARS  11?1  U072 -  MAINTENANCE OF PUMPS  1152  U072 - 0 7 8 0 . 0 U , 0 5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1153  U072 -  0780.02,03  0780.0k,05  U072 - O78O.OU,05  MAINTENANCE OF VALVES MAINTENANCE OF PIPING  115$  U072 -  0780.0k,0£  CHANGING BLINDS  1156  li072 - 0 7 8 0 . 0 2 , 0 3  - 57 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 0820  ACCOUNT: COLAS PLANT DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1171  U072 - 0 8 2 0 . 0 4 , 0 5  MAINTENANCE OF ELECTRIC SYSTEM  1172  4072 - 0 8 2 0 . 0 4 , 0 5  MAINTENANCE OF VALVES  1173  4072 - 0820.04,05  MAINTENANCE OF LINES  1174  4072 - 0 8 2 0 . 0 4 , 0 5  MAINTENANCE OF TANKS  1175  4072 - 0 8 2 0 . 0 4 , 0 5  MAINTENANCE OF PUMPS  1176  4072 - 0 8 2 0 . 0 4 , 0 5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1177  4072 - 0 8 2 0 . 0 4 , 0 5  - 08 -  ROUTINE JOB ORDER NUMBERS ACCOUNT: UNLOADING - CRUDE OIL (ALL TYPES INCLUDING 032-B) DESCRIPTION OF JOB  ACCOUNT NO. 2101  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 NO. 2110  ACCOUNT: STORING - CRUDE OIL 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 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  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 2300  ACCOUNT: FINISHED AND UNFINISHED PRODUCTS 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 NO. 2000  ACCOUNT: LIGHT OIL SHIPPING - T/C LOADING RACK DESCRIPTION OF JOB  J.O.  ACCOUNT  TO SUPPLY LABOUR FOR ASSISTING AT T/G LOADING RACK  1261  U072 -  2500.02  MINOR MAINTENANCE AT TANK-CAR LOADING RACK  1262  U072 - 2500.OU.05  - 63 -  ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL SHIPPING - T/W LOADING RACK DESCRIPTION OF JOB  ACCOUNT NO. 2001 ACCOUNT  J.O.  TO SUPPLY LABOUR FOR ASSISTING AT T/W LOADING RACK  1271  U072 -  MAINTENANCE OF METERS AT T/W LOADING RACK  1272  U072  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  2001.02  - 2001.Ok,00  - 64 -  ROUTINE JOB ORDER NUMBERS ACCOUNT: LIGHT OIL SHIPPING - BULK (INCLUDING T/C) BY WHARF ACCOUNT NO. 2$02 DESCRIPTION OF JOB  J.O.  TO SUPPLY LABOUR FOR LOADING AND UNLOADING AT WHARF 1281  ACCOUNT 40?2 - 2^02.02  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 2503  ACCOUNT: WHARF STRUCTURE AND SHED J.O.  ACCOUNT  MAINTENANCE OF ELECTRIC SYSTEM  1291  4072 - 2 5 0 3 . 0 4 , 0 5  MAINTENANCE OF WHARF STRUCTURE  1292  4072 - 2 5 0 3 . 0 4 , 0 5  MAINTENANCE OF SHED  1293  4072 - 2 5 0 3 . 0 4 , 0 5  MAINTENANCE OF WINCHES  1294  4072 - 2 5 0 3 . 0 4 , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT:  LIGHT OIL FILLING AND SHIPPING - CONTAINERS (UU GAL. DRUMS TO 1 GAL. CANS) DESCRIPTION OF JOB  ACCOUNT NO. 2600  J.O.  ACCOUNT  MAINTENANCE OF ELECTRIC SYSTEM  1361  U072 - 2 6 0 0 . 0 4 , 0 5  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 NO. 2700  ACCOUNT: DRUM RECONDITIONING J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1301  k072 - 27OO.Ok,O0  MAINTENANCE OF ELECTRIC SYSTEM  1302  k072 - 27OO.Ok,O0  MAINTENANCE OF COMPRESSED AIR SYSTEM  1303  k072 - 27OO.Ok,O0  MAINTENANCE OF PORTCO OVENS  130k  k072 - 27OO.Ok,O0  MAINTENANCE OF DE-RUSTER  1305  k072 - 2 7 0 0 . 0 k , 0 5  MAINTENANCE OF CHIME MACHINE  1306  k072 - 27OO.Ok.O0  MAINTENANCE OF DRUM INSPECTION LIGHTS  1307  k072 - 2 7 0 0 . 0 k , 0 5  MAINTENANCE OF PUMPS  1308  k072 - 270O.0k,O5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1309  U072 - 2 7 0 0 . 0 k , 0 5  MAINTENANCE OF OVEN CYCLE CONTROL SWITCHES  1310  k072 - 2700.ok.05  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT: ASPHALT - STORING, HANDLING, FILLING & SHIPPING DESCRIPTION OF JOB  J.O.  ACCOUNT NO. 2800 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  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  DESCRIPTION OF JOB  - 2820.04,05  -  70  -  ROUTINE JOB ORDER NUMBERS ACCOUNT: BLOWING FLUX - STORING, HANDLING, FILLING & SHIPPING ACCOUNT NO. 2830 DESCRIPTION OF JOB MAINTENANCE OF STEAM SYSTEM AT TANK k & LOADING LINES  J.O.  ACCOUNT  1301  k072 - 2830.0k,0£  - 71 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 3102  ACCOUNT: LUBE OIL - RECEIVING AND STORING - BULK J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1381  U072 - 3102.0U,05  MAINTENANCE OF PUMPS  1382  U072 - 3 1 0 2 . 0 4 , 0 5  MAINTENANCE OF RECIPROCAL STEAM DRIVERS  1383  4072 - 3102.04,05  DESCRIPTION OF JOB  - 72 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 3200  ACCOUNT: LUBE OILS - COMPOUNDING J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1401  4072 - 3 2 0 0 . 0 4 , 0 5  MAINTENANCE OF PUMPS  1402  4072 - 3 2 0 0 . 0 4 , 0 5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1403  4072 - 3 2 0 0 . 0 4 , 0 5  MAINTENANCE OF RECIPROCAL STEAM DRIVERS  1404  4072 - 3 2 0 0 . 0 4 , 0 5  MAINTENANCE OF METERS  1405  4072 - 3 2 0 0 . 0 4 , 0 5  CLEAN-OUT OF SCREENS  1406  4072 - 3 2 0 0 . 0 2 , 0 3  DESCRIPTION OF JOB  - 73 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 3300  ACCOUNT: LUBE OIL - BULK FILLING AND SHIPPING DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF STEAM SYSTEM  1U21  U072 - 33OO.OU.05  MAINTENANCE OF PIPING  1U22  U072 - 3300.OU.05  J  ROUTINE JOB ORDER NUMBERS ACCOUNT:  LUBE OIL - DRUM FILLING AND SHIPPING (kk GAL. TO 10 GAL.)  ACCOUNT NO. 3301 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  DESCRIPTION OF JOB  - 75 -  ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. 3352  LUBE OIL - 4 GALLON CAN FILLING J.O.  ACCOUNT  MAINTENANCE OF LOADING HOSES  1441  4072 - 3 3 5 2 . 0 4 , 0 5  MAINTENANCE OF CAN CONVEYOR  1UU2  4072 - 3 3 5 2 . 0 4 , 0 5  MAINTENANCE OF NORDSTROM COCKS  1443  4072 - 3 3 5 2 . 0 4 , 0 5  MAINTENANCE OF SCALES  1444  4072 - 3 3 5 2 . 0 4 , 0 5  CLEAN-OUT OF SCREENS  1445  4072 - 3 3 5 2 . 0 4 , 0 5  CLEAN-OUT OF STORAGE DRUMS  1446  4072 - 3 3 5 2 . 0 4 , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT:  LUBE OIL - 1 GALLON CAN FILLING  ACCOUNT NO. 3353 J.O.  ACCOUNT  MAINTENANCE OF CAN SCRAMBLER  1U61  U072 - 3353.OU,05  MAINTENANCE OF CONVEYORS AND SHUTES  lk62  U072 - 3353.Ok.05  MAINTENANCE OF FILLING MACHINE  1U63  U072 - 3 3 5 3 . 0 k , 0 5  MAINTENANCE OF METER  lk6k  k072 - 3 3 5 3 . 0 k , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 3354  ACCOUNT: LUBE OIL - 2 4 / 1 QUART FILLING J.O.  ACCOUNT  MAINTENANCE OF CAN SCRAMBLER  2iv71  4072 - 3 3 5 4 . 0 4 , 0 5  MAINTENANCE OF CONVEYORS AND SHUTES  1472  4072 - 3 3 5 4 . 0 4 , 0 5  MAINTENANCE OF FILLING MACHINE  1473  4072 - 3 3 5 4 . 0 4 , 0 5  MAINTENANCE OF METER  1474  4072 - 3 3 5 4 . 0 4 , 0 5  DESCRIPTION OF JOB  - 78 ROUTINE JOB ORDER NUMBERS ACCOUNT:  PACKAGED GOODS WAREHOUSE  ACCOUNT NO. 3370 J.O.  ACCOUNT  MAINTENANCE OF ELECTRIC SYSTEM  1481  4072 - 3370.04,0$  MAINTENANCE OF UNIT HEATERS  1482  4072 - 3 3 7 0 . 0 4 , 0 5  MAINTENANCE OF HAYES-LAWRENCE FORK LIFT TRUCK  1483  U072 - 3 3 7 0 . 0 4 , 0 5  MAINTENANCE OF TOWMOTOR  1484  4072 - 3 3 7 0 . 0 4 , 0 5  MAINTENANCE OF STENCILS  1485  U072 - 3 3 7 0 . 0 4 , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. 3380  LUBE OIL FILLING BUILDING J.O.  ACCOUNT  MAINTENANCE OF ELECTRIC SYSTEM  1U91  U072 - 3380.0U,05  MAINTENANCE OF LUBE OIL FILLING BUILDING  1U92  U072  DESCRIPTION OF JOB  - 3380.OU.05  ROUTINE JOB ORDER NUMBERS ACCOUNT: ANTI-FREEZE - RECEIVING, BLENDING & STORING  ACCOUNT NO. 38OO  J.O.  ACCOUNT  MAINTENANCE OF PUMPS  1511  4072 - 3 8 0 0 . 0 4 , 0 5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1512  U072 - 3 8 0 0 . 0 4 , 0 5  MAINTENANCE OF RECIPROCAL STEAM DRIVERS  1513  U072 - 3 8 0 0 . 0 4 , 0 5  MAINTENANCE OF ADDITIVE STIRRER  151U  4072 - 3 8 0 0 . 0 4 , 0 5  MAINTENANCE OF SCREENS  1515  4072 - 3 8 0 0 . 0 4 , 0 5  CLEAN-OUT OF SCREENS  1516  4072 - 3 8 0 0 . 0 2 , 0 3  DESCRIPTION OF JOB  - 81 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 3831  ACCOUNT: ANTI-FREEZE - FILLING 1 GALLON CANS DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF CAN SCRAMBLER  15U1  U072 - 3831.Ok,O0  MAINTENANCE OF CONVEYORS AND SHUTES  15U2  k072 - 3 8 3 1 . 0 k , 0 5  MAINTENANCE OF FILLING MACHINE  15k3  k072 - 3 8 3 1 . 0 k , 0 5  MAINTENANCE OF METER  I5kk  k072 - 3 8 3 1 . 0 k , 0 5  -  82 -  ROUTINE JOB ORDER NUMBERS ' ACCOUNT NO. 3835  ACCOUNT: ANTI-FREEZE - FILLING l 6 / l QUART CANS J.O.  ACCOUNT  MAINTENANCE OF CAN SCRAMBLER  1551  4072 - 3 8 3 5 . 0 4 , 0 5  MAINTENANCE OF CONVEIORS AND SHUTES  1552  4072 - 3 8 3 5 . 0 4 , 0 5  MAINTENANCE OF FILLING MACHINE  1553  4072 - 3 8 3 5 . 0 4 , 0 5  MAINTENANCE OF METER  1554  4072 - 3 8 3 5 . 0 4 , 0 5  DESCRIPTION OF JOB  - 8 3 -  ROUTINE JOB ORDER NUMBERS ACCOUNT: SPECIALTIES & CHEMICALS - RECEIVING, HANDLING, FILLING, BLENDING & SHIPPING  ACCOUNT NO. 3900  J.O.  ACCOUNT  MAINTENANCE OF ELECTRIC SYSTEM  1*61  4072 - 3 9 0 0 . 0 4 , 0 5  MAINTENANCE OF LIGHTER FLUID FILLING MACHINE  1562  4072 - 3900.04,05  MAINTENANCE OF BOSTITCH MACHINE  1563  4072 - 3 9 0 0 . 0 4 , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. klOO  ACCOUNT: OIL FUEL SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF OIL FUEL SYSTEM  J.O. 1071  ACCOUNT U072 - klOO.Ok,05  - 85 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. k l 0 2  ACCOUNT: PUMP HOUSES J.O.  ACCOUNT  MINOR MAINTENANCE AT PUMP HOUSES  1081  U072 - k l 0 2 . 0 k , 0 5  PERIODIC OILING AND OPERATIONAL CHECKS OF PUMPS AT PUMP HOUSES  1582  U072 - k l 0 2 . 0 2 , 0 3  CHANGING BLINDS AS REQUIRED AT PUMP HOUSES  1583  k072 - k l 0 2 . 0 2 , 0 3  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. U200  LINES AND CONNECTIONS DESCRIPTION OF JOB  ROUTINE MAINTENANCE OF LINES AND CONNECTIONS  J.O.  ACCOUNT  1091  k072 - U2OO.OU.O0  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 4400  ACCOUNT: GAS FUEL SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF GAS FUEL SYSTEM  J.O.  ACCOUNT  1601  4072 - 4 4 0 0 . 0 4 , 0 5  - 88 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 0200  ACCOUNT: STEAM SYSTEM AND BOILER HOUSE J.O.  ACCOUNT  TO REPAIR STEAM LEAKS IN MAIN STEAM LINES AND AT BOILER HOUSE  1611  U072 - 02OO.OU.O0  MAINTENANCE OF INSTRUMENTS AT BOILER HOUSE  1612  U072 - 02OO.OU.O0  OPERATIONAL CHECK OF INSTRUMENTS AT BOILER HOUSE  1613  U072 - 0200.02,03  DESCRIPTION OF JOB  - 89 ROUTINE JOB ORDER NUMBERS ACCOUNT: ELECTRIC SYSTEM DESCRIPTION OF JOB  ACCOUNT NO.  5UOO  J.O.  ACCOUNT  ROUTINE MAINTENANCE OF ELECTRIC SYSTEM  1621  U072 - 5UOO.OU.O0  WEEKLY INSPECTION OF ELECTRIC SYSTEM  1622  U072 - 0UOO.02,03  TO REPLACE BURNED-OUT ELECTRIC LIGHT BULBS AND FUSES  1623  U072 - 5Uoo.02,03  - 90 ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. 5600  COMPRESSED AIR SYSTEM DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF AIR COMPRESSORS  1631  U072 -  5600.04,05  MAINTENANCE OF MOTOR DRIVES FOR AIR COMPRESSORS  1632  4072 -  5600.04,05  MAINTENANCE OF STEAM DRIVERS FOR AIR COMPRESSORS  1633  4072 - 5 6 0 0 . 0 4 , 0 5  ROUTINE MAINTENANCE OF COMPRESSED AIR SYSTEM  163U  4072 -  PERIODIC DRAINING OF ALL AIRLINE CONDENSATE TRAPS  1635  4072 - 5 6 0 0 . 0 2 , 0 3  5600.04,05  ROUTINE JOB ORDER NUMBERS ACCOUNT:  COOLING WATER SYSTEM (INCLUDING DOMESTIC WATER) DESCRIPTION OF JOB  J.O.  ACCOUNT NO. 5800 ACCOUNT  MAINTENANCE OF PUMPS  1641  4072 -  MAINTENANCE OF TURBINE DRIVES FOR PUMPS  1642  4072 - 5 8 0 0 . 0 4 , 0 5  MAINTENANCE OF MOTOR DRIVES FOR PUMPS  1643 .  4072 - 5 8 0 0 . 0 4 , 0 5  PERIODIC CHECK OF PUMPS  1644  4072 -  MAINTENANCE OF FANS  1645  4072 - 5 8 0 0 . 0 4 , 0 5  MAINTENANCE OF FAN MOTORS  1646  4072 -  MAINTENANCE OF COOLING TOWERS  1647  4072 - 5 8 0 0 . 0 4 , 0 5  ROUTINE MAINTENANCE OF COOLING WATER SYSTEM  1648  4072 -  CLEAN-OUT OF SCREENS AND LINES  1649  4072 - 5 8 0 0 . 0 2 , 0 3  5800.04,05  5800.02,03  5800.04,05  5800.04,05  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6100  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  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 NO. 6200  ACCOUNT: REFINERY STORES J.O.  ACCOUNT  MAINTENANCE OF STORES BUILDING AND YARDS  1671  U072 - 6 2 0 0 . 0 u , 0 5  TO SUPPLY LABOUR TO ASSIST IN STORES  1672  4072 -  TRANSPORTING MATERIAL FROM STORES TO JOBSITE  1673  U072 - 6200.02,03  DESCRIPTION OF JOB  6200.02  -  94 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6 3 0 0  ACCOUNT: SHOPS DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF CENTRAL AND FIELD SHOPS INCLUDING UTILITIES  1681  U072 -  6300.0U,05  MAINTENANCE OF STATIONARY SHOP EQUIPMENT  1682  U072 -  6300.04,05  JANITOR SERVICE FOR CENTRAL AND FIELD SHOPS  1683  4072 -  6300.02,03  ROUTINE JOB ORDER NUMBERS ACCOUNT:  SALVAGE  ACCOUNT NO. 6kOO 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  DESCRIPTION OF JOB  - 96 -  ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. 6^00  TOOLS - TOOL ROOM J.O.  ACCOUNT  MAINTENANCE OF TOOLS IN TOOL ROOM  1711  4072 - 6500.04,05  MAINTENANCE OF PORTABLE EQUIPMENT (COMPRESSORS, WELDERS, ETC.)  1712  4072 - 6500.04,05  TO COVER TIME OF MEN WORKING IN TOOL ROOM  1713  4072 - 6500.02  TO COVER PURCHASES OF NEW TOOLS CARRIED IN TOOL ROOM  1714  4072 - 650O.O3  DESCRIPTION OF JOB  - 97 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6600  ACCOUNT: ROADS, WALKS & GROUNDS J.O.  ACCOUNT  MAINTENANCE OF ROADS AND GROUNDS  1721  U072 - 660O.OU.O5  MAINTENANCE OF STAIRS AND WOODEN WALKWAYS  1722  U072 - 6600.OU.05  CLEAN-UP OF ROADS, WALKS AND GROUNDS  1723  U072 -  6600.02,03  CLEAN-OUT OF CATCH-BASINS AND DRAINS  172k  U072 -  6600.02,03  GARBAGE DISPOSAL  1725  U072 -  6600.02,03  HAYING  1726  U072 -  6600.02,03  WEED CONTROL  1727  U072 - 6 6 0 0 . 0 2 , 0 3  SNOW REMOVAL  1728  U072 -  6600.02,03  SANDING  1729  U072 -  6600.02,03  DESCRIPTION OF JOB  - 98 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6701  ACCOUNT: STAFF HOUSE J.O.  ACCOUNT  MAINTENANCE OF EQUIPMENT AT STAFF HOUSE  17ul  U072 - 6 7 0 1 . 0 4 , 0 5  ROUTINE MAINTENANCE OF STAFF HOUSE  1742  4072 - 6 7 0 1 . 0 4 , 0 5  DESCRIPTION OF JOB  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6702  ACCOUNT: CLUB HOUSE DESCRIPTION OF JOB ROUTINE MAINTENANCE OF CLUB HOUSE  J.O.  ACCOUNT  1751  4072 - 6702.04,0$  - 100 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 6800  ACCOUNT: AUTOMOTIVE EXPENSES DESCRIPTION OF JOB  J.O.  ACCOUNT  PASSENGER CA££ - LjQEfSED MAINTENANCE OF UNIT NO. 6801  1771  4072  MAINTENANCE OF UNIT NO. 6803  1772  4072  -  6800.04,05  MAINTENANCE OF UNIT NO. 6804  1773  4072  -  6800.04,05  MAINTENANCE OF UNIT NO. 680$  1774  4072  MAINTENANCE OF UNIT NO. 6806  1775  4072  MAINTENANCE OF UNIT NO. 6841  1776  4072  MAINTENANCE OF UNIT NO. 6842  1777  4072  MAINTENANCE OF UNIT NO. 6843  1778  4072  MAINTENANCE OF UNIT NO. 6844  1779  4072  - 6800.04,05 - 6800.04,05 - 6800.04,05  MAINTENANCE OF UNIT NO. 6845  1780  4072  6800.04,05  MAINTENANCE OF UNIT NO. 6846  1781  4072  -  MAINTENANCE OF UNIT NO. 6847  1782  4072  -  MAINTENANCE OF UNIT NO. 6848  1783  4072  MAINTENANCE OF UNIT NO. 6861  1784  4072  MAINTENANCE OF UNIT NO. 6862  1785  4072  MAINTENANCE OF UNIT NO. 6864  1786  4072  MAINTENANCE OF UNIT NO. 6865  1787  4072  MAINTENANCE OF UNIT NO. 6866  1788  4072  CLEANING AND GASSING AUTOMOTIVE EQUIPMENT  1789  4072  SERVICING AUTOMOTIVE EQUIPMENT  1790  4072  OPERATION OF AUTOMOTIVE EQUIPMENT (GASOLINE AND OIL)  1791  4072  —  -  6800.04,05  6800.04,05 6800.04,05  ZETj£K£ - LICENSED —  -  6800.04,05  6800.04,05 6800.04,05 6800.04,05  TRUCKS - NOT LICENSED, —  -  -  -  -  6800.04,05 6800.04,05 6800.04,05 6800.04,05 6800.04,05 6800.02,03 6800.02,03 6800.03  - 101 ROUTINE JOB ORDER NUMBERS ACCOUNT: TELEPHONE, TELEGRAPH SYSTEM & REFINERY INTERCOM. SYSTEM DESCRIPTION OF JOB ROUTINE MAINTENANCE OF SYSTEM  ACCOUNT NO. 7000  J.O.  ACCOUNT  1801  k072 - 7000.0k,05  - 102 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 7100  ACCOUNT: FIRE PROTECTION, SAFETY & SERVICES J.O.  ACCOUNT  MAINTENANCE OF SAFETY EQUIPMENT  1811  U072 - 7100.Ok,00  MAINTENANCE OF FIRST AID EQUIPMENT  1812  U072 - 71OO.Ok,O0  MAINTENANCE OF FIRE FIGHTING EQUIPMENT  1813  k072 - 7100.0k,05  MAINTENANCE OF GATE EQUIPMENT  181k  U072 - 7ioo.ok,o0  TO COVER TIME OF MEN ATTENDING FIRE DRILLS  1810  U072 - 7100.02  TO COVER TIME SPENT AT GROUP SAFETY COMMITTEE MEETINGS  1816  k0?2 - 7100.02  DESCRIPTION OF JOB  - 103 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 7200  ACCOUNT: EFFLUENT CONTROL DESCRIPTION OF JOB ROUTINE MAINTENANCE OF EFFLUENT CONTROL SYSTEM  J.O.  ACCOUNT  1831  U.072 - 7200.OU.05  - 10k ROUTINE JOB ORDER NUMBERS ACCOUNT:  ACCOUNT NO. 7300  PERSONNEL AND INDUSTRIAL RELATIONS DEPARTMENT DESCRIPTION OF JOB  J.O.  ACCOUNT  MAINTENANCE OF EQUIPMENT  I8kl  k072 - 7300.0k,05  TO COVER TIME OF TRAINING SESSIONS  I8k2  k072 - 7300.02  - 100 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 7U0O  ACCOUNT: GENERAL EXPENSE DESCRIPTION OF JOB  J.O.  ACCOUNT  TO COVER TIME OF UNION NEGOTIATION MEETINGS  1851  U072 - 7U00.02  TO COVER TIME SPENT IN MEETINGS WITH MANAGEMENT  1852  U072 - 7U00.02  TO COVER TIME SPENT BY SHOP STEWARDS ATTENDING TO UNION BUSINESS AS PER AGREEMENT  1853  U072 - 7U00.02  TO COVER TIME OF EMPLOYEE INDUCTIONS  185U  U072 - 7UO0.02  TO COVER TIME OF PHYSICAL EXAMINATIONS AND OUTLINING OF COMPANY BENEFIT PROGRAMME  1855  U072 - 7UO0.02  TO COVER TIME SPENT IN CONNECTION WITH MISCELLANEOUS ACTIVITIES, E.G., BLOOD CLINICS, X-RAY CLINICS, CHARITY CANVASSERS, ETC.  1856  U072 - 7U00.02  TO COVER MISCELLANEOUS GENERAL EXPENSE (OPERATING) 1857  U072 - 7UO0.02,03  TO COVER MISCELLANEOUS GENERAL EXPENSE (MAINTENANCE)  U072 - 7UOO.OU.05  1858  - 106 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 7500  ACCOUNT: SLOP RECOVERY AND DISPOSAL J.O.  ACCOUNT  MAINTENANCE OF PUMP AT SLOP OIL BASIN  1871  4072 - 7500.04,05  MAINTENANCE OF MISCELIANEOUS EQUIPMENT AT SLOP OIL BASIN  1872  4072 - 7500.04,05  CLEANING SLOP OIL BASIN  1873  4072 - 7500.02,03  DESCRIPTION OF JOB  -  107  -  ROUTINE JOB ORDER NUMBERS ACGOUNT NO. 7700  ACCOUNT: RAILROADS DESCRIPTION OF JOB ROUTINE MAINTENANCE OF RAILROADS  J.O.  ACCOUNT  1881  k072 - 77OO.OU.O0  - 108 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 8000  ACCOUNT: TECHNOLOGICAL DEPARTMENT DESCRIPTION OF JOB  J.O.  ACCOUNT  ROUTINE MAINTENANCE OF TECHNOLOGICAL DEPARTMENT OFFICE  1911  U072 - 8000.04,00  JANITOR SERVICE  1912  4072 - 8000.02,03  - 109 ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 8100  ACCOUNT: MAIN OFFICE ENGINEERING J.O.  ACCOUNT  ROUTINE MAINTENANCE OF MAIN OFFICE ENGINEERING  1921  U0?2 - 81OO.OU.O0  JANITOR SERVICE  1922  U072 - 8100.02,03  DESCRIPTION OF JOB  • - 110 -  ROUTINE JOB ORDER NUMBERS ACCOUNT NO. 8200  ACCOUNT: MAIN OFFICE TREASURY DEPARTMENT J.O.  ACCOUNT  ROUTINE MAINTENANCE OF MAIN OFFICE TREASURY DEPARTMENT  19U1  U072 - 8200.0U,05  JANITOR SERVICE  19U2  U072 - 8200.02,03  DESCRIPTION OF JOB  - Ill ROUTINE JOB ORDER NUMBERS ACCOUNT: LOWER WAREHOUSE OFFICES DESCRIPTION OF JOB ROUTINE MAINTENANCE OF LOWER WAREHOUSE OFFICES  ACCOUNT NO. 8201 J.O. 1901  ACCOUNT 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 w i l l be responsible for the recording and distribution of a l l labour costs incurred by the Department, and w i l l complete 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 i n charge and checked by Mr. ¥. P. Webster. DEFINITIONS OF FORMS 1.  DAILY TIME SHEET - STRAIGHT TIME. This form w i l l be used to record and distribute a l l labour costs incurred at straight time wage rates. cluded i n this category. 2. DAILY TIME SHEET - OVERTIME. This form w i l l 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.  Shift work i s i n -  DAILY TIME SHEET - SUPPLEMENTARY RATES. This form w i l l be used to record and distribute a l l labour costs incurred at the' following supplementary wage rates: (a) Special Callout (b) Half time change of shift schedule, (c) Dirty money. 0  MECHANICS OF FORMS PREPARATION (See attached samples). Charges w i l l 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 w i l l 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 i s 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 w i l l check the appropriate column (See EXAMPLES 1. (a) and 1, (b).), thereby authorizing the completion of respective Overtime or Supplementary Rates forms. Prior to being forwarded to the Payroll Department, however, these latter forms must be signed by the foreman:.in charge. t  2.  DAILY TIME SHEET - OVERTIME. This form i s to be completed by the foreman i n 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 i s retained immediately after completing eight hours of work i n one-day, check "TIME AND ONE-HALF" (See EXAMPLE 2.(b)2.). 3. I f an employee works on his f i r s t 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 i s to be completed by the foreman i n the follox^ing manner, the shift and date being noted: ( ) Special callout. 1. If an employee i s called out after having completed eight hours of work i n one day, check "SPECIAL CALLOUT" and record the actual number of hours worked (See EXAMPLE 3.(a)l.). 2. If an employee i s called out on his f i r s t 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 i s 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 i s to be paid, check "DIRTY MONEY" (See EXAMPLE 3.(c).). Please observe the following additional points i n 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. a  - 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_  WAGE RATE  JOBS WORKED Hours Number  ACCOUNT NUMBERS  NAME  JP_JL_  309  W.G. JONES  83  4 2 2  4372 4266 4455 .  4072 - 0400.04 4072 - 0600.04 4072 - 2600.04  411  F.J. SMITH  85  4 2 2  4372 4266 44-55  4072 - 0400.04 4072 - 0660.04 4072 - 2600.04  325  L.V. BROWN  101  2 6  4372 4211  4072 - 0400.04 4072 - 6200.02  333  6 4460 O.B. MACKIE 86 4072 - 5400.02 (MACKIE TOOK TOO (2) HOURSOFF FOR PERSONAL REASONS)  426  T.W. WHITE  106  367  J.W. GREEN  106  OFF SICK OFF ON WORKMEN'S COMPENSATION  P.D. 02 P.D. 03  /=" c'.  <?.&. 326 T- IA/.  •rl - P  CO 0) •  »  O f_J <1 . > PH  SArt/TH i  ASIdCK/£ UVS-//TS  HRS ACMOUI 3  So  e  /Of  a  85 /06 /OS  367  TOTAL  <S?  ACCT.  Shift Diff.  o  Wage Rate No.  IChanse of Shift. I  a  •£>  SfZOWAt  L . IS.  333  a)  i  NAME  J..0.«9»  *  >  8-4 Shift  • m o  f  3#£> =?//  12-8  DA3XY TTK~. SHEET - STRAIGHT TIME MAET/5NANCS DEPARTMENT  CLOCK NO.  T-XOO  672  ACCT. #07e  <?  J.O  J.0«»"  ACCT.  ACCT.  Date  ACCT. 407e  J.O  J.O  J.O  J.O  ACCT.  ACCT.  ACCT.  ACCT.  A=>. O. <?<2/=>. O. 03  AMOUN''HRS AMOUM HRS AN[OUN HRS AMOUNT  AMOUNT  !  <?  6  8 —  „,  8 •  l i • Both copies to P a y r o l l Department f o r Extension 2.  Foreman  <?  TOTAL DISTRIBUTION*  4-12  HRS AMOUNT 'HRS AMOUNT HR_ AMOUNT HRS MOUNT HRS  <s e  4  Duplicate extension to Maintenance Department  r"  " '  o o •H +> CO 0)  •\ *\ . .  CD  hi  NAME  ~6£>  ct  C  •-3 >  • CL,  S3 St'  (,'. 5/V7/TH K £/zow/v  8-4  J.O.*?*  TOTAL HRS ACMOUf  ACCT.  •ZC/2S  5,1  ACCT.  *>6>7Z  £666. 64  Date  j.o***?" ACCT. *?6?a  J.O ACCT.  ACCT.  /OS  IA/.  IA'. Greets/  A  M  0  U  .?  3  DISTRIBUTION*  N  I  i  1. ' Both copies to P a y r o l l Department f o r Extension 2.  J.O  ACCT.  ACCT.  HR£ AMOUN!'HRS AMOUNI HRF Af  I 0 U N  <? •  • TOT;LL  J.O  1  HRS AMOUR 'HRS AMOUNT HR£ AMOUNT HRS MOUNT HRS  S e s  3  J.O  ACCT. fir C. 62 O. OS  as  A*4Ct</£  //,  r  Foreman J.O**-  ACCT.  0£C<t /vi&C~G  4-12  Shift  Shift Diff-,  °. <* ^ •  Wage Rate No,  o  r.  12-8  DAILY XT,..; SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT Hali-time Uvert.  CLOCK NO.  T-100  Duplicate extension to Maintenance Department  HRS AMOUNT  - 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:  CLOCK NO.  WAGE RATE  NAME  JOBS WORKED 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  12-8  DAILY TIKC SHEET - STRAIGHT TIME MAETENAHCE DEPARTMENT PQ  •X  tH O D  •rl - P CO CD  CO  s  NAME IAS. Ct.  •  f cd X  i^OA/^S  •  0 0  4//  • .  S3 8?  325-  /0/  TOTAL HRS ACMOUT,  Shift Diff.  CO  Wage Rate No,  CLOCK NO, 309  5?  a s s  J.O.^777  J.O <?778 ' J.Q4S80  ACCT.  ACCT.  ACCT.  4072  4072  04-00.  02  O200.  02  8  I i ' Both copies to Payroll Depar tment for Extension T + . . „ . enance Department 2 . Duplicate extension to Maint N  0200.  ;  . Date  J.O  J.O  J.O  J.O  J.O  J.O  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  02  r HRS AMOUTC'HRS AMOUNT HRf AMOUNT HRS MOUNT HRS  TOTAL  0  S  Foreman  ————«  DISTRIBUTION*  U-12  8-4"  Shift  * O  e ft  1  i AMOUNT HRfjAMOUM 'HRS |AMOUNI HRS AMOUN HRS AMOUNT  j  DAILY T I K I SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT  I  « •  ?  ••  eg  O O •rt - P CO CD  o P% ft••A •  NAME  SOS)  4/f  #  > Pu  83 /=". w< S/V.'/TS-/  •  /Of  |  8-4  J.O*? 78  TOTAL HRS ACMOUI-;  "ACCT.  :  ACCT.  ACCT..  1  Date  J.O  J.O  J.O  J.O  J.O  J.O  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  HRS AMOIM 'HRS AMOUNT HRJ AMOUNT HRS MOUNT HRS  MOUNT HR.AMOUN'HRS MO UNI HRS A*IOUN HRS AMOUNT h  <9 ]  S  •  J  I i  Ii.' Both copies to Payroll Department for Extension DISTRIBUTION* Z.nDuplicate T + extension + • 4. • * nDepartment 4. * to»_ Maintenance 0  Foreman  4072 4C72 4072 046<? <72 05 0200. 62  3 8  ...  TOT/LL  4-12  Shift  Shift Diff.  . CLOCK NO.  i  12-8  m o  Wage Rate No.  IChanee of Shift 1  T-100  ^  - 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.  CLOCK NO.  JAMS  WAGE RATE JKL.  JOBS WORKED 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  309  NAME ty. O.  • . O « •=!) • >  PH  S3  J0/\/£3  .  J. 0 * 7 * 9  TOTAL HRS ACMOUT;  Shift Diff.  3  o o •rl -P cn co  ACCT. 30~?2 6366-  HRS  3  63  1 AM0UN!  ACCT. 6360-  62  a  8  TOT;LL 1 . ' Both copies to P a y r o l l Department f o r Extension Duplicate extension to Maintenance Department  Date  J.O  J.O  J.O  J.O  J.O  J.O  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  6266.  02  'HRS AMOUNT HPi AMOUNT HRS MOUNT HRS  -  2.  Foreman  *?072  b-  DISTRIBUTION*  :  ACCT.  *?67e  8  8 /O/  4-12  Shift  HI  o a>  8-4  o  Wage Rate No.  CO  - .  12-8  DALLY TWLPI SHEET - STRAIGHT TIME MAINTENANCE DEPARTMENT Half-time Uvert.  CLOCK NO.  T-iOO  I  AM0UN1  HR^ MOUNT 'HRS JAMOUNI HRS AivI 0 U N HRS AMOUNT —•  1  T-lOO  NAME  32tT  W  C.  ^0^€5  C. IS.  o  CD  o o  •rl 4 3  CO CO o a> . . S o pi si > PL, o • •  •  TOTAL  HRS  S3  ' S  s~-  e  /o/  3  ACMOUK  ACCT.  Shift Diff.  =H  %  DISTRIBUTION*  J . O * * ^ ACCT.  *6?e 6*?60- 62 &£60- oe  HRS  i AMOUN.  'HRS  AMOUNT  a  ACCT.  4672 6266. 6^  ' J.O ACCT.  HPi AMOUNT HRS  MOUNT  Date  J.O  J.O  J.O  J.O  ACCT.  ACCT.  ACCT.  ACCT.  mi  'HRS M !  HRS  MOUNI  AMQUM  i  1 i  1. • Both copies to P a y r o l l Department f o r Extension 2.  4-12 Foreman  •  TOTAL  j  Shift  i  CLOCK NO.  CO  8-4  J.O.*?  Wage Rate No.  •m o .  p  362  12-8  DAILY IT..: SHEET - STRAIGHT TIME MAETENAl-JCE DEPARTMENT  Duplicate extension to Maintenance Department  OU N I  HRS  J.O •  ACCT.  AN IOUN HRS M O U N T  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 1 9 , 1 9 5 1 .  CLOCK. _NQ__  t  •  NAMJL  WAGE RATE 10-.-  JOBS WORKED 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 1 0 1 - 8/52 DAILY TIME SHEET -  12-3 OVERTIME  8-4  MAINTENANCE DEPARTMENT  y |  4-12  HALF TIME  \v^\ LUNCH PERIOD  TIME AND ONE-HALF  j ~ J  DOUBLE TIME  r~I  DATE  FIRST DAY OFF S E C 0  N D DAY OFF FOREMAN  SHIFT  J.O. 43SO J.O.  J.O. ^777 J.0.«77_5  13 NAME  TOTAL HRS  ->09 •'// /=. U- SWT/-/ _. 1/. S&&WA// . ? /  MOUNT  SHIFT DIFF  | CLOCK NO.  ACCT.  ACCT.  Q  ACCT*  4072  04OOO2  HR  MOUNT HR MOUNT  <?  3  ACCT.  HR MOUNT HR MOUNT  t  i  -  i  J.O,  J„0.  J.O. -  J.O.  J.O.  J.O. •  ACCT.  ACCT.  ii.CCT o  ACCT.  ACCT,  ACCT.  HR! AMOUNT HR AMOUNT HR MOUNT HR MOUNT  j  1  .... — >  — —  -  l  j  TOTAL DISTRIBUTIONj  j 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT j  HR  MOUNT HR AMOUNT ••-  T 101 - 8/52 OVERTIME  5-A  MAINTENANCE DEPARTMENT  i  A-12  SHIFT DIFF  A  M  TOTAL  E  HRS  e  A~. „/. C. I/.  SA*/~W £**&WAf  M  O  U  N  T  i  N  o o >A o 309  1  13  |  DOUBLE TIME  D  SHIFT  «  o  TIME AND ONE-HALF  s  U  N  C  PERIOD  H  DATE ''  J FIRST DAY OFF SECOND DAY OFF  FOREMAN  j.o.w  J.0.* <*  A  A  C  C  T  77  .  C  C  T  ,  A  C  C  T  .  J . O . ' -  J . O .  A  A  C  C  T  .  oeoc-oe  HR  i  M  O  U  N  T  HR  M  O  U  oeco  C  T  .  J.O.  J . O .  A  A  C  C  T  .  N  T  HR  A  M  O  U  N  T  HR  M  O  U  N  j i .  —  .  —  J  T  H R i A M O U N T  HR  A M O U N T ;  C  —  I-  j  TOTAL  i i ; BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE. DEPARTMENT,  HR  T  M  ,  A  C  C  J.O. T  J.O. A  .  O  U  N  T  HR  M  O  U  N  T  HR  M  —  ! |  —  DISTRIBUTIONS.  C  J. 0.  •  C  C  T  ,  • o2  e  —  C  •  <?&72  a /&/  L  !  'DAILY TIME SHEET -  y\  HALF TIME  ,  C  U  N  T  HR  M  -  O  U  N  —  T  - 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:  CLOCK NO.  NAME  WAGE RATE NO.,  JOBS WORKED 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  12-3  DAILY TIME SHEET - OVERTIME MAINTENANCE DEPARTMENT  4-12 |  HALF TIME  j__J LUNCH PERIOD  TIME AND ONE-HALF  f v / j FIRST DAY OFF  DOUBLE TIME  j  £>£C£M&£A? /7, /3^/ DATE '  | SECOND DAY OFF  SHIFT ACCT. g o*  &4  NAME  TOTAL  o  4073  FOREMAN J.O.. ACCT.  J.O.ACCT..  J.O.-' ACCT.  J.O.' ACCT.  J.O. ACCT.  J.O.'ACCT,  J.O. \CCT.  J.O. ACCT.  J.O. ACCT.  H E-i  ft  HRS /-MOUNT 309  IA/. Q. U0A/SS83  32i  C. I/.  W  CO  HR MOUNT HR MOUNT HR MOUNT HR MOUNT HR! AMOUNT HR AMOUNT HRl MOUNT HR MOUNT HR MOUNT HR MOUNT i  3* BROWA/  /&/  2  TOTAL 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT,  T 101 - 8/52 DAILY TIME SHEET -  HALF TIME  I  LUNCH PERIOD  J-4  TIME AND ONE-HALF  \  FIRST DAY OFF  4-12  DOUBLE TIME  -O  OVERTIME  MAINTENANCE DEPARTMENT  |  C £ C £ M £ £ / 2 / '/, /_2£V . DATE '  ] SECOND DAY OFF FOREMAN  I i  SHIFT  •  SHIFT DIFF  8. o  NAME  TOTAL  O o o  BCS) ^  G.  ^'C^f€5  65  «?//  Si>  536  /Of  HRS MOUNT •  J.O. -  HR MOUNT HR MOUNT  HR •MOUNT HR MOUNT  ACCT.  -  ACCT.  HR MOUNT  J.O. ACCT.  J . o. ACCT.  J.O. ACCT.  HR MOUNT HR, AMOUNT HR MOUNT  J.O. ACCT.  J.O. • ACCT.  HR MOUNT HR AMOUNT  I  • I •/  —  —  --------------------  —-.„—  TOTAL DISTRIBUTIONS  J.O.ACCT.  i  __  J.O.  J.0.***?' J.O. ACCT. ACCT.  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:  CLOCK NO.  NAME  WAGE RATE NO_ t  JOBS WORKED 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  -o  DAILY TIME SHEET _ OVERTIME  J-4  MAINTENANCE DEPARTMENT  HALF TIME .  I  \S  4-12 j  TIME AND ONE-HALF DOUBLE TIME  •  DATE  FIRST DAY OFF SECOND DAY OFF  FOREMAN  i  !  SHIFT  !___! LUNCH PERIOD  J.0.«?72  «  8 HRS MOUNT A-.  SAJ/rw  325  as  to/  •  t _. .  J.O. • ACCT.  J.O. ACCT.  1i 1  .'  . 1 .! .! . .. •  TOTAL DISTRIBUTIONS  J.O. ACCT.  J.O.  J^O. ACCT.  itL/CT©  J.O. • ACCT.  HR MOUNT HR MOUNT HR MOUNT HR AMOUNT HR MOUNT HRJ AMOUNT HR AMOUNT HR MOUNT HR MOUNT HR AMOUNT.  i  UO/V£~S  J.O. ACCT.  :  TOTAL  J.O. • ACCT.  ,  'SHIFT DIFF  jCLOCK NO.  NAME  W. Q. •?//  ACCT.  s  J.O. • ACCT.  1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  — -  —  —  T". 101 - 8/52 DAILY TIME SHEET -  OVERTIME  5-4  MAINTENANCE DEP/£TKENT  4-12  HALF TIME  !  TIME AND ONE-HALF  | • ] FIRST DAY OFF  DOUBLE TIME  ! LUNCH PERIOD DATE  SECOND DAY OFF FOREMAN  j  SHIFT JoO.^W  13  SHIFT DIFF  NAME  ACCT.  •  i—.——,  CLOCK NO,  o  TOTAL  8 HRS MOUNT py, Q.  C  %,'c/ves  IS.  a? j r /o/H  — » . . . . » — j ™ .  —  —  Ha  H  J.O. ACCT »  MOUNT HR MOUNT  J.O.ACCT.  J.O. •  J.O. •  ACCT,  ACCT.  HR MOUNT HR AMOUNT  HR! AMOUNT  J.O. ACCT.  J. o . ACCT.  1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT,  J.O. -  ACCT,  ACCT.  HR  MOUNT HR AMOUIff  i  • I_.  —  -  DISTRIBUTIONS  J.O.  ACCT.  HR AMOUNT HR MOUNT HR MOUNT  —  TOTAL  J.O.  - 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  CLOCK _NQj_  NAME  WAGE RATE NO.  JOBS WORKED 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 -  12-C OVERTIME  1 (•).  MAINTENANCE DEPARTMENT  1  4-12  HALF TIME  j 1 j LUNCH PERIOD  TIME AND ONE-HALF  \s/\ FIRST DAY OFF  DOUBLE TIME  \~ |  S  E  C  0  N  D  M  y  Q  DATE  •yS\  W  FOREMAN  i | - i  SHIFT  SHIFT DIFF - -  m  CLOCK NO,  §  309  13 NAME  HRS MOUNT yi/. Q. \SOA'£S  *H  S3  i  TOTAL  —  —  J.0_^ <2 J.O. • 7  ACCT,  ACCT.  J.O.ACCT.  J.O.  J.O, •  J.O.  J.O. -  ACCT.  ACCT.  ACCT.  ACCT.  G&OWA' ---  HR AMOUNT HR MOUNT  HR MOUNT HR MOUNT  HR MOUNT  J.O. •  ACCT.  ACCT,  4-  TOTAL 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  HR AMOUNT HR MOUNT HR MOUNT  HR AMOUNT HR MOUNT  |  <?  —  —  —  DISTRIBUTIONS  J.O.  4072 0^00-04  85 CIS  J . 0. ACCT.  T 101 - 8/52 D A L L Y TIME SHEET -  12-3 OVERTIME  MAINTENANCE DEPARTMENT  4-12 j  j LUNCH PERIOD  HALF TIME  j  |  TIME AND ONE-HALF  [•]  FIRST  |  DOUBLE TIME  [2"]  SECOND DAY OFF  i j  L_. DATE '  DAY OFF ~~1  FOREMAN  !  SHIFT  ACCT,  0  NAME  <?C72  SHIFT DIFF  iCLOCK NO.  o  TOTAL 8 HRS M O U N T  83 /Of  J.O. -  J.O. -  J.O.  J.O.  J.O. -  J.O.  J.O.  J.O. •  ACCT.  ACCT.  ACCT.  ACCT,  ACCT.  ACCT,  ACCT.  ACCT,  ilCCT g  HR MOUNT 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 0 U N 1 HR AMOUNT HR MOUNT  —  —  ._ J  1  .  ..  —  ....  i I  ,  — —  TOTAL  Mil..-.-. ••.  —  •  rrr  1. BOTH COPIES TO PAYROLL DEPARTMENT FOR E X T E N S I O N . 2, DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  —  <  ===== — = •  — -  DISTRIBUTIONj  HR .. MOUNT HR MOUNT  I  1  85 325  J.O.-  - 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-  3LOCK NO.  NAME  WAGE RATE NO.  JOBS WORKED 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 MAINTENANCE  HALF T I M E -  OVERTIME  DEPARTMENT  0—4  T I M E AND ONE-HALF  4-12  DOUBLE T I M E  LUNCH  PERIOD DATE  F I R S T DAY OFF \/]  SECOND DAY OFF FOREMAN  i  |  SHIFT  ACCT. !• SHIFT DIFF  CLOCK NO.,  g 13 NAME  TOTAL  HRS M O U N T  363  3B5  1  C  IS.  t5fi?6UV/V  S3  6  8?  6  /o/  i  „ —  6"?00-  e —  —  J.O. •  ACCT.  ACCT.  ACCT*  HR MOUNT:  HR M O U N T HR AMOU NT  J.O. •  J.O* -  J.O.  J.O.  J.O. -  J.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT*  HR MOUNT  04-  HR M O U N T HR M O U N T 6  o. •  J.O.  J.O. -  HR M O U N T HR M O U N T  HR AMOUNT  —  - —  6  HR; M O U N T  i —  _.  ii  i ]  j TOTAL DISTRIBUTIONS  1 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  TIME AND ONE-HALF  5-4  MAINTENANCE DEPARTMENT  LUNCH PERIOD  HALF TIME  12  4-12  DOUBLE TIME  •1'  SECOND DAY OFF  FOREMAN  |  1  J.O, *&?<? J.O. • ACCT. , ACCT.  i  13 TOTAL HRS MOUNT  y>y. c. t,'.. •C. IS.  6  ^'C/\'£S  6  SMf.Tff tS/x<?W/V  /&/  i L  J.O, ACCT.  J.O. ACCT,  J.O. ACCT.  J.O. i IOC T *  J.O. ACCT.  J.O. ACCT.  -  HR AMOUNT HR /MOUNT HR MOUNT HR MOUNT HR! AMOUNT HR! MOUNT HR MOUNT HR MOUNT  i  j  i li i  j  HR AMOUNT HR MOUNT  —  6 —  J.O.ACCT.  >9G~72  6  —  —  J.O.ACCT.  -  SHIFT DIFF  NAME  •  ,,-  1 CLOCK NO..  o  3SS  DATE '  I  SHIFT 7  *)//  | FIRST DAY OFF  e  ,  >  ...  —  —  —...  i.  j.  TOTAL 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.  CLOCK NO.  v  309  W.G. JONES  411 325  WAGE RATE _NOj,_  JOBS WORKED Hours Number  ACCOUNT NUMBERS  83  l i  4372  4072 - 0400.04  F.J. SMITH  85  l i  4372  4072 - 0400.04  L.V. BROWN  101  l i  4372  4072 - 0400.04  NAME  \ 102 -  T  8/52  DAILY  ! 12  TIMS  SHEET  SUPPLEMENTARY  MAINTENANCE  -  8 SPECIAL  -  4 - 1 2  DSP/JITMSNT  SHIFT  ! §  DIRTY  I |g  303  U  J.0.O7?  J.O.  J.O.  ACCT.  ACCT.  ACCT.  HRS  AMOUNT  HR  HR!AMOUNT  HR  AMOUNT  AMOUNT  35  SASi/T-H  TOTAL  DISTRIBUTION:  SECOND  DAY OFF FOREMAN  /o/  T  '35/ DATE  MONEY  S3 -  0£C£A/!<3£R  DAY OFF  J.O.  J . O .  YCCT.  !.£u  \CCT.  .'.COT.  ;CCT.  I J U U .  ACCT.  •ACCT.  J,P^_. ACCT.  TOTAL  a o  4//  FIRST  HALF TIME CHANCE OF S H I F T SCHEDULE  RATSS  NAME  CALLOUT  \  1.  BOTH  COPIES  2.  DUPLICATE  TG PAYROLL  EXTENSION  DEPARTMENT  TO MAINTENANCE  FOR  EXTENSION.  DEPARTMENT.  HR  1  AMOUNT H R  AMOUNT  HR  AMOUNT  HR! M O U N T H R  AMOUNT! H R  AMOUNT  HR  MOUNT  T 102 - 8/52  j  DALLY TUB SHEET SUPPLEMENTARY RATES  4 - 12 SHIFT  o NAME  !3  o o  SOB  i  FIRST DAY OFF  FOREMAN  J.O. 4S7<2  J.O.  J.O.  J.O.  U.O.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  AMOUNT HR AMOUNT FIR! AMOUNTHR AMOUNT HR AMOUNT HR /MOUNT  /4  TOTAL DISTRIBUTION:  DATE  SECOND DAY OFF  DIRTY MONEY  ^5.55  V  .J.O. -COT.  -JvQ._  ACCT.  ACCT.  ACCT.  J,P_x,_.. ACCT.  TOTAL  HRS  HH  SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE  8-4  M1INTENANCE DEPARTMENT  o  :  12 - 8  1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  HR AMOUNT HRi AMOUNT HR MOUNT ;IR MOUNT HR MOUNT  - 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:  CLOCK NO.  NAME  WAGE RATE NO,  JOBS WORKED Hours Number  ACCOUNT NUMBERS  301  P.L. BLACK  83  ii  ' 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  —iI  102 - 8/52  | 12 -  8  i  \ iv - 1 2  1  • §  o  • i 1 fjj s  NAME  TOTAL  ^ \ j '__J.  T i  nTPn^Mn^v  t  ©  1  ~  SPECIAL CALLOUT HALF TIMS CHANGE OF SHIFT SCHEDULE  DALLY TIMS SHEET SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT  -  fp F I R S T  D  "  ^ l Y0  i  |~ A  DATE  F  —j  SECOND DAY OFF  1  'I FOREMAN  SHIFT j . o . 4/a/ J.O.  J.O.  J.O.  JJ.O •  J.O.  J.O.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  ACCT.  46?e 0660-04  J.O. . ACCT.  J»0.  J,o ..  -OCT.  ACCT.  ft  ! "(3  o  " ! 3 HRS  tA  o  ,  'i  ,  30/  AMOUNT HR AMOUNT HR MOUNT HR AMOUNT HR AMOUNT HR AMOUNT HR AMOUNT HRJ MOUNT HR MOUNT HR MOU NT HR MOUNT j ti  <*  I  Ii — - —  /i — _  —  i  j  j  — i  — —  •—  t t-  z  ! I  1  V |  I i TOTAL  jl DISTRIBUTION: ,i  Y~i .  1 i t  —  | •  j  i—J  1 . BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2 . DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  ! |. -i  i  ......  \  ! T 102 « 8/52 SPECIAL CALLOUT HALF TIMS CHANGS OF SHIFT SCHEDULE  DAILY TIMS SHEET SUPPLEMENTARY RATES MAINTENANCE DEPARTMENT.  o  DATE  SECOND DAY OFF  DIRTY MONEY  a  FOREMAN  J.C).  J.O.  J.O.  J.O.  ACCJT. '  ACCT.  ACCT.  ACCT.  J.O. ACCT,  J.O.  J.O.  J.O.  ..COT.  ACCT.  ACCT.  .KG.  •ACCT.  ACCT.  9 6 7 2  S3  •  FIRST DAY OFF  NAME  TOTAL  6 6 < • 5 6 - 6 4  g  8  n  o  i-—•  1—1  HRS  MOUNT  HR AMOUNT HR!AMOUNT HR AMOUNT  HR AMOUNT HR AMOUNT  HR AMOUNT HRJAMOUNT HR MOUNT HR MOl NT HR MOUNT  /?  o  —  3 5 6 6  '# —  —  "" — i  I  —  —  -  —  ......  • 1  i |  TOTAL  r i  \  •  i I  (  DISTRIBUTION: 2.  DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  ! i  i  I i  — — — i  - 125 -  EXAMPLE_l _X X^ a  a  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.  CLOCK NO.  NAME  WAGE RATE NO,  JOBS WORKED Hours Number  ACCOUNT NUMBERS  301  P.L. BLACK  83  2k  4121  4072 - 0660.04  257  K.G. GORDON  83  2k  4121  4072 - 0660^04  415  A.J. CRAIG  86  2k  4121  4072 - 0660.04  8  i  J.O.  NAME  TOTAL  HRS  o  36/  /=>^.. &<^4C/C  257 4/54.  ACCT.  C&A/&  TOTAL DISTRIBUTION:  J.O.  j.o.  ACCT.  ACCT.  i  J.O.  ACCT.  JI.0_.  As£i,  ;.CCT.  ACCT.  ACCT.  J>0.. ACCT.  «L0*_-„ .OCT.  oe&o- 04  AMOUNT HR AMOUNT  AMOUNT HR AMOUNT HR AMOUNT* HR!AMOUNT  HR  <?2  r 1. BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION. 2. - DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  -  FOREMAN  83 86  DATE  SECOND DAY OFF  S3 U.  FIRST DAY OFF  DIRTY MONEY  J.O. 4/2/  ACCT.  3  SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE  ! 4 - 12 SHIFT  MAINTENANCE DEPARTMENT  o  \  ,  ; T 102 - 8/52 i ! DAILY TIMS SHEET J SUPPLEMENTARY RATES  HR  MOUNT HRJ AMOUNT HR MOUNT HR MOUNT HR AMOUNT  A ' T  102 - 8/52  12-8  DAILY TIME SHEET SUPPLEMENTARY RATES  8 - 4  4-12  MAINTENANCE DEPARTMENT  SHIFT  o o'  NAME  SPECIAL CALLOUT HALF TIME CHANGS OF SHIFT SCHEDULE  FIRST DAY OFF  f~1  DIRTY MONEY  SECOND DAY OFF FOREMAN  J.O. #v^/ J.O.  J.O.  J.O.  U.O.  ACCT.  ACCT.  ACCT.  ACCT.  ICCT.  DATE  ..A.JvO.  J . Q«.  '.CCT.  ACCT.  ACCT.  ACCT.  ACCT.  TOTAL 1 & !  o o  8  HRS  MOUNT  HR AMOUNT HR!AMOUNT HR AMOUNT  S3  50/  S3  A. J, C  I  e4  .se  ^ 3  TOTAL  DISTRIBUTION:  1.  BOTH COPIES TO PAYROLL DEPARTMENT FOR EXTENSION.  2.  DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  HH MOUNT  HR  AMOUNT  HR MOUNT HR! MOUNT.HR AMOUNT HR AMOUNT HR AMOUNT  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.  CLOCK NO.  NAME  WAGE RATE NO,  JOBS WORKED 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  12-8  DALLY TIMS SHEET SUPPLEMENTARY RATES  8-4 4 - 12^'  MAINTENANCE DEPARTMENT "  o  H  I  F  CLOCK NO.-  DATE  SECOND DAY OFF FOREMAN  T  ACCT.  o  <$•//  S  FIRST DAY OFF  DIRTY MONEY  J.O. *77?  !  309  SPECIAL CALLOUT HALF TIME CHANGE OF SHIFT SCHEDULE  v C £ C < 5 - A > 7 & £ / ? \S, /SIS'/  J-.0.^S«9 J.O. ACCT.  ACCT.  ACCT.  jJ.O. ACCT.  J.O.  J.O.  JJSL  ;.CCT.  ACCT.  - ACCT.  ..J_P_.„,  JcO  1  S  /.  J-GC T a  TOTAL  NAME  H  W.G. JOA/iSS J S 3 ,<=. S/w/T.-/as  3 2 S  1  R  S  8 8 3  AMOUNT  H R  AMOUNT  AMOUNT  H R  H R  AMOUNT  H R  AMOUNT  H R  /MOUNT  H R  AMOUNT  HRJAMOUNT  H R  AMOUNT  AMOUNT  H R  i i  6  H R  a a  — -  —  c  ._„....  .  - —  i •  I  1  "  -----  —  -  —  . . . . . _ . ., .  i . j i  |  TOT/1  |  i  1 ™•  DISTRIBUTION: .1  —  j .  1  2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  k—.  l i  ! 1 i  . i..  MOUNT  \ T  102 -  \  8/52  DAILY  TIME  SHEET  SUPPLEMENTARY  MAINTENANCE  SPECIAL  -  RATES  4 - 12^  DEPARTMENT  DIRTY  SHIFT •  • NO.  TOTAL  CLOCK  NAME  W, 0. J'OS>  FIRST  HRS  J . O . 4777  J.O.  ACCT.  ACCT.  HR  HR  .  AMOUNT  AMOUNT  /MOUNT  DAY  SECOND  MONEY  DAY  OFF  DATE  OFF FOREMAN  J . O . 46S6J . O .  ij.o.  J . O .  J.O.  ACCT.  ACCT.  .'.CCT.  ACCT.  ACCT.  ^4672 •4&~?2 &2&6\ae. &2&& #2 &466- 62  o  •§£  CALLOUT  HALF T I M E CHANGE OF SHIFT SCHEDULE  HR  MOUNT  HR  AMOUNT  83  HR  MOUNT  HR  -' •'  AMOUNT HR| M O U N T  J.O. /.CCT.  •  J*0... - ... J . O , .  .  HR- M O U N T  -  £5  •  8  /Of  1i  8.  ——-  •  1  —  1• |  j  TOTAL  ._r"__Trr  DISTRIBUTION:  ~i—  ....  1.  BOTH  COPIES  2.  DUPLICATE  TO  PAYROLL  EXTENSION  TO  DEPARTMENT MAINTENANCE  FOR  EXTENSION.  DEPARTMENT. .  i  ACCT.  ACCT.  HR  HR  MOUNT  MOUNT  - 127 -  EXAMPLE 3. f c )  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, DECEMBER 18, 1951, WERE ELIGIBLE FOR DIRTY MONEY ON THEIR RESPECTIVE JOBS  CLOCK NO,  NAME  WAGE RATE NC^.  JOBS WORKED Hours feber  ACCOUNT NUMBERS  309  W.G. JONES  83  8  4777  4072 - 0400.02  Ol  F.J. SMITH  85  8  4778  4072 - 0200.02  325  L.V. BROWN  101  8  4880  4072 - 0200.02  T  102 - 8/52  ! 12 - 8  D A L L Y T I M E SHEET SUPPLEMENTARY R A T S S MAINTENANCE  8 - k 4-12*1  DEPARTMENT  SHIFT  \  ACCT.  4072  NAME  s  TOTAL  o4aa. 02  F I R S T DAY OFF  HALF T I M S CHANGS OF S H I F T SCHEDULE  ACCT.  4072  DATE  FOREMAN  J.O. 4S80 J.O. ACCT. 4672 O2OG.02  /3, /£>?/  SECOND DAY OFF  D I R T Y MONEY  J.O. 4777 o  &£G£rVl&ek  S P E C I A L CALLOUT  ACCT.  J.O. £CT.  J..1L ..CCT.  ACCT.  2JL  .Jv.0.  .ACCT.  ACCT.  J.O.,... ACCT.  O2O0. 62  P3  HRS  309  83  4//  8S  3a? £.. IS. B/ROIA/N  /o/  MOUNT  HR M O U N T H R I AMOUNT HR AMOUNT  8  8  TOTAL jl DISTRIBUTION: 11  1.  BOTH C O P I E S TO PAYROLL DEPARTMENT  2.  D U P L I C A T E E X T E N S I O N TO MAINTENANCE  FOR E X T E N S I O N . DEPARTMENT.  HR M O U N T HR I M O U N T HR M O U N T HR| M O U N T HR  MOUNT HR M O U N T HR M O U N T  : T 102 - 8/52 | I  DAILY TIMS SHEET SUPPLEMENTARY RATES  i  M/ilNTENANCE DEPARTMENT I-  • CLOCK NO.  o  z<?3  NAME' »  SPECIAL CALLOUT HALF TIME CHANGE OF SHIFT SCHEDULE  8-4  t  I  —  ! 12 - 8  i  53  /<?,  FIRST DAY OFF  J.O.  •J.O.  J.O.  J.O.  J.O.  ACCT.  ACCT.  ACCT.  .'.COT.  ACCT.  ACCT.  ACCT.  /&£/  DATE  4 - 12vf DIRTY MONEY SHIFT j.o..«w J.0.*3 ACCT..  \  SECOND DAY OFF FOREMAN ..Jv.0. ACCT.  J.,0,.. ACCT..  <907<2 02G-0. C2  TOTAL  % HRS t/V. &.  J&svc-S  MOUNT HR AMOUNT HR AMOUNT HR /MOUNT HR MOUNT HR /MOUNT HR /MOUNT HRJAMOUNT HR MOUNT HR /MOUNT HR MOUNT  ,s?  es /Of  *  d  *  X ! •  V j  TOTAL  T i  —j—j  i . ••!  i  i  i _  DISTRIBUTION:  i  1. BOTH COPIES TO PAYROLL DEPARTMENT FOR. EXTENSION. 2. DUPLICATE EXTENSION TO MAINTENANCE DEPARTMENT.  i  i  • i —j  - 128 BIBLIOGRAPHY  A l f o r d , 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, McGrawH 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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