Excerpt from Cost System Employing Printers Price List for Job Printing and Binding The chargeable hour, which is the foundation of the cost system, is the result obtained from a systematic distribution of the expenses incident to the printing and delivery of a job of work. The assumption is that you have a general office, a composition room, a press room and, perhaps, a stock room and bindery or the necessary Space therefor, and the equip ment of type and fixtures and machinery. The first items are rent, heat and janitor services; the next are valuation expenses, depreciation, interest on investment. Insurance and taxes; fol lowed by salaries oi manager, clerks, postage and telephones, stationery and supplies, interest and discount, organization dues, etc., all of which in due proportion are divided between the different departments, according to their valuation, and the rental Space they occupy. Then there are the Special de partment expenses charged up to each department - and the footings made of the department totals-to which is added the pay roll by departments, the whole representing a month's expenses. The time tickets, from which the pay roll is made up, Show the chargeable hours that can be legitimately placed against a job, and the non-chargeable hours, which go into distribution or cleaning up, etc. The total of the chargeable hours is then divided into the total department figures, giving us the cost of the chargeable hour in each department under consideration. All this explanation may be of no avail to the printer who declines to apply the system to his business. But if he is as sured that tests of the system by hundreds of print shaps, large and small, show a uniform average of the cost of a chargeable hour for composition and for presswork and other departments, he would be foolish, indeed, in not accepting and availing himself of the figures which have been elaborated with so much care. Distribution and hunting for sorts is no part of the charge. Able hour in the composing room; nor is the washing of rollers and cleaning and oiling of machinery a proper charge for hour time on a job of presswork. Time noted on these items is properly classed as non-chargeable. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.