Music Trade Review
Issue: 1913 Vol. 57 N. 26 - Page 63
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
THE
63
MUSIC TRADE REVIEW
means little, because where there is doubt there is
room for alterations of figures, and any manu-
First Essential of Any System Is Accuracy and facturer looking r.t a figure which puts his goods
Practicability—Cannot Deal with Fixed Per- above a competitor will not be guided by it long.
centages—Element of Cost Should Not Be The writer has installed thirty or more cost
systems in furniture plants—mostly case goods—
Left to Guesswork in Any Factory.
and knows that all have given beneficial results.
A cost system must show the cost of individual
FULL METAL STRING=PLATE
product, deal with entire cost of running a business
and be practical and prompt in producing results. The Subject of a Patent Granted to Frank A.
In other words, s,uch system as will inspire the
Knight, of the Knight-Brinkerhoff Piano Co.,
user with confidence in his figures, removing all
of Brazil, Ind.—What Is Achieved?
chance for doubt or argument.
(Special to The Review.)
Now, any system dealing with fixed percentages
WASHINGTON, D. C, December 22.—The Knight-
can be condemned at the start. It is not possible
for two factories to gather records forming the Brinkerhoff Piano Co., Brazil, Ind., is the owner,
base for applying this percentage in the same way. through assignment by Frank A. Knight, same
What one concern will treat as burden another place, of Patent No. 1,081,587, for a piano the
will be able to charge direct to jobs, and there is objects of which are to provide a construction of
a great difference in the expense items forming piano in which a full metal string-plate with a
this percentage. The writer has studied this work detachable cap-plate or name-plate is associated
for years, installed cost systems in plants in many with the sounding board, rest plank and other
sections of the country and has found the factory parts in such form that the parts are strength-
burden to run all the way from 50 per cent, to 125 ened and the cap-plate, which is also the name-
plate, can be readily changed and preserve the ad-
per cent, of the direct labor on the goods.
Then there is the other item of expense which vantage of being able to supply a full metal string-
covers all cost after goods are complete and ready plate with any suitable name cast thereon. Here-
to sell. This would cover all selling, administra- tofore in accomplishing this result, a portion of
tive, etc., an item of considerable variance in per the string-plate has been entirely cut away and the
cent, based on the cost value up to this point, and name-plate has been let into it in such a way as to
volume done. Where are the concerns that can materially weaken the string-plate and interfere
determine these things correctly without a properly with its most effective operation, whereas, with
this device, the structure is a distinct improvement
installed system?
Percentage must be based on cost, and it is dif- over the name-plate cast integral with the string-
ficult to get cost without a complete cost system, plate.
says a writer in the Furniture Manufacturer and
Artisan. By this I mean that the records must BACKGROUND COLORS FOR WINDOWS
commence at cut-off saw and be collected for each A Matter for Consideration When Certain
operation and materials all covered in a systematic
Light Effects Are Desired—An Interesting
manner against the job, and burden added prop-
Table of the Volume of Light Reflected from
erly.
Certain Colored Surface.
To start with, every plant has a large amount
Piano merchants, in planning for the rebuilding
of unfinished product going through the various
processes, and this must be taken into account in or rearrangement of their show windows, especial-
some manner as new work on which it is hoped ly in these days when elaborate and highly decora-
to collect costs, otherwise your costs will be far tive effects are the rule, should take into considera-
tion the results to be obtained with the combina-
from correct.
While a cost system may be simple, practical and tion with the desired background and the lighting
efficient in operation, it is difficult to install owing arrangement before deciding definitely on any
to the multitude of unnecessary complications single color for the window background.
In the American Architect recenly there appeared
grown up in the average manufacturing plant. This
is so because there was no accounting system in use the following information regarding the amount of
and it seemed unnecessary to conform to any rules. light given back by different colored surfaces:
Dark blue reflects 6V2 per cent, of the light fall-
A cost system properly installed is not a burden
in any sense except troubles and expense during ing upon it.
Dark green, about 10 per cent.
installation, and the investment in this work would
Pale red, a little more than 16 per cent.
be paid for twenty times inside of two years. The
Dark yellow, 20 per cent.
writer can name concerns whose costs are lower
to-day than they were five years ago in spite of
Pale blue, 30 per cent.
increased costs of labor and material. Companies
Pale yellow, 40 per cent.
with reliable cost systems are able to- sell at a
Pale green, 46% per cent.
profit or drop the article from their line. At any
Pale orange, nearly 55 per cent.
rate, they do not urge the sale. Recommend any
And pale white, 70 per cent.
system which does not deal with facts and inspire
A window finished in light oak, can be lighted
confidence, and you fail in your purpose. The with much less wattage than a window finished in
mere fact that such recommendations are accepted dark mahogany; likewise, a window in which white
THE BASIS OF^OST ACCOUNTING.
goods are displayed, can be lighted much more eco-
nomically than a window for a display of dark
clothing, furniture or hardware, such as stoves,
tools and goods of a like nature.
GOVERNMENT SALES OF TIMBER.
Increase of 167 Per Cent. Over the Sales of Last
Year—More Than Two Billion Feet of
Timber Sold—Interesting Report of Henry S.
Graves Forester Just Published.
vSpecial to The Review.)
WASHINGTON, D. C, December 22.—More than
2,000,000,000 board feet of timber, with a value of
$4,500,000 dollars on the stump, was sold by the
forest service last year, according to the annual
report of Henry S. Graves, forester, published to-
day. This is an increase of 167 per cent, over the
sales of the preceding year. The timber sold was
largely for future cutting under contracts that will
run for a number of years. The actual cut was a
little less than 500,000,000 board feet, an increase
of 15 per cent, over 1912. Still larger sales are in
prospect.
The timber sale policy of the forest service is
summarized as aiming first of all to prevent losses
by fire, and secondly to utilize the ripe timber
which can be marketed. Other aims arc: To cut
so as to insure restocking and forest permanence;
to get the full market value for the timber sold;
to prevent speculative acquisition and private mo-
nopoly of public timber and to maintain competi-
tive conditions in the lumber industry so far
as possible; to provide first for the needs of local
communities and industries; to open lands of agri-
cultural value to settlement without allowing them
to be tied up by timber speculators; and finally,
to secure as soon as possible the cost of production
and administration to the Government and a reve-
nue to the national forest States, to* which go 25
per cent, of all receipts.
A large number of national forests already
more than pay operating expenses. The revenue
from the Alaskan forests now exceeds the cost of
administration. The same is true generally in the
Southwest.
DEATH OF HERBERT GARDNER.
Herbert Gardner, Eastern Pennsylvania sales-
man for the American Steel & Wire Co., and for
fifteen years with that concern, died Sunday at
the German Hospital in New York City. He was
well known in the steel and wire trade in Pennsyl-
vania. He was born thirty-nine years ago in
Matawan, N. J., and lived in Orange, N. J.
LOUIS G. JONES HOME FROM EUROPE.
Louis G. Jones, manufacturer of veneers, Avenue
D and Tenth street, New York, has returned from
his European buying trip, where he secured a num-
ber of choice logs for the coming season's business.
At the present time Mr. Jones is exceedingly busy,
as. in addition to caring for the details of his busi-
ness, he is serving on a jury.
OAKVILLE HINGES
LOOK,jFOR THIS MARK
PIANOS ORPIAYERS
"THE WIDNEY"
PATENT STEEL TRAPWORK.
THE
ONLY
INTERCHANGEABLE
DETACHABLE
EASILY INSTALLED
QUICKLY REMOVED
CORRECT SPRING
POSITIVELY SILENT
DURABLE
WIDNEY 8 WIDNEY-
5 So.Wabash Ave., CHicacjo
UNDISPUTED—THE BEST
MAIN OFFICE and FACTORY,
WATERBURY, CONN.
NEW YORK, 377 Broadway
CHICAGO, 5 So. Wabash
THE
63
MUSIC TRADE REVIEW
means little, because where there is doubt there is
room for alterations of figures, and any manu-
First Essential of Any System Is Accuracy and facturer looking r.t a figure which puts his goods
Practicability—Cannot Deal with Fixed Per- above a competitor will not be guided by it long.
centages—Element of Cost Should Not Be The writer has installed thirty or more cost
systems in furniture plants—mostly case goods—
Left to Guesswork in Any Factory.
and knows that all have given beneficial results.
A cost system must show the cost of individual
FULL METAL STRING=PLATE
product, deal with entire cost of running a business
and be practical and prompt in producing results. The Subject of a Patent Granted to Frank A.
In other words, s,uch system as will inspire the
Knight, of the Knight-Brinkerhoff Piano Co.,
user with confidence in his figures, removing all
of Brazil, Ind.—What Is Achieved?
chance for doubt or argument.
(Special to The Review.)
Now, any system dealing with fixed percentages
WASHINGTON, D. C, December 22.—The Knight-
can be condemned at the start. It is not possible
for two factories to gather records forming the Brinkerhoff Piano Co., Brazil, Ind., is the owner,
base for applying this percentage in the same way. through assignment by Frank A. Knight, same
What one concern will treat as burden another place, of Patent No. 1,081,587, for a piano the
will be able to charge direct to jobs, and there is objects of which are to provide a construction of
a great difference in the expense items forming piano in which a full metal string-plate with a
this percentage. The writer has studied this work detachable cap-plate or name-plate is associated
for years, installed cost systems in plants in many with the sounding board, rest plank and other
sections of the country and has found the factory parts in such form that the parts are strength-
burden to run all the way from 50 per cent, to 125 ened and the cap-plate, which is also the name-
plate, can be readily changed and preserve the ad-
per cent, of the direct labor on the goods.
Then there is the other item of expense which vantage of being able to supply a full metal string-
covers all cost after goods are complete and ready plate with any suitable name cast thereon. Here-
to sell. This would cover all selling, administra- tofore in accomplishing this result, a portion of
tive, etc., an item of considerable variance in per the string-plate has been entirely cut away and the
cent, based on the cost value up to this point, and name-plate has been let into it in such a way as to
volume done. Where are the concerns that can materially weaken the string-plate and interfere
determine these things correctly without a properly with its most effective operation, whereas, with
this device, the structure is a distinct improvement
installed system?
Percentage must be based on cost, and it is dif- over the name-plate cast integral with the string-
ficult to get cost without a complete cost system, plate.
says a writer in the Furniture Manufacturer and
Artisan. By this I mean that the records must BACKGROUND COLORS FOR WINDOWS
commence at cut-off saw and be collected for each A Matter for Consideration When Certain
operation and materials all covered in a systematic
Light Effects Are Desired—An Interesting
manner against the job, and burden added prop-
Table of the Volume of Light Reflected from
erly.
Certain Colored Surface.
To start with, every plant has a large amount
Piano merchants, in planning for the rebuilding
of unfinished product going through the various
processes, and this must be taken into account in or rearrangement of their show windows, especial-
some manner as new work on which it is hoped ly in these days when elaborate and highly decora-
to collect costs, otherwise your costs will be far tive effects are the rule, should take into considera-
tion the results to be obtained with the combina-
from correct.
While a cost system may be simple, practical and tion with the desired background and the lighting
efficient in operation, it is difficult to install owing arrangement before deciding definitely on any
to the multitude of unnecessary complications single color for the window background.
In the American Architect recenly there appeared
grown up in the average manufacturing plant. This
is so because there was no accounting system in use the following information regarding the amount of
and it seemed unnecessary to conform to any rules. light given back by different colored surfaces:
Dark blue reflects 6V2 per cent, of the light fall-
A cost system properly installed is not a burden
in any sense except troubles and expense during ing upon it.
Dark green, about 10 per cent.
installation, and the investment in this work would
Pale red, a little more than 16 per cent.
be paid for twenty times inside of two years. The
Dark yellow, 20 per cent.
writer can name concerns whose costs are lower
to-day than they were five years ago in spite of
Pale blue, 30 per cent.
increased costs of labor and material. Companies
Pale yellow, 40 per cent.
with reliable cost systems are able to- sell at a
Pale green, 46% per cent.
profit or drop the article from their line. At any
Pale orange, nearly 55 per cent.
rate, they do not urge the sale. Recommend any
And pale white, 70 per cent.
system which does not deal with facts and inspire
A window finished in light oak, can be lighted
confidence, and you fail in your purpose. The with much less wattage than a window finished in
mere fact that such recommendations are accepted dark mahogany; likewise, a window in which white
THE BASIS OF^OST ACCOUNTING.
goods are displayed, can be lighted much more eco-
nomically than a window for a display of dark
clothing, furniture or hardware, such as stoves,
tools and goods of a like nature.
GOVERNMENT SALES OF TIMBER.
Increase of 167 Per Cent. Over the Sales of Last
Year—More Than Two Billion Feet of
Timber Sold—Interesting Report of Henry S.
Graves Forester Just Published.
vSpecial to The Review.)
WASHINGTON, D. C, December 22.—More than
2,000,000,000 board feet of timber, with a value of
$4,500,000 dollars on the stump, was sold by the
forest service last year, according to the annual
report of Henry S. Graves, forester, published to-
day. This is an increase of 167 per cent, over the
sales of the preceding year. The timber sold was
largely for future cutting under contracts that will
run for a number of years. The actual cut was a
little less than 500,000,000 board feet, an increase
of 15 per cent, over 1912. Still larger sales are in
prospect.
The timber sale policy of the forest service is
summarized as aiming first of all to prevent losses
by fire, and secondly to utilize the ripe timber
which can be marketed. Other aims arc: To cut
so as to insure restocking and forest permanence;
to get the full market value for the timber sold;
to prevent speculative acquisition and private mo-
nopoly of public timber and to maintain competi-
tive conditions in the lumber industry so far
as possible; to provide first for the needs of local
communities and industries; to open lands of agri-
cultural value to settlement without allowing them
to be tied up by timber speculators; and finally,
to secure as soon as possible the cost of production
and administration to the Government and a reve-
nue to the national forest States, to* which go 25
per cent, of all receipts.
A large number of national forests already
more than pay operating expenses. The revenue
from the Alaskan forests now exceeds the cost of
administration. The same is true generally in the
Southwest.
DEATH OF HERBERT GARDNER.
Herbert Gardner, Eastern Pennsylvania sales-
man for the American Steel & Wire Co., and for
fifteen years with that concern, died Sunday at
the German Hospital in New York City. He was
well known in the steel and wire trade in Pennsyl-
vania. He was born thirty-nine years ago in
Matawan, N. J., and lived in Orange, N. J.
LOUIS G. JONES HOME FROM EUROPE.
Louis G. Jones, manufacturer of veneers, Avenue
D and Tenth street, New York, has returned from
his European buying trip, where he secured a num-
ber of choice logs for the coming season's business.
At the present time Mr. Jones is exceedingly busy,
as. in addition to caring for the details of his busi-
ness, he is serving on a jury.
OAKVILLE HINGES
LOOK,jFOR THIS MARK
PIANOS ORPIAYERS
"THE WIDNEY"
PATENT STEEL TRAPWORK.
THE
ONLY
INTERCHANGEABLE
DETACHABLE
EASILY INSTALLED
QUICKLY REMOVED
CORRECT SPRING
POSITIVELY SILENT
DURABLE
WIDNEY 8 WIDNEY-
5 So.Wabash Ave., CHicacjo
UNDISPUTED—THE BEST
MAIN OFFICE and FACTORY,
WATERBURY, CONN.
NEW YORK, 377 Broadway
CHICAGO, 5 So. Wabash
Future scanning projects are planned by the International Arcade Museum Library (IAML).