Conversely, if a report is useful it should be used to its full worth. Unless a good report serves as a basis of an analysis of results, or as the basis of a dis cussion which throws light on some aspect of the busi ness, it represents time and money wasted. Reports are tools, suited or unsuited to their work, the degree of whose usefulness depends upon how intelligently they are used.
I5'. Committees.—Perhaps the best method of making use of a report is to have it discussed by a committee of those interested in, and competent to discUss the data it presents. Such committees and committee systems have an important bearing on costs which may be considered.
It may be well, in this connection; to note the basic reason for the usefulness of committees. Industrial work, and for that matter life itself, has become so complex that division of labor has been necessarily carried to an amazing degree. In an industrial enter prise of any size, each man's field is closely circum scribed, and he may have little opportunity of becom ing familiar with what his neighbor is doing tho the two men may be engaged in closely related work.
Industrial problems, however, are usually complex, and no one man may be competent to solve them. It is necessary, therefore, to call together those repre senting the several functions that were once exercised by one man and decide the question under consid eration after it has been viewed from all angles. An illustration may make this point clearer. Suppose, a case arises when it is imperative that the cost of a given article be reduced; and suppose, further, that the cost department has presented to the factory man ager a special cost report showing in detail the labor, material and expense expended upon the article in question. It will be assumed also that the article is
made in quantity and involves the use of special tools and fixtures. The questions involved, therefore, have to do with the theoretical design of the article, the de sign and use of tools, the number of articles to be made at one time, and the efficiency of shop processes. The men most naturally fitted to serve on a committee to discuss these points are, the engineer in charge of this line of work; the tool designer; the tool maker, and the shop foreman and other shop men who are familiar with the processes of fabrication involved.
16. Value and limitations of committees.—Each and every problem can be discussed by a committee intelligently. A change in the design may greatly simplify the special tools. A suggestion from the shop man may greatly reduce the labor cost. Difficul ties in fabrication may be removed by slight changes in forms, and in countless ways the discussion will bring out methods of reducing costs and improv ing the product to a degree quite beyond the power of any one man. No one can appreciate the possibilities of a committee till he has had experience with one committee of the kind that has just been suggested.
Obviously, the number and character of the commit tees necessary will depend on the nature of the indus try and the size of the enterprise. The committee method, like almost any other system, has limitations that must be observed. It would be out of place to have a large number of committees in a small shop and such procedure would probably result in financial loss. But in any enterprise large enough to have a cost sys tern and executive cost reports, careful consideration should be given to the committee idea, if best results are to be obtained from these reports.