The various specialists belonging to the staff or ganization may be permanently or temporarily re tained. In either case their position holds such a relationship to the manager's that they are not gen erally considered employes. The feeling is gradually growing that these men should hold the same relation ship to the general manager that a lawyer holds to his client. The lawyer looks into the details of each case and reports to the client. The latter accepts his law yer's advice or rejects it, as he thinks best. By re ferring the investigation and solution of the details to competent specialists, the manager is left free to assimilate their plans properly and to correlate the activities which follow from their advice.
When we come to the line experts, the men who are to carry out the orders of the general manager, we are on familiar ground. These departments have been closely connected with the management for many years. As the duties of the general manager have grown it has become necessary to depend more and more upon the managers of departments to look after the details. Some confusion has arisen as a result of this dependence upon the departmental man agers. The latter in many cases have absorbed the functions of the staff specialists. They not only have become the executors of the work but also act as spe cial advisers in the planning. If, however, the func tions of their departments are kept clearly in mind, it will be seen that their activities should be confined to the carrying out of orders given them by the general manager. This division of function may not always be necessary or possible in small plants, but the con sideration of management from the point of view of the units for carrvina out the functions of manaze ment requires such a division. It affords not only a clear comprehension of the problems of management, but also indicates a modern tendency to relieve the general manager of as many details as possible so that he may be ready to meet every emergency. The de tails of the administration are, therefore, left in the hands of the manager of production, the manager of sales, the manager of finance and the manager of ac counting.
9. Financial department as a wnit.—The manager of the financial arrangements in connection with the operative departments may have control of the cash, credits and collections. He may also act as inspector of all subordinate financial offices. But the financial
operations of a business go beyond these matters. The financial specialist in large concerns handles such things as the marketing of securities. The position of the financial manager, when his functions are fully differentiated, would appear as in the following chart: M. Sales department as a unit.—The importance attaching to the marketing of goods has generally been recognized, but the peculiar conditions surrounding American mark-ets have, until recently, made the sell ing of goods a comparatively simple matter. To get salesmen with a "good front" or a "personality" seemed formerly to be the chief problem in sales man agement. Today this is all changed. It is stated on good authority that 30 per cent of the organization of the merchandising departments of the country under present management is unnecessary, and therefore an added burden of expense. The manager of a sales department must plan his selling campaigns with the thoroness of an army general. To the sales manager are referred all plans for the getting of new business, the problems of selling, competition, the making of sales contracts, the reporting of sales data and the in spection of sales agencies. The following chart shows the units that make up the sales department.
Accounting department as a unit.—The man ager of the accounting department has charge of all raw material, worked material and supplies. He likewise has charge of the inoperative plant and equip ment and of all finished product. He investigates claims and procures, compiles and distributes all necessary records of conversion and operation. This department is responsible for the inspection of all records. An analysis of the accounting department follows.
12. Production departinent a,s a unit.—Classifying the functions which belong to the production depart ment and the sub-classification into still smaller units has constituted the chief activity of the modern efficiency engineer. According to him a redistribu tion of these functions is very necessary, but without going into the discussion at present let us see what natural divisions we should find under any system of management. The following chart (Fig. 8) will show that the manager of production should have charge of, and jurisdiction over, the plant and equip ment, and the purchase of material, supplies and labor. He' will also supervise the inspection of pur chases and output.