Accounting technicians scheme west africa


Captain Henry Metcalfe (1847 -1917)



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2.13.4 Captain Henry Metcalfe (1847 -1917)

Metcalfe published a famous book The Cost of Manufacture of Workshop New system controls which suggested that a) The science of management is based on principles that evolved by recording observations and experiences. b) The art of management should be based on several recorded and accumulated observations, which are presented systematically. c) Management should make certain cost estimates on the basis of these observations d) However, management should maintain only relevant crucial information. e) A manager should prepare details of work which will then be communicated to the foreman and workers.
Metcalfe suggested a system of cards. Under this system, managers prepared two types of cards, i.e., time cards and material cards. This system was intended to assure the workers that good workers and good work done by them would be known to management. It also provided a method of gauging their work.
2.14
Scientific Management

Scientific management was concerned with improving productivity by improving performance standards of individual workers. The standards are established through systematic observation, experiment or reasoning. Some of the earliest advocates of scientific management included Fredrick W. Taylor (1856-1915), Frank Gilbreth (1868-
1924), Lilian Gilbreth (1856-1915), Henry Gantt (1861-1919), Harryington Emerson
(1853-1931). Taylor however played a dominant role.
2.14.1 Fredrick Winslow Taylor (1856-1915)

Fredrick Taylor is considered as the father of scientific management. Taylor’s first job was that of a foreman at the Midvale Steel Company in Philadelphia where he observed that employees deliberately worked at apace slower than their capabilities. He studied and timed each element of the steelworkers jobs. He determined what each worker could produce and then designed the most efficient way of doing each part of the total work. He implemented piecework wage system and he linked earning of workers to their production (number of pieces produced.

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