Full text: Standard cost finding practice for steel foundries

Flasks: (See Note 4 below) 
Labor and material used for making new wood and metal flasks and repairing them, including 
bottom boards, plates and cross-bars. 
Other Repairs: 
labor and materials used for making repairs to all equipment in molding department except 
flasks referred to in the previous account. 
Molding Sand: 
Cost of molding sand including freight and unloading. 
Fuel: 
Cost of fuel including freight and unloading for mold-drying ovens. 
Supplies: 
Chaplets 
Nails . 
Bar iron and steel 
Gaggers 
Silica flour 
Molasses and glutrin 
Fire clay 
Flour 
Dextrine 
Other compounds used in molding sand 
mixtures 
Chains 
Belt dressing 
Lubricants 
Waste 
Air hose and fittings 
Incandescent lamps 
Bolts 
Clamps 
Shovels 
Riddles 
Brushes 
Lumber 
Rammers and rammer butts 
Tools 
Note 4. Preferably a reserve fund should be created for flasks by charging to costs monthly an 
amount based upon a predetermined rate per net ton of castings produced. The actual expenditures for new 
Aasks and repairs should be charged to this reserve fund. 
Core Department: 
Core Direct Labor 
Coremakers, apprentices, and any other labor in the Core Department that can be specifically fol- 
lowed and charged direct to a job. 
Core Indirect Expense 
Indirect Labor: 
Core oven tenders 
Plate handlers 
Cranemen 
Chainmen 
Sand-mill labor 
Sand-handlers 
Core carriers 
Core box carriers 
Other labor not charged to direct labor. 
Supervision : 
Foremen and assistant foremen in Core Departmen 
Core Department clerks. 
Repairs: . . 
Labor and material used for making repairs to all equipment in Core Department. 
Core Sand: 
Cost of core sand including freight and unloading
	        
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