Front matter
Class T/L M3_
Book iSlf/L__
COP^TRIGHT DEPOSm '
Preface
Four yeai-s ago I announced in my little book, "Economics of Road Construction," that I had in preparation a handbook of cost data for engineers and contractors. At that time this handbook had been under way for eight years, and it seemed nearly ready for publication; but other duties prevented a speedy finishing of the task. The delay, however, has been fortunate in that I have added very much to my knowledge of the general subject. In the meantime, two books have grown out of the original manuscript, namely, my books on earthwork and on rock excavation. The writing of these two books has better fitted me for the writing of this book, and has put me in touch with many engineers and contractors who have generously furnished additional cost data.
So far as I know, this is the first book on engineering cost data ever published. There are ''price books" written for house builders, but they are essentially what their name 4mplies — books on prices of materials and contract prices. This book differs from all such works, aside from the fact that it covers the whole field of civil engineering, in that it is a book in which costs are analyzed and discussed. A contract price is one thing, a contract cost is an entirely different thing, in spite of the common confusion of these terms. In order fully to understand any analysis of unit costs it is necessary to have a detailed description of the methods used in construction and operation. Hence, although itemized cost data occupy many scores of pages in this book, there are many more scores of pages devoted to descriptions of how the work was done, the organization of the forces, and the machines used. The records, in all cases, are actual records taken from every available source of published information, from personal letters sent by engineers and contractors and from my own records.
It is often said that cost data are of no value to an inexperienced man. Generally the men who make such stateiv PREFACE.
merits are themselves possessed of few records of cost, or use this argument as an excuse for not making public such records as they do possess. The very secretiveness of men having cost data which they refuse to make public, nullifies their statement that such data can be of no use to others.
We also hear it argued that conditions vary so widely that grave errors occur when an attempt is made to apply published cost data. Those who have not been trained to study the conditions affecting costs are likely to make serious blunders in any case; but, if this book is in even a slight degree what it aims to be, it will be of greatest benefit to just such men; for it will indicate to them how to analyze costs and how to study methods of performing work economically.
Many of the erroneous ideas about the value of cost recording arise from a confusion of the term cost with the term price. This is not a handbook of prices, although many prices are given. I could have filled ten volumes with prices, and with summaries of costs written by engineers who have failed to state rates of wages and conditions under which the work was performed. But, a short time after publication, all such matter is hardly worth the ink that it is printed with, since wages and prices are subject to constant change.
The attention of contractors is called to the first part of the book in which systems of cost keeping are described. I have outlined what I believe to be some of the best systems of cost keeping. Samples of other record cards and methods than my own are shown; for my purpose has been to elucidate principles, rather than to exploit pet theories as to business management and accounting.
HALBERT P. GILLETTE.
New York, Sept. 1, 1905.
Page SECTION I.— Cost Keeping, Preparing Estimates, Organization of Forces, etc 1
Objects of Cost Keeping... 1 Why Daily Cost Records are
Eexsential 3
Records Should Show Outputs of Individuals 4
Difficulty of Measuring
Dally Output o
Unit Method of Measuring
Output 6
Recording Output by Weighing 8
Record Cardg Attached to
Bach Piece of Work
Record Cards Used with a
Conductor's Punch 10
I se of a Mimeograph for Printing Record Cards. . . 12
Automatic Time Stamps 12
Time Cards and Time Books 13 Cards for Recording Materials Received 17
Use of Slide 'Rules and
Wage Multiplying Tables. 20 Recording Work by Minute
Hand Observations 20
How to Prepare Estimates
and Bids 25
Plant lExpense; Interest and
Depreciation 26
Cost of Fuel for Engines 29
Cost of Superintendence and
Percentage to Allow for Contingencies 29
Percentage to Allow for
Profits 30
List Prices and Discounts. 31
Insurance of Workmen 31
Schedule of Items of Cost. . 32
Unbalanced Bids 33
Causes of Underestimates.. 35
Page
Uniformity in Units of Measurement 37
Subletting Work and Purchasing Materials 38
Contract vs. Day-Labor
Work 40
Instructions to Superintendents and Foreman . " 42
Some Hints for Young Contractors 47
SECTION II.— Cost of Earth Excavation 73
E)arth Measurement 73
Earth Shrinkage 73
Kinds of Earth 74
Definitions of Haul and Lead 75
Work of Teams 76
'Cost of Maintaining Teams. 77,
Cost of Plowing 79
Cost of Picking and Shoveling 79
Cost of Trimming, Rolling,
etc 80
Cost of Wheelbarrow Work 81
Cost by One-Horse Carts. . 82
Cost by Wagons 83
Cost by Drag Scrapers 84
Cost by Wheel Scrapers 86
Cost by Elevating Graders. . 88
Steam Shovel Data 90
Hauling with Dinkeys 92
Summary of the Cost of
Steam Shovel Work 95
References 97
SECTION 111.— Cost of Rock Excavation, Quarrying and
Crushing 99
Weight and Voids 99
Measurement of Rock 100
Kinds of Hand Drills 102
Cost of Hammer Drilling... 103
Cost of Churn Drilling 105 vi
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