A Letter to General, Departmental and Divisional Construction and Maintenance Officers, Their Agents and Assistants, About Construction and Maintenance Costs (Classic Reprint)

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Excerpt from A Letter to General, Departmental and Divisional Construction and Maintenance Officers, Their Agents and Assistants, About Construction and Maintenance Costs To Officers, Agents and Employees of the Maintenance Departments: Gentlemen: The primal duty of Maintenance Officers, their Agents and Assistants, is to do things, that of the Accounting Officer is to record and to account for things done. The work of Maintenance Officers is done under rules and specifications, so also is the work of the Accounting Officer. If a structure be built regardless of rules or specifications, disaster is likely to follow, and if the accounts be erroneously constructed and stated chaos will, and financial disaster may, be the result. Possibly no two Departments are so mutually dependent upon each other for correctness of results as are the Maintenance and Accounting Departments. Especially is this true with respect to the dependence of the Accounting Officer upon the Maintenance Officer for the correctness of Property and Maintenance accounts. Helpful, intelligent co-operation is the foundation of success on a railway, to give it fully we must know what is needed. The object of this letter is to do my part in an effort to draw the Maintenance and the Accounting Officers more closely together, to the end that they may be helpful one to the other and by perfect teamwork add to the success of the Companies we represent. Each cent of costs you incur for labor, including your own salaries and expenses, the cost of each piece of material you apply to or take out of service, and the cost of all tools and supplies used by you in repairing, improving, adding to or taking from roadway, tracks, fences, buildings, bridges, structures of any kind, tools, engines, cars, and all other physical property, must and does find its way into one of five general accounts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.