Reviewed by Walker Fesmire The University of Michigan-Flint
This work presents a detailed accounting of how to organize and conduct the operations of a steel mill, written at the turn-of-the century. The author offers a practical approach, and spends con-siderable time dealing with insignificant items and/or procedures. His emphasis on minutiae makes it difficult to hold the reader’s interest. For example, in Chapter XVI, Lewis requires eight pages to discuss the duties and attributes of a factory gatekeeper including a discussion of the type of woman who should be his wife! He devotes Chapter XII to ordering, accounting for, and control of stationery. These are only a few of the many minor topics that comprise this work. On page 161, he describes the office accommodations for a mill foreman: “each foreman must have an office in a conspicuous part of his shop, from which he can obtain an unin-terrupted view of his men. It should be raised several feet above the level of the floor, and be provided with as many windows as possible as well as have a clock and a wash-hand basin with towels.
Although this work is heavy on detailed descriptions, Lewis does offer insights into the environment of the British business world of 1900. Many so-called “recent” business developments have been with us since the beginning of the century, for example, the emerging influence of women on business. On page 25, he praises the addition of lady cashiers. As to lady clerks he notes (p. 47) that “there are thousands of young women earning a respectable livelihood as shorthand writers and typists . . . some male clerks resent the intrusion of women.” He observes that women are expanding their opportunities in the changing arena of employment (p. 77) and notes that “lady draughtsmen . . . are now being employed … it is clear that they are destined to fill a very important position in … the new drawing office.”
Lewis notes the effects of technological change when he cites the possible future influence of the phonograph (dictaphone) and the typewriter. This discussion helps one to understand and appreciate the technological developments that have occurred this century and to recognize that changing technology is hardly a recent phenomena.
The legal responsibilities of a manager towards workers are briefly presented in his discussion of the “Factories Act.” (pp. 133-4. On a related legal topic, he touches upon the problems of checking the references of prospective workers (p. 135) as well as the issuance of letters of reference. He considers the legal limita-tions placed upon employers taking disciplinary action against workers.
Without illustrating the accounting flow, the author devotes several chapters to discussing such cost accounting matters as prime costs, overhead, inventory handling, plant assets, and shipping costs. In these areas, he has included illustrations of many business forms (sales invoices, etc.) that might be adopted.
In summary, by avoiding being overcome by the details and minutiae of this work, one can obtain considerable insight into the level of British business development around 1900. Furthermore, one can appreciate the problems facing business during the early part of this century as well as obtain a feeling for technological developments and operational changes that have occurred since.
