Fundamentals of a Cost System for Manufacturers, July 1, 1916
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By used floor space is meant that which is actually in use, exclusive of stairways, passages, elevator space, and idle or unused space. 12 COST SYSTEM FOR MANUFACTXJEEKS. POWER. The second requisite is power, and this must be obtained either from outside sources or generated in one's own plant. The distribu- tion of power is a httle more difficult than that of building expense, and sometimes an arbitrary division based on the opinion of the engineer and superintendent is used, but this method i...s not recom- mended. One difficulty in distributing power charges is that very often the same boiler supplies steam for heating and steam for power generating and it is difficult to say how much for each. For distributing power charges the factor generally used is foTind by multiplying the horsepower required by each machine or depart- ment by the average hours run by each and dividing the sum into the total power charge. Power distribution is a problem in itself, and it varies so much in difiFerent plants that it is impossible to lay down any rules for its solution.
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