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: Q 284 ° _shipfitters' work, etc. It is kept on 3-in. by 5-in. cards, as shown in Fig. 3. , Estimate Sheet The form on which estimates are prepared was especially drawn up to meet the requirements of this es- tablishment. Although the number of estimates made is very large, the size of the individual jobs is usually small. When an estimate for a very large alteration job must be made, it PLATFORMS , SEMAPHORE. SUBJECT THE MARINE REVIEW. the estimating section, and is com- pared with the estimated cost. These comparisons serve not only the pur- pose of checking up the accuracy of the estimators, but frequently bring to light errors in cdst keeping and inefficiency or carelessness in the: shops. A monthly report is made of the percentage variation of the estimated costs from the actual costs. This comparison is also made separately SHIP No. Changing location, BIRMINGHAM. 345 | 29 making future estimates. Fic 5 is always broken up into a number of estimates to: correspond to the number of job orders that will event- ually be issued to cover the work. It is found that about 95 per cent _of the estimates can bepreparedon a 5-in. Py Sin. formu, Vhis form. is shown in Fig. 4. It is printed on heavy paper, and both sides are used. Being printed on heavy paper, the size is particularly .convenient, be- cause it can be filed verticilly, like a card, and need not be fastened in a folder. When an old estimate is wanted for reference, only that one estimate need be taken from the files. The estimate is worked out in de- fail tor labor and material on. the back of the form. Pasters are added to the back in case there is insuf- ficient 'room in the space available. The greater convenience of using a small, compact form rather than a larger form more than compensates for the trouble of attaching addi- tional sheets to the small' percentage of estimates - which, cannot be en- tered in the. space available. . The percentage of indirect expense which is to be used for each shop is fur- nished to the estimating section from time to time as changes are made by the accounting department, and is applied to the direct labor as shown in the figure. The estimate is summarized on the front of the form, and the proposed job order wording is also entered, together with a brief of the corres-- pondence which inaugurated the es- timate. Comparison of Actual With Estimated Cost The actual cost of every completed job summarized by shops is sent to for the work of each estimator, and is a reasonably fair measure of the estimator's efficiency. This compari- son also stimulates the estimator to investigate wherein he went wrong in building up the anticipated cost of the jobs. Disagreement between es- timated costs and actual costs may, @f. course, be due to. either of two causes or' both combined, namely; inaccurate estimating or failute on the part of the production depart- ments to duplicate the output indicat- ed by the unit costs used in making the estimate. . Cases of discrepancies are first in- vestigated by the inside superintend- -ent to ascertain whether or not the estimate was at fault.. If the esti- mate cheeks up correctly and the. ac- tual cost is low, the unit costs. on which the estimate was based. are SEMAPHORE PLATFORMS. . September, 1912 and reliable data are available on which to base investigations of ex- cessive costs. : Index of Estimates The estimates are carefully in- dexed on 3-in. by. 5-in. cards, as shown in Fig. 5, so that they can be readily located in connection with A previous estimate on a similar job is always valuable, especially in the case of repair work, even if the jobs are not identical, because it hetps to check the new estimate; and may bring to the estimator's attention some minor- part of the work which might other- wise be overlooked. Diesel Ship for South American Service The Howaldswerke, Kiel, has re- cently completed for the Hamburg- South American Steamship Co., Ham- burg, the trans-Atlantic twin-screw cargo-boat Monte Penedo, which is propelled by two-cycle crude oil en- cines. Her principal dimensions are: Iength, 350 ft.; breadth, 50 ft.; depth, 27 ft. Her gross registered tonnage is about 4,000 tons; she has a carrying capacity for 6.500.tons, and her speed fully loaded is about 10% knots. The propelling machinery consists of two reversible, 4-cylinder, 2-cycle Diesel- Sulzer crude oil engines of together about 2,000 1, H. P, The auxilary machinery includes a 50 H. P. Diesel engine-driven dynamo; an air com- pressor driven by a similar engine; an accessory steam-driven air compressor; a condensing and water cooling plant. The auxiliary machinery is steam- driven with the exception of the steering gear, which in the open sea SUBJECT SHIP No. Chenging location, BIRMINGHAM. 545 29 Fig. 5 examined and revised if the circum- stances under which the werk was done warrant such revision. If the estimate checks up correct- ly and the actual cost is high, the matter is turned over to the outside or shop superintendent for investi- gation, together with the data of previous performances on which the estimate was based. The estimating section becomes in this way a very valuable asset to the management in locating inefficiency in the produc- tion departments, because tangible is operated by heated compressed air; the necessary steam is raised in an oil fired boiler. -- The steamer Dakotan, building for the American-Hawaiian Steamship Co. at the Maryland Steel Co.'s yard, Spar- rows Point, Md. was launched last month. The Dakotan has a length over all of 429 ft., beam 53% ft. and depth 29% ft, and is the s:cond of -eight freighters contracted for by this com- pany to be launched.