-168- position Record as one of their own records because of its value to them as a statistical record of production. Some of these manufactu ers never had such a record before, never knew what their production actually was, and had no means of comparing their present production with that of-any past period. Some manufacturers depended upon the cutting foreman to record the .production on some scrap of paper or other informal record. Produc- tion figures thus depended upon the foreman' s accuracy, his memory, his arithmetic, or his veracity. Now that there must be a label for each handbag, these manufacturers have accurate figures to which th can refer at any time. Some manufacturers use the Label Disposition Record as a physical inventory control over their slqo and as a method of preventing -pa_- roll adding. The shop is. charged vri .th the quantity cut, as per the Label Disposition Aecord, and credited with the quantity completed as per the payroll sheets or actual charges to the finished goods stockroom. The difference is the inventory of goods in -orocess and this is checked weekly or monthly by a physical count. The invento of goods in process is also used by some manufacturers on their mon: ly financial statement to give them a more accurate picture of theix operations. .Many manufacturers who previously had inadequate cost records are n determining their labor costs by dividing the weekly apyroll amount, by the production per Label Disoosition Record. "These are but a fe of the advantages. No doubt there are many more. 9811