Aroh' D Decumen · PDF fileWa shington, D. C. Se ptem ber “ 12, 1918 HIGHWAY COST...
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Transcript of Aroh' D Decumen · PDF fileWa shington, D. C. Se ptem ber “ 12, 1918 HIGHWAY COST...
UNITED STATES DEPARTMENT OF AGRICULTURE
BULLETIN No . 660
Contribu tion from th e O tfice of Public Ro a d s and Ru r a l EngineeringLOGAN WALLER PAGE, Director
Septem be r 12, 1918
HIGHWAY COST KEEPING
JAMES J. TOBIN and A R. LOSH
U. S. Enginéer Econom ists
Re viewe d by
HALBERT P. GILLETTEConsulting Cost Engineer
CONTENTS
Par t 1. Co st Keeping in G ene ralTh e Fundam entals of Cost KeepingCo st Elem entsFixed Cha rgesHighway C o st AnalysisUnits Of Measur em ent
Part 11. CostKeeping fo r H ighwayWorkEssentia ls of a Cost SystemC la ssification of Expenditu resOpera tion CodeMeth od ofObtaining Cla ss a nd Ope ration Num be r from Code
Part 11. Cost Keeping fo r HighwayWork
Me th od ofO bta ining Cla ss a nd Opera tioh Num ber from Cod e
Use of C ode in Opera tionsDeta il of Cost Accounts a nd Ne ce ssa ry C od e s
Re co r d ing Fo rm s
Im m e dia te Use of Co st Da taFina l Dispo sition of Co st Da taDefinitions of Ope ra tion Te rm s
WASHINGTONGOVERNMENT PRINTING OFFICE
1918
Wa shington, D. C. Se ptem be r“
12, 1918
HIGHWAY COST KEEPING .
By JAME S J TOBIN and A . R . LOSH , United S ta tes Engineer Eéonom ists
Revi ewed by HALB ERT P . G ILLETTE , Consu lting 0 0 32Engi'
rieer .
CONTENTS .
Pa r t 1. Cost keeping in gener a lTh e fun dam entals ofcost keepin g 1
Cost e lem ents
Fixed ch a r gesHighway cost analysisUnits ofm easur ement
Pa r t II. Cost keeping for h ighway wor k
Essenti a ls ofa cost systemClassification ofexpenditur esOper ationcodeMeth od of obtaining c lass and oper ati on
PART I.
COST KEEPING IN GENERAL.
THE FUNDAMENTALS OF COST KEEPING
Definition .
—Cost keeping is a, system fo r r ecor ding th e cost of
ea ch u n it of produ ct o r div ision ofw o rk in o rder to fa cilita te com
par ison of su ch costs With cost of o th er sim ilar umts of div ision su nder like condition s . Cost keeping a n a lyzes ea ch u nit of pro du ct o rwork to determin e th e
‘ rea sonablen ess 0 r-
u nr ea son ab1eness of th e
cost,and also to
'
secu re a n in telligen t basis for predicting th e ‘cost
of pr oducing sim ilar un its in fu tu re .
La ck of cost r ecor ds .
—Th e Office of Public Roads a nd Ru r a l Engi
neering,in an extensive investiga tion of highway ma n a gemen t, bo th
by th e Sta te h ighwa y depa rtmen ts a nd by a la rge number bf indi
v idual cou nties a nd townships, brou ght ou t,am ong o ther condi
tions,th e very genera l absence of cost keeping . Few examples of:
pr a ctical and efficient cost keeping Were found in ope r a tion a nd41601
°-18—B u ll . 660—1
Pa r t 11. Cost keeping for h ighway workContinued .
U se ofcode in oper ati onsDetai l of cost a ccounts and necessa r ycodes
Recor di ng form s
Im m ediate u se ofcostdata
Fina l d isposition of cost dataDefin i tions ofoper ation term s
Appendix
BULLETIN 660,U . S . DEPARTMENT OF AGRICULTU RE .
these Were confin ed la r gely to th e Sta te h ighwa y depa rtments .
Only in ra r e instan ces Were cost- keepin g systems foun d in coun tieso r townships . This condition is du e la r gely to th e n otable sca rcityof info rma tion ava ilable on th e su bje ct of highway cost keeping
,a s
pr a ctically a ll textbo oks on cost keeping have been prepa red fromth e Vi ewpo in t of fa cto ry man agemen t a nd a r e not rea di ly a daptableto h ighway work . Fu rthermore
,th e u sefu ln ess of highwa y cost
da ta h a s not yet been gene r a lly apprecia ted by pu blic officia lsPu rpose of th e bu lletin .
—Th e pur pose of this pu blica tion is to pr esen t
,fir st
,in a n elemen ta ry way th e prin ciples Which govern cost
keeping ; second, a pra cticable a pplica tion of those pr'
in eiples to
highway wor k.
Developm ent of cost system 8 .
—COSt keeping wa s develope d in th e
manu fa ctu r ing in du stries . TO Cha r le s Babbage h a s been concededth e hono r of ha vin g fir st ca lled th e a ttention of th e ma nufa ctu ringworld to its desirabil ity
,in 1832
,in h is pu blica tion en titled “
Th e
Economy_
o i Manufa ctu r e .
” Half a cen tur y elapsed,howe ver
,
before fa cto r y mana gers,forced by r elen tless compe tition to e lim i
n a te wa ste a nd in competen cy from the ir fa ctor ies,began to in tro
du ce Systems of cost k eepin g .
Sin ce 1900 th e u se of cost keeping in manu fa ctu ring in du str iesh as d eveloped ste a dily . Dur ing this perio d of developmen t principles rega rded a s ba sic have be en e stablished . While cost keepingfo r highway Wo r k
‘
is of compa r a tively recen t -
o r igin, it is ba sed upon
fa ctory cost keeping,a n d th e same prin ciples govern .
COST ELEMENTS .
Th e term cost,
a s gen e r ally in te r pr e ted and a s u sed in thi s bulletin ,
is th e sum ma tion of expendi tu res expr essed in te rms of'
m on ey
in volved to a cqui r e o r pr odu ce a u tili ty or to per form a servi ce ,
Th e cost of eve r y uni t of pr odu ct,Whether it be a squ a r e yar d of
r oad su r fa ce ma in ta in ed, o r a cu bic yar d of cen er e te Whi ch is a pa r tof a br idge o r cu lve r t, is composed of fou r basic elemen ts of expense ,n amely '
(1 ) Th e cost of labor .
(2) Th e cost ofma ter ia ls .
(3 ) Th e cost of se r vi ce of plan t and equ ipmen t °
(4 ) Th e cost of gen e r al expense o r overhe a d .
LABOR .
Th e costs of labor a r e div ided in to two classes ; fixs t, dim Ct
labor cost ; and , secon d, in dir ect labor cost . All labor charge ableaga inst th e pr odu ct Whi ch can be design a ted a s directly expendedon it is ca ll ed di r ect labor . All labor cha r ge able aga inst pr odu ctionan d n ot di r ectly expended on th e pr odu ct is called indirect labor.
H l GH WAY COST KEEPING . 3
For example , th e cost of m en u sing picks and shovels on excava tionWh o a r e di r ectly expending their efforts on tha t piece of Work is . a
direct labo r charge . A su perin tenden t in charge of a roa d job is n o tdirectly expending labor on exoaya tion ,
bu t is engaged in di rectingth e pr osecu tion of all kinds of work and his expense is an indi re ctlabo r charge
,cha rge able pro ra ta aga inst th e produ ction of a ll th e
Wo r k u n its h e m ay be su pervising . Other examples of indire ct labora r e th e servi ces of Wa tchmen ,
timekeepers, and Water boys.
MATERIALS .
Ma terials also a r e divided in to two simila r cla sses— direct and indirect . All ma teria ls en ter in g th e produ ct a s an in tegra l pa rt of itscompo sition a r e o alled dir ect ma teria ls. All m a te r ia ls chargeable a ga in stth e produ ction bu t Wh ich do not en ter dire ctly in to th e produ cta s an ni tegr a l part of it a re ca lled in dire ct . o r expense ma te r ia ls o r
sometimes su pplies . Th e cemen t,stone
,and sand th a t a r e mixed
together to form th e con cre te ofWhi ch a con crete roa d is constru cteda r e a ll direct ma teri als
,but th e o il u sed fo r lu brica ting and th e ga so
lin e fo r opera tin g th e mi
xer in Whi ch these ma teria ls a r e preparedfor u se a r e indirect ma teria ls or supplies . It is e a sy to cha rgedirect ma terial cost
,bu t often it is very difficult to cha rge to e a ch
produ ct its correct sh are of indirect ma terial cost .
Sm all,o r han d
,tools n ot u sed
‘
a s a part of some plan t un it and
Which h ave su ch a short period of u sefu lness th a t they ar e seldomu sed on m ore than one j ob ,
usually a r e considered su pplies and
therefore a r e pa rt of th e indirect ma teria ls charged to th e Work .
PLANT AND EQUIPMENT .
Plan t in clu des su ch physica l proper ty u sed on th e work a s
land,stru ctu res
,ma chin ery
,live stock
,an d to ols of a more perma
nen t chara cter than those referred to a s su pplies.
“Equ ipment ”
is a less in clu sive term and is in terpre ted gen era lly to mean'
th e
sma ll er and especia lly th e movable plan t un its. Th e cost of th e
service of plan t ” can be charged ni ost rea dily in th e form o f a
da ily ren tal a gain st th e Work u pon Which it is u sed . Thi s r en ta lshou ld be ch a rged Whether th e equi pmen t be owned by th e Opera ting organ iz a tion . or le a sed from o ther own ers . It consists of “Opera ti ng cha rges ,
” Whi ch a r e
(a ) Th e expense of opera tion,
(6) Th e average cost of repa irs,
(0 ) Cha rges for th e time spen t in idl en ess,
an d“fixed cha rges
,
” Whi ch a r e
(d ) Cha rges for deprecia tion ,
(f) Taxes,(9) Insu ran ce .
4 B ITLLETIN 660,U . s .
‘
DEPARTMENT o r AGRICULTURE .
Th e exp ense of oper a ti on .
—Thi s inclu des th e Wages of Opera torsand helpers an d th e cost of su pplies du ring th e peri ods of oper a tion .
Usually these a r e charged directly a ga in st th e Work don e and n ot
in clu ded in th e plant ren tal. It is o nly n ecessa ry tha t they becharged in on e pla ce or th e o ther
,and it is importan t to specify
Wha t is in clu ded in ren tal When leasin g equi pm en t .
Th e aver a ge cost of r epa i r s ;—There is a di fferen ce of opin ion amongcost a ccoun tan ts as to h ow repair s and r en ewa ls to plan t shouldbe cha rged . One V i ew is tha t
'
ren ew‘
a ls m ay be of su ch a n a tur etha t th e u seful life of th e ma chin e h a s been in crea sed an d thereforeth e expense of su ch ren ewa ls should b e looked u pon a s an offse t todeprecia tion . An o ther vi ew is tha t there is n o difference betweenrepa irs and ren ewals, except in degre e , and tha t they all shou ld beconsidered in th e same light ; i . . e .
,indepen den t of depreci a tion
charges . It appea r s tha t th e la tter considera tion permi ts sim plera ccountinga nd does not rely so mu ch u pon in dividu al ju dgmen t asto Whether th e expendi tur e is for repa irs or for ren ewa ls .
After a machin e h a s been rebuil t or repa ired exten sively With th ein ten tion of in creasin g its serv ice able life
,it shoul d be considered
a s a piece of n ew equi pmen t valu ed a t its depr ecia ted valu e, plus th e
cost of ren ewa ls . Thi s n ecessita tes th e compu tin g of a n ew ra teo i
_
depreci a tion on th e basis of th e new va lu e and assum ed n ew
u sefu l life .
Th e approxima te average cost of repa irs,in clu ding extra o r din ar y
repa irs,often can be arrived a t by ca stin g u p old a ccoun ts and
finding Wha t a sim ila r piece of ma chin ery u sed on simil ar Work h ascost fo r repa ir s over a term of ye ars.
Cha r gesfor tim e sp ent in id len esa—To a rrive a t a fa ir and equ itable
da ily cha rge for ren ta l some a llowan ce m u st be m a de fo r tim e spen tin idl eness, b ecau se on th ese days th e fix ed cha r ges still a r e con
tinning and certa in su ppli es a r e n ecessary ev en thou gh th e ma chin ebe n ot in opera tion . Th e usual W ay of a rrivin g a t th e cha r ge forlost time th rou gh idlen ess is to bring together a ll of th e chargesfo r a ye ar and divide them by th e number of days th e ma chin eactually W as in u se . By dividin g th e sum to tal of expense by th enumber of days th e ma chin e W a s a v a ilable fo r u se ev en thou gh no
Work existed on Whi ch it could be u sed,th e resu lt would be a da ily
ren tal With no a llowa n ce for lost time . Th e di fferen ce be tweenthese two ren tals Will show Wha t a con siderable fa ctor in th e fixed
charges thi s item of lost time m ay become . In a ll con tra cts o r a gr e ements on ren ta l of equi pmen t ca re shoul d be taken to specify Whetherth e ren tal is “
per day” or “per d ay of service .
”
Cha r ges for dep r eci ation .
— Equi pmen t is - consumed in produ ctionju st a s truly a s
'
m ater ial . Thi s loss is call ed n a tu r al depr e cia tion .
Deprecia tion m ay be e ith er na tu r al o r fu n ction al .
“‘All equipmen t
HIGHWAY COST KEEPING . 5
progresses ste a dily toward th e scrap pile , sta rting th e da te it is purchased, a nd While its progress m ay be delayed it ca n n ot be pr even tedby repa irs .
” 1 It is a s mu ch an expense on a ste am roller a s th e
cost of fu el bu rn ed in th e fir e box . In th e ca se of fu el th e expenseis immedia te ; in th e ca se of depr e cia tion th e expense is extended overa period of time . Fu n ction al depre cia tion is loss du e to the obsoles
cen ce or in adequ a cy of equ ipmen t .
The r e is n o doubt in th e minds of cost a ccou n tan ts that depreciation of plan t and equ ipmen t shoul d be in clu ded a s a cha rge aga instopera tion ,
bu t there is conside r able diffe r en ce of opin ion a s to h ow
depr e cia tion shou ld be compu ted .
Three fa ctors de te rmin e 111 all ca ses Wha t the deprecia tion shoul d beFirst
, th e o r igin al cost ; second, th e length of u sefu l life ; and third,th e scrap valu e of th e ma chin e When it no longer can be u sed fo r th epu rpose fo r Which it was pu rcha sed
,o r th e salvage valu e , if it is to be
considered a s a ‘fseoond—h and ’ f pie ce of equ ipmen t . Kn owing thesefa ctors, th e problem resolves itself in to h ow to divide th e differencebetween th e origin al cost an d th e scr ap o r salvage valu e (called totaldeprecia tion o r We a ring va lu e ) over th e length of th e u sefu l life of th ema chin e . A number of fo rmu la s have be en devised fo r compu tingdecre ase in valu e o r deprecia tion . Fish
,in hi s textbook on
“Engineerin g E con omies,
”expla ins fiv e su ch fo rmul as . Thr e e of th e m ore
comm only u sed a r e th e stra ight line , th e de clinin g b alan ce , and th e
sinking fund .
Th e fir st is recomm ended as the simplest and perhaps best metho dfo r ro a d Wo r k . By this method th e to tal depre cia tion i s di vided byth e number of ye a r s of usefu l life and th e qu otien t cha r ged off a s a
ye arly depr e cia tion . This i s called th e str a ight—lin e method,and its
gre a test a dvan tage is its extr eme sim pli city .
Th e secon d metho d, a m odifica tion of th e stra ight—lin e method,is called th e declining balan ce method . It is b a sed on th e the ory tha tdu ring th e e a r lier ye a r s of th e life of any ma chi n e th e repa irs a r e
sma llest,and ther efo r e to a r r ive a t a constan t charge fo r rep a irs a nd
deprecia tion , th e depr e ci a tion mu st be '
h e av iest in th e e a r lier ye ars of
th e life of th e ma chin e and lightest in th e la st . Th e plan ,therefo r e
,
is to cha rge off a fix ed percen tage a nnu a lly fr om th e n et valu e of th e
ma chin e . Th i s gives a dimini shing annu al cha rge fo r depr ecia tion . In
th e compa ra tive table (p . 6) this annu a l r a te is abou t 30 pe r cen t . Thi s
is de termined by th e fo rmul a 7“ 1 in Which r is th e per cen tage
of dimini shi ng v a lu e,71 th e life of th e equ ipmen t in yea rs, 11
-
1 th e
o rigin al valu e , a nd 112 th e scrap valu e .
1 Mod er n Accounting, byH. R . Hatfield .
6 BU LLET’
IIV 660,U . s . DEPARTMENT o r AGRICULTURE .
Th e thi r d method i s called th e sinking- fu n d method . It is ba sedon th e a ssumption tha t th e depr ecia tion on a stru ctu re a t any time
is equ al to th e a ccumul a tions of a sinkin g fu nd established fo r renew al
a t th e end of its u sefu l life . Th e depreci a ted valu e plus thi s sinkingfu nd (a ctu al or imagin a r y) a t any per iod equ als th e origin al cost .
COMPARISON OF DEPRECIAT ION FORMULAS
FIG . 1 .
It should be observed tha t n on e of these fo rmulas takes into con
side r a tion in terest on investmen t,ou tpu t, . oost of ope r a tion ,
o r main
ten ance charges. Figu r e 1 gives a gr aphi o'
oom pa r ison of th e abovefo rmul as.
Th e followin g table is a compa r ison of th e annual deprecia tion on
a $600 ma chin e tha t h as an a ssumed u sefu l life offiv e ye ars . It alsois a ssumed tha t a t th e end of this per iod it Will have a scr ap valu e of
$ 100 . Th e annual depr ecia tion is compu ted by th e three formulasdescribed :
Com p a r ison of thr ee m ethods of com pu ting dep recia tion .
Year s.
HIGHWAY cosr KEEPING . 7
Th e theo r y ofn a tu ra l depr ecia tion ,ep itomized
,is tha t a ll equ ipmen t ,
e ven ifkept in th e best of r ep ai r , in time will re a ch a sta te‘
wh e r e r e
p a irs n o longer a r e su fficien t to keep it in e con omica l w orking con dition an d th e en tir e ma ch in e mu st be ren ew ed . T he fu n d cr e a ted byth e deprecia tion cha r ges is in tended to su pply th e mon ey to pu rcha sea n ew ma chi n e to take th e pla ce of th e one expen ded ,
o r to re tireth e o r igin a l in vestment in ca se th e ma chin e n o longer is n e eded .
An y of th e depr ecia tion formul a s is sa tisfa ctory in determ in ingren ta l cha rges, provided th e a ssumed life of th e ma chine be appr oxi
mately corr ect . As th e assum ption of th e u sefu l life of th e ma ch in em ay be th e sou rce of con siderable error
,ther e seems to be li ttle a rgu
men t fo r th e fin er ca lcu la tions a s to methods of di stribu ting th e
deprecia tion .
It '
wi ll be fou n d conven ien t in compu ting deprecia tion to grou pelemen ts of th e plan t having approxim a te ly th e same ser vice able life .
Thi s w ill ha ve th e a dvan tages of requ iring few er a ccoun ts an d tendingto equ a lize hi gh an d low a ssumed ma chin e life .
Rep a irs a nd ren ew a ls a r e charges du e to bre akage o r th e we a ringou t of expendable pa rts of equ ipmen t . It is obvi ou sly in corre ct tocharge to repa irs or ren ew a ls any impro vemen ts or bettermen ts a ddedto any pie ce of equ ipmen t . When su ch improvemen ts have beenma de th e cost shou ld be a dded to th e presen t va lu e of th e
ma chin e an d a n ew deprecia tion compu ted u pon this n ew va lu e .
Ah example of su ch a ca se would be th e a dditi on of a con veyor to a n
old ston e cru sher fo r th e pu rpose of do ing aw ay wi th shovelers . Th e
Th e impro vemen t is n ot a repa ir of any broken pa rts or a ren ew a l of
any pa rt w orn ou t by th e con tinu a l u se of th e ma chine it is a n ew
fe a tu re whi ch a dds to th e va lu e of th e cru sher . A rebui lt se con dhan d ma chine m ay be considered in th e same lightInte r est, taxes, a nd insu r an ce
— In terest shou ld be charged on th e
in vestmen t a t th e ra te p a id or th e preva iling ra te , wher e there is“
n o
indebtedness .
Taxes , a s pa id, shou ld be char ged in th e ren ta l ra te .
Insu ran ce shou ld be char ged e ither a s p a id o r a t th e pr eva iling ra tesif th e organi za tion ca rries its own risk .
e d charges a r e discu ssed fur ther on p age 9 . A table of plan tren ta l is in clu ded in th e Appen dix .
G ENERAL EXPENSES .
Th e fou rth elem en t'
of cost is gen era l exp ense . It often is ca lledo verhe a d ” or “ bu rden
,
” terms der ived from fa ctory cost keeping ,th e u se of whi ch in hi ghw ay- cost keeping is n ot re comm ended .
Gen era l expense in clu des a ll charges tha t can n ot be conn ecteddir e ctly wi th th e cost of labor
,ma teria l
,a nd plan t . For conven ien ce
in a ccou n ting a nd fo r th e pu rpose of secu ring a desirable division of
ro a d cost , gen eral exp ense wi ll be consider ed a s div ided in to two
BULLETIN 660,U . S . DEPARTMENT OF AGRICULTURE .
classes . On e will be referred to as en gine ering an d su pervisionand wi ll inclu de those item s of inspection and engin eer ing whi ch can
be char ged di rectly to th e pi oje ct. Th e o ther class wi ll be referr edto as
“adm ini stra tion expense ” an d in clu de those exp en di tur es
in cu rred in con ductin g a ll th e a ctivi ties of th e depa rtmen t whichar e so gen e r a l 1n cha r a cter tha t they a r e n ot assign able di rectly toany p articu lar pro je ct .
Th e desir abil ity. of separa tin g th e pro j ect cost‘
o i engin eerin g and
su pervision fr om a dm in istra tion cost and u n it costs w ill be app a ren ta fter a li ttle considera tion . Th e wor k of th e engin e er in pr ep arin gth e plans an d specifica tions affects labor an d ma teria l costs on ly inth e kinds and amoun ts tha t m ay be requ ir ed and n ot a t all in th e
efficien cy of their expen di tur e . By ca refullyworked ou t pr ofil es an d
cross- sections an engin eer m ay redu ce th e ya r dage of excava tionrequ ired
,bu t su ch plann ing m ay n ot redu ce th e cost per u n it of
excava tion . To secu re efficien cy in opera tions is th e.
fun ction of th e
su perin ten den t or th e foreman wh o is responsible for th e cost of su chOpera tions . If engin eering an d supervision cost is moor po r a ted inunit cost
,an elemen t is in clu ded over whi ch th e fo r eman o r su per in
tenden t h as no con trol, and hi s efficiency is obscu red thereby . If,on
th e o ther han d,engin eering and su per vi sion cost is in clu ded in th e
charge fo r a dmin istra tion,it is pla ced in a class of expendi tu res over
whi ch th e en gin eer h a s little or n o con trol .Highway a dm in istra tive organiz a tions a r e prescri bed la rgely by
sta tu te and th e a tten dan t costs n ecessa r ily a r e dependen t,in a large
measur e,u pon th e form of th e organ iz a tion
,th e variou s ‘ du ties
requ ir ed,th e methods of fin an cin g, an d many o th er fa ctors
,all of
whi ch a r e con di tion s imposed by legisla tion . To in clu de with thesea dm in istra tive costs th e cost of pr o j ect engin eerin g and su pervisionwould me an th e loss o f valu able comp a r able in forma tion on th e
efficiency of th e divisions of an o rgan iz a tion an d on e type of a dministr ation a l organiz a tion with an oth er .
Adm in istr a ti on .
—Adm in istra tion costs in clu de su ch expendi tu resa s sala ri es and expenses of th e execu tive office rs
,legal Services
,ma in
ten an ce of oth ee,depa rtmen tal engin eerin g
,investiga tions
,expe r i
men ts,clerica l staff
,fisca l Oper a tions
,and m i scellan eou s fixed charges.
Th ese‘
expendi tur es can n ot be a lloca ted di r ectly to any pa r ticu larclass ofwo rk o r to individu a l pro j ects .
Cost a ccoun tan ts ha v e devised numerou s ways of di str ibu tinggen er a l expen ses to th e va riou s cla sses of wo rk . Most of these ,however
,a r e n ot pra cticable in th e di stribu tion of su ch expen ses on
ro a d work . Since indirect labor an d indirect ma teri als a r e di stri b
u ted dir ectly in th e u n it costs,an d engin eerin g an d su pervision a r e
cha r ge able dir ectly to pr o j ects,th e rema in in g po r tion ofwha t wou ld
be con side r ed “bu rden by fa cto ry cost a ccou n tan ts is compa r a tively
HIGHWAY COST KEEPING . 9
small in proportion to th e aggrega te expen ses . Any portion of
gen e r a l expense tha t can be a ssign able directly to a pro j ect shou ldbe cha r ged a ga inst su ch pro j ect . Th e rema inder should be prora tedover a ll th e pro j ect expenditu res for th e period .
Engin eer ing and su p ervi si on—To engin eering and su per vision
should be charged a ll expen ditu res for su r veys,plans
,specifications,
estim a tes,
~tests, and a ll engin eerin g in spection and su per vision in
th e n a tu re of oversight requ ired to secu re th e proper execu tion of
th e work . Su ch expenditu res can be charged directly to individu al
pr o jects .
FIXED CHARGES .
Fixed cha rges a r e those items of expense which go on pra ctica llyun changed irrespective of th e a ctivities of th e organ iz a tion . Th osefixed cha rges whi ch perta in to th e produ ction plan t have been discussed in rela tion to plan t and equ ipmen t . Certa in fixed chargesnot immedia tely connected with pr oduction opera tions m ay best
'
be considered as a part of gen eral expense . Thu s deprecia tion ,
in terest; taxes, and insur an ce a r e elemen ts of expense a lso in rela tionto th e plant and equ ipmen t of th e admin istra tive organ iz a tion
,su ch
a s bu ildings,office and labora tory equ ipmen t
,instrumen ts
,ma chin es
,
and simila r items .
In th e pra ctical a pplica tion of cost keeping,fix ed cha rges a r e con
sider ed only in so fa r a s they a id in th e determin a tion of efficien cy,
and their in clu sion a s an item of cost is a qu estion of a ccoun ting .
Wh ere fixed cha rges resul t from methods of finan cing ra th er thanth e me thods of doing th e work they belong to th e field ofbookkeepingand not cost keeping . Thu s
,where a coun ty issu es bonds fo r ro ad
improvemen t th e in terest is a fixed cha rge whi ch mu st be ‘pa id and
so in creases th e to ta l ou tlay for th e im m ov em entbu t h as no rela tionto th e efficiency
'
with which th e work is exe cu ted,and is
,therefore
,
a ma tter of bookkeepin g and n ot cost keeping . Where two crewsa r e engaged in excava tion
,on e with power to ols and th e other with
han d tools,fix ed charges a r e of prime - importan ce to th e cost keeper
for th e pu rpose of determin ing efficien cy and th e cost of opera tionin e a ch case .
It is cu stomary among con tractors to in clu de all fixed charges as a
part of th e expense of work, and ther efore they appe a r in th e u ni tprices of the ir itemized bids . In making u p hi s estim a tes on uni tprices to check a ga in st su bmi tted bids, th e engin eer therefore shouldin clu de among o ther fixed Cha rges in terest on capital invested in
plant'
and on necessary -opera ting capital , fo r ma terials, p ay roll, and
deferred paymen ts .
Considera tions of fixed charges a r e a lso importan t in th e selecting of equ ipmen t and de te rmining Upon types of improvemen ts .
These considera tions a r e , however, wi thin th e field of engin ee r ing41601
°—18—Bu ll . 660— 2
BULLETIN 660,U . S . DEPARTMENT OF AGRICULTURE .
econ omi cs and n ot‘
cost keeping,al thou gh cost da ta have a most
importan t part in th e fin al de te rm in a tion .
H IGHWAY cosT ANALYSIS .
An an alytica l chart h as been prepa r ed to pla ce befor e th e re aderin concise and conveni en t form a sum m ary of th e foreg oing discu ssionof cost elemen ts appli ed to ro a d wo r k
,and to . show th e rela tion be
tween th e cost elemen ts“
and th e fin a l cost of th e proj ect as expr essedin totals and by u ni ts . Th e hr st column of th e chart con tains th efou r b asic elements of cost . Opposite e a ch elemen t, in th e secondcolumn
,a r e th e classes of expendi tu re , su ch a s direct, indir ect,
'
etc .
Th e thi rd colum n shows in de ta il th e specific applica tion of th e cost .Example , for ma teri als,
” “for labor
,
”su perin tenden ce ,
”etc .
Th e fou r th . colum n conta ins a tabu la tion of th e class of produ ctresu lting from th e cost ou tlay, su ch, for example , - as constru ction
,
ma in ten ance,right of way,
etc . Th e fifth column con ta ins th e fin alcost an d presen ts it by units
,by pr o j ect, etc
Highway cost an a lysis .
E lem ents Classesof of Application ofcost. Pr oduct of cost.
8111111329
5?Of
cost. cost.
Wages of labor er s m e-f
D1r ectch anics, team ster s
’
, etc.
Wagesand expenses ofsup er int
lind ents, for em a
n ,
t i m e e ep er s, guar sInd1r ect
watchm en ,water boy9,
etc., lost labor d ays, la
bor expense .
Mater ials entering intoDir ect p r od uct a s i n teg r a l
par ts .
By um ts, d 1r ect,as per form ed .
Supplies, used bu t not asIndi r ecta par t ofpr oduct.
Oper ation .
R epair s.
Idl eness.
Depr eciation .
Inter est.
TaxesInsur ance .
Sa lar ies and e enses of
engin ee r s, fiel par ties,d r aftsm en , inspector s,and clerks ; office exp enses, tests, and m isce lla
neous expenses for individua l p1 0]ects
Salar ies and expenses of
executiv e , engineer ing,lega l, and cler ica l staffs;expense of office m ain
tenance , exper im ents,investigations ,and fisca l
oper ations ; m iscellaneous fixed ch ar ges.
HIGHWAY ooscr KEEPING . 1 1
UNITS OF MEASUREMENT.
Care shou ld be taken in selecting th e u n its on which to collect costda ta . To o many an d varied u n its w ill make th e system cumbersomeand expensive , while too few m ay impa ir its valu e seriou sly . Fu r
th er m o r e,th e u n its of me asu remen t a dopted for any cost- keeping
system or proj ect mu st be defin ite,expressive
,re a dily obta in able
,
and fam i lia r. Thu s,fo r example
,th e ton an d th e cu bic ya r d
'
a s
applied to broken ston e a r e defin ite u n its and afford a re a dy a n d
a ccu ra te comparison, bu t th e squ are ya rd when applied to a fin ish ed
ma ca dam ro a d is indefin ite u n til a ddition a l informa tion as to th e
depth of th e ma terial is ava ilable . Similarly,many u n its, su ch a s
wheelbarrow,wagon ,
tru ck,o r ca rloa d
,while o ften conven ien t u n its
of coun t in th e field , a r e indefin ite an d alw ays shoul d be redu ced to
defini te comparable un its, su ch a s cu bic yard or ton .
Th e uni ts selected mu st, so fa r a s possible, be expressive of defin ite
opera tions. Thu s,while i n engin eering constru ction th e cu bic yard
is a very common u n it u pon which con tra ct prices a r e based,it i r e
qu en tly is a very uncerta in u n it of performan ce,a s it is a composite
of o ther u n its . For example,in ro ck excava tion there a r e involved
th e follow ing opera tions : (1 ) Drilling, (2) blasting, (3 ) bre aking largechunks
, (4 ) loa ding in to ca rts, wagons, c ars, or th e like , (5 ) transporting
, (6 ) dumping .
Th e importan t item of drilling depen ds la rgely . on th e necessaryspa cing of th e drill holes
,whi ch varies in th e differen t kin ds of ro ck
an d in differen t kin ds of excava tion . Clearly,then
,th e lin e ar foo t
of dr ill holes is th e un it for me asu ring th e ou tpu t of th e dr illers, an dnot th e cu bic ya rd . Transporting th e ro ck is largely a fun ction of
distan ce ; hen ce th e u ni t of transporta tion cost should‘
be th e ton o r
ya rd carried 100 feet'
or 1 mile, and n ot th e cu bic yard withou t th efa ctor of di stan ce .
Th e u nits mu st be obta in able re a dily or th e cost of collecting th enecessary da ta w ill be to o high . Thu s
,fo r example
,to obta in th e
exa ct cu bic yardage an d th e distan ce it was moved ln preparing th esu bgra de for a ma ca dam ro a d with a roa d ma chine would be not onlydifficult
, bu t expensive . Hen ce for thi s class of work th e re a dilyobta in able
,thou gh less defin ite
,u n it of th e squ a re ya rd u su ally is
a dopted .
Tha t th e fu ll valu e of th e cost—keeping system m ay be re alized,th e u n its in whi ch th e da ta a r e expressed mu st be fam i lia r to thosecharge d with the ir collection a s well a s to those wh o a r e to pr ofit
from their u se . Thu s,th e cu bic meter is a s defin ite a u n it fo r meas
u ring e a rthwork'
an d gen erally a s readily obta in able as th e cu bicya r d
, bu t to th e average ro a dman it h a s little o r n o me an ing u n tiltransla ted in to th e terms in which h e is a ccu stome d to think . If
12 BULLETIN 660, U . s. DEPAR TMENT OF AGRICULTURE .
any on e of two or more u ni ts otherw ise would answer equ ally well,
th e on e most famili ar and gen erally u sed a lw ays shoul d be a dopted .
There a r e many uni ts so closely rela ted to th e desir ed uni t of
measu remen t tha t w ith ver y little compu ta tion they can be transformed in to th e desired uni t . For example
,th e knowledge of th e
number of ba g s or ba rrels of cemen t u sed a n d th e pr oportion of th e
mixtu re of th e con crete a r e fun ctions whi ch at on ce determ in e th eamou n t of sand and ston e u sed . A number of tables giving some of
th e more common a n d conven ien t~
u n its of measu remen t u sed incollecting an d compiling cost da ta rela ting to ro a d work, a r e givenin th e Appen dix
- B'
ULLETIN 660,U . S . DEPARTMENT OF AGRICULTURE .
keeper ’s a ccoun ts .
"
Th e ledger, it is well to recall, con ta ins on ly as
debits th e funds received o r appropri a ted and as credits th e p aymen ts made from those variou s fu nds sum m a rized ‘ from a recor dwhi ch car ri es th e distribu tion of these expenditur es a ccording to
su bhe adings o r“
primary a ccoun ts . It is u su a l to classify a ccoun tsas fa r as possible by departmen ts, or with r espect to certa in fun ctionsfo r whi ch funds a r e provided . Su ch a classification of a ccounts pr ovides th e fir st division for th e cost keeper. This division gives wha tu su a lly a r e known as th e gen era l a ccoun ts .
n
, Num ber s or le ttersa r e u sed to represen t these a ccoun ts
,and in these letters or
‘
symbolswe have th e beginn ing of a code for cost keepin g . Th e followingclassificatiOn and corresponding le tters show a departmen ta l divisionof a ccoun ts and a le tter code su itable for highway work :
G ENERAL ACCOUNTS .
C . CONSTRU CTION .
—M. MAINTENANCE .
—R . R ECONSTRUCTION .
—P . PLANT .
A . ADMINISTRATION .
Th e fir st three of these,itwil l be observed, have to do with certa in
ro a d opera tions . It will be fou nd u pon an alysis tha t they consistof th e opera tions n ecessary to produ ce or pr eserve ro a d p arts . A
su bdi
vision of these gen era l accoun ts produ ces wha t a r e ca lled theprimary a ccoun ts . Su ch a di vision is shown below . Th e a ecompanying num bers give a developmen t of th e cost - keeping code :
AND R . CONSTRU CTION , MAINTENANCE.
AND RECONSTRUCTION .
00 to 09. Right ofway . 40 to 49. Br idges and culver ts.
10 to 19. G r ade and - r oadsi de . 50 to 59. Supplem en ta r y par ts .
20 to 29. Roadway . 60 to 69. Engineer ing an d supervision .
30 to 39. Di tches and dr ains.
P . PLANT .
70 to 79. Plant accoun ts .
A . ADMINISTRATION.
80 to 99. Adm inistr a ti on a ccounts.
Th e num bers preceding th e pr imary a ccoun t give th e range of
class num ber s for th e fin al cost - keeping‘ code . Thu s 30 to 39 a r e
th e inclu sive numbers for class costs of di tches and dr a ins . Thisfir st division of th e general a ccoun ts Woul d serve very sa tisfa ctorilyfor a simple cost- keeping system . In su ch case th e fir st set of numbers cou ld be omitted and d
i
tches and dr a ins would be representedby 39 ins te a d of th e range of num ber s from 30 to 39.
HIGHWAY cosr KEEPING . 1 5
To obta in a system of cla ss numbers for more de ta iled costs theseprima ry a ccoun ts a r e fur ther expanded a s shown in th e followingtable :
PRM ARY ACCOUNTS AND CLASS CODE .
0,M
,AND R . CONSTRUCTION
,MAINTENANCE
,AND RECONSTRUCTION .
Right of Way. B r idges and C u lver ts .
00 Pr elim in a r ies .
40 Founda tion s.
01 R ight- oi -way surveys .
41 Abutm en ts.
02 Right- of- way plan s .
42 Pi er s and ben ts.
03 R ea l esta te .
43 Supe r str uctur es.
8351111
2539 0“44 Box culve r ts.
45 Pipe culve r ts.
Gr ade and Roadside . 49 Mi sce llan eous.
10 Cuts and em bankm en ts.
11 Shoulde r s .
12 Be rm s and slopes.
13 Tr ees,shr ubs
,gr a ss
, etc .
19 Misce llaneous.
Roadway.
Subgr ade .
V dr ains .
Sub - base .
Base cour se .
In term edi a te cour se .
Binder cour se .Engm eerm g and Superm szon .
Cushi
on cour se .
Top cour se .
Sur fa ce .
Miscellaneous.
Ditches and Dr a ins .
Ditches and gutter s.
Ditches and gutter s, paved .
B lind dr a ins.
Ti le dr ai n s.
Ca tch basin s.
Dr ain age chann e ls.
Miscellaneous .
P .
’
P LANT AND EQUIPMENT .
Bu ildings, fixtu r es, and gr ounds .
Quar r i es, pits, m a ter ia l ya r ds, etc .
Power tools and equipm en t .Hand tools and equipm en t .Livestock and vehi cles . Pr im a ry Accoun ts.
Cam p equipm en t .Cam p buildings and she lterStor age and tr an spor ta tion .
Misce lla neous.
Su pp lem enta ry P a r ts.
Sign s and sign posts.
Monum en ts.
Gua r d r a i ls .
Cur bs.
Retainin g wa lls and pa r apets.
Ripr ap an d r evetmen ts .
Roadside tr ea tm en t .Misce llan eous.
Loca ti onand r e location sur veys .
Sur veys (for oper a ti ons) .Plan s.
Specification s and con tr a ct pr epa r ati on .
Estim ates.
Expen se of awa r ds.
Office expen ses, engin eer ing .
Super visory engin eer ing .
In spe ction and tests.
Misce llan eous.
PR IMARY ACC OUNTS AND C LASS C ODE—Continued .
A . ADMINISTRATION .
80 Executive .
90 Ma in ten an ce of office .
92 Lega l .94 Cler i ca l . Pr im a ry Accounts;95 Fi sca l .97 Engin eer ing, depa r tm en ta l .99 Miscellan eous.
No 'r E .—Itw i ll b e obser v ed th at n o d ivi sions beyond pr im ar y accounts h av e been pr ovi d ed un d er Plant
and Adm inistr ation . Th ese can b e expan ded fur th er to m eet th e r equi r em ents of th e or gani zation .
OPERATION CODE.
Th e n ext step is to develop a series of opera tions and a cor responding code whi ch Will in clude a ll th e opera tions per fo rmed by
th e variou s depa r tmen ts to constr u ct and ma in ta in th e wo r ks u ndertheir su pervision . This m ay be a ccomplished in either of two
’
ways .
One is to list with e a ch class of work all th e opera tions tha t ar epe r formed u nder it. Th e o ther is to design a te an opera tion by
sym b0 1 and pr efix thi s symbol with a class symbol,design a ting th e
class of work . By th e fir st method su ch an opera tionas rolling ”
would be li sted u nder e a ch ro a dway p art and for both constru ctionand ma in ten an ce In th e la tter metho d, which is followed in this
occu rs only once in th e opera tion code and th e
class code symbol is pr efixed to give it th e distingu ishing classifica
tion . Thu s any work can be in di ca ted by combin ing a cla ss codesym bol and an opera tion code symbol .Th e opera tion code consists of a list of descr iptive phr ases arranged
alphabetically and design a ted by conse cu tive numbe r s following a
dash or decima l po in t . This d ash or decimal shows th e l inkingtogether of th e classifica tion and oper a tion codes . Th e oper a tioncode mu st in clu de all opera tions n ecessa r y to be per formed and th e
phra ses mu st be lim i ted to a single in ter pr eta tion . Th e divisions of
th e primary and gene r a l a ccou n ts given pr eviou sly form th e cla sscode . As these class code numbe r s r epr esen t ro a d pa r ts o r departments of th e organiza tion , a n a ccumu la tion of a num ber of operations for any particul a r ro ad part o r departmen t is effected r e adily
,
by grouping all of those having th e same class number . Below is
given a typical opera tion series fo r th e gen er al oper a tions of con
str u ction,r econstru ction
,and ma in ten an ce of highways . A simila r
code coul d be devised fo r o the r ope r a tions .
HIGHWAY cosr KEEPING. 1 7
THE OPERATION CODE .
Assem bling .
Back filling .
Blacksm i thing .
B lasting .
Bui ldin g .
Bu i ldi ng fa lse work .
Cleaning .
Clea r ing .
Clear ing and grubbing .
Coffe r dam m ing .
Cr ibbing .
Cur ing con cr ete .
Crushing .
Dr agging .
Dr i llin g .
Dr illin g and blasting .
Excavating bo r r ow .
Excava ting'
com m on .
Excava tin g ea r th .
Excava ting loose r ock .
Excava tin g so lid r ock .
Excavating wet ea r th .
Fi lling ruts.
Fi llin g washouts .
Form ing .
Hea ting bi tum in ous m a ter i als .
Hea ting m a te r i alsLayin g .
Loading .
Lo adin g an d hauli ng .
NIETHOD OF OBTAINING CLASS AND OPERATION NUMBER FROM CODE
To procu re a code number fo r any un i t of work it is fir st decidedwha t class of wo rk is under considera tion , and a number is selectedfrom th e class table . Then th e specific opera tion is sou ght for inth e second
,or opera tion ,
table . Th e two a r e j o in ed toge ther wi tha hyphen or dash . Th e code le tter of th e dep artmen t then m ay be
pr efix ed to th e fir st num ber a nd th e classifica tion symbo l is complete .
If it be desired to know th e code numbers to be u sed fo r r e
cording th e labor of a m an m ixin g concre te for u se as a roa d topcou rs e th e class number fo r a ro a d top cou rse fii s t i s looked u p in
th e class code (p . This number is found to be 27 ; then th e
41601°—18—Bu ll . 660— 3
- 37 Loosening .
—38—39 Mixing and placing.
—40 Movin g .
—4 1 Ope r a ting .
Oi ling .
—4 3 Pain ting .
Patr oling .
—4 5 Pil e dr iving .
—4 6 Placing m a te r i als.
—47 Placin g ste e l .—48 Plan ting .
—49 Plum bing .
—50 Plowing .
—51 Pum ping .
—52 Quar rying .
—53 R em ovin g sn ow .
—54 R epai r ing .
—55 R iveting .
—56—57 Scar i fyin g .
—58 Scr eening .
—59—60 Sp r eading bi tum in ous m ater i a ls.
—61 Spr eadi ng m a ter i a ls.
- 62 Spr eadi ng scr een in gs, san d , or chi ps.- 63 Spr inkling .
- 64 Str i pping .
—65 Tam ping .
- 66 Tr im m in g .
- 67 Wa shing .
—68 Washing an d scr eenin g .
—69 Wasting m a ter i a ls .
—70 Wa ter—pr oofing .
—71 Wor kin g on join ts .
—72 Wr ecking .
BULLETIN 660,U . s . DEPARTMENT OF AGRICULTURE .
opera tion mixin g is taken fr om th e opera tion code (p . 17 ) and
fou n d to be 38 . Joining th e two toge ther with a dash produ cesth e fu ll code symbol 27—38. Th e letter “
C”
pr efixed would indica teconstruction wo r k
,while th e le tter “M”
would indi ca te a mainten anceopera tion .
Usu ally n o classification letter will be u sed, bu t inste a d th e capitalletter “
C”
,
“M”
,or
“B”will be shown on th e recor ding form . If
it be desired to kn ow wha t code symbol to u se in order to indi ca teproper ly th e time of a m an spr e ading bitum inou s ma teri al on a r o a dfo r ma inten an ce pu rpo ses, th e letter
“M”is set down fir s t to show
tha t th e work - is tha t of ma in ten an ce . From th e cla ss code (p . 15 )th e num ber fo r a sur fa ce is found to be 28 . Pr eceding thi s numbe rwi th a capital letter “M” gives M—28, which shows tha t ma inten an cewo r k h as been don e on a roa d su r fa ce . Then ther e is selected fr Omth e oper a tion code (p . 17 th e n umber for spr e adin g bitum en
,
whi ch is foun d to be 60 . Th e code symbol for ma in ten an ce wo r kof
“
spr e ading bitumen“
on a r o a d'
sur fa ce then will be M—28- 60 .
USE OF CODE IN OPERATIONS .
In a ctu al u se th e cost keeper gener ally woul d obta in hi s da ta fromth e timekeeper
,wh o Would be charged wi th keeping time an d costs .
A code fo r u se of th e timekeeper would be prep a r ed from th e classa n d opera tion codes , whi ch would - have th e a dvan tage of being abbr e
v i ated and also proper ly arranged fo r th e cost keeper ’s n eeds . Below
is shown su ch a code , whi ch w as u sed on work where costs of th e
prin cipal opera tions w ere desired, and also th e expan ded code , whi chw a s u sed wher e it w as desir e d to make a more deta iled stu dy of
opera tions fo r th e pu r poses of efficien cy .
TINIEKEEPER ’
S CODE.
AB BR EV IATED . EXPANDED .
(1 ) Gr ade and r oadside .
19—17 G r a ding— r ough . Shoulder s—56 Rol ling .
—58 Sha ping .
Misce llan eou s :—0 7 Clea r ing .
—16 Excava ting bor r ow .
—17 Excava ting com m on .
—19 Excava ting loose r ock .
—20 Excava ting solid r ock .
—28 Grubbing .
—31 Haul ing .
—35 Loading .
HIGHWAY oosr KEEPING . 19
TIMEKEEPER ’
S C ODE—Continued .
AB BREV IATED . EXPANDED .
R oadway.
20—59 G r a ding—fine .
(3 )23 26 Ba se cour se —g
’
ene r a l .
23—34 Ba se cour se—laying .
(5 )23—56 Ba se cour se—r olling .
(6)23—62 Ba se cour se—sp r eading sand and
chips.
(7 )27 - 36 Top course—loading and hauling .
(8)27—34 Top cour se—laying .
27 - 60 Top cour se—spr eading bitum en .
(10 )27—24 Top cour se—fini shi ng .
Th e timekeeper ' h a d Only ten co de numbers for gen eral u se , (
bu t
where deta iled costs wer e desired in order to determin e rela tiveefficien cy and to elim in a te w asteful methods 28 co de numbers wereu sed .
DETAIL OF COST ACCOUNTS AND NECESSARY CODES
Th e deta il in whi ch costsa r e recorded mu st be left to th e ju dgmen tof th e Su pervisor o r engm eer ln cha rge of
_
th e.
work. Unn e cessa r yr efin em ents a r e n ot desirable , as they only in crease th e wo rk of
'
thosewh o u sed th e da ta . On th e o ther han d, divisions tha t a r e too gener a] and in clu sive will preven t th e stu dy of resul ts fo r th e pu rpose of
promoting efficiency. Th e u se or fin al di sposition of th e data is th efa ctorwhi ch should determin e th e n ecessa ry deta ils .
Fo r example,let it be assumed tha t a cou nty engineer o r su per in
ten den t desir es costs on a brick ro a d fo r th e pu r pose of makingreports on expen di tu res to th e board of hi ghway su pervi sors . In
thi s case summa ry costs of completed parts probably Wou ld mee tth e requ iremen ts . Th e division s wou ld logically be th e ma in divi
sions of th e ro a d an d th e costs wou ld be coll ected by these di visions .
Subgr ade—56 Rol ling .
- 59 Shaping.
—63 Spr inkling .
Ba se cour se :—12 Cr ushi ng .
—31 Hauling .
—35 Loading .
- 56 Rol ling .
—61 Spr eading m a te r i a ls.
—62 Sp r eading scr eenin gs, f
—63 Spr inkl ing .
27 Top cour se :—31 Haul ing .
—32 Heating bitum i nous m a teri als .
—35 Loading .
—56 Rol ling .
—60 Spr eadin g bitum en .
—61 Spr eadin g m ater ials .
$ 62 Spr eading scr eenings, sand , andchips .
23—0 6 Cleaning base .
20 BULLETIN 660, U . 5 . DEPAR TMENT or AGRICULTURE .
Thi s would provide‘
th e simplest di
vision an d consequ en tlysimplest co de , whi ch for th e case assumed woul d be as follows :
COS T DIVIS IONS . Cod e.
09
G r ade and r oadside (or gr ading) 19
Roadway (or sur facing) 29
Ditch es and dr a ins . . 39
Br idges and culver ts 49
Supplem en ta r y pa r ts 59
69
99
Th e fir st an d th e last two of these divisions would be compiledfrom office da ta so tha t th e cost keeper would be con cerned wi thonly
'
fiv e divisions of field da ta .
Th e n ext a dvan ced step tha t wou ld be desirable in many caseswould be th e cost of m a jor opera tions divided by road pa r ts .
would give informa tion sui table fo r th e comparison of resul ts withwork of a like cha ra cter o r wi th un i t prices or estim a tes .
co s'
r DIVISIONS.
Road pa r t. Op er a tion
Right ofway :
R ea l esta teMisce llan eous
Gr ade and r oadsi deMiscellaneousMiscellan eous Excava ti on , com m on
Roadway :Subgr adeBase cour seTop cour se
Ditches and dr ains
Gen e r a l
Excavating,com m on
Laying .
Ti le d r ain s - Laying
Br idges and culve r ts :Fou nda ti ons . Excava ting, com m on
Foundati ons .
Founda ti ons .
Abutm en tsSup er str uctu r esMiscellan eous
Supplem enta r y partsSigns an d sign postsGuar d r ailsCur bs .
Mi scellan eous
22 BU LLETIN 660, U . s. DEPARTMENT oF AGRICULTURE .
C OS T DIVIS IONS—Continued .
Road pa r t. Op er a tion .
Roadway—C on tinued .
Top cou r se
Top cour se .
Top cour seTop cour se ;Misce llan eous
Ditches and dr a ins :Ditches an d gutte r s Excava ting
,com m on
Di tches and gutter s paved Form i ng .
Ditches an d gutter s paved L oading and haulingDi tches and gutter s paved -Mixing an d placing .
Ditches and gutter s pavedDitches an d gutter s pavedTil e dr ains .
Til e dr ains .
Ti le dr ainsTile dr ains
Ca tch ba sin sCa tch basinsCa tch basins
Br idges and culver ts :Foun da tions . Coffe r dam ing .
Founda tions . Cr ibbingFoundations Excava ting, com m on
Foun da tions Excava ting,wet
Founda ti ons . - For m ing
Foun da tion s . Loading a nd haulingFoun da tionsFoun dati on sFounda ti onsFoun dati on sAbutm en ts .
Abutm entsAbutm en tsAbutm en tsPi er s and ben tsSuper str uctur esSuperstr uctur esSuper str uctur esSupe r structur esSupe r structur esSuper structur esSuper structur es .
Super structur esBox culver tsBox culver tsBox culv er ts
Box culver tsBox culve r tsPipe culver ts
- Cur ing con cr ete .
- Excava ting,com m on .
Laying- Loading an d haul ing- Tam pingBack fillingExcava ting
,com m on
Loading and haulingLaying (br ick)
Mixing an d pla cing (con cr ete )Ba ck fillingLoading and haulingLayi ng (m a sonry) .
Pum pingQua r r ying (m a sonr y)
(Sam e ope r a tions a s abutm ents)Bla cksm i thingBui lding fa lse wor kCur ing con cr ete
Form i ng- Loading an d hauling-Mi xing and p la cing (con cr e te )Pla cing stee lExcava ting
,com m on .
Loading an d haulingForm ingMixing a nd pla cingCur ing concr eteBack filling
HIGHWAY COST KEEPING .
COS T DIVISIONS—Continued .
Road p a r t. Oper a tion .
B r idges a n d culve r ts—Con tinued .
Pipe culve r ts Excava ting,com m on
Pipe culver ts For m ing (headwa lls)Pipe culve r ts Laying (pipe )Pipe culver ts Loading and hauling .
Pipe culver ts Mix ing an d pla cingMisce llan eous Clean ing
Supplem enta ry pa r tsSign s a nd signposts .
Signs and signposts .
Signs an d signpostsMonum ents .
Gua r dr a i lsGua r dr a i lsGuar dr a ilsCur bsCur bsCur bsCur bsCur bsCur bsRipr ap and r evetments
Ripr ap an d r evetm en ts‘ Roadside tr eatm en t . f .
Roadside tr ea tmen tRoadside tr ea tm en t .Road side tr ea tm en t .
Engin eer ing and supervisionLocation an d
'
r e loca tion surveys . Gen er a lSur veys for oper a tions . G en er a l
G en e r a l .Specifications and con tr acts . G ener a lEstim ates G en e r a lExpense of awa r ds G en e r a lOffice expenses engineer ing . Gen er a lSupervi sor y engi n eer ing - G en er a lInspection G en er a lMi scellan eous .
Plan t and equi pm en tQua r r i es, pi ts, etc .
Cam p bui ldings and she lter sStor age and tr anspor ta tionMisce llan eous .
Misce llan eousAdm ini str ation :
Engin ee r ingMiscellaneous
RECORDING FORMS .
Bui ldingLoading and hauling .
- Pa in ting .
Gen e r a lBui ldingLoading and haulingPa intingBa ck fillingCur ing con cr eteExcava ting
,com m on
Fin ishingFor m ingMixing an d p la cingLoading and haulingPla cing m a ter ia ls .
Clea r ingLoading and hauling :Plan tingPa in ting
24 BULLETIN 660,U . s . DEPARTMENT OF AGRICULTURE .
fo rms o r blank books shoul d n ot be perm i tted,a s su ch p ra ctice will
resul t in un reli able da ta , o ften estima ted a t th e en d,
of th e day’s
wo r k,o r a jum ble of meaningless figu r es . Forms to be u sed fo r
recording field da ta shou ld be redu ced,if possible
,to po cket size fo r
th e sake of conveni en ce . Two su ch forms ar e su ggested in thi sbu lletin
,th e sheets bein g 42 in ches wi de
”
by 10 in ches long . It isn ot expected tha t these forms will meet all th e requi remen ts forever y system
,bu t it is beli eved tha t they a r e correct in principle
,
an d wi th slight m odification s will be foun d applicable fo r any
organi za tion do ing highway wo rk .
Th e fo rms design ed and su ggested herein ar e based u pon an d
developed i r Om th e grea t num ber of va ri ou s forms now in u se in
highway wo r k throu ghou t th e Uni ted Sta tes and Can ada . Th e
same fo rm is u sed fo r labor and equ ipmen t opera tions,bu t an a ddi
tion al form is n ecessary fo r materi als,a s it would be awkwa rd to
make ou t indi vidu al sheets for ea ch kin d of ma teri al . Th e da ilysum m a r y of costs
,and th e periodi c an d to tal summa ry cost sheets a r e
in clu ded,to show th e fin a l di sposition an d use of th e da ta collected
on th e daily r ecord forms . Th e fin a l sum ma ries also wi ll fu lfill th e
pu rpose of a fin a l record of th e cost of any job, an d can be pub
lish ed for th e pu rpose of su bstan tia ting and ju stifyin g th e amoun tsexpen ded .
Addi tion a l forms a r e n ecessa ry to record progress an d cha ra cterof th e work -by th e su pervi sin g engin eer
,an d th e metho ds an d
amoun ts of paymen ts ma de u pon th e work . Su ch forms wi ll be
trea ted in a su bsequ en t bulletin .
Th e cost- recording forms a r e ou tlin ed an d u sed a s follows :Form No . 2 (fig . 2) provides for 4 0 en tries of men or equ ipmen t
o r both and their u se on six classifica tions . Th e amoun t fo r e a chin dividu a l item can be given bo th in money and in tota l hou rs .
Thi s form Shows tha t on Au gu st 29,1917
,th e foreman F . Sm ittie
employed a gan g of laborers num bered from 1 to 21 ; en gin eer, No .
4 ; rollers, No . 1 and No . 2 ; team,No . 2 ; gu ards Nos . 1 and 2 ; an d
waterboy,No . 2, on reconstru ction work on th e B . an d W. Road,
section 4 .
These codes show they wer e employed a s follows
11—59 Gr ade and r oadsi de , shoulder s, shap ing .
23—06 Roadway ,bas e cour se , cleani ng .
23—56 R oadway ,base cour se , r ollin g.
23—61 R oadway,base cour se , sp r eadi ng .
27—34 R oadway,top cour se , laying.
27—56 Roadway,top cour se , r olli ng.
HIGHWAY COST KEEPING .
FIG . 2.
41601°—18 —Bu11. 660 —4
25
26 BULLETIN 660 . U . s. DEPAR TMENT or AGRICULTURE.
FIG . 3.
IIIGI-IVJ'
AY COST KEEPING .
FIG . 4.
27
BULLETIN 660, U S . DEPARTMENTVOF AGRICULTURE
DAE Y'
REPORT o r co s'
r s .
.Wh en th e records of th e amoun t of labo r,th e service of equ ipmen t
,
and th e expen di tu r es of ma ter i als have been completed th e da ta fo ra rrivin g a t uni t costs a r e a t hand . Fo r conveni ence in br ingingtogether these thre e elemen ts of cost
,a form h a s been dr awn u p
called th e “Daily report of costs . Thi s i s n ot fo r field u se an d i s
8 1 inches wide and 13 1 in ches long . Th e uni t costs a r e a rrived a t
by ~ setting down aga inst th e code num ber all labor equ ipmen t “
an d
ma terial charges in deta il . These a r e a dded together an d th e su m is
divi ded by th e uni ts of wo r k completed a s estim a ted by th e foreman .
Th e un its cdm pleted a r e checked aga in st th e engin eer’s mon thlyestima te and shou ld n ot show a very gre a t
.
di screp an cy,say n ot over 5
per cen t a t th e ou tside .
Sample labor an d equi pmen t an d ma terials forms for work of con
str u cting a field ston e b a se cou rse of a road an d th e daily report ofcosts form filled ou t from these a r e shown on pages 33 , 34 a nd 35 .
These thr ee forms compose th e en tir e set n eeded to record th e fieldOpera tions and compute uni t costs of such Oper a tions .
IMMEDIATE USE o r COST DATA.
When theda ily reports of costs rea ch th e offici al responsible forth e work h e can re adily prepa r e a graph (fig . 6 ) showing bo th th eestima ted uni t cost an d th e a ctu al daily uni t cost i n con veni en t form .
Any wi de di ver gen ce between th e estima ted an d a ctu al costs isappa r en t a t on ce an d can b e investiga ted . Th e horizon tal axis ofth e gr aph in thi s case is divi ded to show th e days of th e mon th .
Th e ver tica l axis is divi ded to show th e uni t cost of th e wo rk . Some
su ch cha r t will show effect o i . condi tion s “
upon th e wo r k.
FINAL DISPOSITION OF COST DATA.
It h as been po in ted ou t tha t th e obj ects of a cost- keeping systema r e two . First
,to '
show th e efficiency of per fo rmance an d fa cili ta teth e redu ction of costs
,an d
,secon d
,to su pply da ta wh
i
ch m ay be
u sed fo r th e in telligen t estima ting of fu tu re impro vemen ts and to
fu r ni sh ma te r ials fo r pu blished reports .
Highway work obvi ou sly is a -pu bli c impro vemen t pa id fo r en tirelyfr om funds de r ived fr om th e pu blic revenu e . Ultima tely
,then
,th e
taxp ayer pays fo r al l of thi s impro vemen t and is en titled to a fullan d deta il ed a ccoun t of h ow thi s mon ey w as expended . Aga in
,
publi c reco r ds of this kin d a r e a ll tha t rema in to be u sed fo r th ecompa r ing of th e effiCien cy of on e a dmini str a tion wi th tha t of an o ther .
It w ou ld appe a r,ther efo r e
,to be a step in th e di r ection of go od
ju dgmen t fo r a ll those in cha r ge of publi c 1m pr ov em en ts to a dopt
HIGHWAY cosr KEEPING . 31
some sim fle system of cost keepin g su ch a s is Ou tlin ed herein , whi chcould be u sed bo th a s an a id to presen t efficien cy and a s a completerepo rt of th e abili ty of th e official s in cha rge to get th e mo st fo r th e ‘
pu blic fun ds .
Fo r th e pu r pose of presen ting in con cise form th e costs a nd a lso to
show th e progress being ma de du ring th e perio d of constr u ction th e
fo rm shown on page 36 ,“Report of Progress and Cost,
”is su ggested .
Th e costs whi ch comprise this repo rt m ay be compiled from da ilyreports . Su ch compila tion m ay be ma de fr om d ay to day on a form
simila r to th e one shown on p age 37 . Where th e cost da ta a r e der ived
in gre a ter de tail than i s provided for by this form,th e
“Cost Com
pilation Form”m ay be a rranged i n severa l shee ts .
F1G . 6 ,—G r aph sh owing estim ated and actua l costs.
Th e “Fin al Co st Summa ry ” shown on‘ page 38 is fo r th e pur po se
of br in ging toge ther a ll expendi tu res invo lved an d all uni ts of wo rkdone
,and to show u n it costs
,to ta l cost of p arts, per cen t of cost by
pa rts,an d to ta l cost of th e en tir e impr ovemen t .
Th e da ily time and 0 0st recor d of fo r eman Wa u gh ’s cr ew (fig . 7 )
86 hour s labor on code 23—34 (laying ba se cour se )14 hour s labo r on code 11—59 (shaping shoulde r s) .14 hour s labor on code 20—59 (shaping sub - gr ade )28 hour s labor on code 23—12 (cr ushing ba se cour se )10 hour s labor , 1 hour te am hi r e on code 23—56 (r o lling ba se cour se115 hour s te am hi r e on code 23—31 (hauli ng base cour se )
Th e da ily record of ma terials and su pplies (fig . 8 ) sh Ows
Expendi tures for 87 cubic ya r ds fir ed ston e on code 23—34 (laying base cour se )One qua r te r ton coa l on code 23—56 (r o lling base cour se ) ;
32 BULLETIN 660,U . s. DEPARTMENT OF AGRICULTURE
These da ta a r e combin ed an d arranged on th e da ily report of costsfo rm (fig . 9 ) so as to make possible th e re a dy determ in a tion of un i tcosts . In
“
thi s ca se n o indi rect labor cost is cha r ged toTe am s wer e u sed only for hauling and were requi red to make a
certa in number of trips per day.
Th e amoun t cf w or k don e w as'
r epo r ted to th e su perin tenden t byth e engin eer in charge of this division of th e work .
HIGHWAY COST KEEPING .
FIG . 7 .
33
34 BULLETIN 660,U . s. DEPARTMENT or AGRICULTURE .
HIGHWAY COST KEEPING . 35
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DEFINITIONS OF OPERATION TERMS .
In r o a d Wo rk it is n ot uncommon to find tha t th e same ope r a tionsa r e design a ted by diffe r en t te r m s in diffe r en t sections of th e cou n try .
It h as been thou ght adv isable , the r efo r e , to define br iefly th e processesWhi ch should be included by th e cost keepe r under e a ch ope r a tion .
Som e of these ope r a tions Will be found to ov erlap som ewha t under ce rta in conditions . This slight ov e r lapping , howev e r , se ems preferable toth e pr esen t ambiguity ln th e meaning of many of o u r r o a d te r m s .
Adh e r en ce to th e following defin itions W ill serve , the r efo r e , to makesu ch cost da ta a s a r e collected m o r e ne arly comparable , regardlessof locality . Th e sev eral ope r a tions a r e defined in te rm s of th e
processes Which they in clu de .
Assemblin g.— Shall inclu de a ll b r inging toge the r o r colle cting of tools and equ ipm ent
,
se tting u p of machinery ,por table shacks
,and a ll othe r str u ctu r es Whe r e th e pa r ts
a r e d e liv e r ed “knocked down ” and r eq iii r e only bolting o r r iv eting togethe r .
B ack filling.—Shall inclu de a ll processes of r efilling excavations o r filling aga inst th e
back of abu tm en ts,walls
,etc
B la cksm ithing.—Shall inclu de a ll proce sses of working or shaping m eta ls
,exce‘pt
r iv e ting,and shall in clu de .also su ch work i n r epa i r ing th e m eta l pa r ts of machinery
and equ ipm en t .
B lasting..
— Sha ll inclu de a ll m ethods of r ending o r looseni ng of r ock , e a r th ,,
o r othe rm ate r ia l Wi th an explosive .
Bu i ld ing.—Sha ll inclu de th e making
,e r e cting
,and e stablishing of bu i ldings, str u c
tu r es, o r pa r ts, except b r idge s o r por table str u ctu r e s d eliv e r ed b u t to'
fit.
Bu ilding fa lse work .—Sha ll in clu de th e bu ilding or e r e cting of a ll tempor a ry su p
por ts and b r a c ing necessary for th e e r ection of str u ctur es .
C le an in g.— Sha ll inclu de a ll removal of d i r t o r d ébr is by any means fr om th e su rfaces
of roadways o r fr om d i tche s,d r a ins
,cu lv e r ts
,e tc .
,and shall inclu de th e sweeping
of all r oad su r faces . It shall be applied also to th e oper a tions necessary to r em ov ede lete r iou s m atte r o r coa tings fr om -th e su r faces of su ch str u ctu r es a s b r idges
,bu ild
ings,“
gu a r d r a i ls,etc .
C lea r in g .— Shall inclu de th e fr e e ing of th e roadway and r oadside of a ll v egeta tion
o r incumbrancesC le a r in g and gru bbin g .
— Shall inclu de in addition to clearing,a s d efined above
,
th e removal and disposal of stum ps .
Cofi'
e r dam m ing.— Shall include only th e bu ilding of ooffe r d am s .
Cr ibbin g.- Shall inclu de th e bu i lding of a ll kinds of tim be r c r ibs to r e ta in o r su sta in
e a r th work .
Cu ring concr ete .—Sha ll inclu de th e carefu l pr otection and slow drying of con cr ete
,
to pr ev en t cr aoki ng o r inju ry of any kind‘
u nti l th e con cr ete h a s ha r d en ed .
C r u shing.— Sha ll inclu de a ll r edu cing of ston e o r othe r m a te r ia l to small pa r ticles
by pou nding or squ eezing , Whethe r th e Work b e d on e by m a chin e o r hand .
Dr agging.—'
Sha ll inclu de th e sm oothi ng of a roadway sur face o r th e shaping and pa r tia lcom pa cting of r oad cou rses Wi th a r oad d r ag .
Dr illin g .- Sha ll inclu de th e piercing o r bor ing of any m a te r i a l
,a s i r on o r r ock ,
Wi thd r ills ope r a ted by hand or d r iv en by powe r .
Dr i llin g and blasting.—Sha ll inclu de
,in addition to th e drilling , th e loading of
th e holes W ith an explosive and th e deton a tion of th e explosive cha rge .
Excavatin g.—Sha ll inclu de th e gr ading of th e roadway
,d i tch es
,and slopes , and also
th e hollowing ou t by cu tting o r digging of a ll excavations fo r d r a inage str u ctu r es .
4 0 BU LLETIN 660, U . s. DEPARTMENT OF AGRICULTURE .
Filling r u ts .—Thi s ope r ation needs no explan a tion .
Filling wash ou ts .—Thi s oper a tion needs n o explana tion .
Finish in g.—Sha ll inclu de a ll othe r work necessary to Com plete a r oad or pa r t of a
roadway .
Form ing .—Shall include th e bu ilding of all
"forms for con cr ete work and th e removalof th e same .
G en’
e r a l.—Sha ll include a ll cha rges impossible to a lloca te d ir e ctly as belonging toany othe r ope r a tion in th e table , or as a summ ary of oper a tions on p
’
articnlar
p osts When desir ed .
G r ou ting.—Sha ll
'
include a ll filling ou t and fini shi ng of any work Wi th a thin wa te rycem ent, o r cem en t and sand m ixtur e
,as th e gr ou ti ng of. brick pav em en ts, etc .
G r u bbiiig.—Shall inclu de th e r em ov a l of stum ps and r oots.
G uar d in g—Shall inclu de all charges for wa tchm en,barr ie r s
,signs, and Warning
lights du ring th e pe ri
od tha t th e r oad is being constr u cted o r r epa i r ed .
Har r owing—Sha ll include a ll m ethods of br eaking u p c‘lods of m ate r i a l on th e r oad
or m ixi ng W ith barrows th e m ate r ia ls of Which th e r oad i s to be m ade . It differsfr om loosening .
Hau ling.+Sh all include th e tr anspor tation of m ater ia ls o r equipm en t .Heating—Sha ll include all processes of r aising th e tem per a tu r e of m a te r ia ls by th eappli ca tion of he a t .
Laying—Sha ll inclu de th e coating, spreading ov e r , o r cov er ing anyroadway cou rse
or r oad su rface Wi th any m ate r i a l, th e placing in definite positi on of sim i la rindividu a l pie ce s of pr epa r ed m ate r i a l, or th e constr u cting of a roadway cou r se.
Load in g.—Sha ll include th e placing of any object or m ate r ia l in a conveyance .
Loadin g an d h au ling.- Sha ll include a com bina tion of loading and hau ling, both of
Whi ch hav e been defined .
Loosening —Sha ll inclu de th e br eaki ng u p of a dense , close mass, as an old r oad sur
face,into detailed pa r ticles W ith picks, sca r ifie r s, or any othe r equipm en t
Mixing—Sha ll inclu de a ll blending of m a ter ia ls in to masses by stir r ing or tu rning,
su ch asth e m i xing of con cr ete ,wa te r , aggr ega te , bu tshall n otincludeha r r owing .
Mixing and p1acin g.—Sha ll inclu de , in add ition to m i xing , th e loca ting o i -th e m ixed
m ate r i al in a desi r ed position .
Moving —Shall inclu de a ll ope r a tions necessary for shi fting o r chan g ing th e posi tionof any object . Thu s it is a general te rm and may inclu de a number of specificope r a tions.
Oper atin g.—Sha ll inclu de th e continu ing in a ctiv ity of any m a chin e ry .
O i ling.—Sha ll inclu de th e spraying or coa ting of a r oad sur face with liqu id b itum inous
m atte r .
Pa inting.—Sha ll inclu de th e cove r ing of any ob ]ect Wi th a coa ting of a pr epa r ed
pigm ent ; also shall inclu de Whitewa shing .
Patr oling.—Shall inclu de th e con tinu ou s serv ices of patr olm en r epai r ing and m a in
ta ining a d esign ated str e tch of r oad .
Pile d r iving.—Shall inclu de th e placing of piles or sheathi ng by means of a driv ing
ham m e r .
Placing.—Sha ll i nclude th e loca ting in a desi r ed position of any object o r m a ter ia l .
Planting.—Sha ll inclu de th e pu tting o r placing of any sod , seed , Shr ub , or tr ee fo r
gr owth .
Plum bing.—Sha ll inclu de th e pr epa r a tion and placing of pipes , pumps, etc . ,
r equ i r edto de liv e r wate r to th e r oad .
Plowing.—Sha ll inclu de th e loosen ing of any m a te r i a l by th e u se of a plow .
Pum fing—Shall inclu de th e li fting or driv ing of any m ate r i a l by pumps .Quar rying.
—Shall inclu de th e taking ou t of stone fr om an excav ation o r qu a r ry .
Removin g snow.—Requi res no explana tion .
HIGHWAY cos'
r KEEPING . 4 1
Repa ir ing.—Shall include a ll a cts of r etu r n ing to a sound sta te any r oad pa r t Whe r e
th e work done is not extensive enough to be cla ssified as r e constru ction .
Riveting.—Sha ll include th e u niting of two or m or e pieces Wi th r ivets and th e heading
of th e r ivets.
Rollin g.—Sha ll include a ll compressing of roadway o r surface m a te r ia l W ith a hand ,
hor se,o r powe r r olle r .
Scar i fying.—Sha ll inclu de th e loosening or sti r r ing u p of th e su rface or th e b r eaking
of a bond of th e r oad . This is a lmost synonymou s W ith loosening .
Scr eening.
- Sha ll include th e removal of a ll undesirab le pa r ticles fr om any m a te r ia lby passi ng it thr ou gh o r ove r a screen , o r both .
Sh aping.
courses to a “
r egu la r form of section .
Spr ead ing.—Sha ll include th e sca tte r ing or distr ibu ting of any m a te r ia ls ov e r a large
sur face in orde r to form a coating o r layer of u ni form depth .
Spr ink ling.—Sha ll inclu de th e distr ibu ti on of wa te r , in a .fine coa t ov e r a su rface .
Str ipping.—Shall include a ll r em oving or
‘
taking off th e cov e r o r bu rden fr om gravelpits o r qu a r r ies.
Tr imm ing—Sha ll include th e cu tting off of small qu antities of excava tion to m ake
th e roadway or r oadside conform to a r egu la r ou tline o r se ction .
Was' hing.
—Sha ll include th e removal of any undesirable m a tte r fr om a m a te r ia l byu se of wa ter .
Wash ing and screening.—Shall include, in addition to washing , th e processe s ex
plained u nder scr eeni ng .
Wasting m ate r ia l.—Sha ll inclu de a ll depositing on a dump or spoil bank of excav a tedm a te r ia ls tha t can not be u sed in zem bankm ent.
Waterpr oofing.—Sha ll include a ll pr otecting fr om wa te r of concr ete walls , etc . , by
th e u se of bitum in ou s o r any othe r“
m ate r ia l .Working on j oints .
—Sha ll inclu de a ll'
th e labor made necessary by th e m tr odu ctionof expansion or contr a ction joints, na tu r a l or a r tificia l , and also th e openi ngs betweenr egul a r se ts, as the join ts in a b r ick roadway .
Wrecking.—Sha ll inclu de th e tea r ing down or destr oying of any str u ctu res.
sh ouldersand
APPENDIX .
TABLES USEFUL IN DETERNflNING COSTS AND PREPAR ING ESTM ATES .
TABLE 1 .
—S om e of the m o r e com m on u n its of m easu r em ent used in co llecting cost da ta
on highway wo rk.
Aggr ega tes, ston e , sand , gravel , etc . Cubic yar d or ton of pou nds.
Bitum inou s m a ter ia ls Gallon,or ton of poun ds .
Blocks : Br i ck, ston e , aspha lt,wood , etc . Thou sand .
B r idges and culv er ts :Pound , or ton of poun ds .
Pa inting, cleaning, e r ectin g, or r azi‘
ng , often by .Lin ea r foot .
Con cr ete , masonry, etc Cubic yar d .
Cem en t, Por tland , ba r r el of 4 bags Bag,94 pou nds
Clearing,clea r ing and grubbin g, grubbing . Acr e .
Con cr ete Cubic foot or cu bic yar d .
Cur bs , cu r b and gu tter , gu tter s Lin ear foot .
Culv er t pipe—Metal , v itr ified , con cr ete , wood , etc - Lin ea r foot .
Ditches, dr ains , dr a in tile . Lin ear foot .
Excav a ti on,em bankm en t, and ear thwork in gen
er a l Cu bic yar d .
Fences , gu ard rails , etc . Lin ea r foot .
Lumber . Thousand board feet .Pipe—Dr a in ,
sewer, pipe r a il ing, etc Lin ea r foot .Lin ear foot .
Roadway : Cou rses, sur faces, su bgrade , etc ; constru ction
,r econstru ction ,
and m a in tenan ce operations U su ally squ are yard .
Steel and iron— Shapes , rods , pipes , mesh, etc . . Pound,or ton of pounds .
Uni t m a ter ia ls , str u ctur es, or pa r ts, as blocks , inl etcovers
,m onum en ts, sign posts, etc Single uni t or thousand
TABLE 2.
- Cu bic ya r ds of m a cadam com p a cted in p la ce p er 1 00 feet of r oad for va r iousw idths .
1
W idth .
2 inches . inches . 3 in ches . 33:5 1‘
m h es . 4 in ches . 5 in ches . 6 in ches . 7 in ches.
Cw yds . Cw yds . Cw yds. Cu . yds . Cu . yd3 . Cw yds . Cm yds .
i B erger and Bonn ey.
(kw. yds .
12. 35 15 . 44 18. 52 21. 60 24 . 70 30. 87"
37. 04 48. 21
HIGHWAY ~
oosr KEEPING. 4 3
TABLE 3 ,
—Ga llons of bitum inou s m a ter ia l needed p er 100 feet of va rying width .
l
G allons p er squ ar e ya rd .
Width.
1 Adap ted fr omHa rger and Bonn ey .
No 'r E .—Biti1m inou s r oad m a ter ials u su ally aver age fr om 45 to 50 gallons to th e ba r r el.
TABLE 4 ,
—Feet fin decim a ls of a m i le .
1
Feet . Miles. Feet . Miles. Miles. Feet . Miles.
1 Har ger and Bonn ey .
TABLE 5 .
—Num ber of squ ar e yar ds and acr es per 100 feetand per m i lefor va r iou swidths.
Squ ar e yar ds; Acr es. Squar e yar ds. Acr es.
W idth WidthPer m ile . Pe r m i le . Per m ile .
44 BULLETIN 660,U .
-
s .
"DEPARTMENT OF AGRICULTURE .
TABLE 6 .
—Cu bica li
contents of va r iou s vehicles com m on ly u sedfor tr anspor ting m ater ia l
"Loose m easur e ]
On e hor se (r egul a r size) 3 by 4 feet by 9 in chesOne hor se (large) 3 by 5 1 fee t by 12 in chesCon cr ete , push
Fresno scraperScr aper drag :
No . 1 .
No . 2.
Scr aper Wheel :No. 1
No . 2
No . 3
Wagon :Slat- bottom dump , 3 by 9 feetby 12 inchesDump bottom , 3 by 9 feet by 24 inches .
Wheel- ba r r ows :R egular sizeLa rge
TABLE 7 ? Qu antities r equ iredfor 1 cu bic ya r d of concr etefor va r iou s m ixtu r es.
(Based on one bar r e l of cem ent being equ a l to 376 p ,oun ds or 4 bags of 94 pounds ea ch, and a bar r e l equ alto 3.8 cu bic fee t and u sing stone , 45 p e r cen t v oids.
Mix tur e . Mater ia l necessary for 1 cu bic yar d ofconcr ete .
Cem ent .
Sand ,S . Stone G .
Bar r e ls . Bags.
‘ A v ery handy formula fo r findi ng th e am oun t of ma ter ia l tomake 1 cubic yard of concr e te is :
Exam ple
Barrels of cem en t to make a cubic yard of m ixtu r e
To fin d th e cubic yards of sand : Mul tiply barrels of cem en t bypr opo r tion a l pa r t of sand and th e pr odu ct by Example :1 .3 X 2—5 cubic yards of sand . To find th e
‘ cubic
yards of stone,m u ltiply th e barrels of cem en t by th e pr opor tion a l
pa r t of stone and th e pr odu ct by Example :
4 6 BULLETIN 660,U . s. DEPARTMENT or AGRICULTURE
TABLE 8 ,
—C’u bic yar dsfor sum of end ar eas—Con tin u ed .
(Length ofprism 100 feet . )
NOTE .—By W isconsin Sta te High way Commission .
HIGHWAY COST KEEPING .
w i H v—‘ v—‘ v—‘ v- d v- i v—d
v—i r -d v—i v—‘l v—‘I
.
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oomm
.
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ooom
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.
o
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8888.
8888.
8888.
4 8 BU LLETIN 660,U . 5 . DEPARTMENT OF AGRICULTURE .
TABLE 10 .
Hour s .
R ate .
30. 80
Wage table .
HIGHWAY COST KEEPING .
H our s —Continued .
4 9
50 BU LLETIN 660,U . s . DEPAR TMENT OF AGRICULTURE .
PLANT AND EQUIPMENT RENTAL TABLE.
Th e information contained in thi s table h a s been gathered fromv arious sour ces and a s complete data ar e giv en in connection therewith a s were av ailable at
’
th e time it was secu r ed . While all of th erates given were those actua lly used on construction work, their u sea s a basis for rentals in specific cases is not recom m ended .
S chedu le of r en ta l r a tes u sed du r ing the season 191 7 on wor k of consider able m agni tude .
"Th e r ates m ention ed a r e p er d ay
Au tomobiles .Adding and listing machinesBu ckets, tipple an d bottom dump
Bu ckets,orange - peel
,1 yar d
Bu ckets,orange- peel
,less than 1 yard
Boiler,and 3- dr um engin e
Boiler, and 2- dr um engin eBoiler, and 1 - dr um engine .
Boiler only,30 h or sepowe r
'
and smallerBoi ler only
,larger than 30 horsepow er
Block machine,concrete
Cars,skip
,
i
yar ds .
Cars,skip
,3 yards
Car s , steel , 1 yard and smallerCars, 4 yards, wooden .
Cars , 6 yards, woodenCars , 12 yards, woodenCars
,1 hepper
,radial gate
Crushers onlyCrushers
,With elevator an d screen
Conveyor,grav ity , per 100 feet"
Compressor,10 by .10 Wi th steam engin e
Compre ssor, 8 by 8 belt drivenCompressor
,W ith gasoline en gine on Wheels
Compr essor,Westinghouse , 9% in ch
Drill,au to traction
Dm np wagonsDiving ou tfit Wi th pumpsD erricks
,60 feet to 85 feet
Derricks,30 feet to 59 feet
Derricks,less than 30 feet
Derricks , breastDerricks
,circle swing
Elevators,platform or bu cket
Elevators,With bin s for con cr ete
Engin es , skeleton ,3 d r um
Engin es,skeleton ,
2 d rumEngin es
,skeleton
,1 d r um
Engin es,steam
,horizontal, 11 to 40 horsepower
HIGHWAY COST KEEPING . 51
Engines, steam , u pright , to 10 horsepowerEngi nes , gasoline , to 8 horsepowerEngines
,2- d r um ,
with electr ic motorEngines , gasoline , 10 horsepowerEngines
,derrick ,
swingi ng .
Hammers,riveting
Hod e levating machineLeveling instruments, engineers ’
Locomotive,36 - inch gau ge .
Locomotive,standard gau ge
Mi xers , with boiler sid eloaderMixers
,w ith electric motors , 1 yard
Mixers wi thou t boiler , less than 1 yardMixers wi thou t boiler , 1 yard and largerMixers with gasoline engineMotor cyclesMotors
,2 horsepower
Motors,5 horsepower .
Motors,50 horsepower
Pumps , centr ifu gal , 10 - in ch,belt driven .
Pumps,centr ifugal , 10 - in ch
,wi th motor attached
Pumps , centrifu gal , 8- inch,steam connected
Pumps, centrifu gal , 6- inch , steam connectedPumps , centri fugal , 4 - inch
,steam connected
Pumps , du plexa nd triplex to 3 - inchPumps
, pu lsom etor to 4 - inchPumps , diaphr agmPumps
,diaphragm ,
with gas enginePumps, triplex, wi th belt driv ePi le drivers ,Pile drivers , drop , wi th single drum engine and boilerPile hammers
,steam
,u p to pou nds .
Pile hammers , steam ,larger than pou nds
Rai l , pe r ton .
R oller , hor seSteam dr illsSm all a ir d r ills
Steam roller .
Steam sh ovelSprinklin g cart.
Saw benchesSaw benches , wi th motor or gasoline engineScale boxes
Typewriter
Fu el and lubricants were n ot inclu ded in these prices , nor wa s th e p ost of repairs ,all of which were bor n e by th e or ganization u sing th e equipment . All equ ipmentwas to be retu rned to th e owner in good condition .
BU LLETIN 660,U . 8 . DEPARTMENT OF
‘ AGRICULTURE .
Ren ta l p a id for u se of equ ipm en t on S ta te highway work du r ing the yea r 191 7 , by'
con tr a ct.
Air compressor drill ou tfits while necessarily on site of work , per day $3. 00
Crusher, inclu ding screens and bin s , per day 8. 00
Con crete mixer and labor, per cu bic yard of concr ete 60—1 . 72
G rader while necessari ly on site of work, per day 15. 00
Steam roller, per l inear foot of roadway rolled 06
Steam shovel whi l e necessarily on site of work , per day 20 . 00
Small tools,such a s lanterns
,rubber boots
,axes hammers
,drills
,
bars,plows
,.harrows
,picks
,shov els
,wheelbarrows
,and of
_
likecharacter
,were included in th e un it prices paid for comple ted work.
Th e work w a s done by a contractor who wa s paid a fixed amoun t forunits of work comple ted ; All materials used were paid fo r by th e
State . Th e contractor furnished coal,oil
,repairs
,etc . . fo r his
equipment at th e ren tals quoted .
Ren ta l p a id for u se of equ ipm en t on S ta te highway work, season of 191 7 ; work don e byS ta tefor ces, equ ipm en t owned by town s and individua ls.
Boilers , abou t 25 horsepower, per day $5 . 00
Crusher, screens , bins , and.
engine, per day 10 . 00
Heater (for stone) and engine, per d ay. 5 . 00
Mixer and steam engine, per day . 5 . 00
Water cart, per day 50
Tru ck , 3- ton capacity, driver, fu el , r epairs , and all su pplies necessary, per day 18. 00
Fuel , lubricant, and repairs fur nished by State .
REFERENCES .
Th e authors acknowledge their indebtedness to th e followin gsour ces of information
The cost- accou nt systems.o i the followin g State highway departments : Arizona,
Illinois, Maryland, Oregon, Pennsylvani a, and Wisconsin ; “Efficient CostKeeping,”
by E . St. E lmo Lewis ; “Effici en cy,
” by Harrington Emerson ; “Cost Data,” byH. P. Gillette ; “Cost-Keepin g and Scientific Management,” by H . A . Evans ; “CostRecords for Execu tives as a Mean s of Plant Control ,” by B . A . Franklin ; CostAccounting and Management Engineering,” by H . P . Gil lette and R . P . Dana ; CostAccounts,” by L . W . Hawkins ; “Psychology and Indu strial Effici ency, ” by HugoMu nsterberg ; Cost Accou nts,” by J . L . Nicholson ; “The Prin ciples of ScientificManagement, by Frederick W . Taylor ; “Cost Accoun ting,” by J . R . Wildman ;“Modern Accou nting,” by H . R.Hatfield ;
“The Handbook of Muni cipal Accounting,” by th e Bur eau of Muni cipal Research ; The Oost-Accou nting System of th eOntario Highway D epartment; th e Cost-Accou nting System u sed by th e Bur eau ofPu blic Works of th e Phil ippine Islands ; an arti cle on “Cost Accou nting,” by Capt .
Godfrey, and_
th e su bsequ ent discu ssions on the su bject in th e Army Engin eer s ’
Magazine ; “Memoirs of Army Engineers ; and in addition th eStu dy of Cost-Accou nting Systems in u se in many counties , cities , and towns in th e Uni ted States , and th echapter on “Cost Fin ding in Volume X I of th e Alexander Hamilton Institu te, andth e Transactions of th e American Society of Civil Engineers .
