The Development of Henry Metcalfe's Card System of Shop Returns at Frank ford Arsenal, 1880-1881
基于未发表的手稿，描述了亨利·梅特卡夫上尉在1880年代为弗兰克福德兵工厂开发的卡片式成本核算与生产控制系统，对管理史研究者有参考价值。
This article describes the development of Captain Henry Metcalfe's card system of cost accounting and production control at Frankford Arsenal in the 1880s. Metcalfe's concern over being unable to account for costs within the workshops at Frankford Arsenal led to influential consultations with private manufacturers and to a series of correspondence with his superiors, in which he described a card system which would apply the principle of "independence offunction," long accepted in machine design, to both the arsenal's workers and books. These unpublished manuscript materials are discussed and Metcalfe shown to be afigure of wider historical interest.