RECORDS AND COSTINGS IN THE PERFUMERY AND COSMETIC INDUSTRY about 2780 A. A great deal of work has been done to show that the quality and stability criterion for medicinal liquid paraffin can be based on such spectrophotometric data. The gist of this work was published in the 1951 volume of the Journal of Pharmacy and Pharmacology. The criterion is briefly this: for medicinal liquid paraffin to be stable, the ratio of the absorp- tion intensities of the maximum at about 2710 A. and the minimum at about 2490 A. must be at least 2, and the absorption intensity of the maximum not larger than w •ø/ø = 0.1. When a liquid paraffin shows very little absorption •-•lcm in this spectral region, the absorption intensity at 2710 A. must be smaller than •']% ---- 0.006 for the material still to be stable and of good quality •-•lcm when its spectrum does not show any band structure in this region. Thus, a quantitative assessment is given of the quality and stability of medicinal liquid paraffin by two figures derived from the ultra-violet spec- trum of the material its absorption intensity at 2710 •. and the ratio of the absorption intensities at 2710 A. and 2490 A. For other white oils similar types of criteria are easily possible. From this brief description of one branch of research, it will be realised that the manufacture and use o f white oils is a progressive business. Research and development work in this group of specialised products has the con- tinuous attention of chemists and physicists not only in the oil industry but in the research laboratories of the many industries and scientific institu- tions concerned with their use. RECORDS AND COSTINGS IN THE PERFUMERY AND COSMETIC INDUSTRY E. POLAN* A straightforward method for the easy control of stock and the calculation of costs is described, and specimen record cards are given. INTRODUCTION THERE IS no need to stress the value of keeping records and calculating costs in an industrial concern. It is only by making use of these that such an organisation can run on a satisfactory basis, and the advantages are of especial value in times of depression or of severe competition. There is also the possibility that certain lines are being sold at a loss--or have such poor sales that the financial return is not worth the trouble involved or the amount of capital tied up. Admittedly there are some manufacturers---including compounders and cosmetic manufacturers--who run at such a high rate of profit that there is * Harry Green, Ltd., Hertford Rd., Barking, Essex. 251

JOURNAL OF THE SOCIETY OF COSMETIC CHEMISTS no incentive to cut costs or eliminate waste but this does not apply to the maiority of producers. It can be taken for granted that the larger firms have their departments dealing with records and costing--usually under the control of an accountant but in the smaller firms costings are often done in a very rough way, and it is the obiect of this article to give some indication and make some suggestions to the latter. The first point to be considered is t o what extent the practice of keeping records is to be operated. Somebody must take, collect and extend the records, and this cannot be done without some expense. It is advisable to start off in a small way with, say, one clerk to do this, and later, as the system proves its value, it should be extended, but only for so long as the record department is of economic value. A factory should not be run for the benefit of a record office, and no records should be taken, entered and extended unless some use is made of these. Every organisation must keep some records--dealing with such things as purchases and sales, hours worked and wages paid--but these may be of the simplest nature, just sufficient to carry on the business of the company and prepare a balance sheet. The organisation of a record and costing system must be in the hands of a capable person--one who has full knowledge of all the processes employed and the materials used. In many factories the only person answering this description is the chemist. We are quite aware that at present he is fully occupied and has a great deal of responsibility, and it may seem unfair to put extra work and responsibility on his shoulders, but once the system has been organised most of the work could be passed to a junior or to the member of office staff specially employed for the work. As noted above, it is only the economics of production that is being considered in this article, the aim being to reach a higher productive efficiency and to have reliable knowledge of manufacturing costs. •TOCKTAKING All factories carry this out many, however, do it in a haphazard way and therefore do not get full value from the records taken. It is surprising, even in well-organised factories, what things come to light at this time-- materials which have been misplaced, which are no longer used, but which can be used up in another direction, small amounts of products (left-overs) and returns, obsolete material, etc. Arrangements can be made on the spot for returning these to the production lines or scrapping, so turning some into money and at the same time making more room avafiable. Stocktaking must be done in a methodical way, and all productive work should be stopped during the stocktaking period. It is almost impossible to carry on production and stocktaking at the same time, and quite impossible to make any check. 252