JOURNAL OF THE SOCIETY OF COSMETIC CHEMISTS compounding would show up as an abnormal difference between the paper and the physical stocks. Should any difference appear the stock cards should be corrected to show the physical stock. MANUFACTURING PROCESSES The ingredient cost per batch is straightforward, but here again cost of labour must be included. A good estimate of time required for a batch of any product can be obtained in consultation with the foreman of the department. Such estimate of time must include the weighing of the ingredients, the actual manufacture, the cleaning of plant and utensils after manufacture and the despatch to the filling department--a proportional increase on such time must be made to cover the receipt of material, the general cleaning of the department and other necessary duties. Batches ready to send to the filling department should be weighed occasionally. This is necessary to be able to work out the cost per pound of the product and to be able to check on the efficiency of the filling depart- ment. Any abnormal differences between the weight of ingredients and the weight of the batch should be investigated. These may be due to excessive evapora- tion due to overheating, to spillages or to incorrect making. FILLING DEPARTMENT The only figure that requires consideration here is labour costs--and the same action to calculate this is taken as in the production department, i.e., consultation with the foreman. This figure must include the washing of con- tainers if necessary--the handling of all empty containers and packing material--filling, labelling and packing, and the despiatch of the finished article--the cleaning of equipment after use, and a proportional charge for cleaning the department and other necessary duties. FORMS The following typical forms are suggested: 1. Stock sheet for annual stocktaking. 2. Stock cards for perfumery. 3. Stock cards for matehals. 4. Production department. A. Production programme B. Manu- facture. 5. Filling department. 1. Stock Sheet.--It will be seen that all the necessary information required by the taker and checker is entered •n the top of the sheet, and that these have entered sufficient details for the necessary calculations of value to be made. The office will know whether the 10 bags of zinc oxide delivered 27.3.54 have been paid for the office can also calculate the weight 256

RECORDS AND COSTINGS IN THE PERFUMERY AND COSMETIC INDUSTRY of the two parcels of tallow by working on the average weight of the casks and barrels of these deliveries. The weight of liquid caustic soda would be available from tables. It will be noticed that where necessary cwts., qrs., lbs. are altered to gross: doz. units. FORM 1 STOCK SHEET--RAW MATERIALS & PRODUCTS BASEMENT OFFICE BUILDING SOAP PRODUCTS ONLY Taken by Mr. Jones SHEET No. 1 Check: Mr. Robinson Date 31.3.54 Size No. of or Con- Con- WEIGHT PRICE ¾ALUE MAT•.mAI. M•r tainer tainers Cwt. Qrs. Lbs. Per oe s. d. Zinc Oxide BZ&Co 56 lb. Bags 10 As del 27-3-54 Zinc Oxide BZ&Co 56 lb. ,, 2 1 0 0 Zinc Oxide BZ&Co Part 1 3 Tallow NZG AB&Co 7 cwt. C'slrs 28 Tallow NZ L CD&Co 3 ,, Brls 122 Caustic Soda MQ 100 Lw -- Tank 24 Loose Soap Gross Doz Mitras 8 oz. Tablets 8 gross Trays 56 112 0 0 Mitras 6 oz. Tablets 1 .... 28 28 0 0 Packed Soap Mitras 3 oz. 3 in Box 1 gross Packs 24 24 0 0 Empty Boxes Mitras 3 oz. 3 in box 1 gross Pckts 150 150 0 0 Chas Jo 'nes Will Ro binson 31 -3-5 4 2. Perfumery Stock Cards.--This should be simple to follow. Stocks are taken whenever desired at the end of a four-week period and checked against estimated stock. The actual stock is accepted. 257