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The eighth annual RMCMI Mine Rescue Evaluation was held during the 1999 Institute convention at the Crested Butte Marriott Resort, Colorado. [ ] Elliott Tsosie, Mary Rowell, Janna Aune, Guy Horton, Art Saenz and Bill Balaz were pleased with the 1999 Mine Rescue Program, The Mine Rescue committee is but one of 17 volunteer committees; this one co-chaired by Bill Balaz, Elliott Tsosie and Janna Aune. There were three evaluators, Art Saenz, Western Environmental; Mary Rowell, ProCare and Guy Horton, Horton Rope Rescue. Nine teams participated and brought 89 participants, 26 spouses, nine children and five teens. The teams were BHP LaPlata, BHP Navajo, BHP San Juan, all from Farmington, NM; Bridger Coal Co., Rock Springs, WY; The Coteau Properties Co., Beulah, ND; Northwestern Resources, Jewett, TX; Powder River Coal Co., Gillette, WY; Solvay Minerals, Green River, WY and Western Energy Co., Colstrip, MT. To observe were members from Centralia Mining Co., Centralia, WA. [ ] Evaluators: Mary Rowell, Guy Horton &Art Saenz The three professional evaluators provided challenging scenarios for the Mine Rescue participants on the grounds of the resort property. Some attending convention were alarmed to see stretchers with "victims" and phoned the hotel switchboard to report the catastrophe. Team members had no prior knowledge of what the scenarios might be and derails were provided only as they arrived at the scenario location, with one exception. Seven to ten or more articipants make up each team. Some teams also ring an alternate and team trainer. For identification purposes, the "victims" wore white shirts emblazoned both front and back with a red VICTIM designation. There was a staged demonstration by three response teams who had not previously worked together. This was enacted on the convention floor following a Technical Session meeting attended by about 200 members. Three response teams from BHP's Navajo and San Juan Mines together with Coteau Properties' Freedom Mine provided a demonstration of their response skills. For never having worked together before, they presented a very professional enactment. This is described at length in the Welcome Session copy. Training sessions were held Saturday and Sunday to enable the teams to prepare for the scenarios. A swap meet was Saturday evening for teams to swap hats, shirts, belt buckles, stickers etc. Each participant received a royal blue golf shirt and ivory cap with royal blue bill. Culmination of the Mine Rescue program was a Tuesday morning Awards breakfast when teams were presented with jade acrylic plaques. [ ] Teams participating in the Mine Rescue Evaluation received trophies on Tuesday morning. The captains above represent BHP-La Plata, BHP-Navajo, BHP¬San Juan, Bridger Coal Co., The Coteau Properties Co., Powder River Coal Co., Solvay Minerals, and Western Energy Co. Sponsors who contributed financially to the 1999 Mine Rescue program were Balaz & Associates, CMC, Civil Constructors, Colstrip Electric, Farmington Fire Equipment & Safety, Fisher Safety, Flanders Ellctric Motor Service, Magnum Metals, Richard Palmtag, Rocky Mountain Electric Motors, Sedona Consulting and Western Water Consultants. [ ] Evaluator Art Saenz likes to have the upper hand and will take whatever steps necessary to get it.

Jan 1, 1999

PRESIDENT MOSES.: The meeting will please come to order. Will you kindly state your names prior to making any statements, in order that we may deep the record straight? The first paper this morning is a joint one on vocational training, by D. W. Rockey, H. A. Tiemann and Wm. Moorhead. Mr. Rocdey. (Applause.) D. W. ROCKEY (State Superintendent, Industrial Education, Santa Fe, New Mexico) (Mr. Rocdey's notes not received in time for publication.) MR. TESCHER: I would like to ask you, Mr. Rocdey, you say you gave the Phelps-Dodge Corporation financial assistance; to just what extent was the State obligated, and how much assistance was given, etc.?

Jan 1, 1927

The opening session of the Forty-seventh Meeting of the Rocky Mountain Coal Mining Institute was called to order at 10:00 o'clock a.m., Thursday, June 7, 1951, in the junior Ballroom of the Hotel Utah, Salt Lake City, Utah, with President Arthur B. Foulger presiding. PRESIDENT FOULGER: We are a little bit late getting started, gentlemen. We have a few more members out there to register and we will wait just a few minutes until they are finished and then we will begin. The Honorable Earl J. Glade won't be here until 2:00 o'clock this afternoon. I understand lie was unavoidably detained so we are going to go down this program pretty rapidly when we get started, but we want to wait until those gentlemen still unregistered come in. Gentlemen, we will try and start now. Mr. Whiteside suggests that the minutes for last year probably should be read. However, they were published in the proceedings for last year, so I presume it will be just as well to dispense with the minutes and get going here before we lose too much time.

Jan 1, 1951

CONCLUSIONS: Our experience, where we attempt to remove a continuous face with a seam more than six and one-half feet in thickness, has been rather disastrous. We have been able to open up faces and retreat for a distance of 75 to 100 feet in this particular character of coal, but after the supporting timbers have been removed for the second or third time we have found that the roof has a tendency to ride over the props and break off at the face of the coal support. However, where our coal is below six and one-half feet in thickness we have had very good success in handling the roof and breaking it off systematically with our break line of props, which are usually from 12 to 15 feet from the face of the coal. Our practice in to set props at about two-foot intervals in each direction and remove two sets of props, at the same time two additional sets are placed along the coal face. At all times we are very insistent that all props be removed from the gob and that entire coal be taken out so that it is possible for the roof to break freely and all come down, not having any supporting pillars in the gob. The conclusion of our experiments to date is that if all the supports beyond the breaking line of props are taken out as the long face retreats and the closer the breaking line of props is kept to the face the better the results will be. We have never felt it safe to have less than four rows of props to protect the machinery and men working along the coal face. We feel that the time element as to the rapidity with which these faces are advanced or retreated, is of vast importance, but to date have not had an opportunity or experience enough to reach any conclusion as to what time element is proper here with us. We feel that the crushing strength of the overlying strata will govern this to a large extent, and as ours varies considerably, it is going to he very difficult for us to reach a definite conclusion. My opinion is, that conditions may be such that rather than have a short face and retreat rapidly, it will be found that a longer facewith a slower retreat will work out better. Such a condition might give the overlying strata time to settle. The caving of roof or of control of this caving, with us, is quite closely associated with the ventilation. We find that the places where the strata overlying the coal are composed of shale, that the effect of the air on this is of very great importance. It is our endeavor, at all times, not only to remove obnoxious gases, but to keep a current of fresh air moving along the face and, of course, a portion of this travels over the gob and comes in contact with the roof and overlying strata. This, we find, helps materially in keeping the roof on the move. As it is our practice to keep water for sprinkling purposes at all places, we also use this water to keep the roof wet back in the gob. The effect of water on the shale is to cause it to disintegrate quite rapidly. MR. HOLMAN (Concluding): If there are any questions about this, I will be glad to answer them. I have some prints and also some pictures of the scraper loader and the shaking conveyors (distributes.) PRESIDENT MOSES: We wish to thank you, Mr. Holman, and also wish that you would thank Mr. Dupont for his paper. Are there any discussions? Do you wish to ask Mr. Holman any questions? (No response.) PRESIDENT MOSES: Mr. Holman, I would like to ask you how you take the photographs; were they taken by flashlight, or were globes used, or how were they taken, in a gaseous mine? MR. HOLMAN: Our mines being gaseous, we do not use the ordinary flashlight for taking underground photographs, but we have had considerable success, I think, with underground pictures by means of electric lights. We use 250 watt globes. We have six of these rigged up with tin reflectors, 18 inches in diameter, on standards, and we carry two or three hundred feet of wire connected with these six lights, and they can be turned on in the room where we take the photograph, by means of this extra wire. We set the kodak up and arrange the picture and take a long time-exposure. We usually take an

Jan 1, 1926

Jan 1, 1955

Earl W. Baker W. P. Bigler Lyman Fearn Leslie H. Johnson V. O. Murray Max C. Scheble Fred L. Smith who left the world better for their having lived in it . . .

Jan 1, 1986

Kenneth M. Payne RMCMI PRESIDENT 1994-1995 on behalf of the RMCMI Board of Directors and Officers of The Rocky Mountain Coal Mining Institute cordially invites you and your family to attend the 91st Regular Meeting and Convention to be held June 25 thru 27, 1995 Crested Butte, Colorado

Jan 1, 1994

The Annual Meeting of The Rocky Mountain Coal Mining Institute was called to order by the President, John T. Atkins, at 2:00 p.m. Tuesday, June 26, 1984 in the Colorado Ballroom of the Marriott's Mark Resort in Vail, Colorado. There were 36 members in attendance. It was moved by Bob Diederich, seconded and carried to dispense with the reading of the 1983 Annual Meeting minutes as printed on pages 105 thru 109 of the 1983 Proceedings. In keeping with the printed agenda in the convention program/ticket booklet, the President called for reports of standing committees as follow: 1. Bylaws & Resolutions - Loren Linville, Chairman Linville noted that the committee had been working for two years on bylaws changes and concluded a corporate lawyer specializing in nonprofit organizations be engaged. He then introduced Mr. Peter B. Nagle of the Denver law firm of Sherman and Howard who outlined the major changes in converting the Institute's current status of 501(c)(6) to 501(c)(3). He pointed out that such a conversion would give the Institute a proper legal status, would give individual contributors to the scholarship or other programs a personal income tax deduction, would qualify the Institute for the postal nonprofit mailing rate and the Institute would achieve the advantage of limited liability inherent in a corportion and would insulate its members, officers and directors from liability for corporate obligations. Copies of the Articles of Incorporation as well as the Bylaws were available for all members. A discussion ensued and the following resolution was moved by Bob Diederich, seconded and carried: RESOLVED, that the unincorporated association known as the Rocky Mountain Coal Mining Institute be, and hereby is, dissolved and in its place, and to carry out its objectives, shall be formed a nonprofit corporation under the laws of the State of Colorado, which corporation shall also be known as The Rocky Mountain Coal Mining Institute, and to which shall be transferred all of the assets and liabilities of this association. FURTHER RESOLVED, that the proper officers of this association are authorized and directed to execute and file with the Colorado Secretary of State, Articles of Incorporation in a form substantially similar to those prepared for this association by its counsel, and the names of the individuals identified in such Articles of Incorporation as the initial Board of Directors of such corporation, which names were proposed and recommended by the Nominating Committee of this association, are hereby approved. FURTHER RESOLVED, that the proper officers of this association are authorized and directed to do all acts necessary or convenient to carry out the terms of the preceding resolutions. (Articles of Incorporation and Bylaws as adopted are printed following these minutes.) Additional resolutions were read by Linville as follows: Item 1: WE RESOLVE herein that in the year since the last convention of the RMCMI, the Institute and the coal industry have suffered the loss, through death, and the services of: Lloyd W. Taylor Charles T. Holland THEREFORE, BE IT RESOLVED, that we record in the minutes of the RMCMI, recognition of the passing of these members who have so greatly contributed to the advancement of the industry, both nationally and in the Rocky Mountain area, and that a copy of this resolution be sent to the next of kin as evidence of the sincere sympathy and deep regard of the members of the Institute. Item 2: RESOLVED, that in recognition of their long and faithful service to the coal industry that the status of Life Member be conferred upon: Bernard Bernstrom Roy Coulson Shirl C. McArthur Item 3: RESOLVED, that we commend and express our gratitude to our Executive Secretary, officers, chairmen and committees for an outstanding job in presenting. the 80th RMCMI meeting. Item 4: RESOLVED, that the RMCMI express its gratitude to K&P, INC. of Golden, Colorado for their generous donation of office facilities and furniture for the RMCMI office and to K&P SALES ENGINEERS, INC. also of Golden, Colorado for their assistance in telephone answering, other office procedures and the use of certain office equipment. Item 5: RESOLVED, that six scholarships be awarded annually to advance the education program of the Institute to worthy students pursuing career paths in mining or other related industry in the six states in which the Institute generally operates and has members and in accordance with the criteria set forth by the Scholarship Committee. It was moved by Jim Neal, seconded and tamed

Jan 1, 1984

Jan 1, 1995

By Mike Onsager

Jan 1, 2006

MR. SHUBART: Mr. Miller's paper mentioned the two processes that seemed to be a success, the Smith process and the Piron process. I suppose the main difference is this, that Smith's process is to furnish domestic fuel and the by-products while the Piron process that Ford is installing is for fuel for power plants. I would like to ask Mr. Miller something about the commercial cost of the process. With the briquette you must make it cheap enough to sell. What are the commercial possibilities of Smith's briquette? MR. MILLER: It is pretty hard to say what the cost would be at this time, owing to the fact that slack has advanced double, or even more at the time I was in New York with the plant, but at that time it was costing $1.10 for the operation. You can add to that, of course, the cost of the coke. One dollar and ten cents was the entire cost of plant operation. It takes about one and one-half tons of coal to make a ton of briquettes. One dollar and ten cents takes care of all the material, cost, labor, handling, etc. Labor was much cheaper then. I would say it would cost about $2.20 now. The cost of coal is what you can buy it for on the market. I don't think, however, that the carbocoal process will ever meet with any great favor for the simple reason that it is really a prepared fancy fuel. It is going to be nice for people in offices where they want a grate or for families where they want a nice clean fuel. It leaves no stain on the fingers, no odor to it. It seems in carbonizing coal we change the carbon molecule. For instance, we are all familiar with the diamond. It is carbon, yet it requires a tremendous heat to burn a common little diamond. But you can set a piece of charcoal afire, which is also carbon, with a match. The molecular form has been changed in carbonizing coal, i. e., it is larger. Carbocoal will fire very readily, it can be started with a piece' of paper. I think the Piron process will be the process, i. e., to simply take out the tars and light oils, then fire direct-have the distillate plants right on the job. CHAIR: Can Mr. Shubart tell us something of the mechanical part of the Piron process? MR. SHUBART: The Piron process is of interest because Mr. Ford is taking it up. He has made so few mechanical mistakes it makes us feel that it is a success. Piron is a chemist of high accomplishment and reputation. The thing about the proces is its simplicity. Mr. Smith's is a very elaborate process, but Piron has gotten around all that. Piron feeds the raw coal in at about one-half inch mesh or smaller. He feeds it into a retort about 55 feet long, 16 feet wide over all. He has a hearth about 6 feet wide and the length of the retort. The base of the hearth that carries the coal is a conveyor, a flat cast iron conveyor, a very massive affair, very accurately made, so that there is no loss of coal. Between the upper and lower strands of the ' conveyor is a bath of molten lead which gives an accurate control of temperature. For best results he must have temperature of not under 800 F., not over 1,300 degrees F., about 1,100 or 1,200 F. seems to be ideal for getting greatest yield of oils and the best tars and other by-products. This lead bath has a system of flues running through it that

Jan 1, 1923

By Paul Schmechel

This time of year, our lawn is host to goodly numbers of birds - robins, English sparrows, finches of various flavors and some whose names I don't know. We lure them with a feeder in our backyard and I'm sure Patti and I spend several minutes a day watching them through a picture window that overlooks their coming and going. And, while the picture window supplies us with a constantly changing view, it does not treat our winged friends nearly so kindly. You see, at certain times of the day, reflections on our window feed back to our birds a mirror image of the backyard. Lifting off from the bird feeder, they see before them what is behind them. And, not infrequently they fly straight into the window. They stop abruptly, of course. It has to be quite a shock to discover that what is behind you is not the same as what is in front. At this point, I might be tempted to say something about bird brains - except for the fact that we humans also are prone to deceptive images thrown up by the past. Today, I think we hear a great many voices painting past images as they look to the future. We hear that the price of oil soon will rise to its former elevated position; the price of copper will bounce back; a hungry world soon will escalate the demand for food and our agricultural industry will be back in the black. In fact, we can hear hope from many voices telling us that our major resource-rich, basic industries are poised to fly up. I can hope that the voices are right, but I keep thinking that those expressions come from people seeing false images. Most certainly, it is more comfortable to see the past, rather than acknowledge that the world economy is being restructured and that the restructuring is affecting the Rocky Mountain states profoundly and negatively. The worst mistake we could make may be to place too much credence in the images from our past. We can be lulled into a dangerous complacency. What we need is a tighter belt and the will to do some serious bootstrapping. Before proceeding, I would make two points: First, it is not my intent to be a prophet of doom. But I do think we need some healthy doses of realism, if we are to avoid the shock of flying into a false future. Second, by now you have detected that I have choosen to diversify the assignment you handed me on utility diversification. As I proceed, you soon will see that the roots of diversification for many utilities lie in the subject that we ponder now. We could begin in many places, but let's start with energy. It is pervasive in our businesses and industries. We all use it. And, despite conventional economic wisdom, we are using less of it. The price is down, but we have not reverted to our profligate ways. That is true whether you look at the industrial customer or the residential consumer. As a nation and as a people, we have learned to do more work with less energy. A few statistics illustrated the point. If we use 1973 as the base year, energy use in the United States has declined almost I percent. If we examine the year of peak energy use, 1979, the decline approaches 7 percent. Let's look at it another way. In 1973, for every dollar of gross national product, the United States consumed 27,100 Btu of energy. Last year, 1985, the comparable figure was 20,700 Btu - a decline of 24 percent. So, not only are we using less energy, but we are using it more efficiently. Even though the price of energy has declined, we are unlikely to use substand with natural gas and petroleum consumption. Use of natural gas has dropped almost 21 percent since 1973. Petroleum consumption has declined 1 I percent since 1973 and almost 19 percent since 1978, when the U.S. used a record quantity of petroleum. We also know there's been no appreciable change in amounts of oil and gas used since 1981. We weathered both a sharp recession and a healthy recovery without altering the amount of those fuels used. That the use of oil and gas dropped sharply, while the total use of energy merely slumped a bit is easy to explain. The use of coal, nuclear power and hydroelectricity from 1973 through 1985 increased almost 48 percent. Some people will tell you that the large decrease in the price of oil and gas will result in increased demand that will displace coal, nuclear and hydropower. In turn, demand will force the price of oil and gas upward. I doubt it. From the poking around I've done on the subject, I suspect there may be some short-term displacements, but they will be, for the most part, cancelled out by declining use among existing customers. For instance, we all know what has happened in the automotive sector. In 1973, the average U.S. automobile made 13.1 miles to the U.S. gallon of gasoline. In 1984, the most recent available statistic, the average auto made 16.94 miles to the gallon. That's a 19 percent improvement. Because annual miles driven per automobile are essentially unchanged over the period and the number of cars on the road is not increasing, we are witnessing a drop in this segment of the petroleum market. That trend will continue. Now, let's look at energy consumption patterns still another way. Between 1973 and 1985, consumption in the residential and commercial sectors of our economy increased total energy use by 11.2

Jan 1, 1986

RMCMI members were welcomed at 12:30 p.m. by President McKeever. Following the luncheon held at the Conference Center, McKeever introduced Mr. Brooks Mitchell who is President, Human Resources Management, Inc. in Richardson, Texas. His topic was "Perspective on the Last Five Years. " The RMCMI Championship Tennis Tournament was held at the Marriott's Mark courts under the direction of Chairman Alan W. Czarnowsky and his committee members Mary Kay Aisenbrey and Jon Pratt. EVENING Tuesday, June 29, 1982 From 6:00 to 9:00 p.m. a Mini-Banquet was held for the young people of RMCMI members in the East Room of Lionsquare Gore Creek Lodge. The 6:00 p.m. time found RMCMI members gathered for a social hour at Marriott's Mark poolside, The Annual Speechless banquet followed at 7:00 p.m. in the Conference Center. After the dinner, President McKeever introduced the Golf and Tennis Chairmen who announced the prize winners. Robert W. Wilson, Chairman of the Nominating Committee, presented the following slate of officers for 1982-83: President, Vernal Mortensen; Vice Presidents-Colorado, Charles W. Margolf; Montana, Art K. Neill; New Mexico, Robert Diederick; North Dakota, James A. Brown; Utah, Bernard Bernstrom and Wyoming, John T. Goodier. It was moved by Loren V. Linville, seconded and carried that the elective ballot of RMCMI be cast for the officers as nominated. Mr. Wilson advised RMCMI that a successor to Mrs. Whiteside would be selected at a later date by the Committee and Executive Board inasmuch as Mrs. Whiteside's resignation had been received only ten days earlier and there had been no time for interviews. There being no further business, the meeting was adjourned at 9:30 p.m. MORNING SESSION Wednesday, June 29, 1982 President McKeever called the meeting to order at 9:30 a.m. in Salon A of the Marriott's Mark. New business included a report of the Auditing Committee and it was moved by Chairman Paul Hronich, seconded and carried that the Financial Report as prepared by the Treasurer, Mrs. Augusta Whiteside, be approved as submitted. The report of the Resolutions Committee was presented by Chairman Ed Ziolkowski who moved that certain resolutions be approved. The motion was seconded, carried and the resolutions follow: 1. RESOLVED, WHEREAS, in the year since the last convention of The Rocky Mountain Coal Mining Institute, the Institute and the coal industry have suffered the loss, through death, of the services of: John Chrystal Richard R. Fenner G. D. Grayer Albert M. Keenan C. E. Osborn Stanley C. Shubart George Sumers Cal Witmer NOW THEREFORE, BE IT RESOLVED, that there be recorded in the minutes of The Rocky Mountain Coal Mining Institute recognition of the passing of these members, who have so greatly contributed to the advancement of the industry, both nationally and in the Rocky Mountain area, and that a copy of this resolution be sent to the next of kin as evidence of the sincere and deep regard and sympathy of the members of the Institute. 2. RESOLVED, that in recognition of the faithful service to the coal industry generally, and to this Institute in particular, the status of Life Membership in The Rocky Mountain Coal Mining Institute be hereby conferred upon these members: John T. Leech George C. Lindsay A. George Setter

Jan 1, 1982

President elect Ralph Moore opened the business meeting at 9:30 a.m., he called on the Auditing Committee to present its report on the financial statement of the treasurer. Gabe Ishley read the report and asked for its approval. A motion was made, seconded and carried. The Resolutions Committee was called upon to make its report. William A. Bear submitted the following: (1) WHEREAS, the 72nd Regular Meeting of the Rocky Mountain Coal Mining Institute celebrates sixty-four years of most successful service to the coal industry, and WHEREAS, this success is largely due to the faithful and devoted service of our Secretary-Treasurer, Augusta Whiteside, during the last fifty years of its existence, NOW THEREFORE BE IT RESOLVED, that we commend and express our sincere thanks to "Gussie" for her outstanding devotion in per- forming a job well done. (2) RESOLVED: WHEREAS, in the year since the last convention of the Rocky Mountain Coal Mining Institute, the Institute and the coal mining industry have suffered the loss through death of the services of:

Jan 1, 1976

The Morning Session of the Forty-Eighth Meeting of the Rocky Mountain Coal Mining Institute convened in the Little Theater of the Broadmoor Hotel, Colorado Springs, Colorado, at 10:00.a. m.; June 2, 1952, Howard B. Crandell, President, presiding. PRESIDENT CRANDELL: Gentlemen, the meeting will come to order. I presume most: of you have heard the decision of the Supreme Court in the steel case. The decision was six to three that the President had no legal authority to seize the steel industry, and it is reported that the strike is already under way. Gentlemen, it is both a pleasure and an honor to talk to you who come to the meeting of the Coal Mining Institute, many of you, from long distances. Our program committee has suggested that the president give a 30-minute talk, but you may be at case because I assure you I won't take anywhere near that long, when we will pass to more instructive and enlightening subjects. Another reason for the short talk that I am going to make is that many men in this audience know more about coal mining, specialized subjects, than I do.

Jan 1, 1952

By N/A NA

Jan 1, 1967

of our good friends and fellow -members: J. R. Gemmill J. J. Walsh J. F. Gieble M. O. Danford John E. Havens J. E. Edgeworth R. S. Rubincam Phil Lloyd E. J. Raddatz who left the world better for their having lived in it.

Jan 1, 1934

The 1939 meeting will be held in Salt Lake City, the exact date to be announced later. If you have any suggestions for the place or program, send them to the Secretary at once.

Jan 1, 1938

[ ]

Jan 1, 1989

By J. A. Bullington

Mr. Chairman and Gentlemen: Some of you men may know who are familiar with what we have been doing in the C. F. & I. the last three years, that we have revamped our entire method of cost accounting from the pit bosses' report through to the final report of the president. The basic ideas involved in our cost system are not ours. They were given us by one of the best management and industrial engineering concerns in the country-at least they have that reputation. All I can do now is to try to pass on to you some of the ideas we have from various sources and the methods we have used in teaching those ideas to our coal men on cost accounting. This will not be a technical paper. I tried to put it in language we could all understand, and I hope I will be talking the same language that you gentlemen talk when you think about the cost of your coal in your own mines. Accounting of all kinds is classed as overhead expense, and as overhead expense we must justify its cost by the service it gives the rest of the organization. That brings us up to the problem of making the cost department pay its own way, just the same as the power plant has to pay its own way, and we have gotten away from the old idea of cost accounting in that it is sufficient within itself. The cost sheets are only so good as they enable the operating man to reduce his costs. The cost sheets are only just so much work for the cost department, and if they do not help the operating man to control his costs, we figure that is so much work wasted. The cost department works for the operating department.

Jan 1, 1931