homemoney to purchasehow Its application was not, however, confined to the problem of production and service alone. It embraced every aspect, including that of selling, for within the confines of a restaurant no one section can be successfully planned without due consideration of its effect upon the other services which are literally side by side. The problem of material control was almost as great as that of labour; and representatives of the central Clerical and Cost Accounting services of the Company were at an early stage employed in a study of this feature of restaurant management. The task of producing within most catering establishments is in the hands of a series of tradesmen, for example, a butcher, a baker, a roast cook, a pastry cook, and each looks upon his task as being not only specialized but quite separate from the others. Because of the number of trades that could be used in producing a single dish, the total problem of production was therefore accepted as being quite complex. From the studies made the team was able to confirm that material usage variations which were occurring during one stage of preparation could be directly traced to and in many cases remedied at a much earlier stage in production, and with their background knowledge of factory production they were able to recognize that these conditions, while complicated, were not fundamentally different from those applying to the production of any product which required a series of intermediate processes. It was apparent that if the end product was to be produced in a manner prescribed and at an agreed cost, then the same principles of control would need to be established in order to link together the whole series of operations, although because of environment and the incidence of short runs of production, modifications in procedure were essential. A material usage service was established to apply their principles in the same way as work study except that in this case it was to apply techniques learned in Lyons's factories to a situation which heretofore had only been thought to be different from those already experienced. The opportunity offered to this team in its study of materials also enabled a study to be made of the business at first hand and also of the people within the business, and because the team contained a practising Management Accountant it was at one and the same time possible to rethink the Management Information service best suited to the business. In 1951 it was common practice to provide responsible managers with an account of their trading after the event, but during the study it became clear that to control, for example, materials required that information be available on site, and more important still, that if the information enabled them (the Managers) to satisfy themselves that they had achieved their standards then any other information after the event was of no great moment to them. to buy a house