§ New forms of estimates for ships to be built, and of cost accounts arranged so as to admit of detailed comparison with the various items of the original estimates, have been in full operation during the present year. Too much importance cannot be attached to these detailed forms of estimates and to the cost accounts framed in agreement with them. Under these forms, when a ship is completed, it will be possible to compare the details of expenditure with the estimate, and to ascertain what department and what class of work is responsible for any excess that may occur.
§ It will also be possible to closely compare the costs in detail of ships built in different dockyards, and that of dockyard-built ships with those obtained by contract.