§ 90. Major Bruceasked the Parliamentary Secretary to the Admiralty to what extent the costing and statistical records compiled in his Department in relation to work performed in the Royal Dockyards enable the following information to be made available to the heads of dockyards departments: analyses of machine performances, showing running and idle time, causes of idleness and breakdowns, length of runs and output; analyses of idle labour time in each establishment and the reasons for it, distinguishing between that arising from administrative delays; lack of work at any stage of production; incorrect and/or changed phasing of machine use and manpower; materials or tradesmen shortage; internal transportation breakdowns; spoiled work; deliberate short-time working; and other causes.
§ Mr. W. EdwardsThe broad answer to my hon. and gallant Friend's Question is that the cost accounting methods approved for the Royal Dockyards enable all essential information to be available to the heads of the dockyard departments. Some of the items of information requested are not essential in the dockyards, and to produce them would be wasteful of manpower. The present system of costing in His Majesty's Dockyards was introduced in the early 1930's. It was inevitably curtailed during the war years. It has 213W since been amplified again, and following the acceptance by the Board of Admiralty of the report of a Committee of which a distinguished professional accountant was chairman, it is now being further improved.
§ 91. Major Bruceasked the Parliamentary Secretary to the Admiralty by what methods, other than delegated personal supervision at the point of production, the departmental heads in the Royal Dockyards are able to satisfy themselves on each of the following matters: that the best use has been made of raw materials and that the proportion of scrap is reasonable; that the right type of direct labour has been used; that the production time is reasonable and that the quality is satisfactory; that the flow of production through various processes has been satisfactory and that no unnecessary interruptions have occurred; that the right type of plant and equipment have been used; that the shops, factories, or establishments have not been extravagant in the use of consumable supplies; and that idle or standing time of production facilities and labour have been kept to a minimum.
§ Mr. W. EdwardsMy hon. and gallant Friend's Question is to some extent answered by my reply to the last Question. The Royal. Dockyards are primarily establishments for the maintenance and repair of the fleet, and the methods designed to ensure the best use of the facilities they offer, and the men and materials employed, are devised accordingly. The main feature is the preparation of detailed independent estimates by a Central Estimating Office and a comprehensive series of control returns prepared by the Accounting Department. A check on production times is provided under the system of payment by results, and quality is checked by supervision, inspection and trials.