The principal object of management should be to secure the maximum prosperity for the employer coupled with the maximum prosperity for each employee. - Frederick Winslow Taylor

That there is a difference between the average and the first class man is known to all employers, but that the first class man can do in most cases from two to four times as much is known to few, and is fully realized only by those who have made a thorough and scientific study of the possibilities of men.

The differential rate system of piece-work consists briefly in offering two different rates for the same job: a high price per piece, in case the work is finished in the shortest time possible and in perfect condition, and a low price, if it takes a longer time to do the job, or if there are any imperfections in the work. (The high rate should be such that the workman can earn more per day than is usually paid in similar establishments.) This is directly the opposite of the ordinary plan of piece-work, in which the wages of the workmen are reduced when they increase their productivity.

You gentlemen may laugh, but that is true, all right; it sounds ridiculous, I know, but it is fact. Now if the problem were put up to any of you man to develop science of shoveling as it was put up to us, that is, to a group of men who had deliberately set out to develop the science of all kinds of all laboring work, where do you think you would begin? When you started to study the science of shoveling I make the assertion that you would be within two days – just as we were in two days –well on the way toward development of the science of shoveling. At least you would outlined in your minds those elements which required careful, scientific study in order to understand science of shoveling. I do not want to go into all of the details of shoveling, but I will give you some of the elements, one or two of the most important elements of the science of shoveling; that is, the elements that reach further and have more serious consequences than any other. Probably the most important element in the science of shoveling is this: There must be some shovel load at which a first-class shoveler will do his biggest day’s work. What is that load? To illustrate: when we went to the Bethlehem Steel Works and observed the shoveler in the yard of that company, we found that each of the good shovelers in that yard owned his own shovel; they preferred to buy their own shovels rather than to have the company furnish them. There was a larger tonnage of ore shoveled in that woks than of any other material and rice coal came next in tonnage. We would see a first-class shoveler go from shoveling rice coal with a load of 3.5 ponds to the shovel to handling ore from the Massaba Range, with 38 pounds to the shove Now, is 3.5 pounds the proper shovel load or is the 38 pounds the proper load? They cannot both be right. Under scientific management the answer to this question is not a matter of anyone’s opinion; it is a question for accurate, careful, scientific investigation.