Letter to Frank B. Copley enclosing Axioms concerning manufacturing costs

              ruined and lost if we adopted this course. Taylor came to see me about it, and urged strongly that we should allow Barth to continue. We adhered to our decision, however, and proceeded accordingly. In doing this we acted deliberately and carefully in making changes, our aim being to retain all of the features which we deemed essential, but to eliminate others, and thereby to simplify the system and to adapt it better to our special conditions. A year later Taylor came to Stamford to see me, and to ascertain what was left of the "wreck" (as Barth regarded it). He spent an entire day in doing this, and after thus informing himself concerning the changes we had made, he told me, with his characteristic honesty, that the changes were justified, that they had greatly simplified and improved the system for our uses, and that he withdrew all of his earlier objections and criticisms.

I cannot recall that I ever discussed with Taylor the subject of "Cost Accounting", except as it was incidental to his system of Management, and of the control of production, and I have the feeling that his interest in it was secondary to his chief interest, which related to scientific control of the methods of production, and to the attainment of higher efficiency. In this connection you may be interested in the short paper by me, of which I enclose a copy, the title of which is "Axioms Concerning Manufacturing Costs".

I shall be glad to see you here at any time mutually convenient, especially if I can in any way assist you in connection with your biography of Taylor, for which purpose I suggest that an appointment can best be arranged by telephone.

Yours very truly,
Henry R. Towne

P.S. - My telephone number here is Murray Hill 7200.