Through his business in changing the methods of shop management, the writer has been brought into intimate contact over a period of years with the organization of manufacturing and industrial establishments, covering a large variety and range of product, and employing workmen in many of the leading trades. In taking a broad view of the field of management, the two facts which appear most noteworthy are: (a) What may be called the great unevenness, or lack of uniformity shown, even in our best run works, in the development of the several elements, which together constitute what is called the management. (b) The lack of apparent relation between good shop management and the payment of dividends.