Is there a danger of trying to over-simplify the manner in which costs can be reduced? Has the colour grey been deleted from our dictionary, and is everything really black or white? It would seem to me there is a tendency for the technical man to over-rule completely the practical man or vice versa, and maybe there is room for the colour grey to return and be high-lighted in our dictionaries.

A number of subjects come readily to mind where, in my opinion, neither the purely theoretical nor the purely practical approach can achieve the best results, and the only efficient way is a combination of both. Job control and time standards is, I consider, a subject which comes into this category.