work being done in accordance with the principles of the science which
has been developed.

Fourth. There is an almost equal division of the work and the
responsibility between the management and the workmen. The management
take over all work for which they are better fitted than the workmen,
while in the past almost all of the work and the greater part of the
responsibility were thrown upon the men.

It is this combination of the initiative of the workmen, coupled with
the new types of work done by the management, that makes scientific
management so much more efficient than the old plan.

Three of these elements exist in many cases, under the management of
"initiative and incentive," in a small and rudimentary way, but they
are, under this management, of minor importance, whereas under
scientific management they form the very essence of the whole system.

The fourth of these elements, "an almost equal division of the
responsibility between the management and the workmen," requires further
explanation. The philosophy of the management of initiative and
incentive makes it necessary for each workman to bear almost the entire
responsibility for the general plan as well as for each detail of his
work, and in many cases for his implements as well. In addition to this
he must do all of the actual physical labor. The development of a
science, on the other hand, involves the establishment of many rules,
laws, and formulae which replace the judgment of the individual workman
and which can be effectively used only after having been systematically
recorded, indexed, etc. The practical use of scientific data also calls
for a room in which to keep the books, records*, etc., and a desk for