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lowest combination, or from the division of the rate, between carriers, on percentages up to and from junction points to one line taking a greater proportion than that to which it is entitled. If the rate is assumed to be fifty cents per 100 pounds, and to divide on junction A, 50 per cent to line B, and 50 per cent to line C, the charges should be rendered on the basis of twenty-five cents accruing to each line. One line, however, might take thirty cents as its proportion, which is five cents more than it is entitled to, and the other line take its usual proportion of twentyfive cents, which would result in an overcharge of five cents per hundredweight.

The rate applied to shipments should be reviewed in this light when a division of revenue is indicated on the freight bill between carriers

enjoying the haul. 11. Errors in the freight column are commonly called

"errors in extension," and result from an incorrect multiplication process. Three

Three thousand pounds at ten cents per hundredweight may, in some cases, be extended as $30, whereas $3 is the correct charge. Inconsistent as it may seem, shippers frequently pay such absurd computations

without question. 12. Errors in the advanced charges may also result

from an error in extension, the same as in the freight column, or they may be due to the fact that the connecting carrier up to the junction point has taken more than it was entitled to according to the percentage divisions of the route of which it forms a part.

13. Total charges to be collected are frequently in

error, due to mistakes in addition in combining the advance charges with the freight charges and charges for any supplemental services as may

have been rendered. 14. Drayage charges are occasionally added to bills

where this service has been performed and is provided for in tariffs. Unless, however, there is a tariff provision for this service, charges

cannot be properly collected. 15. The route designated by the shipper should be

followed by the carrier. If no route is specified, it then becomes the duty of the carrier's agent to forward it via the cheapest route known to him. Failing to do so, the carrier becomes

liable to the shipper for any additional expense. This sketches the fifteen opportunities for error on an expense bill of this kind. Where shipments which move on transit privileges or are switched or reconsigned at terminals, added opportunities for error arise.

The complex nature of this audit clearly indicates that it is beyond the grasp of the ordinary shipping clerk or junior clerks in railroad offices, and necessitates the services of especially trained men to produce the best results.

FORMS FOR OVERCHARGE AUDIT

In the prosecution of this work many firms employ a form somewhat similar to the one shown in Fig. 22, which is prepared by the departmental accountant, and passed on to the overcharge claim investigator to be completed.

Date of shipment..
Loading point.
Originating line.
Route
Number of packages..
Kind of packages.
Commodity
Car number and initial..
Billed weight..
Actual weight..
Minimum weight.
Rate

If thru ...
If combination

To

Beyond ..
Tariff authority
Special service...
Charges

Actual

Paid
Amount due.....
Authority for claim.
Carrier

Junction.
.Junction.

FIG. 22.-An Overcharge Audit Form

The advantage of this form is that it requires the employee charged with the investigation of moneys paid, actually to compute all charges, and does not give him the railroad figures to shoot at.

It has been found in some circles that claim investigators are wont to let some of the freight bills pass with little or no investigation. With the adoption of this form, however, it is necessary for them to go thru the necessary steps to determine the rates applicable on the shipment. When the form is complete, it is returned to the departmental accountant, who compares it with the freight bill rendered, and, if any discrepancy exists, notes the amount due the firm, and passes the paid freight bill and the form to the overcharge claim investigator for presentation and collection of claim.

Some concerns have printed forms similar to that shown in Fig. 23, on which the weight, rate, and freight are indicated as they appear and as they should appear. Such forms may be affixed to the freight bill and returned to the carrier for correction. This enables the agent to locate the error readily and to make the necessary adjustment in his account and to render a new bill on the proper basis. Other concerns simply resort to pencil memorandums or red-ink corrections.

This sums up the more important work of the employees in the rate division. Subsequent chapters will show other fields for the employment of the men in this division.

In this chapter, the major operations of the rate divisions have been treated from the multiman point of view. In a one-man department, the work should be planned to afford the single worker, to some degree at least, the intelligent supervision that is afforded the industrial traffic man under the departmental system. Many of the forms mentioned in this chapter and the lines of suggested procedure prove adaptable equally to the one-man and multiman types of departments.

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