Figures for Use.

There is no figuring merely for figuring's sake in the Railways Accountancy Branch. “Our endeavour is to produce live figures and not merely historical records,” remarked Mr. Bishop. Indeed, after a tour of the rooms, one feels that the figures have to earn their living. It is mentioned officially that the statistical returns now prepared by the Department are in conformity with the modern developments in operating statistics on British, European, American and Australian systems. In designing the statements special attention has been given to the practical needs of the New Zealand system. The various operations and data relating to the cost of train-working are segregated in such a manner that the information available will provide useful tests of efficiency and accurate records of working results. Executive and administrative officers are supplied with up-to-date figures, summarised for each district and section, dealing with every phase of the work under their control.

A feature of all the railway accounts and cost statements is that the figures are always shown for the four-weekly period and the year to date, with comparisons for the corresponding periods of the previous year. This practice ensures that a comprehensive view of the movements of the various items of revenue and expenditure is obtainable at a glance.