Everything you need to know about the principles of scientific management. The scientific management is an attitude and philosophy of discarding the old rule of thumb or hit and trial method of managing work and workers. It means, scientific investigations should be taken up to solve the problem of industrial management.

“Frederick Winslow Taylor” has defined the basic problem of managing as the art of knowing exactly what you want men to do and then see that they do it in the best and economical way. Taylor gave the principles of scientific management which helps in solving the problem of managing people at work on scientific basis.

Some of the principles of scientific management are:-

1. Scientific Task-Setting and Rate Setting 2. Planning the Task 3. Scientific Selection, Placement and Training 4. Standardisation and Simplification 5. Specialisation 6. Cost Accounting System 7. Mental Revolution 8. Replacement of Old Rules of Thumb Method

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9. Scientific Selection and Training of Workers 10. Corporation between Labour and Management 11. Maximum Output 12. Equal Division of Responsibility 13. Mental Revolution 14. Harmony, Not Discord 15. Cooperation, Not Individualism 16. Development of Each and Every Person to his or her Greatest Efficiency and Prosperity.


Principles of Scientific Management: Everything you Need to Know

Principles of Scientific Management – With Four Principles to Increase Efficiency in the Workplace

1. Science, Not Rule of Thumb:

This principle requires development and application of scientific methods. Taylor advocated that the traditional ‘rule of thumb’ methods should be replaced with the scientific methods.

Scientific methods should be used for the following purposes:

i. To determine standard time required to do a job;

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ii. To determine a fair day’s work for the workers;

iii. To determine the best way of doing the work;

iv. To select standard tools and equipment, maintain standard working conditions, etc.

2. Development of Each Employee to his Greatest Efficiency:

The procedure for selection of workers should be designed scientifically. The errors committed at the time of selection may prove to be very costly later on. If we do not have right workers on the right job, the efficiency of the organisation will be reduced. Therefore, every organisation should follow a scientific system of selection.

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The selected workers should be trained to avoid wrong methods of work. Management is responsible for the scientific education and training of workers. It must provide opportunities for the development of workers having better capabilities. This would ensure greater efficiency and prosperity for both the company and the workers.

3. Close Cooperation between Workers and Management:

There should be harmony (not conflict) between the management and the workers. This requires change of mental attitudes of the workers and the management towards each other. Taylor called it mental revolution. When this mental revolution takes place, workers and management turn their attention towards increasing profits. They do not quarrel over the distribution of profits.

4. Equal Division of Work and Responsibility:

There must be almost equal division of responsibility between the managers and the workers. The management should assume responsibility for the work for which it is better suited. For instance, management should decide the method of work, working conditions, time for completion of work, etc., instead of leaving those to the discretion of workers.

5. Maximum Prosperity for Both Employers and Employees:

Both the management and the workers should try to achieve maximum output in place of restricted output. This will be beneficial to both the parties. Maximum output will result in higher wages for the workers and greater profit for the management. Increased productivity is also in the interest of the consumers and the society at large.

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6. Cooperation, not Individualism:

Scientific management is based on cooperation between management and workers, as also between workers themselves. Management can earn higher profits if the workers perform their jobs efficiently and thus ensure better quality, lower costs and larger sales. Workers on their part can earn higher wages if the management provides them with standard materials, standard tools, standardized working conditions, training in standard methods, etc.

Scientific management also promotes cooperation among workers and departments. As activities of all individuals and departments are directly or indirectly linked with one another, interruption of work at any stage would affect the work of many individuals and departments, resulting in lower production and lower wages. The fear of reduced earnings will force workers to cooperate with each other for the smooth working of their departments.

Based on his experiments and observations as a manufacturing manager in a variety of settings, he developed four principles to increase efficiency in the workplace.

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Principle 1 – Study the way workers perform their tasks, gather all the informal job knowledge that workers possess, and experiment with ways of improving the way tasks are performed.

To discover the most efficient method of performing specific tasks, Taylor studied in great detail and measured the ways different workers went about performing their tasks. One of the main tools he used was a time-and-motion study, which involves the careful timing and recording of the actions taken to perform a particular task. Once Taylor understood the existing method of performing a task, he tried different methods of dividing and coordinating the various tasks necessary to produce a finished product.

Usually this meant simplifying jobs and having each worker perform fewer, more routine tasks, as at the pin factory or on Ford’s car assembly line. Taylor also sought ways to improve each worker’s ability to perform a particular task—for example, by reducing the number of motions workers made to complete the task, by changing the layout of the work area or the type of tool workers used, or by experimenting with tools of different sizes.

Principle 2 – Codify the new methods of performing tasks into written rules and standard operating procedures.

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Once the best method of performing a particular task was determined, Taylor specified that it should be recorded so that the procedures could be taught to all workers performing the same task. These rules could be used to standardize and simplify jobs further—essentially, to make jobs even more routine. In this way, efficiency could be increased throughout an organisation.

Principle 3 – Carefully select workers so that they possess skills and abilities that match the needs of the task, and train them to perform the task according to the established rules and procedures.

To increase specialization, Taylor believed workers had to understand the tasks that were required and be thoroughly trained in order to perform the tasks at the required level. Workers who could not be trained to this level were to be transferred to a job where they were able to reach the minimum required level of proficiency.

Principle 4 – Establish a fair or acceptable level of performance for a task, and then develop a pay system that provides a reward for performance above the acceptable level.

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To encourage workers to perform at a high level of efficiency, and to provide them with an incentive to reveal the most efficient techniques for performing a task, Taylor advocated that workers should benefit from any gains in performance. They should be paid a bonus and receive some percentage of the performance gains achieved through the more efficient work process.


Principles of Scientific Management – Scientific Task-Setting and Rate Setting, Planning the Task, Scientific Selection, Placement and Training, Standardisation and a Few Others

The scientific management is an attitude and philosophy of discarding the old rule of thumb or hit and trial method of managing work and workers. It means, scientific investigations should be taken up to solve the problem of industrial management.

“Frederick Winslow Taylor” has defined the basic problem of managing as the art of knowing exactly what you want men to do and then see that they do it in the best and economical way. Taylor gave the principles of scientific management which helps in solving the problem of managing people at work on scientific basis.

Following are the principles of scientific management:

Principle # 1. Scientific Task-Setting and Rate Setting:

Under scientific management, management should standardise. The tasks through scientific investigations. Standards should be set for each worker. These standards should be set with careful thought so that it should be neither be higher which cannot be achieved or lower than the workers’ capacity. This technique is known as work study.

Work study refers to a study of work (task) giving close analysis of a given piece of work in order to eliminate unnecessary operation and to determine the quickest and best method of performing each desired operation.

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The various elements of work study are:

i. Method Study:

Method study is an extensive study of the whole process. For this purpose, an operation chart is to be prepared. The management should then take steps to reduce the distance traveled by materials and effect improvements in material handling, transportation, inspection and storage, etc. The possibility of eliminating or combining certain operations may be studied.

The investigations may also be conducted to find out ways and means to simplify the design of the products. The management should, therefore ensure that the layout of the plant is in the best manner and is equipped with best tools and machinery.

ii. Time Study:

It involves study of time which each element of operation takes in completing the task. The main purpose of time study is to determine the time required to be taken in completing an operation. It fixes fair quantum work for the period, i.e., in a day, week or month.

iii. Motion Study:

It is a study of movements during an operation (an event on a machine). The purpose of such study is to eliminate useless motions and then find out the best way of job performance which every worker will be expected to follow. Elimination of unnecessary movements will reduce the time taken in completing an operation and also fatigue of workers.

iv. Fatigue Study:

After a certain period of continues work, a worker feels fatigue and cannot work with his full capacity without injury to health and loss of happiness. Under such a situation, the efficiency is adversely effected. Worker at this point requires rest to regain his strength to do the work efficiently.

Fatigue study analyses the time after which a worker feels fatigued and requires rest. It determines the number and duration of rests required in performing a job efficiently without impairing the health of workers. Such breaks are provided in the term of tea break, lunch break etc.

v. Routing and Scheduling:

The work passes through various phases before completion. To make sure that there is no unnecessary operation being performed routing and scheduling is important. It determines the phases where the work is to be done and also the sequence of operations.

vi. Rate Setting:

“Taylor” states that payment rates should be set in such a manner that it motivates every worker to perform better. For this he suggested “differential piece-rate system”.

Under this system, the workers performing the standard output are paid a much higher rate per unit than these who are inefficient. Workers who achieve more than the standard output may be given some extra incentive.

Principle # 2. Planning the Task:

The main emphasis of Taylor was to separate planning from actual doing. He also said that the planning should be done by the supervisors and workers should emphasize only on execution of the plan. By separating planning from execution the speed of the work was increased.

Principle # 3. Scientific Selection, Placement and Training:

Scientific management advocates a radical change in the methods and procedures of selecting workers for the tasks. Taylor states that workers should be selected on scientific basis taking into account their education, health, work experience, aptitude, physical strength, etc.

The placement of workers should be according to their merit rating. Job should be entrusted to most suitable person i.e., job should be for a worker and a worker for a job. Experimentation, tests and studies determine the basis for the allotment of tasks under scientific management.

Principle # 4. Standardisation and Simplification:

Standardisation should be maintained in respect of tools and instruments, period of work, working conditions, amount of work, cost of production, etc. Standards are set through time, motion and fatigue studies. Some standards are fixed on the basis of various elements of costs.

Simplification means the process of determining a limited number of types, sizes, varieties and grades of particles for production with the object of better control and elimination of wastes resulting in economy and ease in manufacture.

Principle # 5. Specialisation:

i. Functional Foremanship:

Taylor has advocated separation of planning work with the actual doing or execution of the work. For this purpose, Taylor suggested work organisation based on functional foremanship. In this system, total eight persons are involved i.e., four for planning aspect and four for doing aspects.

These are explained as follows:

a. Route clerk plans the sequence of operations and instruct the workers concerned with it.

b. Instruction card clerk prepares detailed instructions for the workers regarding different aspects for work such as special tools to be used, techniques of operation, the number of operations and proper speed to be maintained.

c. Time and as cost clerk maintains all records relating to workers such as time devoted to different jobs, their pay and allowances, leave, etc. He also maintains cost records.

d. Disciplinarian maintains discipline in the shop and deals with cases of indiscipline and absenteeism.

e. Speed boss ensure that machines are run at their proper speed and proper tools are being used.

f. Inspector inspects the work done by workers, demonstrates to the workers to ensure that quality of the product is being maintained.

g. Repair boss is responsible for the repair and maintenance such that the worker keeps his machine in good order.

h. Gang boss has to assemble and set up tools and machines and has to instruct the workers to make all-their personal motions in the quickest and best ways.

ii. Management by Exception:

Taylor was of the view that the managers should not be burdened with all kinds of routine matters, rather only important matters, requiring their attention must be sent to them. The routine matters should be dealt by the specialists at a lower level so as to provide an ample opportunity, to the managers at the top level, to deal effectively the important policy matters. This is called management by exception.

Principle # 6. Cost Accounting System:

Scientific management suggested introduction of cost. Accounting System to the management. Need for cost accounting system had risen because of the limitations of financial accounting. This system helps in ascertaining costs of various products, operations, departments, etc. and bringing cost reduction. Managers can also prepare budgets, take crucial decisions and eliminate wastages with the help of this system.

Principle # 7. Mental Revolution:

Scientific management can successfully be implemented only when there is a feeling of mutual trust and understanding between workers and management. For this purpose, there should be a complete change in mental attitude of both management and workers towards one another.

Taylor Said, “The great revolution that takes place in the mental attitude of the two parties under scientific management is that both sides take their eyes off the division of surplus as an important matter, and together turn their attention towards increasing the size of the surplus until this surplus becomes so large that it is unnecessary to quarrel over how shall it be divided.”

Other Principles:

1. Principle of Exception – This principle states that managers should not be burdened with routine jobs. They should only be concerned with more important issues.

2. Principle of objective – According to “Koontz and O’Donnell”, the organisation must work towards the achievement of a business objective. This objective should be known to everyone and everyone should work towards achievement of this objective.

3. Principle of span of supervision – This principle states that there should be a certain limit to the number of persons supervised by a supervisor. This will help the supervisor to supervise better. The number of persons under each supervisor depends upon the type and nature of work.

4. Principle of Co-ordination – According to Mooney, “The purpose of organisation, as distinguished from the purpose of the undertaking is to facilitate co-ordination and Unity of effort.” This will help in the achievement of the common goal effectively and efficiently. In the absence of co-ordination, there would be chaos and confusion.

5. Principle of Participation – This principle states that the employees should participate in the decision-making in an organisation. Not only the supervisors but also the workers are involved in taking important policy decision.

6. Principle of Planning – According to Carlee L. Burgess, “Planning is one of the corner-stones upon which a successful enterprise depends.” Planning is the first step in effective management. The objectives and policies should be pre-determined and also the ways to achieve them.

7. Principle of Motivation – This principle states that the performance of a worker depends upon his ability and motivation. Motivation helps in developing a will to perform efficiently or to behave in a certain way. A motivated worker will always be loyal to the organisation.


Principles of Scientific Management – Observation and Analysis, Selection & Training, Cooperation, Responsibility, Mental Revolution and Prosperity

Taylor suggested use of scientific methods in decision making for solving management problems. Having risen himself from a machinist to the position of a chief engineer of a steel mill in the USA, Taylor got more concerned with factory management. In his time big steel mills came under various attacks and Taylor got concerned with change of attitudes which he himself called mental revolution.

Working together in a spirit of goodwill was his basic philosophy in enunciating six major principles described below:

1. Observation and Analysis – He envisaged replacement of rule of thumb with development of a science for each element of man’s work. This enables in deciding the best way of performing a work and determining the standards.

2. Selection & Training – Selection must be done with care and once selected they must be given training for the specific tasks assigned to them.

3. Cooperation – Basically the interest of workers and management is same. By producing more workers earn more. So it is easy to seek cooperation.

4. Responsibility – Planning is the responsibility of managers and implementation or execution is the responsibility of workers. By separating the two efficient ways can be found.

5. Mental Revolution – Change of attitudes and outlook need creating suitable working conditions and fostering new set of relations than fighting for the surplus or profit.

6. Prosperity – With maximum prosperity there should be opportunities for the management to attain greatest efficiency of the people working in the organisation.

Techniques:

To facilitate the application of scientific principles, Taylor and his followers developed certain techniques as discussed below:

1. Work Study – Time Study- Study of time taken by a workman of a reasonable skill and ability helps in determining a fair day’s work for the workmen. Motion Study- Study of motions of body and limbs involved in doing a particular job helps in avoiding wasteful motions. Thus energy conservation eliminates fatigue and determines best way of doing the job.

2. Standardisation – Selecting standard tools and equipment for use by the workmen and creating suitable working conditions as well as suitable work-sites.

3. Functional Foremanship – Instead of a general foreman overseeing different skilled operations, there should be separate specialist foreman for each function in the company.

4. Differential Piece Rate – Workers must be paid on the basis of number of pieces produced. If a worker produces more than a certain specified number, he should be paid higher wages or given incentive. Similarly lower rate be paid if output is below the specified number.

Importance:

Scientific management is beneficial to both employers and employees. The former gain through achieving higher efficiency, reduction of controls, cost reduction and meeting the targets. The later gain through contributing to the prosperity of the business unit and having better working conditions.

Criticism:

Clearly structured system of management does not find favour with most management experts because human beings don’t work like machines. To generalise and arrive at any theory so as to accord value- system to innovation and initiative is not consistent with modern day human resource development. The monotony of work and exploitation appeal little to unqualified and unprofessional managers.

There are differences of opinion both from employers and employees in respect of the benefits of scientific management vis-a-vis costs involved, organisational structure and a culture of overspending.


Principles of Scientific Management

Management based on careful observations, objective analysis, and an innovative outlook is called scientific management. It is the art of knowing exactly what is to be done and the best way of doing it. It may be regarded as a set of scientific techniques that are supposed to increase the efficiency of an enterprise. F.W. Taylor is regarded as the father of scientific management.

i. ‘Scientific management is the art of knowing exactly what you want your men to do and then seeing that they do it in the best and cheapest way.’ – [F. W. Taylor]

ii. ‘Scientific management is a conscious orderly human approach to the performance of management responsibilities as contrasted with the day-in and day-out rule of thumb, hit or miss approach.’ – [Lawrence A. Appley]

Scientific management is based on the following principles:

i. Scientific study and planning of work – The manager should adopt scientific attitude and use scientific methods for solving problems. It requires scientific study and analysis of each element of a job for finding a solution. Old method of doing work (i.e., rule of thumb) and intuitive decisions should be substituted by decisions based on facts.

ii. Harmony in group action – There should be complete harmony in the functioning of all workers and departments. Dissatisfaction of any worker is to be avoided. Any kind of disagreement should not be allowed to crop in, and if it arises, it should be reduced to minimum.

iii. Scientific selection, training, and development of employees – Employees should be selected and trained in accordance with the requirements of the jobs. Proper training and development programs should be designed to improve employees’ efficiency. Development of employees is necessary for the improvement of the organization.

iv. Cooperation between employees and management – Close cooperation between employees and manage­ment is necessary so as to create a mutually beneficial relationship. The objectives of the management can be achieved through wholehearted cooperation and commitment of all employees. On the other hand, the manage­ment should also protect the interests of employees and acknowledge their indispensability in raising productivity.

v. Minimum prosperity for both employees and management – Maximum output and optimum utiliza­tion of resources will bring higher profits to the organization coupled with high remuneration for employees. Maximum prosperity can be possible when efficiency of employees and output are maximized.

vi. Division of work and fixing of responsibility – Maximum output is achieved through of work (i.e., specialization). Management should fix responsibility for planning and supervision of the work. The role of employees should be confined to implementation of these plans.

vii. Standardization of tools, equipment, etc. – Standardization is made in respect of tools, equipment, working hours, working conditions, etc., for improving efficiency of employees.

viii. Mental revolution – This refers to change in thinking both on the part of the management and employees. Mental revolution of both employees and management is desired to get maximum benefit of scientific management.


Principles of Scientific Management – 6 Principles of Scientific Management

The scientific management is based on six principles:

1. Replacement of Old Rules of Thumb Method:

Scientific investigation should be used for taking managerial decisions instead of basing decision on opinion, intuition or rule of thumb.

2. Scientific Selection and Training of Workers:

Management is responsible for their scientific education and training, thus, every organisation should follow a scientific system of selection. In which, the selected workers are to be trained to avoid wrong methods of work.

3. Corporation between Labour and Management:

There should be co­operation between the management and workers. This requires change of mental attitude of the workers and management towards each other. Taylor called it “mental revolution”.

4. Maximum Output:

The management and the workers should try to achieve maximum output in place of restricted output. This will be beneficial to both the parties. Maximum output will also is in the interest of the society.

5. Equal Division of Responsibility:

The responsibility must be equally divided between the managers and the workers. The management should be responsible for planning and organising the work whereas the workers should be responsible for the execution of work as per instructions of the management.

6. Mental Revolution:

The basic idea behind the principles of scientific management is to change the mental attitude of the workers and the management towards each other. Taylor called it “mental revolution.”

The mental revolution consists of three aspects:

(i) All out efforts for increase in production,

(ii) Creation of the spirit of mutual trust and confidence, and

(iii) Inculcating and developing the scientific attitude towards problems.

Taylor suggested that management should try to find the best methods of doing various jobs and introduced standardised materials, tools and equipments so that wastages are reduced. As well as, the workers should be discipline, loyal and sincere in fulfilling the task assigned to them. They should not indulge in wastage of resources. Both the management and the workers should trust each other and cooperate in achieving maximum production.

Thus, Taylor stood for creating a mental revolution on the part of management and workers. Taylor’s thinking was confined to management at the shop level; however, he demonstrated the possibility and significance of the scientific analysis of the various aspects of management.

To sum up, he laid emphasis on the following:

1. Science, not rule of thumb.

2. Harmony in group action, rather than discord.

3. Maximum output in place of restricted output.

4. Scientific selection, training and placement of the workers.

5. Development of all workers to the fullest extent possible for their own and organisations highest prosperity.


Principles of Scientific Management – By Fredrick Taylor: Science Not Rule of Thumb, Harmony, Cooperation and Development of Each and Every Person

Taylor – Father of Scientific Management:

Fredrick Winslow Taylor an American Mechanical Engineer belongs to an era of industrial revolution and mass production. While working as an apprentice mechanist he learnt about the factory conditions at grass root level and used his experiences to reshape the factory system of production to improve industrial efficiency.

Taylor believed that business activities cannot be handled by using hit and trial methods, instead work needs to be analysed scientifically before taking any decisions. Therefore the felt that management must be studied as a discipline to achieve required qualification and training. According to Taylor, a business can be successful only if there is partnership of cooperation between management and its workforce.

Taylor is known for his Functional Foremanship, Time Study, Motion study and Piece rate wage system.

Prior to Industrial Revolution days’ factory owners or managers took decisions or solved problems on personal judgements. Managers handled situations as an when they arose and in the manner they deemed fit. They actually used hit and trial methods to solve problems. This way of handling business issues is referred to as ‘rule of thumb’.

To achieve efficiency and reduced costs it was important to follow a scientific approach, which defines the problem, provides alternative solutions with their expected consequences and evaluation of each alternative available. To achieve maximum efficiency and productivity with minimum costs and wastage, Taylor, the ‘Father of Scientific Management’ proposed that work must be divided into smaller parts, it should be performed by trained staff using standardized methods and tools.

In the words of Taylor, “Scientific management means knowing’ exactly what you want men to do and seeing that they do it in the best and the cheapest way.”

Let us now study the Scientific Principles of Taylor:

1. Science Not Rule of Thumb:

Taylor opposed the rule of thumb and suggested that a business can achieve maximum efficiency only if there is scientific inquiry followed by standardized methods developed through study and analysis. The business enterprises may investigate traditional methods and unify the best practices to develop standard methods to be followed throughout the organisation. Scientifically planned and managed activities not only save human energy and time but also reduce wastages.

2. Harmony, Not Discord:

Taylor emphasised the fact that for any business to be successful, management and workers must work in complete harmony. Conflicts or difference of opinion amongst management and workers affects productivity and efficiency therefore it is important that there is complete openness among management and employees. Management should be willing to share all the relevant information and accept ideas given by employees.

On the other hand, workers also must have positive attitude and openness to accept the changes for the good of the company. Workers must work hard to achieve higher profits for the company and management in return must share the gains with workers. It is the combined efforts of management and its employees that helps a company to achieve its goals effectively and efficiently.

For example, today in most business organisations sales executives receive incentive on sales along with a fixed salary. This way managers are motivated to increase company sales as they do get rewarded in return.

3. Cooperation, Not Individualism:

Though everyone in the organisation works as an individual but all efforts must be unified towards achievement of organisational goals. Management must not maintain distance from employees rather employees must be part of management through their representatives. Management must work towards employees’ growth and development, must have confidence in its employees and seek their suggestions before taking crucial decisions for the company.

Employees also must make all efforts to work for the betterment of the company, keep company information confidential and must not make unreasonable demands. Harmony among management and employees leads to cooperation and better understanding.

According to Taylor, there should be an almost equal division of work and responsibility between workers and management. Management must work almost side by side with the workers helping, encouraging and smoothing the way for them.

4. Development of Each and Every Person to his or her Greatest Efficiency and Prosperity:

Industrial efficiency largely depends on the personal competencies of the workforce. For successful implementation of scientific methods of production it is a must that the workforce has suitable mental, physical and intellectual capabilities. Taylor was of the view that business must follow scientific approach while selecting workforce and provide them appropriate training. This will ensure greatest efficiency, productivity and prosperity for both employees and the organisation.

You all must have realized from above discussions that Taylor was of strong belief that for maximum efficiency and productivity a business must follow scientific methods of production. Taylor used scientific approach to fulfill his responsibilities in different positions he held in various organisations. He used his experiences to develop scientific techniques.


Principles of Scientific Management – Replacement of Rule of Thumb with Science, Maximum Output in Place of Restricted Output, Mental Revolution and a Few More

The basic principles of scientific management are as follows:

1. Replacement of Rule of Thumb with Science:

Taylor has emphasized that in scientific management organised knowledge should be applied, which will replace the rule of thumb. Scientific investigation should be used for taking managerial decisions instead of basing the decisions on opinions, intuitions, estimates and prejudices, likes, dislikes etc.

2. Scientific Selection, Training and Development of Workmen:

It is essential for efficiency in production that workers are selected with due care. Their skill and experience must be matched with the requirements of the respective jobs they are to perform. The employees should be selected on the basis of tests and interviews. The workmen so selected must be given training for the specific tasks to be assigned to them.

3. Co-Operation between Workers and Management:

A sound production management requires reciprocal co-operation between employers and employees. Taylor has stressed that no success could be achieved of scientific management without the co-operation of employers and employees.

So without ignoring the opinion of the workers and without considering them as ‘order-carrying out machine’, proper steps should be taken on the part of management to do good for the welfare of the workers. Taylor has felt that this is the most important factor in executing scientific management. He calls it as bilateral mental revolution.

4. Division of Responsibility between Managers and Workers:

There must be proper division of responsibility between the management and the workers. Planning of work should be the responsibility of managers whereas its execution in a planned manner is the responsibility of workers. Taylor advocated separation of the two kinds of responsibilities so that each individual may be able to perform the tasks to the best of one’s ability and be compensated accordingly.

5. Maximum Output in Place of Restricted Output:

The aim of both management and the workers should be to maximise output. This should be done by both parties in their own self-interest. For management, increased production means more profits and lower cost of production. For workers, increased output may offer attractive wages. In this way it is the self-interest that compels both management and the workers to achieve maximum output.

6. Mental Revolution:

According to Taylor, scientific management, in its essence, involves a complete mental revolution on the part of both sides of the industry viz., workers and management.

“No scheme of scientific management could be a success unless and until both these groups fully co-operated with each other through developing and maintaining best friendly relations. This requires a mental revolution (i.e. a radical change in outlook) on the part of management and workers through giving up an attitude of hostility and enmity towards each other.”