This article focuses on the reducing accounting costs. Much has been said and written about the miracle of production accomplished by American industry during the war, and undoubtedly most people think of that accomplishment in terms of such items as tanks, planes, ships, etc., which were produced in unbelievable quantities. Accountants may not wish to use the word "miracle" as applying to their contribution to the war effort. The automobile industry was probably the first large industry to recognize the possibilities of breaking down the construction of a complicated piece of apparatus into simple, routine, repetitive operations and to place each operation in its proper position in the factory in relation to all the prior and the subsequent operations. To accomplish this, it was obviously necessary to visualize the source and manner of providing original raw materials and to have an exact knowledge of the finished product. In most large companies, two of the routine operations in the payroll department are, to calculate the gross earnings of the employee and to pick up gross earnings and make the necessary payroll deductions while developing both the net cash payment to the employee and sufficient deduction detail to account properly or the respective deductions.