handled by lower-level managers or by supervisors and that higherlevel managers should only receive reports of deviations above or below standard performances. 15 The integration of cost accounting into the planning process became part of some budgeting practices treated in Chapter 12, Financial Management. Despite the success of scientific management in raising productivity and cutting costs, ― Taylorism ‖ was attacked from a variety of quarters. Union leaders saw it as a threat to their movement because it seemed to reduce, if not eliminate, the importance of unions. The management of Bethlehem Steel ultimately abandoned task management, as Taylor liked to refer to his system, because managers were uncomfortable with such an accurate appraisal of their performance16 and some liberals saw it as an exploitation of workers. Upton Sinclair, one of the muckrakers( SeeChapter 1, Evolution of Police Administration) charged that Taylor had given workers a 61 percent increase in wages while getting a 362 percent increase in productivity. 17 Taylor replied to this charge by saying that employees worked no harder, only more efficiently. In hearings before the U. S. House of Representatives in 1912, Taylor’ s methods were attacked thoroughly, and he died 3 years later a discouraged man. Nonetheless, Henry Ford recast scientific management and used it to increase production and lower costs for the mass-produced Model T Ford( 1909 – 1927). Scientific management did not disappear with Taylor, however. There remained a core of people devoted to its practice, including Henry L. Gantt( 1861 – 1919); Watlington Emerson( 1853 – 1931), also a promoter of the staff concept; Frank( 1868 – 1924) and Lillian( 1878 – 1972) Gilbreth; and Morris Cooke( 1872 – 1960), who in Our Cities Awake( 1918) called for the application of scientific management in municipal government. Gantt gained a measure of immortality by developing a basic planning chart, illustrated in Figure 5.2, which remains in wide use today and still bears his name. Developed during the summer of 1917 while Gantt worked at the Frankford Arsenal, the Gantt chart contained the then-revolutionary idea that the key factor in planning production was not quantity but time. 18 Some