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