Cooke was also responsible for the pioneer food rationing scheme of the war. In 1922 he introduced four-weekly accounting periods at the works; these enabled comparisons to be made on an accurate basis and lasted until after the formation of A.E.I.

Changes in the works accounting and costing systems began in 1918 with the amalgamation of the whole of the cost sections under the comptroller and continued with the application of the Hollerith system to both accounting and costing. This made it possible to obtain promptly all the analyses of costs, overhead expenses, sales and so on that are necessary for precise and efficient administration in a large organization.

WELFARE SCHEMES
A spate of schemes designed to enhance the personal wellbeing of the Company's people began in 1921, though perhaps none was more popular than the general permission to smoke in the works, granted the previous year. A works benevolent fund was inaugurated in March 1921 with the objects of relieving distress among the workpeople, whether due to sickness, accident or other cause, and assisting their widows and orphans. This fund, which replaced the old sick benefit societies and local collections in the shops, has paid out over £210,000 in sickness and accident benefit alone and has also given money grants in other cases of distress and to hospitals and other charitable objects. Members' contributions range from 1d a week (under 16) to 4d a week (over 21), and the Company contributes £100 a month. Since 1924 membership of the fund has been a condition of employment for all 'clock' employees, men and women.

In November 1922 a staff benevolent fund was started. Members' contributions vary from 1d to 4d a week according to salary, and £60,500 has been paid out in grants. Though the Company does not contribute directly, its practice of extending salaries beyond the regulation period keeps the fund financially healthy.

From October 1928 employees could also belong to a contributory hospital scheme, which provided free medical and surgical treatment in the public wards of the local voluntary hospitals in the district. The subscription was 1d a week for the man and an extra 1d for his wife (children under 16 were included later). By 1938 the cost of treatment had risen far above the payments made from the fund. An appeal to employees to increase their own subscriptions to 2d a week was successful, and with an annual contribution of £500 from the Company the total income for 1939 was £8000, enough to pay the full cost of treatment for all patients in the scheme. Thereafter, a contribution of £4 10s a week was maintained for each patient until the scheme ended with the introduction of the national health service.

Provision for old age was first made in March 1922 when a pension scheme for male staff was set up. This scheme works, in conjunction with an insurance cornpany, on the basis of equal contributions from the employee and the Company, and it provides a pension at the retirement age of 65. There are now 3500 contributing members and 120 annuitants, and almost £100,000 has been paid to the dependants