Nevertheless, as soon as the producers were gathered together, the problem of management arose in rudimentary form.  In the first place, functions of management were brought into being by the very practice of cooperative labor.  Even an assemblage of interdependently practicing artisans requires coordination, if one considers the need for the provision of a workplace and the ordering of processes within it, the centralization of the supply of materials, even the most elementary scheduling of priorities and assignments, the maintenance of records of costs, payrolls, materials, finished products, sales, credit, and the calculation of profit and loss.  Second, assembly trades like shipbuilding and coach making required the relatively sophisticated meshing of different kinds of labor, as did civil engineering works, etc. Again, it was not long before new industries arose which had little prior handicraft background, among them sugar refining, soap boiling, and distilling….All of these required conceptual and coordination functions which in capitalist industry took the form of management (41).