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Year-Book 1914-1915, Officers, Committees, Trustees And Meeting At Seattle, Washington, September 21, 22, And 23, 1915, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Correspondence, F. C. J., W. H. Lawton, Earl A. Saliers, H. S. Ackerman

Journal of Accountancy

No abstract provided.

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Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville

Individual and Corporate Publications

Your committee was kind enough to ask me to tell you something about our experience with Costs. To meet this kind invitation, I will endeavor to bring out some interesting points of our work, and discuss the necessity of knowing COSTS. It is only within the past few years that Cost finding has made rapid strides, and it is admitted that the greatest benefit in various lines of business has come from association of people in the same trade. If you have anything good in your business, give it to your competitor and he in turn will impart to you …

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Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association

Individual and Corporate Publications

The basis of good cost accounting is analysis. You are all familiar with the three main divisions of cost; namely, material, labor, and overhead or burden. Every manufacturer has these three factors to deal with, no matter what his product, or how simple or complex his cost system. In paper mill cost ac-counting the analytical method is used in two distinct ways: first, when we recognize that paper making is made up of many distinct operations; and second, when we separate burden into its elements and consider each element in applying the burden to the product manufactured.

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Brewery Financial And Cost Statements, John P. Hauch

Individual and Corporate Publications

Increase in competition and operating costs has made the question of production and sources of profit important in the development of business. That accounting statements present the book-value of resources and the amount of profit or loss is interesting but this does not give the management data that will show unprofitable or underdeveloped business. The weakness with some present brewery-systems is the failure to charge all items of department production at cost, the profit or loss statements being meaningless as a basis for future business development. With the rapid increase in bottling production, the knowledge of accurate departmental production and …

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