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Full-Text Articles in Business

Cost Standards In Shoe Manufacturing: A Necessary Guide To Profit-Making Management, F. Richmond Fletcher Jan 1924

Cost Standards In Shoe Manufacturing: A Necessary Guide To Profit-Making Management, F. Richmond Fletcher

Individual and Corporate Publications

To take up now the first of the points that I wish to discuss today: I think the average manufacturer has laid too much stress on the use of costs as a basis for determining selling prices, when, as a matter of fact, costs should be used primarily to determine the base below which there is no profit.


Perpetual Inventory And Stores Control [Revised], Chamber Of Commerce Of The United States Of America. Department Of Manufacture Jan 1924

Perpetual Inventory And Stores Control [Revised], Chamber Of Commerce Of The United States Of America. Department Of Manufacture

Individual and Corporate Publications

This pamphlet was first published early in 1922, when industry generally had not passed the period of industrial stagnation and inventories of raw and processed materials in the store rooms of manufacturers were excessive. Under such conditions, it was felt that a pamphlet on the control of inventories was particularly timely. The subject is no less timely now. Although conditions have changed, the changed conditions have brought with them a greater need than ever for the close control of every feature of the operation of manufacturing plants. Moreover, the principles of the perpetual inventory have been found universally applicable and …


Record Keeping And Accounting Methods For Insurance Agents And Brokers, American System Company Jan 1924

Record Keeping And Accounting Methods For Insurance Agents And Brokers, American System Company

Individual and Corporate Publications

No abstract provided.


Cost Of Overhead, Metropolitan Life Insurance Company. Policyholders' Service Bureau. Jan 1924

Cost Of Overhead, Metropolitan Life Insurance Company. Policyholders' Service Bureau.

Individual and Corporate Publications

THE problem of overhead is of a two-fold character. It is partly a question of policy, and partly of accounting method. There is no rigid line of separation between the two aspects of the overhead problem, but as far as possible this leaflet is limited to a consideration of overhead as a question of policy.


Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department Jan 1924

Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department

Individual and Corporate Publications

The primary purpose of a state accounting classification is to furnish adequate information regarding expenditures to (1) The State Auditor as a means of fiscal control, (2) the budget authorities as a basis for appropriation schedules, and (3) the spending agency itself.