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Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons
Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons
Accounting Historians Journal
When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J. Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development …
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Accounting Historians Journal
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns
In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns
Accounting Historians Journal
In 1901, Alexander Hamilton Church wrote a path-breaking article in The Engineering Magazine, entitled The proper distribution of establishment charges'. This article, published in six parts, is generally considered to have been one of the most important articles on the subject of overhead allocation and Church's system of scientific machine rates is often seen as a precursor of work which eventually resulted in the emergence of standard costing. Around the same time, Church introduced his system at Renold, a firm of British chain manufacturers, where it was used well into the First World War. Towards the end of the war, …