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Full-Text Articles in Accounting
National Budget - Of What Is It Composed? An Address Before The Council Of The Chamber Of Commerce Of The United States Of American At Washington, D. C., February 2, 1915, Harvey S. Chase
Individual and Corporate Publications
No abstract provided.
Introduction To Accounting, John R. Wildman
Introduction To Accounting, John R. Wildman
Individual and Corporate Publications
No abstract provided.
Accounting In The Furniture And Woodworking Industries, Designed In Combination With General Factory Accounting By The Same Author To Afford A Definite Standard Of Practice In The Industries Referred To In The Title, Frank Herrmann Timken
Individual and Corporate Publications
This book is intended to supplement General Factory Accounting, in which, without reference to particular lines of industry, are set forth the author's general methods of book and record keeping. The purpose of the present book is to illustrate, in detail, the manner of employing those general methods in, as well as to describe and explain the results to be accomplished by the employment of such additional methods as are peculiar to, accounting practice in the furniture and woodworking industries. Originally it was proposed to cover the entire work in a single volume, but, upon mature deliberation, the impossibility of …
Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville
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 …
Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association
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.
Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson
Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson
Individual and Corporate Publications
This incomplete discussion upon the systematic collection and use of unit costs for ordinary estimating purposes has been compiled partly from memoranda issued from time to time within the past four years by the author to the members of the hull Estimating and Planning Staff at certain Navy Yards, as a part of their instruction and training. On account of the satisfactory results obtained by the use of these notes, incomplete as they are, I have been persuaded rather than to wait several years longer for more complete data from which to prepare a scientific discussion of the problems of …
Brewery Financial And Cost Statements, John P. Hauch
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 …