This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.
"World War II cost accounting assignment,"
Accounting Historians Journal: Vol. 17
, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol17/iss1/6