Authors

Robert Atkins

Document Type

Article

Publication Date

1921

Abstract

WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. In order that a general cost system shall prove of greatest value to all concerned, the supervision of its operation subsequent to its installation is a matter of prime consideration, and it is to an extension of this important phase of cost work that this article invites attention. Any extended revision of an existing cost system, or the installation of a new one, is usually undertaken by a firm of public accountants or industrial engineers engaged for this purpose, rather than by someone connected with the particular business Language : eng

Relational Format

article

Series Title

Business Crucible, 1921, (July-Aug.)

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