Document Type

Article

Publication Date

1919

Abstract

In accordance with your instructions we have planned a system for uniform cost keeping for use in news-print paper mills. In submitting this report to you for consideration we desire to say that we have tried to meet all conditions surrounding the industry, except as to inter-company profits and losses and woodlands operations. The usual fully integrated mill has been used as a standard; hence some parts of this system may not be necessary where a mill is not fully integrated. The addenda furnishes a plan for handling inter-departmental profits and losses when they appear on the books and contains the necessary forms to be used in reporting costs. We have submitted the system in full to the Federal Trade Commission, Washington, D. C. In connection with this we refer you to their letter of February 6, 1919, addressed to us, which is reproduced in our report.

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