Document Type
Article
Publication Date
1915
Abstract
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.
Relational Format
article
Recommended Citation
Scovell, Clinton Homer and Writing Paper Manufacturers' Association, "Essentials in paper mill cost accounting" (1915). Individual and Corporate Publications. 36.
https://egrove.olemiss.edu/acct_corp/36