Document Type
Article
Publication Date
1916
Abstract
Revised copy of a paper read by Mr. Wm. F. Carroll of the L. L. Harr Corporation of New York at a meeting of the Leather Belting Exchange held at the Hotel Biltmore, New York, Wednesday, December 20, 1916. Our object in visiting the plants and making the investigations was to obtain sufficient information relative to the manufacture and sale of leather belting to enable us to design a uniform cost system for use in all of the plants of the members of the Leather Belting Exchange. Our object is not to attempt to make costs uniform in all plants, but instead, to start with the assumption that the manager of each of the plants is a practical leather belting manufacturer and knows what he is doing, and to design for use in all of the plants a simple, common-sense cost system which can be operated with the least possible amount of clerical labor and which will be absolutely devoid of red tape, but which will make it possible for each manager to know absolutely what it is costing him to produce the belting manufactured in his plant, and to know also that he is including in his costs all of the items of cost which should be included in them and which are being included by all of the other manufacturers of leather belting in the Leather Belting Exchange.
Relational Format
article
Recommended Citation
Carroll, William F. and Harr, L. L., "Cost keeping in the leather belting industry" (1916). Individual and Corporate Publications. 50.
https://egrove.olemiss.edu/acct_corp/50