Construction costs

United States. General Accounting Office. Office of Staff Management

Abstract

A few years ago a paper was read before this Society entitled, "Cost Accounting on Construction Work." This well-written pamphlet explained fully the system then used by the Aberthaw Construction Company for keeping costs. Since then, some changes have been made, the principal ones consisting of a change of forms, the placing of actual tabulating of the costs with the job, and the establishing of a separate cost accounting department, where before cost accounting had been a function of the estimating department.