Document Type
Article
Publication Date
1920
Abstract
It seems almost unnecessary to assert that a reliable cost accounting system is just as important in foundries as in other divisions of industry, but many foundries are in operation in which a cost accounting system which yields proper cost information is conspicuous by its absence. This is true not only of jobbing foundries, but also of foundries operated in conjunction with machine shops which finish the foundry output. There are instances of concerns which manufacture machines under the direction of managements who insist on having a well developed cost accounting system in the machine shops but give little consideration to such a system in the foundry. Inasmuch as the accumulation of value of the product originates in the foundry, the same care should be taken to ascertain accurate costs in the foundry as in the machine shops.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1920 (Oct.), Vol. II, no. 3
Recommended Citation
Barrett, A. H., "Cost accounting for brass and bronze foundries" (1920). Publications of Accounting Associations, Societies, and Institutes. 106.
https://egrove.olemiss.edu/acct_inst/106