Other Form of Name
Harris, Gould Leach, 1892-
Document Type
Article
Publication Date
1920
Abstract
No feature of cost accounting is more difficult than burden distribution. Burden, however, can be calculated with a surprising degree of accuracy and can be scientifically controlled through the medium of departmental burden rates together with departmental burden and expense accounts. The impression is too widespread that burden is extremely elusive. Cost accountants can do a great deal to counteract this false impression by taking advantage of every opportunity to explain the modern methods of distributing burden.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1920 (April), Vol. I, no. 3
Recommended Citation
Harris, Gould Leach, "Calculation and application of departmental burden rates" (1920). Publications of Accounting Associations, Societies, and Institutes. 107.
https://egrove.olemiss.edu/acct_inst/107