Document Type
Article
Publication Date
1922
Abstract
The manufacture of chocolate and of its by-product, cocoa, is often combined with candy-making in one establishment. Whether thus combined or not, the chocolate industry requires special machinery, has its own manufacturing processes and meets with cost problems peculiar to itself. The cost accountant must be responsible for the accuracy of the records and costs. Therefore he must assure himself that the daily reports which he receives are correct. He can easily follow in his records a run on any grade of beans, even of several days' duration, through the cleaner, roaster, cracker and liquor mills and see that the quantity of liquor made bears a reasonable relation to the weight of beans drawn from stores. The number of batches can be readily converted into liquor put into mixtures, which deducted from the inventory at the first of the month plus production leaves the quantity that should be on hand. Test inventories of finished product may be made as readily. To the conscientious cost accountant with a lively interest in his responsibilities, his cost work will be as satisfying as the product of the factory.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1922 (July 15), Vol. III, no. 20
Recommended Citation
Rea, George, "Chocolate and cocoa costs" (1922). Publications of Accounting Associations, Societies, and Institutes. 110.
https://egrove.olemiss.edu/acct_inst/110