Document Type

Article

Publication Date

1920

Abstract

An examination of the cost accounting systems of the members of the Association shows that a variety of widely different methods of cost accounting are used to ascertain the cost of producing car wheels. This is especially true with respect to methods of handling old wheels received through exchange contracts; to methods of distributing general plant expense and administrative and general overhead expense where products in addition to car wheels are manufactured; to methods of handling depreciation; failed wheels; replacements of pattern and flask equipment; and to methods of classifying cost information.

Relational Format

pamphlet

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