Document Type
Article
Publication Date
1920
Abstract
It is safe to say that boiler manufacturers as a whole have been more backward in the development of their financial accounting and cost accounting than they have in the development of greater efficiency in their plants; they have looked upon cost accounting as something to do with red tape or something that may be all right for the other fellow. It is our conclusion that the interests of the Association can best be served and the work of our Committee productive of most good, through the distribution of this booklet which we might consider as a primer on cost accounting for our industry, and to this end we present it with the hope that it will be given your careful consideration. In this booklet we will endeavor to outline in a simple manner, a procedure that if followed will make it possible for any manufacturer, large or small, to compute his cost of production with a reasonable degree of accuracy.
Relational Format
pamphlet
Recommended Citation
Barnum, G. S.; Fisher, E. C.; and Ernst & Ernst, "Report of Cost Committee of American Boiler Manufacturers Association" (1920). Publications of Accounting Associations, Societies, and Institutes. 116.
https://egrove.olemiss.edu/acct_inst/116