Other Form of Name
McKinsey, James Oscar, 1889-1937
The subject of budgets is arousing widespread interest throughout the country at the present time. Many industrial organizations are taking up the matter seriously. In budget work great care should be exercised to see that the budgetary program is a well co-ordinated one. Such a budget involves the preparation of sales, production, plant equipment, purchase, and financial budgets, respectively. In the technique of budget making and the managerial uses of budgets the cost accountant plays a vital part because the person who prepares the budget depends to a great extent upon the cost accountant to supply him with the information he needs.
Official Publications of the National Association of Cost Accountants, 1922 (Jan. 15), Vol. III, no. 8
McKinsey, James Oscar, "Relation of budgetary control to cost accounting" (1922). Publications of Accounting Associations, Societies, and Institutes. 130.