Document Type
Article
Publication Date
1915
Abstract
In our detailed consideration of this subject we will take up, first of all, the question of manufacturing costs. For the sake of having some concrete basis on which to work we will consider the, case of a cement company operating on the dry process, quarrying two raw materials, and using coal for fuel. We will assume that the operation of the plant is directed by a superintendent, and that an independent organization, reporting to the chief accounting officer in the general office, is in charge of, and responsible for, the accounting end of the work, including the handling of the Stores Department and, if possible, all the timekeeping work. It should be understood that no attempt will be made to lay down any hard and fast rules, and if any rules are formulated, it will be done only with the object of expounding and illustrating the fundamental principles on which they are based.
Relational Format
pamphlet
Recommended Citation
Association of American Portland Cement Manufacturers, "Cost accounting" (1915). Publications of Accounting Associations, Societies, and Institutes. 150.
https://egrove.olemiss.edu/acct_inst/150
Comments
(Date is approximate.)