Document Type
Book
Publication Date
1916
Abstract
This Cost Manual is intended to cover the following three features of Factory Cost Accounting: 1. Standards of Efficiency. To establish standards of efficiency representing the best possible results obtainable in each individual factory. To provide a system by which a comparison may be made between the best possible results obtainable in the individual factory and the results actually being obtained. 2. Cost of Production. To maintain and secure records of cost of Raw Materials, Labor, Packages, Packing and Expenses and methods of cost figuring which will result in knowledge of a safe and accurate cost of producing, packing and handling each individual piece of goods. 3. Stimulating Profits. To devise ways and means of stimulating the sale of profitable goods.
Relational Format
book
Recommended Citation
Banking Law Journal, "Cost manual for confectioners" (1916). Publications of Accounting Associations, Societies, and Institutes. 151.
https://egrove.olemiss.edu/acct_inst/151