Document Type

Book

Publication Date

1920

Abstract

The main purpose of the committee was to devise a standard card of accounts which would control the general or face cost sheet of all iron mining operations in order that each general cost sheet may be strictly comparable in all of the items appearing on it with each and every other general cost sheet. Whatever may be the departure from the details of the system here presented, it is desired that the items on the general cost sheet shall conform to those on the general or face cost sheet presented in the classification. If this is done, the difficulties of summarizing the various items of cost will be removed and, of more importance, summarized cost statements for the industry or any integral part of it may be compiled with entire confidence in the correctness of the end results.

Relational Format

book

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