Document Type

Article

Publication Date

1921

Abstract

Wherever cost finding has failed to produce expected results, the failure has been that of management, not that of information. Costs are a basic part of the information requisite for the safe and intelligent conduct of business, but it is evident that cost information is of little value unless it is used by management as a guide to action. Hence comes the emphasis on management in the present work of the Committee. Management is the big question of the day in business. The Association is seeking earnestly and persistently to focus the attention of its members on management and to help develop them as managers. If it succeeds in even a small way, its expenditure of energy, time and money will be justified by results

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pamphlet

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