Overhead expenses: How to distribute them in good and bad times
Abstract
In our pamphlet What a Cost System Should Do for You we called a good system an insurer of profits. Some may question this statement in times of depression when they find their unit costs rising 100% or more, largely because of the increasing overhead on their low or subnormal production. Let us examine the situation by calling to mind those facts and fundamentals with which we are familiar.
This paper has been withdrawn.