Document Type
Article
Publication Date
1923
Abstract
The subject assigned to me is rather long to be treated fully in one paper and it was originally intended that parts should be presented at each of two meetings of the Pittsburgh Chapter. The subject really covers the output of three or four kinds of plants grouped under one heading, the product of each of which is a finished product by itself and presents its own cost problems to be solved. Our product is measured in gross tons, net tons, feet, pounds and pieces. Burden costs are distributed on the basis of tons, furnace hours, machine hours, man hours, total labor, surface covered and on weighted averages recalculated periodically. Process costs, operation costs, job costs and departmental costs are used.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1923 (Jan. 2), Vol. IV, no. 8
Recommended Citation
Jensen, Carl G., "Cost problems in the wrought iron industry" (1923). Publications of Accounting Associations, Societies, and Institutes. 81.
https://egrove.olemiss.edu/acct_inst/81