Document Type
Article
Publication Date
1921
Abstract
It is not the intention of this article to present a complete cost system, nor to give a detailed description of the various cost accounts which are used in the Hawaiian sugar industry, but rather to outline some of the many and varied problems of the industry which exercise a direct influence upon the cost accounting procedure. It will be found, for example, that the human factor has a much more important influence on costs and cost procedure than is generally the case in other industries, because the laborer and his family are practically wards of the employer, and their care is one of his chief problems and one of the important items in his costs.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1921 (Nov.), Vol. III, no. 4
Recommended Citation
Haenisch, F. A., "Some cost problems in the Hawaiian sugar industry" (1921). Publications of Accounting Associations, Societies, and Institutes. 89.
https://egrove.olemiss.edu/acct_inst/89