Document Type
Article
Publication Date
1921
Abstract
In the development of the science of cost accounting in this country greater attention has been paid to the metal working trades than to other lines of industry. In fact, there are many important lines of manufacture in which no material on cost accounting of any real value is available. Very little has been written on cost accounting in the various woodworking trades although there are few lines of business in which there is greater necessity for sound cost methods. While this article is based upon a cost system in operation in a plant manufacturing office supplies, including other items in addition to fabricated wood products, it is devoted chiefly to the woodworking side of the business. While it does not by any means constitute a complete system, nor even the outline of such a system, it describes how some of the problems in this field have been solved in one plant and it is hoped may present suggestions which will be found worth while for men who are called upon to deal with similar situations. Most of the principles set forth, while they are based on the particular practices of one plant, are applicable to almost any woodworking shop.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1921 (Sept.), Vol. III, no. 1
Recommended Citation
McCaffrey, J. J., "Cost methods in a woodworking plant" (1921). Publications of Accounting Associations, Societies, and Institutes. 92.
https://egrove.olemiss.edu/acct_inst/92