Document Type
Article
Publication Date
1922
Abstract
In the production of phonograph records there are relatively few manufacturing processes, but there are some conditions in connection with this industry which are somewhat troublesome from a cost accounting point of view. This industry affords a very unsatisfactory field of endeavor for the purely theoretical cost accountant, since there are some factors which if treated in a manner theoretically correct would be highly complicated and the results secured would mean little and be worth less to the plant executives. A plant manufacturing phonograph records consists of three principal departments as follows: (1) The recording laboratory, (2) the electroplating department, and (3) the record department.
Relational Format
pamphlet
Series Title
Official Publications of the National Association of Cost Accountants, 1922 (Dec.), Vol. IV, no. 7
Recommended Citation
Borton, E. J., "Production costs in the manufacture of phonograph records" (1922). Publications of Accounting Associations, Societies, and Institutes. 97.
https://egrove.olemiss.edu/acct_inst/97