Authors

Matthew Porosky

Document Type

Article

Publication Date

1921

Abstract

This article illustrates a method of distributing payroll in a plant which manufactures special electrical apparatus to a large extent, and also deals with a method of fully absorbing the payroll in the cost of the product. While a number of methods exist which may accomplish these results satisfactorily, the method used depends largely upon the character of the business and not simply upon the needs of accounting. The method selected must provide all the necessary checks required for the effective control of the payroll expenditures and the absorption of the payroll in costs.

Relational Format

pamphlet

Series Title

Official Publications of the National Association of Cost Accountants, 1921 (July 1), Vol. II, no. 16

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