Pursuant to your request, we have conferred individually with the several members of THE AMERICAN FACE BRICK ASSOCIATION, PITTSBURGH, to whom at the outset of our engagement with you we have been directed. In rendering this service in accordance with your requirements as made known to us, we have directed our efforts with the purpose to acquire an intimate acquaintance with the various processes employed in the manufacture of face brick and with the physical conditions which exist generally in face brick manufacturing plants. In this report we give consideration to the important details which enter into a cost finding and general accounting procedure applicable to the face brick industry and we submit for your consideration certain and definite recommendations which, if adopted, we believe will effect the accomplishment of the particular object which now is before The American Face Brick AssociationÃƒÆ’Ã‚Â¢ÃƒÂ¢Ã¢â‚¬Å¡Ã‚Â¬ÃƒÂ¢Ã¢â€šÂ¬Ã¯Â¿Â½the use by all members of uniform cost finding and accounting methods.
Ernst & Ernst and American Face Brick Association, "Report on cost finding prepared for the American Face Brick Association" (1916). State Publications. 70.