Production Factors In Cost Accounting And Works Management

Author : A. Hamilton Church
Publisher : Forgotten Books
ISBN 13 : 9780428198008
Total Pages : 202 pages
Book Rating : 4.1/5 (98 download)

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Download or read book Production Factors written by A. Hamilton Church and published by Forgotten Books. This book was released on 2018-01-02 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Production Factors: In Cost Accounting and Works Management In the discussion now presented (which also was first presented as a series of articles in the engi neering magazine, running from October, 1909, to April, he extends the idea of accurate alloca tion of costs much further. He proposes, indeed, a new way of looking at the whole problem of manu facturing expense. His purpose is to avoid the aver agings and approximations of a mixed expense ao count, now commonly in use, by recognizing from the very outset all the important factors in production, and segregating continuously the charges belonging to each. Many such factors can be recognized, he maintains, quite as distinct and determinable as the wages factor, and reducible to unit values which may be applied directly to the product they serve. The demonstration is thorough, practical, concrete enough to enable the cost accountant or manager to apply it to his own case, yet not lacking in the broad statement of, principle that applies to all cases. It will be followed with interest by all who are asso ciated with the investigation of the real facts of pro duction costs. The editor. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.