Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students - Couverture rigide
Présentation de l'éditeur
This work has for its object a comprehensive and practical presentation of the general principles upon which cost accounting for manufactured articles is based, the application of these principles in a general manner to the most common types of manufacture and the illustration of the details. These latter vary so greatly under different manufacturing conditions, and may become so numerous and complex that any work on this subject would seem incomplete which did not deal thoroughly with them. However, no one book, on even manufacturing cost alone, could hope to cover the subject in its entirety. Repetition, and reference to other sections, will be found in the text, but, for the sake of clearness, this could not be avoided. The subjects of Efficiency Engineering (more properly, but less commonly spoken of as Factory Management )and Cost Accounting are herein considered as distinct, since the accountant is seldom the master of both; but properly speaking, the subjects are very closely related. The subject of Efficiency should be studied from works of competent writers and will be of great value to the cost accountant. Cost finding is best considered from the viewpoint of the method of manufacture, and not from the idea of a set system. It is the aim of this work to illustrate the principles by methods which eliminate from the financial accounts and segregate the quantities and values used on the manufactured goods into accounts known as the cost accounts. Printed forms are used, wherever possible, to take care of the analytical work.
(Typographical errors above are due to OCR software and don't occur in the book.)
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