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Sinopsis
Excerpt from Rate Reseach, Vol. 8: October 7, 1915 to March 30, 1916
An accountant is, in fact, a most useful and necessary servant, but an exceedingly bad master. Much interest attaches accordingly to the note of revolt against his domination in American works struck by Mr. H. L. Gantt in a paper presented to the American Society of Mechanical Engineers. The particular point to which Mr. Gantt takes objection is the practice of including the whole Of the overhead charges as part of the manufacturing costs. He contends that whilst it is possible to determine accurately material and labour costs.
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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.
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Reseña del editor
Excerpt from Rate Reseach, Vol. 8: October 7, 1915 to March 30, 1916
An accountant is, in fact, a most useful and necessary servant, but an exceedingly bad master. Much interest attaches accordingly to the note of revolt against his domination in American works struck by Mr. H. L. Gantt in a paper presented to the American Society of Mechanical Engineers. The particular point to which Mr. Gantt takes objection is the practice of including the whole Of the overhead charges as part of the manufacturing costs. He contends that whilst it is possible to determine accurately material and labour costs.
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.
Reseña del editor
Excerpt from Rate Reseach, Vol. 8: October 7, 1915 to March 30, 1916
A paper on The Relation Between Production and Costs, presented before the American Society of Mechanical Engineers (buffalo, New York, June 22-25, by Mr. H. L. Gantt, pointed out the possi bility of serious error in determining manufacturing costs through the method commonly used of apportioning the overhead costs or indirect costs to the output, whatever the proportion of the normal output that may be. It has been common practice to make the product of a factory which is not operated at full capacity bear the whole expense of the factory. Mr. Gantt offers the theory that the amount of expense to be borne by the product should bear the same ratio to the total normal expense as the volume of the actual output bears to the normal product, pointing out that the expense of maintaining the idle portion of the plant ready to run is a business expense not chargeable to the product made but is really a deduction from profit. Under the former method of figuring costs it may be shown that a particular article is being sold at less than cost and that its manufacture should be discon tinued in order to avoid actual loss. This, however, only increases the apparent cost of manufacturing the remaining articles. Through the practical application of the theory advanced by Mr. Gantt it may be shown that the manufacture of the article should be continued and thus be made to pay a portion of the indirect expenses. The applica tion of this theory to general manufacturing costs may afford an inter esting comparison with the determination of rates for electric utilities. The question of how low rates may be offered in order to obtain certain classes of business and thus keep the plant at as near full and contin uous operation as is possible is an important one in the electric industry.
An interesting discussion of Mr. Gantt's paper appeared in' the follow ing editorial, which is quoted in full from London Engineering.
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.
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Rate Reseach, Vol. 8: October 7, 1915 to March 30, 1916 (Classic Reprint)
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Paperback. Condición: New. Print on Demand. This book explores the complexities of the electric utility industry, delving into factors that shape rate-making decisions and the underlying principles that guide the determination of fair and reasonable rates for electricity. The author provides a comprehensive examination of the theories and methodologies used in rate-making, drawing upon historical developments and current practices in the field. The book also offers insights into the evolving nature of rate design, considering the impact of technological advancements, changing consumer preferences, and the need to balance the interests of both utilities and consumers. By examining the interplay between cost analysis, market dynamics, and regulatory policies, this book sheds light on the intricate web of factors that shape the pricing of electricity, making it an invaluable resource for professionals, policymakers, and anyone seeking to understand the complexities of rate-making in the electric utility industry. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Nº de ref. del artículo: 9781333113834_0
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Rate Reseach, Vol 8 October 7, 1915 to March 30, 1916 Classic Reprint
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781333113834
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Rate Reseach, Vol 8 October 7, 1915 to March 30, 1916 Classic Reprint
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781333113834
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