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Sinopsis
Master cost control with this practical guide to cost accounting.
It explains how to classify costs, build usable records, and guide production decisions using standard methods. The book brings together core concepts, sample forms, and proven routines to help accountants, managers, and students apply cost thinking in real workplaces.
Structured for clear, applied learning, it covers the essentials of cost-finding, department classification, overhead distribution, and the preparation of cost sheets and stock records. The guidance is grounded in early 20th‑century practice, reflecting the rise of formal cost systems in manufacturing and service settings alike.
- Step‑by‑step methods for cost finding, recording, and controlling factory expenses
- How to classify departments, products, and overhead for accurate costing
- Templates and explanations for cost sheets, stock records, and production reports
- Insights into depreciation, depreciation rates, and the handling of contract work and cost-plus arrangements
Ideal for readers building or refining a cost system, from practitioners to students seeking practical grounding in cost accounting.
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Reseña del editor
Excerpt from Cost Accounting
Cost accounting, as a vital factor of successful business administration, has, in the last few years, been brought home in various ways to many manufacturers who before had never seriously appreciated its importance.
The Federal Trade Commission, working for more stable conditions, has conducted a widespread campaign of education, explaining in detail what a cost accounting system is, how it is operated, and the resulting business advantages.
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
Cost accounting, as a vital factor of successful business administration, has, in the last few years, been brought home in various ways to many manufacturers who before had never seriously appreciated its importance. The Federal Trade Commission, working for more stable conditions, has conducted a widespread campaign of education, explaining in detail what a cost accounting system is, how it is operated, and the resulting business advantages. Various manufacturers associations have first paid skilled accountants to devise cost-finding methods suited to their special trade conditions, and then have instituted a vigorous propaganda to induce all engaged in their own particular industry to adopt them, thus making these methods uniform in the trade and securing uniformity of selling prices and the end of reckless and ignorant price-cutting. Now the government, with its need to levy war taxes and its consequent necessity for searching investigation into income and excess profits, requires that estimates and approximations as to production costs and profits shall give place to rational accounting systems giving actual figures by uniform methods. As a result of this pressure and the more intelligent education in accounting given by the better modern schools, cost accounting has become the rule in all intelligently conducted industries, and its methods have been extended to many establishments other than manufacturing industries. Under these circumstances it has been found necessary to bring out this volume as an extension of Nicholson sC ost A ccounting, Theory and Practice published in 1913, making the work more comprehensive, and bringing it in all respects up to the latest practice.
(Typographical errors above are due to OCR software and don't occur in the book.)
About the Publisher
Forgotten Books is a publisher of historical writings, such as: Philosophy, Classics, Science, Religion, History, Folklore
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Cost Accounting (Classic Reprint)
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Paperback. Condición: New. Print on Demand. This book offers a comprehensive guide to cost accounting, a vital tool for any manufacturer seeking to increase efficiency and profitability. Written in the early 20th century, it reflects a time when industrialization was rapidly transforming the business landscape. The author examines the changing demands of the era, particularly the need for greater efficiency and the rise of competition. The text delves into the various elements of cost, including direct and indirect charges, explaining how to analyze and track each component. It then explores two main methods of cost-finding - the order method and the process method - providing detailed instructions on their implementation and application across a range of industries. Ultimately, this book offers valuable insights into the importance of cost accounting for business success, emphasizing its role in identifying inefficiencies, making informed pricing decisions, and ensuring a company's long-term financial stability. 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: 9781440049521_0
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Cost Accounting (Classic Reprint)
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781440049521
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Cost Accounting (Classic Reprint)
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Paperback. Condición: Brand New. 606 pages. 9.00x1.37x6.00 inches. In Stock. Nº de ref. del artículo: __1440049521
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Cost Accounting (Classic Reprint)
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Forgotten Books Okt 2018, 2018
ISBN 10: 1440049521
ISBN 13: 9781440049521
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Taschenbuch. Condición: Neu. Neuware. Nº de ref. del artículo: 9781440049521
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