This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 edition. Excerpt: ... the simple type all of the three elements go through the factory, without combination, direct to the product. The word "combination" is used here as referring to the elements from an accounting standpoint rather than a physical standpoint. In the compound type, material may go direct, while the labor ...
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 edition. Excerpt: ... the simple type all of the three elements go through the factory, without combination, direct to the product. The word "combination" is used here as referring to the elements from an accounting standpoint rather than a physical standpoint. In the compound type, material may go direct, while the labor and distributable overhead become combined or material and labor may be combined while distributable overhead goes direct. In the complex type, material, labor and distributable overhead become combined, while the non-distributable goes direct. These combinations may represent departments, processes, machines, or centers of production. There is no great distinction between "department" and "process" as used herein, except that more than one process may be included in one physical department. In the accompanying illustrations, where an attempt is made to bring out more clearly the subject matter of the preceding paragraphs, departments are indicated by the letters--A--B--C; the elements of cost by the letters, M, L, O--D, and O, N--D; and the jobs by numbers. Words and graphics almost fail when an attempt is made to describe briefly and clearly, or to illustrate, the complex type of cost system. It may be referred to as a group of small cost systems wherein each operating department constitutes a member. It might aid in the illustration if, in the diagram illustrating the complex type, one were able to imagine the departments "A--B--C" as containing within their respective limits the diagram of the simple type sufficiently reduced in size to permit of such treatment. H COMPOUND TYPE In the operation of the complex system, materials and labor may be combined within a given department and carried forward, or the combination may be extended to...
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
Add this copy of Principles of Cost Accounting to cart. $32.50, new condition, Sold by Paperbackshop International rated 2.0 out of 5 stars, ships from Fairford, GLOS, UNITED KINGDOM, published 2022 by LEGARE STREET PR.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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Add this copy of Principles Of Cost Accounting to cart. $35.58, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2022 by Legare Street Press.
