Excerpt from Cost Accounts
The purpose of this work is to explain in general terms the principles relating to the ascertainment of manufacturing costs, and to make clear the operation of those principles by means of examples.
The method followed is to divide the book into two parts, of which the first deals with the subject in its broad outlines; the elements which go to make up Cost are considered and defined, and each element is then dealt with in turn; its treatment in the Cost Books is first explained, and then its position in the General or Financial Books. In this way, the system is built up piece by piece, and a scheme is outlined which fulfils the minimum requirements of a manufacturer or contractor. The next step is to review what has been set forth, and to show the relationship which exists between the Cost Books and General Books. This is illustrated by means of a diagram which reproduces graphically the descriptions given in the text.
The second part consists mainly of a series of suggestions, showing how various parts of the system may be elaborated in order to secure greater minuteness and accuracy.
The work is illustrated by a set of forms, which are specially bound in such a way that they will fold out to lie side by side with the text, thus rendering reference easy, and avoiding the annoyance of losing one's place each time the text is compared with the forms.
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