Cost Accounting, Theory and Practice
Book Description
Considering the number of books that have been written on cost accounting within the last four or five years, it may be appropriate to give some reason for adding another to the fast-increasing hst. In this vohime the authors main purpose is: (1) To provide for the pubH caccountant and cost accountant a reference book deaH ng in a direct manner with the practical parts of cost accounting. (2) To p...
MoreConsidering the number of books that have been written on cost accounting within the last four or five years, it may be appropriate to give some reason for adding another to the fast-increasing hst. In this vohime the authors main purpose is: (1) To provide for the pubH caccountant and cost accountant a reference book deaH ng in a direct manner with the practical parts of cost accounting. (2) To present the principles and methods of cost accounting in a simple and direct manner, so that the student may be able to grasp them quickly, unhampered by dissertations on organization, efficiency and the importance of cost accounting generally. (3) To furnish the manufacturer with a work containing all the important practical points in connection with cost accounting, summarized and briefly explained. It is not the authors intention to present this work as a reference book dealing with factory organization and efficiency methods, or to undertake to present all that might be said on the subject of costs. On the contrary, while omitting no cost details of importance, it has been his aim to reduce to a minimum, so far as language is concerned, the explanations and descriptions essential to a clear presentation of the workings of cost accounting. The author takes pleasure in acknowledging his indebtedness toM r. John F. D. Rohrbach,
(Typographical errors above are due to OCR software and don't occur in the book.)
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