British Cost Accounting 1887-1952

by Boyns, Trevor; Anderson, Malcolm; Edwards, John Richard

• ISBN13: 9780815322405
• ISBN10: 0815322402
• Format: Hardcover
• Copyright: 1996-03-01
• Publisher: Routledge

Table of Contents

Introduction
Trading and profit and loss accounts	p. 1
Shipbuilders' accounts	p. 10
Engineering costs book-keeping	p. 13
Notes on cost records: a neglected branch of accountancy	p. 16
Manufacturing costs	p. 26
Manufacturing costs as applied to engineering	p. 31
Cost accounts - I-IV	p. 50
Cost accounts	p. 62
Cost accounts	p. 65
Cost accounts	p. 67
Some notes on cost accounts	p. 69
Chartered accountants as experts in commerce and manufacture	p. 77
A new system of cost-taking in trade	p. 83
The methods of ascertaining costs in a factory where a variety of articles are made, which mostly pass through several processes in the course of manufacture and are turned out in large quantities	p. 88
Workshop administration, with special reference to tracking work and promptly ascertaining detailed costs and profits	p. 96
Cost accounts	p. 125
Oncost and its apportionment	p. 133
Hints to students in devising systems of engineers' cost accounts	p. 1376
The cost accounts of small manufacturers	p. 158
Some economic considerations bearing on costing	p. 161
Some principles of accounting affecting cost accounts	p. 168
Importance of true cost	p. 187
Fundamentals of a cost system for manufacturers	p. 191
Cost accounts and accountants	p. 202
Cost accountancy: its evolution and its trend	p. 205
The relationship of costing to management	p. 210
Costing in relation to scientific management	p. 216
Costing in Relation To Selling	p. 224
The importance of efficient cost accounting to coal industries and the means which should be adopted to secure it	p. 226
Some principles governing the ascertainment of cost	p. 232
The general principles of costing	p. 236
The Cost Accountant	p. 244
Costing - principles and practice	p. 246
The necessity for scientific costing	p. 250
Costing as a branch of administration	p. 256
Costing	p. 258
The place of the cost accountant in industry	p. 259
Standardisation in cost accountancy	p. 268
Are costs the best basis for estimating and fixing selling prices?	p. 274
Are costs the best basis for estimating and fixing selling prices?	p. 277
Uniform methods of costing	p. 281
Standard costs, with particular reference to the Sheffield industries	p. 287
The function of costing in industrial relations	p. 292
Costing	p. 298
What I expect of a cost accountant	p. 304
The use of graphics in cost accountancy	p. 315
The economics of cost accounting	p. 325
The development of cost accounting towards budgetary control	p. 331
Cost accounts from the professional accountant's point of view	p. 333
General principles of factory costing	p. 341
The cost accountant and labour problems	p. 349
The measurement and control of industrial activity by cost standards - (b) application and interpretation	p. 351
Budgetary control - a review	p. 356
The measurement of economic factors in costing - I and II	p. 364
Costing Terminology	p. 371
Some notes on the early literature and development of cost accounting in Britain	p. 380
The treatment of oncost in cost accounts	p. 404
Cost accounting theory	p. 408
Will your costing system stand up to the test of rising prices?	p. 410
Costing - marginal and conventional	p. 412
Costing - marginal and conventional	p. 415
The development of cost accounting	p. 416
Uniformity in costings methods	p. 418
Costing in relation to management	p. 420
Cost accountancy: its contribution to management and efficiency in the future	p. 422
More about the industrial accountant	p. 428
Economic and costing	p. 432
The indivisibility of accountancy	p. 435
The relationship betweens time and motion study and costing	p. 441
A study in decentralisation	p. 445
The functions of the accountant in large-scale industry	p. 447
Efficiency in nationalised industries - the necessity for measurement	p. 451
Cost accounting as an aid to the measurement of productivity	p. 454
Management accounting	p. 458
The management accounting report	p. 461
British team's report on management accounting	p. 463
Integration or reconciliation?	p. 474
Overhead in perspective	p. 480
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