British Cost Accounting 1887-1952

Contemporary Essays from the Accounting Literature
1. Auflage 2015
ISBN: 978-1-138-98794-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 502 Seiten, Format (B × H): 174 mm x 246 mm, Gewicht: 930 g

Reihe: Routledge Library Editions: Accounting

This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

Zielgruppe

General, Postgraduate, Professional, and Undergraduate

Autoren/Hrsg.

Boyns, Trevor

Anderson, Malcolm

Edwards, J.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction. 1. Trading and Profit and Loss Accounts 2. Shipbuilders Accounts 3. Engineering Costs Book-Keeping The Accountant 12 July 1890 4. Notes on Cost Records: A Neglected branch of Accountancy 5. Manufacturing Costs Thomas Plumpton 6. Manufacturing Costs as Applied to Engineering 7. Cost Accounts 1-4 The Accountant 1894 8. Cost Accounts The Accountant 3 November 1894 9. Cost Accounts The Accountant 10 November 1894 10. Cost Accounts The Accountant 24 November 1894 11. Some Notes on Cost Accounts 12. Chartered Accountants as Experts in Commerce and Manufacture 13. A New System of Cost-Taking in Trade 14. 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 15. Workshop Administration, with Special Reference to Tacking Work and Promptly Ascertaining Detailed Costs and Profits 16. Cost Accounts 17. Oncost and Its Apportionment 18. Hints to Students In Devising Systems of Engineers’ Cost Accounts 19. The Cost Accounts of Small Manufacturers The Accountant, 27 April 1907 20. Some Economic Considerations Bearing on Costing 21. Some Principles of Accounting Affecting Cost Accounts 22. Importance of True Cost 23. Fundamentals of a Cost system for Manufacturers The Accountant 28 April 1917 24. Cost Accounts and Accountants the Accountant 1 March 1919 25. Cost Accountancy: Its Evolution and Its Trend J M Fells 26. The Relationship of Costing to Management 27. Costing in Relation to Scientific Management J. H. H. Boyd 28. Costing in Relation to Selling 29. The Importance of Efficient Cost Accounting to Coal Industries and the Means Which Should be Adopted to Secure It 30. Some Principles Governing the Ascertainment of Cost 31. The General Principles of Costing 32. The Cost Accountant June 1921 33. Costing – Principles and Practice 34. The Necessity for Scientific Costing 35. Costing as a Branch of Administration 36. Costing The Accountant 6 January 1923 37. The Place of the Cost Accountant in Industry 38. Standardisation in Cost Accountancy H. G. Jenkins 39. Are Costs the Best Basis For Estimating and Fixing Selling Prices? 40. Are Costs the Best basis For Estimating and Fixing Selling Prices? 41. Uniform Methods of Costing 42. Standard Costs, With Particular Reference to the Sheffield Industries 43. The Function of Costing in Industrial Relations 44. Costing 45. What I expect of a Cost Accountant C. G. Renold 46. The Use of Graphics in Cost Accountancy 47. The Economics of Cost Accounting 48. The Development of Cost Accounting Towards Budgetary Control 49. Cost Accounts From the Professional Accountant’s Point of View 50. General Principles of Factory Costing 51. The Cost Accountant and Labour Problems The Cost Accountant April 1932 52. The Measurement and Control of Industrial Activity by Cost Standards 53. Budgetary Control – A Review 54. The Measurement of Economic Factors in Costing 1 and 2 55. Costing Terminology The Cost Accountant March 1937 56. Some Notes on the Early Literature and Development of Cost Accounting in Britain 57. The Treatment of Oncost in Cost Accounts The Accountant 23 October 1937 58. Cost Accounting Theory The Cost Accountant November 1937 59. Will Your Costing System Stand Up to the Test of Rising Prices? 60. Costing – Marginal and Conventional 61. Costing – Marginal and Conventional 62. The Development of Cost Accounting The Cost Accountant February March 1943 63. Uniformity in Costings Methods The Accountant 3 July 1943 64. Costing in Relation to Management 65. Cost Accountancy: Its Contribution to Management and Efficiency in the Future 66. More About the Industrial Accountant 67. Economics and Costing Econacon 68. The Indivisibility of Accountancy 69. The Relationship Between Time and Motion Study and Costing 70. A Study in Decentralisation 71. The Functions of the Accountant in Large-Scale Industry 72. Efficiency in Nationalised Industries – The Necessity for Measurement 73. Cost Accounting as an Aid to the Measurement of Productivity 74. Management Accounting The Cost Accountant 18 November 1950 75. The Management Accounting Report The Cost Accountant December 1950 76. British Team’s Report on Management Accounting The Cost Accountant December 1950 77. Integration or Reconciliation? 78. Overhead in Perspective

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