 Most of the cost systems in use, and the theories on which they are based, have been devised by accountants for the benefit of financiers, whose aim has been to criticize the factory and to make it responsible for all the shortcomings of the business.  Organizing for Work - Stran 34avtor: Henry Laurence Gantt - 1919 - 111 straniCelotni ogled - O knjigi
 | American Society of Mechanical Engineers - 1916 - 2092 strani
...not fail us. 13 Most of the cost systems in use, and the theories on which they are based, have been devised by accountants for the benefit of financiers,...the superintendent to present his side of the case. 14 Our theory of cost keeping is that one of its prime functions ie to enable the superintendent to... | |
 | American Society of Mechanical Engineers - 1916 - 1628 strani
...fail us. 13 ■ Most of the cost systems in use, and the theories on which they are based, have been devised by accountants for the benefit of financiers,...admirably, largely because the methods used are not 19 devised as to enable the superintendent tb present his side of the case. in ir, 14 Ouf theory of... | |
 | William Kent - 1918 - 280 strani
...conclusions. He says: " Most of the cost systems in use, and the theories on which they are based, have been devised by accountants for the benefit of financiers, whose aim has been to criticise the factory and to make it responsible for all the shortcomings of the business. In this... | |
 | James Hoopes - 2003 - 356 strani
...is scarcely unique to our time. The accountants of Gantt's era, according to him, served the needs of "financiers, whose aim has been to criticize the...responsible for all the shortcomings of the business." They did not let the production manager "present his side of the case." Intellectually, accountants... | |
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