 There are many methods of cost accounting; but there are only two leading theories as to what cost consists of. They are : First, that the cost of an article must include all of the expense incurred in producing it, whether such expense actually contributed...  Organizing for Work - Stran 45avtor: Henry Laurence Gantt - 1919 - 111 straniCelotni ogled - O knjigi
 | American Society of Mechanical Engineers - 1917 - 1452 strani
...theories as to what cost consists of. They are: First, that the cost of an article must include all of the expense incurred in producing it, whether such...reason whatever must be charged to some other account. 6 The first theory would charge the expense of maintaining in idleness that portion of a plant which... | |
 | 1917 - 480 strani
...is that the cost of an article shall include only those expenses actually needed for its production; any other expenses incurred by the producers for any...whatever must be charged to some other account. The old rule that the cost of an article must include all the expense incurred in producing it, whether... | |
 | William Kent - 1918 - 286 strani
...theories as to what cost consists of. They are: First, that the cost of an article must include all of the expense incurred in producing it, whether such...the product made in that portion of the plant which was in operation; while the second theory would demand that such expense be a deduction from profits.... | |
 | Frank Barkley Copley - 1923 - 534 strani
...costs.1 1 As he defined it in a paper presented at the ASME in December, 1916, Gantt's principle was that " the cost of an article should include only...reason whatever must be charged to some other account " and " deducted from the profits." Though Taylor in this period placed a higher relative importance... | |
 | Edward David Jones - 1925 - 640 strani
...in the world of cost accounting is the contribution of the late HL Gantt. Briefly put, this idea is that " the cost of an article should include only...reason whatever must be charged to some other account." Mr. Gantt led up to his idea in the following manner: " Let us suppose that a manufacturer owns three... | |
 | Efficiency Society - 1917 - 710 strani
...theories as to what cost consists of. They are : First, that the cost of an article must include all of the expense incurred in producing it, whether such...the product made in that portion of the plant which was in operation ; while the second theory would demand that such expense be a deduction from profits.... | |
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