Ebook Cost-Keeping for Manufacturing Plants

The responsible head, whether treasurer, auditor, or bookkeeper, exercises general control over the manufac turing accounts of material, wages, and expense, but cannot burden himself with all their details. The cost clerk understands the technicalities of his own work, but is not in a position to develop proper methods and co ordinate them with the general accounts. The works manager, who is vitally interested in the work of both, has his own problems of administration to solve, and lit tle time left for the study of accounting systems; and yet all the resources of accountant, cost-keeper, and man ager are needed in developing that cost-system which shall best supply their several needs.