Excerpt from Cost Accounting: Principles and Practice In View Of the elaborate detail required for adequate study of cost, and of the fact that most cost installations have had the final Objective merely of fixing selling prices, the aversion Of careful managers to the expense involved can be fully under stood and largely justified. The credit for slowly but surely forcing the issue Of cost accounting belongs chiefly to the accounting profession. Fail ure to prepare financial statements Oftener than once a year has ...
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Excerpt from Cost Accounting: Principles and Practice In View Of the elaborate detail required for adequate study of cost, and of the fact that most cost installations have had the final Objective merely of fixing selling prices, the aversion Of careful managers to the expense involved can be fully under stood and largely justified. The credit for slowly but surely forcing the issue Of cost accounting belongs chiefly to the accounting profession. Fail ure to prepare financial statements Oftener than once a year has long been recognized by accountants as in every way risky and unbusinesslike. Continual driving for the Objective of analytical costs, in the effort to Obtain a reliable basis for proper selling prices, has largely been responsible for the development Of methods Of assembling costs which have now become live and valuable mediums Of managerial control. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at ... This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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