Factory Costs; A Work of Reference for Cost Accountants and Factory Managers

Factory Costs; A Work of Reference for Cost Accountants and Factory Managers

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 edition. Excerpt: ... the two should not be intermingled in a common account. The cost of coal not used for power purposes must be divided among the departments on a basis ot fuel used, determined either by occasional tests of actual fuel I consumption, or by the use of containers of known dimensions. Natural Gas. Where natural gas is used as fuel in smelting furnaces, forges, or other places, local conditions must govern the distribution of its cost. In some cases gas is supplied at a flat rate. Under such circumstances meters are not usually installed, and an equitable division of the cost of gas will have to be based on estimates of the proportionate use of the various departments, or the division be made on such other basis as seems to give the most accurate results. Where meters are used the matter is, of course, simple, each department being charged with the amount of gas actually consumed. Fuel Oil. Where oil is used for fuel it should properly carry with it handling charges as well as the cost of the crude oil. The cost of operating storage tanks, pumps, pipe lines, and special containers is properly added to the price of the oil itself, the total cost being distributed over departments according to the amount of oil used by each. 179. Light and Water. If gas or electric current is purchased from independent sources for light purposes, the charge is, of course, specific, and spread over departments on a basis of benefits derived. This is best arrived at by meter readings, or if separate meters for the various departments are not installed, it may be arrived at with fair accuracy by a consideration of the number of burners or lamps in each department and the length of time these are in service. In cases where the factory generates its own electric...show more

Product details

  • Paperback | 138 pages
  • 189 x 246 x 8mm | 259g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236600479
  • 9781236600479