This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from The Costing Renaissance to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.
Introduction.
1. Trading and Profit and Loss Accounts
2. Shipbuilders
Accounts
3. Engineering Costs Book-Keeping The Accountant 12 July 1890
4.
Notes on Cost Records: A Neglected branch of Accountancy
5. Manufacturing
Costs Thomas Plumpton
6. Manufacturing Costs as Applied to Engineering
7.
Cost Accounts 1-4 The Accountant 1894
8. Cost Accounts The Accountant 3
November 1894
9. Cost Accounts The Accountant 10 November 1894
10. Cost
Accounts The Accountant 24 November 1894
11. Some Notes on Cost Accounts
12.
Chartered Accountants as Experts in Commerce and Manufacture
13. A New System
of Cost-Taking in Trade
14. The Methods of Ascertaining Costs in a Factory
Where A Variety of Articles Are Made, Which Mostly Pass Through Several
Processes in the Course of Manufacture and Are Turned Out in Large Quantities
15. Workshop Administration, with Special Reference to Tacking Work and
Promptly Ascertaining Detailed Costs and Profits
16. Cost Accounts
17. Oncost
and Its Apportionment
18. Hints to Students In Devising Systems of Engineers
Cost Accounts
19. The Cost Accounts of Small Manufacturers The Accountant, 27
April 1907
20. Some Economic Considerations Bearing on Costing
21. Some
Principles of Accounting Affecting Cost Accounts
22. Importance of True Cost
23. Fundamentals of a Cost system for Manufacturers The Accountant 28 April
1917
24. Cost Accounts and Accountants the Accountant 1 March 1919
25. Cost
Accountancy: Its Evolution and Its Trend J M Fells
26. The Relationship of
Costing to Management
27. Costing in Relation to Scientific Management J. H.
H. Boyd
28. Costing in Relation to Selling
29. The Importance of Efficient
Cost Accounting to Coal Industries and the Means Which Should be Adopted to
Secure It
30. Some Principles Governing the Ascertainment of Cost
31. The
General Principles of Costing
32. The Cost Accountant June 1921
33. Costing
Principles and Practice
34. The Necessity for Scientific Costing
35. Costing
as a Branch of Administration
36. Costing The Accountant 6 January 1923
37.
The Place of the Cost Accountant in Industry
38. Standardisation in Cost
Accountancy H. G. Jenkins
39. Are Costs the Best Basis For Estimating and
Fixing Selling Prices?
40. Are Costs the Best basis For Estimating and Fixing
Selling Prices?
41. Uniform Methods of Costing
42. Standard Costs, With
Particular Reference to the Sheffield Industries
43. The Function of Costing
in Industrial Relations
44. Costing
45. What I expect of a Cost Accountant C.
G. Renold
46. The Use of Graphics in Cost Accountancy
47. The Economics of
Cost Accounting
48. The Development of Cost Accounting Towards Budgetary
Control
49. Cost Accounts From the Professional Accountants Point of View
50. General Principles of Factory Costing
51. The Cost Accountant and Labour
Problems The Cost Accountant April 1932
52. The Measurement and Control of
Industrial Activity by Cost Standards
53. Budgetary Control A Review
54.
The Measurement of Economic Factors in Costing 1 and 2
55. Costing
Terminology The Cost Accountant March 1937
56. Some Notes on the Early
Literature and Development of Cost Accounting in Britain
57. The Treatment of
Oncost in Cost Accounts The Accountant 23 October 1937
58. Cost Accounting
Theory The Cost Accountant November 1937
59. Will Your Costing System Stand
Up to the Test of Rising Prices?
60. Costing Marginal and Conventional
61.
Costing Marginal and Conventional
62. The Development of Cost Accounting
The Cost Accountant February March 1943
63. Uniformity in Costings Methods
The Accountant 3 July 1943
64. Costing in Relation to Management
65. Cost
Accountancy: Its Contribution to Management and Efficiency in the Future
66.
More About the Industrial Accountant
67. Economics and Costing Econacon
68.
The Indivisibility of Accountancy
69. The Relationship Between Time and
Motion Study and Costing
70. A Study in Decentralisation
71. The Functions of
the Accountant in Large-Scale Industry
72. Efficiency in Nationalised
Industries The Necessity for Measurement
73. Cost Accounting as an Aid to
the Measurement of Productivity
74. Management Accounting The Cost Accountant
18 November 1950
75. The Management Accounting Report The Cost Accountant
December 1950
76. British Teams Report on Management Accounting The Cost
Accountant December 1950
77. Integration or Reconciliation?
78. Overhead in
Perspective
Multivolume collection by leading authors in the field
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