Production Factors in Cost Accounting and Works Management

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Engineering magazine, 1910 - Cost accounting - 187 pages
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Page 197 - MANUFACTURING By EDWIN J. PRINDLE THE purpose of this volume is not in any sense to make the inventor or the manufacturer his own patent lawyer. It is rather to convey an idea of the nature of a patent, the protection it may afford, the advantages it may possess for meeting certain commercial conditions, the safety which may be secured in relations between employers and employees...
Page 191 - EFFICIENCY AS A BASIS FOR OPERATION AND WAGES By HARRINGTON EMERSON MR. EMERSON'S book is not merely the development of a theory of works management. It is the statement of principles applied and results secured in practice. The methods advocated are being used in some of the largest manufacturing and operating institutions in the United States. They have proved their worth and practicality by resultant savings amounting in the aggregate to millions of dollars annually, as proved by the balance sheets...
Page 191 - AND TO RESULTS. VI. THE REALIZATION OF STANDARDS IN PRACTICE. VII. THE MODERN THEORY OF COST ACCOUNTING. VIII. THE LOCATION AND ELIMINATION OF WASTES. IX. THE EFFICIENCY SYSTEM IN OPERATION. X. STANDARD TIMES AND BONUS. XI. WHAT THE EFFICIENCY SYSTEM MAY ACCOMPLISH. XII. THE GOSPEL OF EFFICIENCY.
Page 197 - ... infringements- — to show the manufacturer, in a general way, what may be accomplished by patents, but not to lead him to attempt such accomplishment- without legal advice. CONTENTS BY CHAPTERS I. Influence of Patents in Controlling a Market. II. Subject, Nature, and Claim of a Patent. III. What Protection a Patent Affords. IV. Of Infringements. V. Patenting a New Product. VI. Patent Relations of Employer and Employee. VII. Contests Between Rival Claimants to an Invention. I2mo, Cloth. $2.00...
Page 194 - It presents different original cost-keeping systems, varying in complexity from one so simple that the entire history of each production order is recorded on a single printed form, up to some of the most elaborate methods known, by which any desired degree of minuteness in subdivision of accounting...
Page 150 - It will be obvious from what has already been said as to the relations of the machine-rate factors to the production factors, that if all the machines work full time the account will balance exactly.
Page 123 - As it only represents the elimination from normal costs of so-instiling that would otherwise conceal them, any significance that the ratio possesses can be just as well expressed by a single monthly total made known to the responsible parties. Its distribution is in fact a concession to those who like to see every item of expense 'distributed' over work, without regard to whether such distribution teaches anything or not.
Page 190 - ... president and manager. CONTENTS BY CHAPTERS I. Reorganization of a Run-Down Concern. II. Practical Working of the Committee System. III. Reports ; Their Necessity and Their Uses. IV. Designing and Drafting Department. V. The Tool Room; the Heart of the Shop. VI. Minimizing the Time of Machine-Tool Operations. VII. Possibilities Attending the Use of High-Speed Steel VIII. Determination of Standard Time for Machining Operation. IX. Standard Times for Handling the Work. X. Standard Times for Assembling....
Page 197 - to convey an idea of the nature of a patent, the protection it may afford, the advantages it may possess for meeting certain commercial conditions, the safety which may be secured in relations between employers and employees," and the general rules followed by the courts in patent cases.
Page 193 - ... ACCOUNTING. III. COST FINDING SYSTEM OF THE LINK-BELT ENGINEERING Co. IV. THE FORMS OF THE LINK-BELT ENGINEERING Co. V. COST FINDING SYSTEM OF THE BIGELOW Co. VI. THE CB COTTRELL & SONS Co. VII. THE POTTER & JOHNSTON MACHINE Co. VIII. THE WELLS BROTHERS Co. IX. THE CW HUNT Co. 432 Pages, 6x9 inches, Illustrated, Cloth Binding. $5.00, Prepaid THE ENGINEERING MAGAZINE 140-142 Nassau Street, New York COMPLETE COST- KEEPER By HORACE L.

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