ABSTRACT
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.
TABLE OF CONTENTS
chapter |10 pages
Glasgow Chartered Accountants' Debating Society
Notes on Cost Records: A Neglected Branch of Accountancy.
chapter |19 pages
Manufacturing Costs as Applied to Engineering.
Manchester Chartered Accountants Students' Society.
chapter |6 pages
Chartered Accountants as Experts in Commerce and Manufactures
Chartered Accountants Students' Society of London
chapter |21 pages
The Chartered Accountants Students' Society of Kingston-upon-bull.
Hints to Students in devising Systems of Engineers' Cost Accounts.
chapter |6 pages
Coal Industry Commission
The Importance of Efficient Cost Accounting to Coal Industries and the means which should be adopted to secure it
chapter |6 pages
The Necessity for Scientific Costing.
Report, of the Costing Conference held, under the auspices of the Institute of Cost and Works Accountants, at the Holborn Restaurant, on February 3rd, 1922, under the Chairmanship of the Rt. Hon. Lord Weir of Eastwood, P.C., D.L., LL.D
chapter |5 pages
Standard Costs With particular reference to the Sheffield Industries
Report of a Lecture delivered at a Public Meeting held by the Sheffield and District Branch on 16th November, 1923.
chapter |2 pages
The Development of Cost Accounting Towards Budgetary Control
Ninth National Cost Conference, Sheffield, 24th–25th, October, 1930
chapter |9 pages
Costing Terminology
(Issued by the authority of the Council of the Institute of Cost and Works Accountants)
chapter |3 pages
Will your Costing System Stand Up to the Test of Rising Prices?
Two Papers submitted at the Sixteenth National Cost Conference in London, on Saturday, 2nd October, 1937.
chapter |6 pages
Overhead in Perspective
A paper given to the Bolton Group of the Institute of Cost and Works Accountants on 14 January, 1952.
