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      Book

      British Cost Accounting 1887-1952 (RLE Accounting)
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      Book

      British Cost Accounting 1887-1952 (RLE Accounting)

      DOI link for British Cost Accounting 1887-1952 (RLE Accounting)

      British Cost Accounting 1887-1952 (RLE Accounting) book

      Contemporary Essays from the Accounting Literature

      British Cost Accounting 1887-1952 (RLE Accounting)

      DOI link for British Cost Accounting 1887-1952 (RLE Accounting)

      British Cost Accounting 1887-1952 (RLE Accounting) book

      Contemporary Essays from the Accounting Literature
      Edited ByTrevor Boyns, Malcolm Anderson, J. Edwards
      Edition 1st Edition
      First Published 2013
      eBook Published 3 December 2013
      Pub. Location London
      Imprint Routledge
      DOI https://doi.org/10.4324/9781315886473
      Pages 502
      eBook ISBN 9781315886473
      Subjects Economics, Finance, Business & Industry
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      Boyns, T., Anderson, M., & Edwards, J. (Eds.). (2013). British Cost Accounting 1887-1952 (RLE Accounting): Contemporary Essays from the Accounting Literature (1st ed.). Routledge. https://doi.org/10.4324/9781315886473

      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 1|9 pages

      Gibson F. C. A., Arthur H. "Trading and profit and loss accounts," The Accountant (18 June 1887): 359-67

      chapter 2|3 pages

      Warwick, T. H. "Shipbuilders' accounts," The Accountant (20 October 1888): 663-65

      chapter 3|3 pages

      Review Article. "Engineering costs book-keeping," The Accountant (12 July 1890): 366-368

      chapter 4|10 pages

      Mann, John "Notes on cost records: a neglected branch of accountancy, " The Accountant (1891): 29 August 1891: 619-621 ; 5 September: 631 -637

      chapter 5|5 pages

      Plumpton, Thomas. "Manufacturing costs," The Accountant (26 March 1892): 267-271

      chapter 6|19 pages

      Plumpton, Thomas. "Manufacturing costs as applied to engineering," The Accountant (1892): 19 November 1892: 880-8; 26 November: 899-903; 3 December: 932-936

      chapter 7|12 pages

      Leading Articles. "Cost accounts-I-IV ," The Accountant (1894): 28 July: 655-657; 4 August: 673-675; 11 August: 687-689; 18 August: 702-704

      chapter 8|3 pages

      Leading Article. "Cost accounts," The Accountant (3 November 1894): 968-70

      chapter 9|2 pages

      Plumpton, Thomas. Letter, "Cost accounts," The Accountant (10 November 1892): 990-91

      chapter 10|2 pages

      Leading Article. "Cost accounts," The Accountant (24 November 1894): 1025-1026

      chapter 11|8 pages

      Cudworth, A. J. "Some notes on cost accounts," The Accountant (18 April 1896): 312-19

      chapter 12|6 pages

      Caldicott, G. Holt. "Chartered accountants as experts in commerce and manufacture," The Accountant (22 May 1897): 524-29

      chapter 13|5 pages

      Addinsell, W. A. "A new system of cost-taking in trade," The Accountant (20 May 1899): 577-81

      chapter 14|8 pages

      Goode, G. E. " 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," The Accountant (30 June 1900): 600-607

      chapter 15|29 pages

      Cowan, David. "Workshop administration, with special reference to tracking work and promptly ascertaining detailed costs and profits" (discussion in cluded),The Accountant (1901): 19 January: 85-92; 26 January: 114-120; 2 February: 148-155; 9 February: 188-193 (Reprinted by permission from the Transactions of the Institution of Engineers and Shipbuilders in Scotland.)

      chapter 16|8 pages

      Showell A. S. A. A., A. E. "Cost accounts," The Incorporated Accountants' Journal (December 1901): 59-66

      chapter 17|4 pages

      Urie, John. "Oncost and its apportionment," The Accountant (11 January 1902): 50-53

      chapter 18|21 pages

      Bardsley, John, B. "Hints to students in devising systems of engineers' cost accounts," The Accountant (1902): 18 October: 1053-1061; 25 October: 1087-1098

      chapter 19|3 pages

      Leading Article. "The cost accounts of small manufacturers," The Accountant (27 April 1907): 549-51

      chapter 20|7 pages

      Hamilton, W. R. "Some economic considerations bearing on costing," The Accountant (5 February 1910): 200-206

      chapter 21|19 pages

      Jenkinson, M. Webster. "Some principles of accounting affecting cost accounts," The Accountant (18 April 1914): 564-82

      chapter 22|4 pages

      Belt, Robert, E. "Importance of true cost," The Accountant (26 August: 1916): 177-80

      chapter 23|11 pages

      Bulletin published by the Federal Trade Commission of Washington USA. "Fundamentals of a cost system for manufacturers," The Accountant (28 April 1917): 411-21

      chapter 24|3 pages

      Leading Article. "Cost accounts and accountants," The Accountant (1 March 1919): 149-51

      chapter 25|5 pages

      Fells, J. M. "Cost accountancy: its evolution and its trend," The Accountant (28 June 1919): 548-52

      chapter 26|6 pages

      Massey, James R. "The relationship of costing to management," The Accountant (5 July 1919): 12-17

      chapter 27|8 pages

      Boyd, J. H. H. "Costing in relation to scientific management," The Accountant (12 July 1919): 33-40

      chapter 28|2 pages

      Allen, G. T. H. "Costing in Relation To Selling," The Accountant (19 July 1919): 58-59

      chapter 29|6 pages

      Jenkinson, M. Webster. "The importance of efficient cost accounting to coal industries and the means which should be adopted to secure it," The Accountant (26 July 1919): 81-86

      chapter 30|4 pages

      Fells, John M. "Some principles governing the ascertainment of cost," The Incorporated Accountants' Journal (November 1919): 31-34

      chapter 31|8 pages

      Cathles, A. "The general principles of costing," The Accountant (28 February 1920): 249-56

      chapter 32|2 pages

      Editorial. The Cost Accountant (June 1921): 1-2

      chapter 33|4 pages

      Bird, C. F. "Costing-principles and practice'' The Accountant (26 November 1921): 745-48

      chapter 34|6 pages

      Todman, J. C. "The necessity for scientific costing" (including introductory comments), The Cost Accountant (March 1922): 178-83

      chapter 35|2 pages

      Elbourne, E. T. "Costing as a branch of administration," The Accountant (11 November 1922): 694-95

      chapter 36|1 pages

      Editorial. "Costing," The Accountant (6 January 1923): 3

      chapter 37|9 pages

      Gill, S. L. "The place of the cost accountant in industry," The Cost Accountant (March 1923): 331-39

      chapter 38|6 pages

      Jenkins, H. G. "Standardisation in cost accountancy" (together with an introduction to conference session by Sir Herbert Austin), The Cost Accountant (April 1923): 352-57

      chapter 39|3 pages

      Gill, S. L. "Are costs the best basis for estimating and fixing selling prices?," The Cost Accountant (May 1923): 425-28

      chapter 40|4 pages

      Bryden, W. "Are costs the best basis for estimating and fixing selling prices?," The Cost Accountant (May 1923) : 428-31

      chapter 41|6 pages

      Blyth, J. R. "Uniform methods of costing," The Cost Accountant (September 1923): 120-25

      chapter 42|5 pages

      Stelling, R. "Standard costs, with particular reference to the Sheffield industries," The Cost Accountant (January 1924): 277-81

      chapter 43|6 pages

      Jenkins, H. G. "The function of costing in industrial relations," The Cost Accountant (August 1924): 106-11

      chapter 44|6 pages

      Lunt, H. J. "Costing," The Accountant (17 July 1926): 89-94

      chapter 45|11 pages

      Renold, C. G. "What I expect of a cost accountant," The Cost Accountant (May 1927): 351-61

      chapter 46|10 pages

      Rose, T. G. "The use of graphics in cost accountancy," The Cost Accountant (January 1930): 204-13

      chapter 47|6 pages

      McCallum, E. D. "The economics of cost accounting," The Cost Accountant (March 1930): 270-75

      chapter 48|2 pages

      Walker, W. B. "The development of cost accounting towards budgetary control," The Cost Accountant (November 1930): 151-52

      chapter 49|8 pages

      Annan, W. "Cost accounts from the professional accountant's point of view," The Cost Accountant (December 1930): 183-90

      chapter 50|8 pages

      Walker, P. H. "General principles of factory costing," The Accountant (22 August 1931): 297-304

      chapter 51|2 pages

      Editorial. "The cost accountant and labour problems," The Cost Account ant (April 1932): 305-306

      chapter 52|5 pages

      Staniforth, L. "The measurement and control of industrial activity by cost standards-(b) application and interpretation," The Cost Accountant (December 1923): 183-87

      chapter 53|8 pages

      Dunkerley, R. "Budgetary control-a review," The Cost Accountant (August 1935): 68-73

      chapter 54|7 pages

      Dunnigan, W. Y. "The measurement of economic factors in costing- I and II," The Accountant (1936): 4 July: 13-15, 11 July: 53-56

      chapter 55|9 pages

      Council of the ICWA. "Costing Terminology" The Cost Accountant (March 1937): 318-26

      chapter 56|24 pages

      Edwards, Ronald S. "Some notes on the early literature and development of cost accounting in Britain," The Accountant (1937): 7 August: 193-95; 14 August: 225-31; 21 August: 253-55; 28 August: 283-87; 4 September: 313-16; 11 September: 343-44

      chapter 57|4 pages

      Review Article. "The treatment of oncost in cost accounts," The Accountant (23 October 1937): 558-61

      chapter 58|2 pages

      Editorial. "Cost accounting theory," The Cost Accountant (November 1937): 161-62

      chapter 59|3 pages

      Saunders, F. W. H. "Will your costing system stand up to the test of rising prices?," The Cost Accountant (November 1937): 165-67

      chapter 60|2 pages

      Reece, J. A. "Costing-marginal and conventional," The Cost Accountant (October-November 1940): 63-64

      chapter 61|1 pages

      Impey, F. L. "Costing-marginal and conventional," The Cost Accountant (May-June 1941): 146

      chapter 62|2 pages

      Editorial "The development of cost accounting," The Cost Accountant (February-March 1943): 57-58

      chapter 63|2 pages

      Editorial. "Uniformity in costings methods," The Accountant (3 July 1943): 1-2

      chapter 64|2 pages

      Roddick, G. "Costing in relation to management," The Accountant (28 August 1943):112-13

      chapter 65|6 pages

      Dunkerley, R. "Cost accountancy: its contribution to management and efficiency in the future," The Cost Accountant (March-July 1944): 52-57

      chapter 66|4 pages

      Smallpeice, B. "More about the industrial accountant," The Accountant (24 February 1945): 90-93

      chapter 67|3 pages

      "Econacon." "Economics and costing," The Accountant (14 April 1945): 171-73

      chapter 68|6 pages

      Brown, E. F. "The indivisibility of accountancy," The Cost Accountant (June 1949): 13-18

      chapter 69|4 pages

      Nicholson, D. L. "The relationship between time and motion study and costing," The Cost Accountant (April 1950): 309-13

      chapter 70|2 pages

      Rickard, E.B. "A study in decentralisation," The Cost Accountant (April 1950): 313-14

      chapter 71|4 pages

      Glendinning, R. "The functions of the accountant in large-scale industry," The Accountant (27 May 1950): 601-604

      chapter 72|3 pages

      Risk, W.S. "Efficiency in nationalised industries—the necessity for measurement," The Accountant (15 July 1950): 56-58

      chapter 73|4 pages

      Morrow, I.T. "Cost accounting as an aid to the measurement of productivity," The Cost Accountant (November 1950): 205-208

      chapter 74|3 pages

      Editorial. "Management accounting," The Cost Accountant (18 November 1950): 505—507

      chapter 75|2 pages

      Editorial. "The management accounting report," The Cost Accountant (December 1950): 221-222

      chapter 76|11 pages

      "British team's report on management accounting." The Cost Accountant (December 1950) : 225-35

      chapter 77|6 pages

      Marshall, A. "Integration or reconciliation?," The Cost Accountant (October 1951): 155-60

      chapter 78|6 pages

      Kirkham, H. "Overhead in perspective," The Cost Accountant (May 1952): 389-94

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