Accountants, then, ought to lose no opportunities of insisting on the advantages of cost accounting, and of trying to persuade business people, who have not already adopted some system of cost accounts, to do so. Further, competition now is so keen and prices are cut so fine that it is imperative that manufacturers should in all ways be able to save expenses and run their businesses as economically as is possible, consistent with sound business principles. And if a man is to do so he must know where his money goes and find out where there is extravagance, and through a system of cost accounts he will be enabled to do so. Taking wages as the basis of oncost, the usual method of treatment is to take the wages paid on the different jobs each fortnight, and calculate the oncost on them at the rate calculated.