Publisher's Synopsis
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1920 edition. Excerpt: ...Management Library. New York, 1917. pp. 236. Engineering Magazine Co. ($3-00). Confined to those method of expense distribution which the author believea to be moat logical. Intended a contribution to the atandardf zation of cot-&ndlng methods. Flret eight chapters appeared originally in the 4 # 0 Jf farta. Author Ib Conaiiltine; Industrial Engineer and Lecturer on Factory Engineering and Cost of Production at the New York Unlveralty School of Commerce, Accounts, and Finance. Fish. E. H. What Constitutes Overhead. New York, 1915. Engineering Magazine, Vol. 49, pp. 488-497. Considera a typical shop and analyzes each of the items that contribute toward overhead expense. Gantt. H. L. The Effect of Idle Plant on Costs and Profits. Manchester, 1916. Textile Manufacturers, 15 June, p. 188. Elements of Manufacturing Costs. In liis " Work, Wages and Profits." New York, 1916. Engineering Magazine Co. ($2-00). Production and Sales. New York, 1910. Engineering Magazine, Vol. 50, pp. 593-600. Output of a factory ahonld not bear the total e.xpenpe but only portion required to produce it. Relation between Cost and Expense. Cincinnati, 1916. Gas Engine, Vol. 18, pp. 521-524 Relation between Production and Costs. New York, 1915. American Society of Mechanical Engineeer. Journal, Vol. 37, pp. 466-475. Reprinted in Copeland, M. T. " Business Statistics," 1917. Abstract in " American Machinist," Vol. 42, pp. 1055-1056. Offen theory that amount of expense to be borne by the product should bear the Rame ratio to the total normal operating expense as the product bears to the total normnl product, and the expenses of maintaining the IdJ portion of the plant ready to run..."
