Principles of Cost Accounting
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In our eReader you can find the full English version of the book. Read Principles of Cost Accounting Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Principles of Cost Accounting
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Interest should likewise be apportioned on the basis of value.
It has not been thought necessary to repeat in each in- stance the formula for distribution, on account of being practically the same in each instance and having been once given in connection with the distribution of heat.
66 CHAPTER XIV MACHINE RATES Distribution may not cease with departments. Having allocated the items of expense thus, we may go on further and redistribute within departments to processes, to ma- chines, or to ind...ividuals. The theory being in each case the same, but as applied to machines slightly more interesting, we may proceed with its application thereto, and to discuss the question of machine rates.
The subject matter for distribution will depend upon the type of system, and may embody overhead alone, a combi- nation of labor and overhead, or a still further combination of material, labor and overhead. The rates are of two kinds the departmental, sometimes referred to as the "old" machine rate, and the allocated rate, sometimes known as the "new" machine rate.
What to read after Principles of Cost Accounting?
You can find similar books in the "Read Also" column, or choose other free books by John Raymond Wildman to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Interest should likewise be apportioned on the basis of value.
It has not been thought necessary to repeat in each in- stance the formula for distribution, on account of being practically the same in each instance and having been once given in connection with the distribution of heat.
66 CHAPTER XIV MACHINE RATES Distribution may not cease with departments. Having allocated the items of expense thus, we may go on further and redistribute within departments to processes, to ma- chines, or to ind...ividuals. The theory being in each case the same, but as applied to machines slightly more interesting, we may proceed with its application thereto, and to discuss the question of machine rates.
The subject matter for distribution will depend upon the type of system, and may embody overhead alone, a combi- nation of labor and overhead, or a still further combination of material, labor and overhead. The rates are of two kinds the departmental, sometimes referred to as the "old" machine rate, and the allocated rate, sometimes known as the "new" machine rate.
What to read after Principles of Cost Accounting?
You can find similar books in the "Read Also" column, or choose other free books by John Raymond Wildman to read onlineMoreLess
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