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Overhead Costs

  • Couverture cartonnée
  • 104 Nombre de pages
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Texte du rabat PITMANS ECONOMICS SERIES General Editor PROFESSOR J. H. JONES, M. A. Professor of Economics and Head of the Commerc... Lire la suite
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Texte du rabat

PITMANS ECONOMICS SERIES General Editor PROFESSOR J. H. JONES, M. A. Professor of Economics and Head of the Commerce Department, University of Leeds OVERHEAD COSTS FROM THE SAME PUBLISHERS The Main Currents of Social and Industrial Change, 1870-1924 By T. G. WILLIAMS, M. A., F. R. Hist. S., F. R. Econ. S. The purpose of this book is to outline the growth of Society, Industry, and State during a well-defined phase of develop ment. Passing briefly over the circumstances of the birth and infancy of new ideas and ideals, it narrates more fully their struggle through an unkindly environment into adolescence, and their rapid maturing during the last decade or two. In crown 8vo, cloth gilt, 320 pp. 5s. net. All who take an interest in the social and economic past and future of England will find this expertly written and exhaustive book of great value. Insurance Magazine. The Elements of Political Economy By H. HALL, B. A. This book will be of much service to students who intend to take up the subject afterwards in greater detail, and yet is sufficiently self-contained to give a broad grasp of the general principles of Economics to those not desirous of proceeding further. In crown 8vo, cloth, 140 pp. 2s. net. OVERHEAD COSTS THEIR NEW ECONOMIC SIGNIFICANCE IN INDUSTRY BY SIR HENRY BUNBURY, K. C. B. COMPTROLLER AND ACCOUNTANT-GENERAL OF THE POST OFFICE LONDON SIR ISAAC PITMAN SONS, LTD. PARKER STREET, KINGSWAY, W. C. 2 BATH, MELBOURNE, TORONTO, NEW YOEK 1031 PRINTED IN GREAT BRITAIN AT THE PITMAN PRESS, BATH PREFACE, THE purpose of this little book is to assist those who are interested in the economics of industry and trade under modern conditions, whether as students or as men of business. Oneof the most difficult, as it is one of the most important, problems for the industrial or commercial executive is to adapt his practice to the new conditions which scientific and technical progress are constantly creating. We do our thinking with a stock-in-trade of yieas and principles based on past experience abso lutely sound, no doubt, so long as the conditions in which they were evolved, and which they were made to fit, remain. But the last few years have seen a greater and more rapid advance in scientific and tech nical achievement than has ever before been known. Do the old ideas and principles still hold under these new conditions These are questions which it seems very necessary to answer and to answer them involves the re-analysis of industry and commerce as it is to-day and as it is going to be to-morrow. In that analysis we find that overhead cost has emerged as a factor of new and, in many cases, pre ponderating significance. It has to be regarded not as a fact but as a force a thing which determines industrial and commercial policy, and even the political action of governments. The flow of resources into various productive uses 5 of which economists speak presents a misleading picture, at any rate on a short-range view. What we see, rather, is banked-up productive capacity seeking productive employment. The paths which it must follow in its search are determined by cost of VI PREFACE production and cost of production under these condi tions is a very elusive thing. Here accountancy must help and anyone who observes the lines on which cost accountancy has been thinking, and developing its practice, in the last few years, will perceive that it is awaking to the need. Thisbroadening of the outlook of accountancy is indeed significant. On the financial side value, and on the cost side overhead, are coming to be recognized as factors to w r hich the accountant must direct his special attention if he is to render the service expected of him. One corollary is that the study of economics must take a definite place in the training of the professional accountant. Here, again, progress may be observed. The professional organizations are becoming alive to the need...

Informations sur le produit

Titre: Overhead Costs
Auteur:
Code EAN: 9781406743333
ISBN: 140674333X
Format: Couverture cartonnée
nombre de pages: 104
Poids: 143g
Taille: H216mm x B140mm x T5mm
Année: 2007