خرید و دانلود نسخه کامل کتاب The Cost of Production: The Principles of the Science of Costs (Classic Reprint)

A clear, practical cost system for measuring what a factory spends. It gives you actionable cost data without complex balance ledgers.This guide presents a simple, complete method to track material, labor, manufacturing supplies, and general expenses. It shows how to keep a perpetual cost account and how changes in production or market conditions affect total costs.Key features you’ll learn about include a five‑main‑account structure, the use of detail cards and material summaries, and a clear path from shop floor data to cost department records. It explains how to compute costs for parts, whole machines, and even individual heats in a foundry, with practical steps for applying the principles to your own products. How material, labor, and overhead contribute to total production cost Using detail cards, material summaries, and cost summaries to organize data Keeping a perpetual cost account with changes recorded as they occur No profits included in the cost calculations, focusing on true production expensesIdeal for managers and foremen seeking to reduce waste, identify inefficiencies, and improve cost control across the factory.