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• W68024736 abstract "It is very difficult to present a plan of cost accounting procedure applicable to all water companies of the state, for many cities would require an elaborate set-up of forms and accounts, while the cost of maintaining such a system would be prohibitive for the smaller companies. Most companies have someone in their organization capable of developing a cost system in keeping with their individual needs. For this reason I shall attempt to outline to you only the advantages of cost accounting as they pertain particularly to water companies. Regardless of what system may be used, the object of cost accounting practice is to present in comprehensive manner the results of operation, so that in the end deficiencies may be remedied and intelligent rates produced. The organization should be divided into departments and each department into units of performance. To illustrate, there may be a department known as the Operating Department, with units of performance as follows: Pumping, Purification and Chemical Treatment, Distribution of Water, Storage, etc. A general accounting plan would probably include the costs in a single operating account, whereas, under a cost accounting plan, the expenses incident to each classification would be treated separately. For instance a general system would give you the total cost of repairs, but would not attempt to secure the cost of production of each sales unit, or divide this cost over the different processes, as a cost system would do. To the cost per selling unit of distributed water, should be added administrative and selling expenses to arrive at the selling price. Labor and material being used in various departments in different amounts, the total amount should be allocated to the different units, or processes, which use them. There is no question but that cost data are very valuable in all water works organizations, but care must be used in the cost accounting" @default.
• W68024736 created "2016-06-24" @default.
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• W68024736 date "1928-08-01" @default.
• W68024736 modified "2023-09-27" @default.
• W68024736 title "Cost Accounting for Water Works" @default.
• W68024736 doi "https://doi.org/10.1002/j.1551-8833.1928.tb13620.x" @default.
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