Matches in SemOpenAlex for { <https://semopenalex.org/work/W68024736> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- 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.
- W68024736 creator A5066327110 @default.
- 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.
- W68024736 hasPublicationYear "1928" @default.
- W68024736 type Work @default.
- W68024736 sameAs 68024736 @default.
- W68024736 citedByCount "0" @default.
- W68024736 crossrefType "journal-article" @default.
- W68024736 hasAuthorship W68024736A5066327110 @default.
- W68024736 hasConcept C112547497 @default.
- W68024736 hasConcept C121955636 @default.
- W68024736 hasConcept C122637931 @default.
- W68024736 hasConcept C138838536 @default.
- W68024736 hasConcept C144133560 @default.
- W68024736 hasConcept C145420912 @default.
- W68024736 hasConcept C162324750 @default.
- W68024736 hasConcept C163867264 @default.
- W68024736 hasConcept C166957645 @default.
- W68024736 hasConcept C175444787 @default.
- W68024736 hasConcept C182299520 @default.
- W68024736 hasConcept C21547014 @default.
- W68024736 hasConcept C2776505523 @default.
- W68024736 hasConcept C2777347956 @default.
- W68024736 hasConcept C27795528 @default.
- W68024736 hasConcept C2781426564 @default.
- W68024736 hasConcept C33923547 @default.
- W68024736 hasConcept C41008148 @default.
- W68024736 hasConcept C544937707 @default.
- W68024736 hasConcept C87864170 @default.
- W68024736 hasConcept C94107157 @default.
- W68024736 hasConcept C95457728 @default.
- W68024736 hasConceptScore W68024736C112547497 @default.
- W68024736 hasConceptScore W68024736C121955636 @default.
- W68024736 hasConceptScore W68024736C122637931 @default.
- W68024736 hasConceptScore W68024736C138838536 @default.
- W68024736 hasConceptScore W68024736C144133560 @default.
- W68024736 hasConceptScore W68024736C145420912 @default.
- W68024736 hasConceptScore W68024736C162324750 @default.
- W68024736 hasConceptScore W68024736C163867264 @default.
- W68024736 hasConceptScore W68024736C166957645 @default.
- W68024736 hasConceptScore W68024736C175444787 @default.
- W68024736 hasConceptScore W68024736C182299520 @default.
- W68024736 hasConceptScore W68024736C21547014 @default.
- W68024736 hasConceptScore W68024736C2776505523 @default.
- W68024736 hasConceptScore W68024736C2777347956 @default.
- W68024736 hasConceptScore W68024736C27795528 @default.
- W68024736 hasConceptScore W68024736C2781426564 @default.
- W68024736 hasConceptScore W68024736C33923547 @default.
- W68024736 hasConceptScore W68024736C41008148 @default.
- W68024736 hasConceptScore W68024736C544937707 @default.
- W68024736 hasConceptScore W68024736C87864170 @default.
- W68024736 hasConceptScore W68024736C94107157 @default.
- W68024736 hasConceptScore W68024736C95457728 @default.
- W68024736 hasLocation W680247361 @default.
- W68024736 hasOpenAccess W68024736 @default.
- W68024736 hasPrimaryLocation W680247361 @default.
- W68024736 hasRelatedWork W127756895 @default.
- W68024736 hasRelatedWork W1411995218 @default.
- W68024736 hasRelatedWork W1432806335 @default.
- W68024736 hasRelatedWork W14400955 @default.
- W68024736 hasRelatedWork W1616776425 @default.
- W68024736 hasRelatedWork W186362542 @default.
- W68024736 hasRelatedWork W1937382 @default.
- W68024736 hasRelatedWork W202403460 @default.
- W68024736 hasRelatedWork W2035932879 @default.
- W68024736 hasRelatedWork W206622794 @default.
- W68024736 hasRelatedWork W2105139202 @default.
- W68024736 hasRelatedWork W2164498633 @default.
- W68024736 hasRelatedWork W2175294883 @default.
- W68024736 hasRelatedWork W2230082519 @default.
- W68024736 hasRelatedWork W2248443729 @default.
- W68024736 hasRelatedWork W2503653472 @default.
- W68024736 hasRelatedWork W25965515 @default.
- W68024736 hasRelatedWork W3022288409 @default.
- W68024736 hasRelatedWork W32370271 @default.
- W68024736 hasRelatedWork W56153589 @default.
- W68024736 isParatext "false" @default.
- W68024736 isRetracted "false" @default.
- W68024736 magId "68024736" @default.
- W68024736 workType "article" @default.