Appendix A - Studies on cost accounting and costing practices

Summary

A1 “Re Cost Accounts,” The Accountant (March 16, 1906): 351

A2 “Depreciation Policy in Manufacturing Industries,” NACA Bulletin, 17 (May 1, 1936): 1053–61

A3 Marple, R. P., “Practice in Applying Overhead and Calculating Normal Capacity,” NACA Bulletin, 19 (April 1, 1938): 917–34

A4 US Congress, Senate, Temporary National Economic Committee, Industrial wage rates, labor costs and price policies, by D. V. Brown et al., Senate Committee Monograph 5, Washington, DC: Government Printing Office, 1940; see also Wonson, H. S., “The use of predetermined costs in pricing in the shoe industry,” NACA Bulletin, 23 (September 1, 1941): 28–40

A5 Black, M. L. and Eversole, H. B., A Report on Cost Accounting in Industry, Washington, DC: Government Printing Office, 1946

A6 Keller, I. W., “Standard Manufacturing Costs for Pricing and Budgeting,” NACA Bulletin, 30 (1948–9): 162–76

A7 Walkden, B., “A Consideration of Some of the Problems Arising in the Investigation of Manufacturers' Costs by the Ministry of Supply from 1939 to 1945 with Particular Reference to Methods of Uniform Costing to Price Determination in the Grey Cloths Section of the Lancashire Cotton Industry and in the Textile Narrow Fabric Industry,” College of Technology, Barnsley, Yorkshire, 1957

A8 Langholm, O., “Cost Structure and Costing Method: An Empirical Study,” Journal of Accounting Research, 3 (1965): 218–27

A9 Sizer, J., “The Accountant's Contribution to the Pricing Decision,” The Journal of Management Studies, 3 (May 1966): 129–49