A WORLD WAR II COST ACCOUNTING ASSIGNMENT

Authors
Fagerberg, Dixon
Citation
Fagerberg, Dixon, A WORLD WAR II COST ACCOUNTING ASSIGNMENT, Accounting historians journal , 17(1), 1990, pp. 81-88
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
17
Issue
1
Year of publication
1990
Pages
81 - 88
Database
ACNP
SICI code
Abstract
This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.