Cost Accounting For News Print Paper Mills PDF Download

Excerpt from Cost Keeping for Newsprint Paper Mills: Recommended by Committee on Uniform Cost Keeping Newsprint Service Bureau Dear Sirs: The Commission has examined with interest the proposed uniform cost system for news-print manufacturers designed by you on behalf of the Committees on Uniform Cost Keeping of the News-Print Service Bureau and for the Canadian Mills associated with the Canadian Export Paper Company, Ltd. It is not possible at this time to make a thorough study of this matter such as constructive criticism would require, but such examination as we have been able to make satisfies us that this system embodies in the main the principles of accounting on which the cost figures in the news-print price proceeding were based. We are pleased to see that this system distinguishes between manufacturing cost and commercial cost and that the items going to make up the commercial cost of news-print are kept out of inventory; also that finishing costs have been segregated in the cost of news-print roll manufacturing, so that the cost accounts show the unit cost for a commercial ton of paper. We believe that the provision for showing the cost of newsprint sheets separately is an important improvement; also that the plan of deducting the value of by-products, such as screenings, from the cost of the process in which such by-products originate, is the correct one to follow. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.