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題名 閒置產能成本會計處理之研究 作者 徐瑞銘 貢獻者 鄭丁旺
徐瑞銘日期 1985 上傳時間 14-十一月-2016 16:01:04 (UTC+8) 摘要 第一章 緒論1第一節 研究動機及目的1第二節 研究方法及限制3 第三節 論文結構4 第二章 工業發靱時期之會計處理（約十九世紀中期）5 第三章 古典時期之會計思潮（約十九世紀末葉至二十世紀初期）16第四章 近代會計思潮（約一九三〇年代迄今）53 第五章 結論與建議126 參考書目136圖表目錄圖 5 — 1 產能關係圖130 參考文獻 1. Alford, L. P., ed. Cost and Production Handbook, New York: The Ronald Press Co., 1934.2. American Accounting Association, Concepts and Standards Research Study Committee, 1964, "The Matching Concept," The Accounting Review 40 (April 1965: 368-72.3. Arcus, Albert L., and Pietsch, William H. "Planned Performance and the Product Cost Controversy." Management Accounting 52 (September 1970):9-14.4. Babbage, Charles. On the Economy of Machinery and Manufactures. 4th ed., enlarged. London: Charles Knight, 1835; reprint ed., New York: August M. Kelley, Bookseller, 1963.5. Blake, William. "The Marriage of Heaven and Hell." in The Norton Anthology of English Literature ed. M. H. Abrams; Vol. 2A. 4th ed. reprited in Taiwan. Taiwan: 1940.6. Blocker, John G. Cost Accounting. New York: McGraw-Hill Book Co., 1940.7. Blecker, John G. "Mismatching of Costs and Revenues ." The Accounting Review 24 (January 1949):33-43.8. Bowne, Nelson J. "Distributing th Overhead." National Association of Cost Accounts Bulletin 6 (October 15, 1924): 1-11.9.. Burton, Francis G. Engineering Estimates and Cost Accounts. 2d ed. Manchester, England: Technical Publishing Co., 1900.10. Burton, Francis G. Engineers` and Shipbuilders` Accounts. London: Gee and Co., 1902.11. Chamber of Commerce of the United States, Department of Manufacture. Cost Accounting Thrugh the Use of Standards. Washington, D. C.: 1925.12. Church, A. Hamilton, Manufacturing Costs and Accounts. 2d ed., rev. New York: McGraw-Hill Book Co., Inc., 1929.13. Church, A. Hamilton. "Organisation by Production Factors, .Ⅱ. Production Factors as Related to Cost Accounts and Staff." The Engineering Magazine 38 (November 1909):184-94.14. Church, A. Hamilton. "Organisation by Production Factors, V. The Method of Approtioning Indirect Expense by Production Factors." The Engineering Magazine 38 (February 1910) :703-15.15. Church, A. Hamilton. "Organisation by Production Factors. VI. Control Accounts." The Engineering Magazine 38 (March 1910) :863-75.16. Church, A. Hamilton. Overhead Expense. New York: McGraw-Hill Book Co., Inc., 1930.17. Church, A. Hamilton. "The Proper Distribution of Establishment Charges, Ⅰ-Ⅲ," The Engineering Magazine 21 (July 1901):508-17: (August 1901):725-34; (September 1901) :904-23.18. Church, A. Hamilton, "The Proper Distribution of Establishment Charges, IV-VI." The Engineering Magazine. 22 (October 1901):31-40; (November 1901):231-43; (December 1901) :367-76.19. Cronhelm, F. W. Double Entry by Single. London: Longmans Green, Co., 1818.20. Crowningshield, Gerold R., and Gorman, Kenneth A. Cost Accounting. USA: Houghton Mifflin Co., 1979.21. DeCoster, Don T. "Measurement of the Id/d Capacity Variance." The Accounting Review 41 (April 1966). 297-302.22. Dopuch, Nicholas; Birnberg, Jacub G; and Demski, Joel. Cost Accounting : Accounting Data for Management Decisions. 2d ed. New York: Harcourt Brace Jouanovich, Inc., 1974.23. Edwards, Ronald S. A Survey of the French Contributions to the Study of Cost Accounting During the Nineteenth Century. London: Gee and Co., 1937.24. Federal Trade Commisssion. The Fundamentals of a Cost System for Manufactures. Washington, D. C. Federal Trade Commission, 1916. Quoted in The Accountant 56 (April 28, 1917) :411-21.25. Fells, J. M. Garcke and Fells : Factory Accounts in Principle and Practices. 7th ed. New York: D. Van Nostrand Co., 1922.26. Ferrara, William L. "Idle Capacity as a Loss-Fact or Ficiton." The Accounting Review 35 (Jyly 1960) : 490-96.27. Ferrara, William L. "Overhead Costs and Income Measurement." The Accounting Review 36 (January 1961) :63-70.28. Ficker, Nicholas Thiel. "Overhead Expense Distribution, VIII." The Engineering Magazine 50 ( January 1916):532-39.29. Frankin, Benjamin Alvey. Cost Report for Executives. New York: The Engineering Magazine Co., 1912.30. Fremgen, James M. Managerial Cost Analysis. Home-wood, III.: Richard D. Irwin, Inc., 1966.31. Fremgem, James M. "Variable Costing for External Reporting--A Reconsideration." The Accounting Review 37 (January 1962) :76-81.32. Garner, S. Paul. Evolution of Cost Accounting to 1925. University, Ala. :University of Alabama Press, 1954.33. Gilman, Stephen, Accounting Concepts of Profit. New York: The Ronald Press Co., 1939.34. Goodwin, Joseph H. Goodwin`s Improved Bookkeeping. New York: J. H. Goodwin, 1881.35. Green, David. Jr. "A Moral to the Direct Costing Controversy." The Journal of Business 33 (July 1960) : 218-26.36. Green, E. A. "Practical Standards-Their Development and Use." N. A. C. A. Bulletin 16 (February 1, 1935) :641-56.37. Harrison, G. Charter. "Standard Costs and Variations." National Association of Cost Accountants Yearbook , 1925.38. Hartley, Ronald V. Cost and Managerial Accounting. U USA: Allyn and Bacon, Inc., 1983.39. Hondriksen, Eldon S. Accounting Theory. 4th ed. reprinted in Taiwan. Taipei: Mei Ya Publishing, Inc., 1982.40. Horngrek, Charles V. "Capacity Utilization and the Efficiency Variance." The Accounting Review 44 (January 1969) :86-89.41. Horngren, Charles T. "A Contribution Margin Approach to the Analysis of Capacity Utilization." The Accounting Review 42 (April 1967) : 254-64.42. Horngren, Charles T. Cost Accounting: A Managerial Emphasis. 5th ed. Englewood Cliffs, N. J.: Prentice-Hall, Inc., 1982.43. Horngren, Charles T. and Sorter, George H. "Direct` Costing for External Reporting." The Accounting Review 36, Review 36 (January 1961):84-93.44. International Accounting Standard Committee. Valution and Presentation of Inventries in the Context of the of the Historical Cost System. Exposure Draft 2, New York: AICPA`, , September 1974.45. Jones, R. Kendall, "Why Not Capacity Costing? " N. A. A. Bulletin 39 (November 1957) : 13-21.46. Kaplan, Robert S. Advanced Management Accounting Englewood Cliffs ; Prentice-Hall, Inc., 1982.47. Keller, I. Wayne, and Ferrara, William L. Management Accounting for Profit Control. New York: McGraw-Hill Book Co., Inc., 1966.48. Knapp, C. Howard. "Variations from Predetermind Standands of Burden in Manufacturing Costs." National Association of Cost Accountants Yearbook, 1924 1924. New York: National Association of Cost Accountants, 1924.49. Lawrence, W. B. Cost Accounting. New York Prentice-Hall, Inc., 1925.50. Lentilhon, Robert W. "Direct Costing--Either...or ?" The Accounting Review 39 (October 1964):880-83.51. Lewis, J. Slater. Commercial Organization of Factaries. London: E and F. N. Spon, 1896.52. Littleton, A. C. Accounting Evolution to 1900. New York: American Institute Publishing Co., Inc., 1933; reissued, New York: Russell & Russell, 1966.53. MacNaughton, Joseph. Factory Bookkeeping for Paper Mills. London: Wood Pu; p, Ltd., 1899, Cited by S. Paul Garner, Evolution of Cost Accouting to 1925. University, A7a.: University of Alabama Press, 1954.54. March, James H. Cost Accounting. New York: McGraw-Hill Book Co., Inc., 1949.55. Marple, Raymond P., ed. National Association of Accountants on Direct Costing. New York: The Ronald Press Co., 1965.56. Matz, Adolph and Usry Milton F. Cost Accounting, 6th ed. USA: South-Western Publishind Co., 1976.57. Metialfe, Captain Henry. The Cost of Manufactures. New York: John Wiley & Sons, 1885; facsimile by University Microfilms, Ann Arbor, 1970.58. Moxey, E. P. Principles of Factory Cost Keeping, New York: The Ronald Press Co., 1913.59. Myers, Herbert J.; Koating, William L.: and Metsch, J. C. How to Set Standards. New York: National Association of Cost Accountants, 1931.60. N. A. A. Accounting for Costs of Capacity: Research Reprot No. 39. New York: N. A. A. 1963.61. N. A. A. Criteria for the Make or Buy Decision, Statements on Management Accounting Practices, Statement Number 5, June 21, 1973, New York: N. A. A. 1973.62. N. A. C. A. "Research Series No. 22, The Analysis of Manufacturing Cost Variances." N. A. C. A. Bulletin 33 (August 1952) :1547-82.63. Nicholson, J. lee. Cost Accounting-Theory and Practice New York: The Ronald Press Co., 1913.64. Nicholson, J. Lee Nicholson oh Factory Organization and Costs. New York: Kohl Technical Publishing Co., 1909.65. Norton, George Pepler. Textile Manufacturers` Bookkeeping. 4th ed. London: Simkin 1900.66. Paton, W. A. and Littleton, A. C. An Introduction to Corporate Accounting Standards. Columbus: American Accounting Association, 1940.67. Pollin, Harold. "Aspects of Railway Accounting Before 1868." In Studies in the History of Accounting. pp. 332-55. ed. A. C. Littleton and B. S. Yamey. Homewood, III: Richard D. Irwin, Inc. 1956.68. Previts, Gary John & Merino, Barbara Dubis. A History of Accounting in America. USA: John Wiley & Sons Inc., 1979.69. Rea. George. "An Introduction to Predetermined Costs ." N. A. C. A. Bulletin 5 (December 15, 1923) :1-15.70. Reitell, Charles. Cost Accounting. Scranton, Pa.: International Textbook Co., 1933.71. Schwarzbach, H. R. & Vangerneersch. "Why We Should Account for the 4th Cost of Manufacturing," Management Accounting (July 1983):24-29.72. Schwayder, keith. "A Note on a Contribution Margin Approach to the Analysis of Capacity Utilization." The Accounting Review 43 (January 1968):101-104.73. Scovell, C. H. "Cost Accounting Practice, With Special Reference to Machine Hour Rate." The Journal of Accountency 17 (January 1914):13-27.74. Shillinglaw, Gordon. Managerial Cost Accounting 4th ed. USA: Richard D. Irwin, Inc., 1977.75. Sorter, George H., and Horngren, Chartes T. " Asset Recognition and Economic Attributes-The Relerant C Costing Approach." The Accounting Review 37 (July 1982) :391-98.76. Staubus, George J. "Direct, Relvant, or Absorption Costing." The Accounting Review 38 (January 1963) :64-74.77. Van Zandt, Charles. "Normal Burden Rates." National Association of Cost Accountants Bulletin 3 (July 1, 1922):1-12.78. Vatter, William J. Managerial Accounting. New York :Prentice-Hall, Inc., 1950.79. Webner, Frank E. Factory Accounting. Chicago: La Salle Extension University, 1917.80. Webner, Frank E. Factory Cost. New York: The Ronald Press Co., 1911.81. Webner, Frank E. "Obtaining Actual Knowledge of the Cost of Production, I." The Engineering Magazine 35 (May 1908) : 251-56.82. Weinwurm, Ernest H. "The Importance of Idle Capacity Costs." The Accounting Review 36 (July 196 1961) :418-21.83. Whitmore, John, "Factory Accounting as Applied to Machine Shops, I-Ⅲ." The Journal of Accountancy 2(August 1906) : 248-58; (September 1906) :345-57.84. Whitmore, John. "Factory Accounting as Applied to Machine Shops, IV." The Journal of Accountancy 3 (November 1906) :20-31.85. Whitmore, John. "Shoe Factory Cost Accounts." The Journal of Accountancy 6 (May 1908) :12-25.86. Williams, C. B. "The Distribution of Overhead Under Abnormal Conditions." National Association of Cost Accountants Yearbook, 1921. New York: N. A. C. A., 1921.87. Williams, C. B. "Treatment of Overhead When Production is Below Normal." Journal of Accountancy 31 (May 1921) : 336-42. 關聯 國立政治大學
會計研究所
碩士
73資料類型 thesis dc.contributor.advisor 鄭丁旺 dc.contributor.author (作者) 徐瑞銘 dc.creator (作者) 徐瑞銘 zh_TW dc.date (日期) 1985 dc.date.accessioned 14-十一月-2016 16:01:04 (UTC+8) - dc.date.available 14-十一月-2016 16:01:04 (UTC+8) - dc.date.issued (上傳時間) 14-十一月-2016 16:01:04 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103953 - dc.description.abstract (摘要) 第一章 緒論1第一節 研究動機及目的1第二節 研究方法及限制3 第三節 論文結構4 第二章 工業發靱時期之會計處理（約十九世紀中期）5 第三章 古典時期之會計思潮（約十九世紀末葉至二十世紀初期）16第四章 近代會計思潮（約一九三〇年代迄今）53 第五章 結論與建議126 參考書目136圖表目錄圖 5 — 1 產能關係圖130 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.relation (關聯) 國立政治大學 dc.relation (關聯) 會計研究所 dc.relation (關聯) 碩士 dc.relation (關聯) 73 dc.title (題名) 閒置產能成本會計處理之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 1. Alford, L. P., ed. Cost and Production Handbook, New York: The Ronald Press Co., 1934.2. American Accounting Association, Concepts and Standards Research Study Committee, 1964, "The Matching Concept," The Accounting Review 40 (April 1965: 368-72.3. Arcus, Albert L., and Pietsch, William H. "Planned Performance and the Product Cost Controversy." Management Accounting 52 (September 1970):9-14.4. Babbage, Charles. On the Economy of Machinery and Manufactures. 4th ed., enlarged. London: Charles Knight, 1835; reprint ed., New York: August M. Kelley, Bookseller, 1963.5. Blake, William. "The Marriage of Heaven and Hell." in The Norton Anthology of English Literature ed. M. H. Abrams; Vol. 2A. 4th ed. reprited in Taiwan. Taiwan: 1940.6. Blocker, John G. Cost Accounting. New York: McGraw-Hill Book Co., 1940.7. Blecker, John G. "Mismatching of Costs and Revenues ." The Accounting Review 24 (January 1949):33-43.8. Bowne, Nelson J. "Distributing th Overhead." National Association of Cost Accounts Bulletin 6 (October 15, 1924): 1-11.9.. Burton, Francis G. Engineering Estimates and Cost Accounts. 2d ed. Manchester, England: Technical Publishing Co., 1900.10. Burton, Francis G. Engineers` and Shipbuilders` Accounts. London: Gee and Co., 1902.11. Chamber of Commerce of the United States, Department of Manufacture. Cost Accounting Thrugh the Use of Standards. Washington, D. C.: 1925.12. Church, A. Hamilton, Manufacturing Costs and Accounts. 2d ed., rev. New York: McGraw-Hill Book Co., Inc., 1929.13. Church, A. Hamilton. "Organisation by Production Factors, .Ⅱ. Production Factors as Related to Cost Accounts and Staff." The Engineering Magazine 38 (November 1909):184-94.14. Church, A. Hamilton. "Organisation by Production Factors, V. The Method of Approtioning Indirect Expense by Production Factors." The Engineering Magazine 38 (February 1910) :703-15.15. Church, A. Hamilton. "Organisation by Production Factors. VI. Control Accounts." The Engineering Magazine 38 (March 1910) :863-75.16. Church, A. Hamilton. Overhead Expense. New York: McGraw-Hill Book Co., Inc., 1930.17. Church, A. Hamilton. "The Proper Distribution of Establishment Charges, Ⅰ-Ⅲ," The Engineering Magazine 21 (July 1901):508-17: (August 1901):725-34; (September 1901) :904-23.18. Church, A. Hamilton, "The Proper Distribution of Establishment Charges, IV-VI." The Engineering Magazine. 22 (October 1901):31-40; (November 1901):231-43; (December 1901) :367-76.19. Cronhelm, F. W. Double Entry by Single. London: Longmans Green, Co., 1818.20. Crowningshield, Gerold R., and Gorman, Kenneth A. Cost Accounting. USA: Houghton Mifflin Co., 1979.21. DeCoster, Don T. "Measurement of the Id/d Capacity Variance." The Accounting Review 41 (April 1966). 297-302.22. Dopuch, Nicholas; Birnberg, Jacub G; and Demski, Joel. Cost Accounting : Accounting Data for Management Decisions. 2d ed. New York: Harcourt Brace Jouanovich, Inc., 1974.23. Edwards, Ronald S. A Survey of the French Contributions to the Study of Cost Accounting During the Nineteenth Century. London: Gee and Co., 1937.24. Federal Trade Commisssion. The Fundamentals of a Cost System for Manufactures. Washington, D. C. Federal Trade Commission, 1916. Quoted in The Accountant 56 (April 28, 1917) :411-21.25. Fells, J. M. Garcke and Fells : Factory Accounts in Principle and Practices. 7th ed. New York: D. Van Nostrand Co., 1922.26. Ferrara, William L. "Idle Capacity as a Loss-Fact or Ficiton." The Accounting Review 35 (Jyly 1960) : 490-96.27. Ferrara, William L. "Overhead Costs and Income Measurement." The Accounting Review 36 (January 1961) :63-70.28. Ficker, Nicholas Thiel. "Overhead Expense Distribution, VIII." The Engineering Magazine 50 ( January 1916):532-39.29. Frankin, Benjamin Alvey. Cost Report for Executives. New York: The Engineering Magazine Co., 1912.30. Fremgen, James M. Managerial Cost Analysis. Home-wood, III.: Richard D. Irwin, Inc., 1966.31. Fremgem, James M. "Variable Costing for External Reporting--A Reconsideration." The Accounting Review 37 (January 1962) :76-81.32. Garner, S. Paul. Evolution of Cost Accounting to 1925. University, Ala. :University of Alabama Press, 1954.33. Gilman, Stephen, Accounting Concepts of Profit. New York: The Ronald Press Co., 1939.34. Goodwin, Joseph H. Goodwin`s Improved Bookkeeping. New York: J. H. Goodwin, 1881.35. Green, David. Jr. "A Moral to the Direct Costing Controversy." The Journal of Business 33 (July 1960) : 218-26.36. Green, E. A. "Practical Standards-Their Development and Use." N. A. C. A. Bulletin 16 (February 1, 1935) :641-56.37. Harrison, G. Charter. "Standard Costs and Variations." National Association of Cost Accountants Yearbook , 1925.38. Hartley, Ronald V. Cost and Managerial Accounting. U USA: Allyn and Bacon, Inc., 1983.39. Hondriksen, Eldon S. Accounting Theory. 4th ed. reprinted in Taiwan. Taipei: Mei Ya Publishing, Inc., 1982.40. Horngrek, Charles V. "Capacity Utilization and the Efficiency Variance." The Accounting Review 44 (January 1969) :86-89.41. Horngren, Charles T. "A Contribution Margin Approach to the Analysis of Capacity Utilization." The Accounting Review 42 (April 1967) : 254-64.42. Horngren, Charles T. Cost Accounting: A Managerial Emphasis. 5th ed. Englewood Cliffs, N. J.: Prentice-Hall, Inc., 1982.43. Horngren, Charles T. and Sorter, George H. "Direct` Costing for External Reporting." The Accounting Review 36, Review 36 (January 1961):84-93.44. International Accounting Standard Committee. Valution and Presentation of Inventries in the Context of the of the Historical Cost System. Exposure Draft 2, New York: AICPA`, , September 1974.45. Jones, R. Kendall, "Why Not Capacity Costing? " N. A. A. Bulletin 39 (November 1957) : 13-21.46. Kaplan, Robert S. Advanced Management Accounting Englewood Cliffs ; Prentice-Hall, Inc., 1982.47. Keller, I. Wayne, and Ferrara, William L. Management Accounting for Profit Control. New York: McGraw-Hill Book Co., Inc., 1966.48. Knapp, C. Howard. "Variations from Predetermind Standands of Burden in Manufacturing Costs." National Association of Cost Accountants Yearbook, 1924 1924. New York: National Association of Cost Accountants, 1924.49. Lawrence, W. B. Cost Accounting. New York Prentice-Hall, Inc., 1925.50. Lentilhon, Robert W. "Direct Costing--Either...or ?" The Accounting Review 39 (October 1964):880-83.51. Lewis, J. Slater. Commercial Organization of Factaries. London: E and F. N. Spon, 1896.52. Littleton, A. C. Accounting Evolution to 1900. New York: American Institute Publishing Co., Inc., 1933; reissued, New York: Russell & Russell, 1966.53. MacNaughton, Joseph. Factory Bookkeeping for Paper Mills. London: Wood Pu; p, Ltd., 1899, Cited by S. Paul Garner, Evolution of Cost Accouting to 1925. University, A7a.: University of Alabama Press, 1954.54. March, James H. Cost Accounting. New York: McGraw-Hill Book Co., Inc., 1949.55. Marple, Raymond P., ed. National Association of Accountants on Direct Costing. New York: The Ronald Press Co., 1965.56. Matz, Adolph and Usry Milton F. Cost Accounting, 6th ed. USA: South-Western Publishind Co., 1976.57. Metialfe, Captain Henry. The Cost of Manufactures. New York: John Wiley & Sons, 1885; facsimile by University Microfilms, Ann Arbor, 1970.58. Moxey, E. P. Principles of Factory Cost Keeping, New York: The Ronald Press Co., 1913.59. Myers, Herbert J.; Koating, William L.: and Metsch, J. C. How to Set Standards. New York: National Association of Cost Accountants, 1931.60. N. A. A. Accounting for Costs of Capacity: Research Reprot No. 39. New York: N. A. A. 1963.61. N. A. A. Criteria for the Make or Buy Decision, Statements on Management Accounting Practices, Statement Number 5, June 21, 1973, New York: N. A. A. 1973.62. N. A. C. A. "Research Series No. 22, The Analysis of Manufacturing Cost Variances." N. A. C. A. Bulletin 33 (August 1952) :1547-82.63. Nicholson, J. lee. Cost Accounting-Theory and Practice New York: The Ronald Press Co., 1913.64. Nicholson, J. Lee Nicholson oh Factory Organization and Costs. New York: Kohl Technical Publishing Co., 1909.65. Norton, George Pepler. Textile Manufacturers` Bookkeeping. 4th ed. London: Simkin 1900.66. Paton, W. A. and Littleton, A. C. An Introduction to Corporate Accounting Standards. Columbus: American Accounting Association, 1940.67. Pollin, Harold. "Aspects of Railway Accounting Before 1868." In Studies in the History of Accounting. pp. 332-55. ed. A. C. Littleton and B. S. Yamey. Homewood, III: Richard D. Irwin, Inc. 1956.68. Previts, Gary John & Merino, Barbara Dubis. A History of Accounting in America. USA: John Wiley & Sons Inc., 1979.69. Rea. George. "An Introduction to Predetermined Costs ." N. A. C. A. Bulletin 5 (December 15, 1923) :1-15.70. Reitell, Charles. Cost Accounting. Scranton, Pa.: International Textbook Co., 1933.71. Schwarzbach, H. R. & Vangerneersch. "Why We Should Account for the 4th Cost of Manufacturing," Management Accounting (July 1983):24-29.72. Schwayder, keith. "A Note on a Contribution Margin Approach to the Analysis of Capacity Utilization." The Accounting Review 43 (January 1968):101-104.73. Scovell, C. H. "Cost Accounting Practice, With Special Reference to Machine Hour Rate." The Journal of Accountency 17 (January 1914):13-27.74. Shillinglaw, Gordon. Managerial Cost Accounting 4th ed. USA: Richard D. Irwin, Inc., 1977.75. Sorter, George H., and Horngren, Chartes T. " Asset Recognition and Economic Attributes-The Relerant C Costing Approach." The Accounting Review 37 (July 1982) :391-98.76. Staubus, George J. "Direct, Relvant, or Absorption Costing." The Accounting Review 38 (January 1963) :64-74.77. Van Zandt, Charles. "Normal Burden Rates." National Association of Cost Accountants Bulletin 3 (July 1, 1922):1-12.78. Vatter, William J. Managerial Accounting. New York :Prentice-Hall, Inc., 1950.79. Webner, Frank E. Factory Accounting. Chicago: La Salle Extension University, 1917.80. Webner, Frank E. Factory Cost. New York: The Ronald Press Co., 1911.81. Webner, Frank E. "Obtaining Actual Knowledge of the Cost of Production, I." The Engineering Magazine 35 (May 1908) : 251-56.82. Weinwurm, Ernest H. "The Importance of Idle Capacity Costs." The Accounting Review 36 (July 196 1961) :418-21.83. Whitmore, John, "Factory Accounting as Applied to Machine Shops, I-Ⅲ." The Journal of Accountancy 2(August 1906) : 248-58; (September 1906) :345-57.84. Whitmore, John. "Factory Accounting as Applied to Machine Shops, IV." The Journal of Accountancy 3 (November 1906) :20-31.85. Whitmore, John. "Shoe Factory Cost Accounts." The Journal of Accountancy 6 (May 1908) :12-25.86. Williams, C. B. "The Distribution of Overhead Under Abnormal Conditions." National Association of Cost Accountants Yearbook, 1921. New York: N. A. C. A., 1921.87. Williams, C. B. "Treatment of Overhead When Production is Below Normal." Journal of Accountancy 31 (May 1921) : 336-42.
