FACTORY ADMINISTRATION

AND

COST ACCOUNTS

AND

COST ACCOUNTS

A REFERENCE BOOK OF

THE PRINCIPLES AND PRACTICE
OF INDUSTRIAL ADMINISTRATION
AND COSTING

FOR PRESENT DAY REQUIREMENTS

BY

EDWARD T. ELBOURNE

OF MESSRS. BRINDLEY & ELBOURNE.

Consulting Engineers on Factory Organisation and Costing Systems

Formerly

Member of Finance Board and Assistant General Manager, Ponders End Shell Works, Middlesex
Departmental Works Manager, The Birmingham Small Arms Co. Ltd., Sparkbrook

Works Accountant and Organiser:

Messrs. J. I. Thornycroft & Co. Ltd., Chiswick and Basingstoke
Messrs. Vickers, Sons & Maxim, Ltd., Erith

NEW EDITION

LONGMANS, GREEN AND CO.

39 PATERNOSTER ROW, LONDON
FOURTH AVENUE & 30TH STREET, NEW YORK
BOMBAY, CALCUTTA, AND MADRAS

1921

DEDICATED

BY THE AUTHOR

TO THE MEMORY OF

THE LATE

SIR HARRY S. B. BRINDLEY, K.B.E.

AND

THE LATE

JULIUS S. CONRADI

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