SHOP PRODUCTION-CONTROL AND ACCOUNTING SYSTEMS 200051
In the automotive industries there are four major divisions of activity, manufacturing, financing, engineering and sales. The first three and especially the first two are today real problems. There have been no real sales obstacles.
The paper discusses production-control, especially the routing of materials, and systems of accounting pertaining to shop production. They cannot be separated without destroying the effectiveness and efficiency of one or both.
The divisions of the production department, the planning department, scheduling an order for production and preparing cost data are then considered at length.
The distributing of overhead expense and the securing of complete factory costs are then fully discussed and illustrated by diagrams.