The Contributions of Alexander Hamilton Church to Accounting and Management: 1st Edition (Hardback) book cover

The Contributions of Alexander Hamilton Church to Accounting and Management

1st Edition

Edited by Richard Vangermeersch


208 pages

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Hardback: 9780367521103
pub: 2020-09-02
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This book, first published in 1986, includes primarily articles written by Church not reprinted in his books. The collection demonstrates the breadth of his work and demonstrate why he was such a renowned expert in the fields of cost accounting and management. He introduced the ‘machine-hour rate’ method, the production-centre concept, the ‘regulative principles of management’ and distribution cost-analysis. His writings spanned the fields of accounting, business, management and industrial engineering, and this book captures the essence of his work and central themes.

Table of Contents

1. The Meaning of Commercial Organisation 2. British Industrial Welfare: the Erring Policy of the British Workingman 3. The Meaning of Scientific Management 4. Intensive Production and the Foreman 5. Distribution of the Expense Burden 6. Has ‘Scientific Management’ Science? 7. Direct and Indirect Costs J. Edtterson 8. Direct and Indirect Costs 9. The Principles of Management 10. The Principles of Management Dexter S. Kimball 11. The Principles of Management John Calder 12. The Treatment of Interest on Manufacturing Investment 13. Interest on Investment in Equipment William Morse Cole 14. On the Inclusion of Interest in Manufacturing Costs 15. Interest Not a Charge Against Costs W.B. Richards 16. Interest Not a Part of the Cost of Production J.E. Sterrett 17. Premium, Piece Work and the Expense Burden 18. Bonus Systems and the Expense Burden 19. The Scientific Basis of Manufacturing Management 20. The Evolution of Design 21. Machine Design and the Design of Systems 22. The Relation Between Production and Costs H.L. Gantt 23. Mr. Gantt’s Theory of the Expense Burden

About the Editor

Richard Vangermeersch

About the Series

Routledge Library Editions: Accounting History

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