The Contributions of Alexander Hamilton Church to Accounting and Management  book cover
1st Edition

The Contributions of Alexander Hamilton Church to Accounting and Management

ISBN 9780367521103
Published September 2, 2020 by Routledge
212 Pages

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Book Description

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

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Richard Vangermeersch