How to Figure Costs in Printing Offices (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ...7. How should toilet expense in large plants be figured? 8. Give an example. 9. To what should the cost of running a freight elevator be charged? 10. What is the difficulty in figuring the cost of the passenger elevator? 11. State how you would figure it. VIII FIGURING DIRECT DEPARTMENT EXPENSES, SPOILAGE AND STOCK HANDLING Each productive center carries with it small items of expense that are wholly incidental to that center. In every case they should be made a direct charge and become a part of the cost of operating that center. The true theory of cost is charging to each item every direct cost, and not by guesswork. In the productive center method every item of cost can be traced directly, and nothing left to be added by any method of calculation by percentage based on something else. It is the direct method of debiting and crediting each center with what it costs and what it produces. The items of direct expense that can be traced directly to each center are numerous, and the items in each plant differ from those of other plants, but the common items are enumerated, and the cost clerk should be careful to secure all the items of expense that can be charged directly to the centers. Composition--The small expense items in this center are proof paper, twine, benzine, ink, brayers, brushes, rags, lye, etc. When machines are used, you will have gas, supplies, oils, metal waste (about 1% each time it is melted), paper and water (if monotypes) and repairs. In the Press Rooms there are rollers, benzine, guage pins, tympan paper, smut sheets, oil, rags, repairs and other supplies. Ink should never be figured as a productive center cost, but always as a direct cost on the job, the same as paper stock. In the Bindery there are knife grinding, cutting...