USE OF ELECTRONIC COMPUTERS IN MAINTENANCE COST ACCOUNTING
THE NEED FOR DETAILED RECORDS IN HIGHWAY MAINTENANCE ACCOUNTING HAS LONG BEEN RECOGNIZED, BUT THE VOLUME OF WORK INVOLVED IN USING SUCH RECORDS HAS DISCOURAGED THEIR USE. ELECTRONIC DIGITAL COMPUTERS PROMISE TO REDUCE THIS UNDERTAKING TO A ROUTINE CHORE. TWO PREREQUISITES TO THE INTRODUCTION OF SUCH A SYSTEM ARE (1) DIVISION OF THE HIGHWAY INTO CONTROL SECTIONS, EACH IDENTIFIED BY A CODE, THAT SERVE AS BASIC UNITS FOR REPORTING, RECORDING, AND COMPILING COSTS; AND (2) DEVELOPMENT OF ACCOUNTING PROCEDURES THAN CAN ACCUMULATE ALL NECESSARY STATISTICAL AND COST DATA AND SUCH OTHER INFORMATION AS MAY BE REQUIRED. SUCH PROCEDURES ARE NOW AVAILABLE IN THE ACCOUNTING MANUAL FOR STATE HIGHWAY DEPARTMENTS BEING COMPLETED IN REVISED FORM BY AASHO'S UNIFORM ACCOUNTING COMMITTEE. SPECIFIC APPLICATIONS OF THE COMPUTER TO ACCOUNTING ARE GIVEN.
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Supplemental Notes:
- Vol 37, pp 329-333, 1 REF. Distribution, posting, or copying of this PDF is strictly prohibited without written permission of the Transportation Research Board of the National Academy of Sciences. Unless otherwise indicated, all materials in this PDF are copyrighted by the National Academy of Sciences. Copyright © National Academy of Sciences. All rights reserved.
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Authors:
- Laing, J J
- Schureman, L R
- Publication Date: 1958
Media Info
- Media Type: Digital/other
- Monograph Title: Proceedings of the Thirty-Seventh Annual Meeting of the Highway Research Board, Washington, D.C., January 6-10, 1958
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Serial:
- Highway Research Board Proceedings
- Volume: 37
- Publisher: Highway Research Board
Subject/Index Terms
- TRT Terms: Cost accounting; Highway maintenance; Information processing; Maintenance management
- Uncontrolled Terms: Maintenance costs
- Subject Areas: Finance; Highways; Maintenance and Preservation;
Filing Info
- Accession Number: 00218790
- Record Type: Publication
- Files: TRIS, TRB
- Created Date: Sep 27 1971 12:00AM