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.

  • Supplemental Notes:
    • Vol 37, pp 329-333, 1 REF
  • Authors:
    • Laing, J J
    • Schureman, L R
  • Publication Date: 1958

Media Info

  • Monograph Title: Proceedings of the Thirty-Seventh Annual Meeting of the Highway Research Board, Washington, D.C., January 6-10, 1958
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00218790
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Sep 27 1971 12:00AM