DEVELOPING A SYSTEM OF COST ACCOUNTING FOR COUNTY HIGHWAY DEPARTMENTS

THE PROBLEM IS SURVEYED OF PUTTING THE ACCEPTED MANAGEMENT TOOL, COST ACCOUNTING, TO WORK FOR THE LARGEST FUNCTIONAL COST OF LOCAL GOVERNMENT. A STEP-BY-STEP APPROACH IS USED, AND PROBLEMS WHICH MAY ARISE ARE OUTLINED AT EACH STAGE. THE STAGES COVERED ARE AS FOLLOWS: (1) OBJECTIVES OF A COST ACCOUNTING SYSTEM FOR COUNTY HIGHWAY DEPARTMENTS, (2) NEED FOR KNOWLEDGE OF BASIC ACCOUNTING PROBLEMS, (3) ANALYSIS OF PHYSICAL LAYOUT AND ADMINISTRATIVE ORGANIZATION OF THE DEPARTMENTS, (4) DETERMINATION OF WHAT INFORMATION IS NEEDED, (5) CREATION OF FLOW CHART FOR INFORMATION, (6) ANALYSIS OF VARIOUS METHODS OF GATHERING, SUMMARIZING, AND ANALYZING COST ACCOUNTING DATA, (7) ESTABLISHMENT OF A WORKABLE COST ACCOUNTING SYSTEM. CONCLUDING REMARKS DEAL WITH THE KEY PROBLEM OF RECRUITING SUITABLE MANPOWER FOR THE COST ACCOUNTING SYSTEM. /AUTHOR/

  • Supplemental Notes:
    • Vol 39, pp 398-402
  • Authors:
    • Erb, E C
  • Publication Date: 1960

Media Info

  • Monograph Title: Proceedings of the Thirty-Ninth Annual Meeting of the Highway Research Board, Washington, D.C., January 11-15, 1960
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201037
  • Record Type: Publication
  • Report/Paper Numbers: HS-002 276
  • Files: TRIS, TRB
  • Created Date: Aug 29 1971 12:00AM