TRB Pubsindex
Text Size:

Title:

DEVELOPING A SYSTEM OF COST ACCOUNTING FOR COUNTY HIGHWAY DEPARTMENTS

Accession Number:

00201037

Record Type:

Component

Availability:

Transportation Research Board Business Office

500 Fifth Street, NW
Washington, DC 20001 United States

Abstract:

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. 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.

Monograph Accession #:

01490411

Report/Paper Numbers:

HS-002 276

Authors:

Erb, E C

Editors:

Burggraf, Fred
Ward, Elmer M
Orland, Herbert P

Publication Date:

1960

Serial:

Highway Research Board Proceedings

Volume: 39
Publisher: Highway Research Board

Media Type:

Digital/other

Uncontrolled Terms:

Subject Areas:

Administration and Management; Finance; Highways; Society

Files:

TRIS, TRB

Created Date:

Aug 29 1971 12:00AM

More Articles from this Serial Issue: