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CONTENTS 
PAGE NO, 
Jses of an Effective Cost System... 
Jniform Cost Finding Methods. . . 
Advantages of a Uniform Cost System. 
Cost Divisions of the Foundry... 
Standard Classification of Accounts. 
Melted Metal ....... 
Molding Department .. 
Direct Labor ... 
Indirect Expense 
“ore Department . ... 
Direct Labor ... 
Indirect Expense 
“leaning Department 
Direct Labor .... 
Indirect Expense ............. 
\nnealing or [leat Treating....... 
Seneral Overhead ..... 
Special Charges ......... 
>roduct of Metals Charged Into Furnaces. .... 
Accounting for Materials, Supplies. and Other Charges . 
Accounting for Labor . 
Depreciation ......... 
Capital and Revenue Expenditures 
Dperating Reserves ........ 
Surplus Reserves .. 
Cost of Sales........ 
Average or Normal Costs. ............. 
Monthly Summary of Cost of Production... 
BOM wo ntarrms rvs 
Cost of Steel and Overhead Rates. . 
Yield ......... 
Cost of Steel. ... 
Overhead Rates ....... 
Jost of Individual Castings. 
Form ........ Cee 
Actual Costs and Estimated Costs 
ofit LL. 
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17 
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