Bow ryt : Bimota Fol FIRTAGNY ISLS . AYE her AL 3 : ov ie hnhas Brnli Sele Zig? 0 ah AE ph Sh * gy. 3 0 , Bo yA og 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. + 0 ‘0 rr [1 3 2 6 16 16 17 2& 19 fro 23 25 24