Standard cost finding practice for steel foundries

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Monograph

Identifikator:: 176071013X

URN:: urn:nbn:de:zbw-retromon-140159

Document type:: Monograph

Title:: Standard cost finding practice for steel foundries

Place of publication:: [Pittsburgh]

Publisher:: Steel Founders' Society of America

Year of publication:: 1927

Scope:: 26 Seiten

Digitisation:: 2021

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Classification of accounts

Collection:: Economics Books

Flasks: (See Note 4 below) Labor and material used for making new wood and metal flasks and repairing them, including bottom boards, plates and cross-bars. Other Repairs: labor and materials used for making repairs to all equipment in molding department except flasks referred to in the previous account. Molding Sand: Cost of molding sand including freight and unloading. Fuel: Cost of fuel including freight and unloading for mold-drying ovens. Supplies: Chaplets Nails . Bar iron and steel Gaggers Silica flour Molasses and glutrin Fire clay Flour Dextrine Other compounds used in molding sand mixtures Chains Belt dressing Lubricants Waste Air hose and fittings Incandescent lamps Bolts Clamps Shovels Riddles Brushes Lumber Rammers and rammer butts Tools Note 4. Preferably a reserve fund should be created for flasks by charging to costs monthly an amount based upon a predetermined rate per net ton of castings produced. The actual expenditures for new Aasks and repairs should be charged to this reserve fund. Core Department: Core Direct Labor Coremakers, apprentices, and any other labor in the Core Department that can be specifically fol- lowed and charged direct to a job. Core Indirect Expense Indirect Labor: Core oven tenders Plate handlers Cranemen Chainmen Sand-mill labor Sand-handlers Core carriers Core box carriers Other labor not charged to direct labor. Supervision : Foremen and assistant foremen in Core Departmen Core Department clerks. Repairs: . . Labor and material used for making repairs to all equipment in Core Department. Core Sand: Cost of core sand including freight and unloading

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