Excerpt from Industrial Cost-Finding, Vol. 10: Factory Management Course The fact that cost accounting is only a single phase of cost finding is the important point which is usually lost sight Of. Cost accounting deals with the treatment of the data pertain ing to costs after such data have once been collected. Cost finding embraces not only the accounting phase, but also the collection of the data which makes such accounting possible. The purpose of this treatise is to acquaint the student with both the collection and accounting phases Of industrial cost finding, without attempting to infringe upon the field of general financial accounting practice, which is now thoroughly standardized and universally adopted. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.