This paper condenses 17 personal interviews that were conducted with top executives, middle managers, and union officials in the U.S. men's tailored clothing industry. Each of the interviewees had participatory knowledge about procedures that impact standard cost numbers: piece rates, time...

This article describes the relationship between the understanding and practice of standard costing in both the U.S. and the U.K. and discusses the development of specific practices in the immediate post-World War II period. Based on a detailed review of the post-war literature, the authors...