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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...
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1. "Trading and profit and loss account," / Arthur H. Gibson -- 2. "Shipbuilders' accounts," / T.H. Warwick -- 3. "Engineering costs book-keeping," -- 4. "Notes on cost records : a neglected branch of accountancy," / John Mann -- 5. "Manufacturing costs," / Thomas Plumpton -- 6. "Manufacturing...
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