cost accounting ahistorical perspective

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1、AlliedAcademiesInternationalConferencepage53COSTACCOUNTING:AHISTORICALPERSPECTIVEJanetA.Hume-Schwarz,EasternOregonUniversityjhume@eou.eduABSTRACTAreviewofcostaccountingtextbooksfrom1904throughthe1990’srequiresanintegrationofaccountingandhistory.Fewtextbooksorinstructionsincostaccountinga

2、reavailableinbookformpriorto1920thoughtherearevarioustextsindigitizedformat.Allhistoricaltextsbeginwithadefinitionofcostaccountinganditsimportanceinthebusinessworld.Thehistoryofmanufacturinghelpsbusinessowners,accountantsandstudentsunderstandwhyuniversitiesteachcostaccountinganditsimport

3、ance.Theindustrialrevolutionhadamajorimpactonmethodsandcostsofmanufacturing.Becauseofthisenormousdevelopmentinmanufacturingprocessing,bothengineersandaccountantsbegantolookatthecompleteprocess.Manufacturingtakesplaceinacontinuouslychangingenvironment,fromtheindustrialrevolutionthroughmod

4、erntimes.Theevolutionofcostaccountingappearstobeaconsequenceofchangesinthemanufacturingprocessandshadowshistory.Eventerminologyusedincostaccountinghaschangedovertime.Withtheunderstandingofcosts,accountsandchanges,owners,managersandaccountantsareabletoadjusttochangesandimprovebusiness.INT

5、RODUCTIONAreviewofcostaccountingtextbooksfrom1904throughthepresentrequiresanintegrationofaccountingandhistory.Fewtextbooksorinstructionsincostaccountingareavailableinbookformpriorto1920thoughtherearevarioustextsindigitizedformat.Oneofthereasonsthatcostaccountingsystemswerenotdisseminated

6、inthelate1800’sandearly1900’swasthatoftenfirmsconsideredtheiraccountingsystemstobesecretsthatwerenottobemadeavailabletocompetingfirms.Mostcompaniesdidnotevenrevealtheirsystemtotheirownlaborers.Thoughintruth,itappearedthatthesystemswereexclusivetospecificbusinessesandthereforeitmaynothave

7、beenpracticaltoteachthesesystemsinageneralfashion.(PrevitsandMerino,1998)Someoftheearlytextsavailablefrom1904to1919appeartobeinstructionsonformsandrecommendedprocessesinsideamanufacturingbusiness.Worriesaboutincreasingcostsofmaterialandtimewastedinproductionareacommonthem