DocumentCode :
806030
Title :
Discussion on "The allocation and control of overheads" at the London Section of the Institution
Author :
Hawkins ; Rose ; Mosey ; Emery ; Francis ; Parker ; Toothill ; Hales
Volume :
13
Issue :
4
fYear :
1934
fDate :
4/1/1934 12:00:00 AM
Firstpage :
210
Lastpage :
216
Abstract :
Mr. Rose, from which it is easy to see that he is an old campaigner. Like every good General he has covered up his vulnerable points, even if he has only used a thin screen at times. Without being too critical I think that from an enginesr\´s point of view Mr. Rose has dealt with the whole subject too much from the point of " What has happened can\´t be helped ; let\´s try and do better in the future "¿in other words, locking the stable door after the horse is out. To my mind the whole question of factory oncosts or factory overheads from the production manager\´s point of view should be controlled before the expenditure is made and not afterwards. This may sound a little revolutionary, but Mr. Rose has already touched upon it to a certain extent.
fLanguage :
English
Journal_Title :
Production Engineers, Journal of the Institution of
Publisher :
iet
ISSN :
0368-2757
Type :
jour
DOI :
10.1049/jipe:19340022
Filename :
4907872
Link To Document :
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