"Cost Reports for Executives As a Means of Plant Control," by Benjamin Alvey Franklin, originally published in 1912, offers insights into the early 20th-century approaches to cost accounting and industrial management. This book provides a detailed exploration of how cost reports can be effectively used by executives to maintain control over plant operations. It delves into the methodologies and practices of cost analysis relevant to the era, highlighting the importance of accurate and timely financial information in decision-making.
Franklin's work is a valuable resource for those interested in the historical evolution of management techniques and accounting practices. It presents a practical guide to understanding and implementing cost reporting systems within industrial settings. This book offers a glimpse into the foundational principles that underpin modern business strategies.
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