n.a0c.a. bulle · nonferrous metals product cost development. louis e.zraick. july 1953. motion...

N.A0C.A.BULLE

A u g u s t In1953 � (� ar� 3(� art i ' I • )19 .4

Topical Index to Volume XXXIV

of

N.A.C.A. B U L LE T IN

Section 1

Research Repor ts

Conference Proceedings

SEPTEMBER 1952 T O AUG US T 1953

Topical Index to Volume XXXIVof

N.A.C.A. BULLETIN

EDITORIAL NOTE

The listings in this index include the articles published in Section 1 of VolumeXXXIV of the N.A.C.A. Bulletin,which covers the period from September1952 to August, 1953. It indexes also the Research Series reports issued dur-ing that period, as well as indexing the last group of papers of the 1952Annual Cost Conference, published as Section 3 for September 1952, and thefirst two groups of papers of the 1953 Annual Cost Conference, publishedas Sections 3 for July and August, 1953.

Following the topical listing of articles, there will be found a chronologicallisting of forum letters which have appeared in Section 1 in the Cost Forumand Points of View for the period covered by the index.

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AccountingAccountant's Part in a Competitive Economy, The. EDMUND T. PRICE.

July 1953. (1953 Conference Proceedings)Stabilized Accounting —Time for a Try -Out, LEROY A. ENGELHARDT.

April 1953.Use of Statistics in Accounting Control, The. ROBERT M. TRUEBLOOD.

July 1953. (1953 Conference Proceedings)

Administrative ExpenseAllocating Administrative Expense to Divisions. WILLIAM T. RELYEA.

August 1953.

Airplane Construction and TransportationAll -Level Cost Control for the Management Team. RAYMOND G.

LOCHIEL. May 1953.

Assets —FixedFixed Asset Procedures of a Tobacco

January 1953. (Workshop)Good Start for Plant Accounting, A. J. I

BELL. April 1953. (Workshop)Keeping Tabs on the Facility Contract.

1953.

Manufacturer. FRANK JUDD.

SCHNEIDER and R. R. COCK-

KENNETH C. PIPPERT. March

Plant Accounting Records for an Oil Refinery. S. E. MARQUART. De-cember 1952.

1774 N.A.C.A. BULLETIN

Property Control in the Interior Department. DONALD D. CARRUTH.April 1953. (Workshop)

Some Problems of Plant Project Accounting. BRUCE F. YOUNG. March1953. (Workshop)

Taking Emergency Facilities Into Property Accounting. JOHN M.WHALEN. January 1953. (Workshop)

What Our Plant Accounting Program Covers. GEORGE W. MARSH.April 1953. (Workshop)

AuditingAudit Aspects of Pension Administration. KENNETH F. HARDY. De-

cember 1952.Defense Contract Auditing Takes A New Turn. RAYFORD W. HARWELL.

March 1953.Government Auditor Can Use Standard Costs, The. FRANK S.HOWEI.I..

August 1953.Methods of Embezzlement —and Protective Measures. ROY C. TAYLOR.

February 1953.Use of Statistics in Accounting Control, The. ROBERT M. TRUEBLOOD.

July 1953. (1953 Conference Proceedings)Break -Even Points

Profit Analysis for the Magnet Wire Industry. GEORGE L. FAULKNER.September 1952.

BreweriesBrewing Process is Ready -Made for Standard Costs, The. MURRAY A.

HEPPLE. July 1953.Budgets

Controlling Research Costs With A Budget. ADOLPH G. LURIE. March1953.

Fixed - Flexible Budget —A Study in Integration, The. GLENN WELSCH.May 1953.

Re -Work Costs Yield to Budgetary Control. F. GORDON FOSTER. March1953. (Workshop)

ChemicalsCost System for a Chemical Plant, A. FRANKLIN M. BEALL. October

1950.

ConstructionCost Standards in Small Home Construction. JOHN E. SHIRLEY. July

1953.Good Start for Plant Accounting, A. J. L. SCHNEIDER and R. R. COCK -

RELL. April 1953. (Workshop)Some Problems of Plant Project Accounting. BRUCE F. YOUNG. March

1953. (Workshop)

Cost AccountingAccounting and Engineer— Working Partners. ARTHUR E. CARLSON.

August 1953.AU G US T , 19 5 3 1773

Extraction Industries — Discussion Group, August 1953 (1953 Con-ference Proceedings)

For Better Public Reporting of Production Costs. STERLING K. ATKIN-SON. August 1953.

Half Century of Cost Accounting Progress, A. J. HUGH JACKSON. Sep-tember 1952.

Industrial Accountant —A Profit Maker, The. S. D. FLINN. May 1953.Job -Order Industries — Discussion Group, August 1953 (1953 Con-

ference Proceedings)Mass Production Industries — Durable Goods — Discussion Group, Au-

gust 1953 (1953 Conference Proceedings)Mass Production Industries —Soft Goods — Discussion Group, August

1953 (1953 Conference Proceedings)Out -Reach of Industrial Accounting, The. PAUL C. TAYLOR. April 1953.Processing Industries — Discussion Group — August 1953 (1953 Con-

ference Proceedings)Service Industries — Discussion Group, August 1953 (1953 Conference

Proceedings)Tax Planning Involves the Cost Accountant. EDGAR C. MEISKY. March

1953.Wholesaling and Retailing— Discussion Group, August 1953 (1953 Con.

ference Proceedings)Why Not Use Accounting Terminology? ROBERT A. MILLER. August

1953.

Cost Reduction and ControlAll -Level Cost Control for the Management Team. RAYMOND G. LocHIEL.

May 1953.Cost Control Facts for the Foreman. BROOKS R. POWELL and FREDERICK

J. MANCHESKL May 1953.Cost Controls for the Road Ahead. STANLEY Z. BRONNER. January 1953.

/Cost Reduction — Prescription For Tomorrow's Profits. ALWYN M.HARTOGENSIS. January 1953.

Increasing Productivity Through Control Reports. WILLIAM LANGEN.BERG. April 1953.

Introduction to Statistical Cost Control, An. L. WHEATON SMITH. De.cember 1952.

Many Techniques Combine for Good Cost Control. RAYMOND A.POWELL. November 1952. (Workshop)

Wire Drawing — Costing and Cost Control. THOMAS DUDICK. July 1953,

CottonWill Your "Lifo" Plan "Stick "? HENRY J. GIARD. November 1952.

CreditSeasonal Financing Through Field Warehousing. VINCENT L. AMATO.

October 1952.What the Commercial Banker Will Ask. FREDERICK C. WINDISCH.

April 1953.1776 N.A.C.A. BULLETIN

Dairy ProductsBeneficial Costing for Milk Products. ROBERT W. CHERRY. September

1952.Bringing Delivery Route Costs Under Standards. W. D. HOLDSWORTH.

October 1952.

Depreciation and Amortization (See also Assets - Fixed)Depreciation Accounting Now. Si RICHARD WYNN. June 1953.Depreciation and the Depreciating Dollar. FREDERICK F. TANNERY.

October 1952.Let's Keep Historical Cost Basis for Depreciation. ROBERT M. CHAN.

November 1952.

Direct CostingDirect Cost Plan, The. I. WAYNE KELLER. September 1952. (1952

Conference Proceedings) (Group Discussion)Direct Costing. Research Series No. 23. April 1953. (Section 3).Direct Costing In a Glass Container Plant. RAY E. LONGENECKER. June

1953.For Better Public Reporting of Production Costs. STERLING K. ATKIN-

SON. August 1953.Handling Occasional Custom Work Free of Fixed Burden. RALPH

SAUBER. November 1952. (Workshop)What Can We Expect of Direct Costing As a Basis for Internal and

External Reporting? HERMAN C. HEISER. July 1953. (1953 Con-ference Proceedings)

What Can We Expect of Direct Costing As a Management Tool? PAULC. TAYLOR. July 1953. (1953 Conference Proceedings)

Will Direct Costing Theory Stand Inspection? GEORGE W. FRANK.December 1952.

DistributionAdvertising Expense Accounting and Control. GLEN M. HAROLD. Au-

gust 1953.Bringing Delivery Route Costs Under Standards. W. D. HOLDSWORTH.

October 1952.Distribution Cost Analysis. E. W. KELLEY. September 1952. (1952

Conference Proceedings) (Group Discussion)Time Control of Truck Delivery of Bulk Material. THOMAS C. NORTH.

July 1953.

EconomicsStabilized Accounting —Time for a Try -Out. LEROY ENGELHARDT. April

1953.

Electrical ManufacturingHow to Build An Income Forecast. RICHARD J. HALLORAN. March 1953.

EngineeringAccountant and Engineer— Working Partners. ARTHUR E. CARLSON.

August 1953.AU G US T , 1 9 5 3 1777

FairsFair —Rain or Shine. JACK C. ELLIS. November 1952.

Financial StatementsFor Better Public Reporting of Production Costs. STERLING K. ATKIN-

SON. August 1953.

FoodBetter Administration Through Better Methods. WAYNE C. MARKS.

January 1953.

ForecastingHow to Build an Income Forecast. RICHARD J. HALLORAN. March 1953.Some Guides to Long-Term Planning. MARK W. CRESAP, JR. January

1953.

FoundriesCost Controls for the Road Ahead. STANLEY Z. BRONNER. January 1953.Costing for Small Captive Gray Iron Foundries. R. ELWIN FULLER.

/ January 1953.V Foundry Problem The: Costs for Pricing. A. C. SINNETT. July 1953.

Keeping Tabs on the Facility Contract. KENNETH C. PIPPERT. March1953.

GlassDirect Costing in a Glass Container Plant. RAY E. LONGENECKER. June

1953.

Government ContractsContract Research —Where Time Control Counts. DAVID S. MOFFITT.

June 1953.Contract Termination Procedure, A. JOHN F. ROGGE. August 1953.Defense Contract Auditing Takes a New Turn. RAYFORD W. HARWELL.

March 1953.Government Auditor Can Use Standard Costs, Tile. FRANK S. HOWELL.

August 1953.Keeping Tabs on the Facility Contract. KENNETH C. PIPPERT. March

1953.Living With Defense Contracts. JOHN M. ARNFIELD. January 1953.

Government RegulationPattern for Substantiating Quantity Discounts. ROGER A. KOSLOSKE.

December 1952.Some Problems Raised by the Wage and Hour Law. HERMAN A. WECHT.

February 1953.

Government UnitsIndustrial Fund Accounting in the Defense Department. MELVIN K.

ZUCKER. January 1953.Property Control in the Interior Department. DONALD D. CARRUTH.

April 1953. (Workshop)


HosieryStandard Costs in a Hosiery Mill. C. R. PINCSAIC. September 1952.

Incentives and Profit SharingTimekeeping for Incentives and Process Control. GLENN R. MYERS.

October 1952.

Internal ControlControl of Property Leaving a Manufacturing Plant. WILLIS E. CUYLER.

February 1953. (Workshop)Improving Accounting Department Effectiveness Through Organization,

Administration and Training. H. A. MCKINNON. September 1952.(1952 Conference Proceedings)

Methods of Embezzlement —and Protective Measures. Roy C.TAYLOR.February 1953.

Interunit AccountingLiving With Defense Contracts. JOHN M. ARNi:ILLD. January 1953.

Inventories (See also Material Control and Accounting)"Base Stock" and "Lifo" Inventory Methods, The. EDWARD G. CARSON.

November 1952.Control of Inventory Through Quantity Standards. JOHN HILDRETH.

February 1953.Economic Lot -Size and Inventory Control. W. VAN ALAN CLARK, JR. &

WILLIAM E. RITCHIE. February 1953.Keeping the Wholesale Inventory Under Control. GEORGE L. Ross.

April 1953."Lifo" Dollar Method —An Application. J. W. KERCHER. November

1952."Lifo" Techniques. HERBERT T. MCANLY. September 1952. (1952

Conference Proceedings) (Group Discussion)Operating Viewpoint on Inventory Control, An. J. L. WILSON. Feb-

ruary 1953.Planned Physical Inventory, A. RUSSELL W. HARDY. October 1952.

(Workshop)Pre - Process Storage Control of Tanners' Hides. FRED C. KLARMAN.

July 1953.Turnover of Maintenance Supplies. December 1952. (Workshop)Will Your "Lifo" Plan "Stick ?" HENRY J. GIARD. November 1952.

Job EvaluationJob Evaluation Procedure, A. ROBERT A. SMITH. October 1952.

Joint and By- ProductsSome Instances of Practice in By- Product Costing. ROBERT S. WASLEY.

April 1953.

LaborHow to Devise an Employee Suggestion Plan. CHARLES G. WHITE.

October 1952.AU GU ST , 19 53 1779

Keeping Unemployment Insurance Taxes Down. MELVIN H. FEGEL.February 1953.

Opportunity Costs in Personnel Administration. ORVILLE W. ROBERTS.August 1953.

Some Problems Raised by the Wage and Hour Law. HERMAN A. WECHT.February 1953.

LeatherPre - Process Storage Control of Tanner's Hides. FRED C. KLARMAN.

July 1953.

LumberBetter Pulpwood Costs for the Small Operator. ROBERT H. VAN

VOORHIS, July 1953.

Machine ShopsCost Control Facts for the Foreman. BROOKS R. POWELL & FREDERICK

J. MANCHESICI. May 1953.

Machinery ManufacturingPattern for Substantiating Quantity Discounts, A. ROGER A. KOSLOSKE.

December 1952.Timekeeping for Incentives and Process Control. GLENN R. MYERS.

October 1952.Using Statistical Tools to Keep Costs Current. CLAIR W. BENDEL. June

1953.

ManagementBetter Administration Through Better Methods. WAYNE C. MARKS.

January 1953.Is There A Doctor of Business in the House? NORMAN A. LOAN. Sep-

tember 1952.Some Guides to Long -Term Planning. MARK W. CRESAP, JR. January

1953.

Material Control and Accounting (See also Inventories)Control of Property Leaving a Manufacturing Plant. WILLIS E. CUYLER.

February 1953. (Workshop)

Mechanical EquipmentChallenge of Electronic Equipment, The. EVERETT S. CALHOUN. June

1953.Electronic Accounting Possibilities. JOSEPH PELEJ. July 1953. (1953

Conference Proceedings)How Does Accounting Stand With Electronics. J. S. WARSHAUER. April

1953.Your Tabulating Installation Needs Attention. JOHN L. MARLEY.

December 1952.

Metal WorksMany Techniques Combine for Good Cost Control. RAYMOND A.

POWELL. November 1952. (Workshop)


Nonferrous Metals Product Cost Development. Louis E.ZRAICK. July1953.

Motion PicturesPicture of Motion Picture Making and Costs, A. JOHN M. BLANKLEY.

July 1953.

Natural GasPioneering in Natural Gas Production Costs. Roy D. DEMME. August

1953.

Office Organization and ManagementImproving Accounting Department Effectiveness Through Better Meth.

ods. RICHARD F. NEUSCHEL. September 1952. (1952 ConferenceProceedings)

Improving Accounting Department Effectiveness Through Organization.Administration and Training. H. A. MCKINNON, September 1952.(1952 Conference Proceedings)

Workable System for Office Supplies, A. HERMAN A. DOWNS. May 1953.

OilAccounting for a Bulk Oil Plant. SHORELAND C. MATTHIAS. December

1952.Exchange Agreements for Petroleum Products. JOHN C. BAUMGARNER.

December 1952.Income Tax Is a Cost in "Paying Out" Oil Properties. EMMETT B. DAY.

August 1953.Let's Keep Historical Cost Basis for Depreciation. ROBERT M. CHAN.

November 1952.Plant Accounting Records for an Oil Refinery. S. E. MARQUART. De-

cember 1952.Seasonal Financing Through Field Warehousing. VINCENT L. AMATO.

October 1952.

OrganizationBetter Administration Through Better Methods. WAYNE C. MARKS.

January 1953.Better Organization —What the Accountant Can Do. MASON SMITH.

May 1953.Ten Vitamin B's in Business. JOHN W. CONRAD. October 1952.

Overhead (See also Direct Costing)Handling Occasional Custom Work Free of Fixed Burden. RALPH W.

SAUBER. November 1952. (Workshop)Multiple Base - Burden Allocation in a Paint Company. J. RICHARD

RAEDER. September 1952.

Paint and VarnishMultiple Base - Burden Allocation in a Paint Company. J. RICHARD

RAEDER. September 1952.

AU GU ST , 19 5 3 1781

Paper and Paper ProductsIs There a Doctor of Business in the House? NORMAN A. LOAN. Sep-

tember 1952.

Pension PlansAudit Aspects of Pension Administration. KENNETH F. HARDY. De-

cember 1952.

PricingFoundry Problem: Costs for Pricing, The. A. C. SINNETT. July 1953.Pattern for Substantiating Quantity Discounts. A. ROGER A. KosLOSKE.

December 1952.Product Costs for Pricing Purposes. Research Series No. 24. August

1953. (Section 2)

Process CostsCost System for a Chemical Plant, A. FRANKLIN M. BEALL. October

1952.

Production MeasurementIncreasing Productivity Through Control Reports. WILLIAM LANGEN-

BERG. April 1953.

ProfitsSome Guides to Long -Term Planning. MARK W. CRESAP, JR., January

1953.Accounting and Tax Concepts of Income. ROBERT A. DOHERTY.

March 1953.Is There a Doctor of Business in the House? NORMAN A. CoAN. Sep-

tember 1952.Product Group Profit Reporting for Materials Wholesalers. WILLIAM

A. LEwts. February 1953.Profit Analysis for the Magnet Wire Industry. GEORGE L. FAULKNER.

September 1952.

Radio and TelevisionIndustrial Research Has Accounting Problems. JAMEs A. McFADDEN, JR.

June 1953.Time Is Money: Accounting for Radio Revenue. RICHARD C. PERCI-

VAL. March 1953.

RenegotiationInternal Procedures to Prepare for Renegotiation. FRANK W. BOYDSTUN.

February 1953.

Repairs and MaintenanceTurnover of Maintenance Supplies. December 1952. (Workshop)

ReportsAccountants, Reports and Words. MILTON HUEBSCH. December 1952.

( Workshop)


Action Reports for a Magazine Wholesaler. WILLARD K. TARRANT.September 1952.

Increasing Productivity Through Control Reports. WILLIAM LANGEN-BERG. April 1953.

Inquiry Into Internal Reporting, An. ROBERT D. HAY. May 1953.(Workshop)

Personal Development for Report Writing. ARNOLD E. SCHNEIDER. May1953. (Workshop)

Set of Charts for Review of Operations, A. GEORGE R. WHITE. No-vember 1952.

What Can We Expect of Direct Costing As a Basis for Internal andExternal Reporting? HERMAN C. HEISER. July 1953. (1953 Con-ference Proceedings)

Why Not Use Accounting Terminology? ROBERT A. MILLER. August1953.

Research and Development CostsContract Research —Where Time Control Counts. DAVID S. MOFFITT.

June 1953.Controlling Research Costs With a Budget. ADOLPH G. LURIE. March

1953.Cost Accounting in a Research Organization. ALLAN L. SPURR. Novem-

ber 1952.Industrial Research Has Accounting Problems. JAMES A. McFADDEN,

JR. June 1953.

RetailingRetailers' Excise Tax —and the Manufacturer, The. ELMER C. BRINK -

MAN. March 1953.

Small BusinessBetter Pulpwood Costs for the Small Operator. ROBERT H. VAN VOOR-

Hls. July 1953.Use of Planning and Control Tools by Small Companies. ROGER U.

WELLINGTON. January 1953.

Standard CostsBrewing Process Is Ready -Made for Standard Costs, The. MURRAY A.

HEPPLE. July 1953.Calculation of Variances, The. N. A. C. A. Research Staff. September

1952. (Workshop)Government Auditor Can Use Standard Costs, The. FRANK S. HOWELL.

August 1953.Standard Costs in a Hosiery Mill. C. R. PINCSAK. September 1952.Using Statistical Tools to Keep Costs Current. CLAIR W. BENDEL.

June 1953.

Statistical MethodsIntroduction to Statistical Cost Control, An. L. WHEATON SMITH. De.

cember 1952.AU GU ST , 1 9 5 3 1783

Set of Charts for Review of Operations, A. GEORGE R. WHITE. Novem-ber 1952.

Statistical Control Aids Management -by- Exception. ROBERT KIRKMUELLER. June 1953.

Use of Statistics in Accounting Control, The. ROBERT M. TRUEBLOOD.July 1953. (1953 Conference Proceedings)

Using Statistical Tools to Keep Costs Current. CLAIR W. BENDEL. June1953.

SuppliesWorkable System for Office Supplies, A. HERMAN A. DOWNS. May

1953.

Taxes (See also other "Lifo" titles under Inventories)Accounting and Tax Concepts of Income. ROBERT A. DOHERTY. March

1953.Income Tax Is a Cost in Paying Out Oil Properties. EMMETT B. DAY.

August 1953.Keeping Unemployment Insurance Taxes Down. MELVIN H. FEGEL.

February 1953."Lifo" Techniques. HERBERT T. McANLY. September 1952. (Group

Discussion) (1952 Conference Proceedings)Retailers' Excise Tax —and the Manufacturer, The. ELMER C. BRINK -

MAN. March 1953.Tax Planning Involves the Cost Accountant. EDGAR C. MEISKY. March

1953.

TextilesIncreasing Productivity Through Control Reports. WILLIAM LANGEN-

BERG. April 1953.

TimekeepingTimekeeping for Incentives and Process Control. GLENN R. M Y E R s .

October 1952.

TobaccoFixed Asset Procedures of a Tobacco Manufacturer. FRANK JUDD. Jan-

uary 1953. (Workshop)

Training of Industrial AccountantsImproving Accounting Department Effectiveness Through Organization

Administration and Training. H. A. McKINNON. September1952. (Group Discussion) (1952 Conference Proceedings)

Using N. A. C. A. Publications in Teaching. JOHN H. KEMPSTER. Aug -gust 1953.

Trucks and TruckingTime Control of Truck Delivery of Bulk Material. THOMAS C. NORTH.

July 1953.


Uses of Cost DataOpportunity Costs in Personnel Administration. ORVILLE W. ROBERTS.

August 1953.Product Costs for Pricing Purposes. Research Series No. 24. August

1953. ( Section 2)

Waste and SpoilageFrontal Attack on the Scrap Accounting Problem, A. JOHN G. BARRETT.

February 1953. (Workshop)Re -Work Costs Yield to Budgetary Control. F. GORDON FOSTER. March

1953. (Workshop)

WholesalingAction Reports for a Magazine Wholesaler. WILLARD K. TARRANT.

September 1952.Keeping the Wholesale Inventory Under Control. GEORGE L. Ross.

April 1953.Product Group Profit Reporting for Materials Wholesalers. WILLIAM

A. LEwis. February 1953.

Wire and CableDie Cost Distribution in Wire Drawing. Question and Answer Survey.

July 1953.Profit Analysis for the Magnet Wire Industry. G. L. FAULKNER. Sep-

tember 1952. .Wire Drawing— Costing and Cost Control. THOMAS DUDICK. July 1953.

WoodworkingBetter Pulpwood Costs for the Small Operator. ROBERT H. VAN VOOR-

HIs. July 1953.

Work SimplificationWork Simplification Cuts Plant and Office Costs. HENRY F. BURROWS.

May 1953.

Forum Letters Published September 1952 to August 1953

Cost Forum

Better Accounting Service Through Deskilling Routines and SpecializingAnalysis. GEORGE W. WACHTER. September 1952.

An Employee Suggestion Plan for the Accounting Department. J. L. BROWN -LEE. September 1952.

Engineering and Shop Information Which the Cost Accountant Should Haveat Hand. DAVID I. TUCKER. September 1952.

Put "Delegation" and "Understudy" Into the Cost Accounting Vocabulary.G. H. GREGORY. September 1952.

Pricing in Inflation: A European Example From the 1920s. PATRICK H.HUTCHINSON. October 1952.

AU GU ST , 19 5 3 1783

The Lost Cost: Depletion. F. J. GIBBONS. October 1952.Measuring the Performance of a Tax Department. E. C. BRINKMAN. October

1952.Profit or Loss on Individual Motion Picture Runs. ARTHUR DEEKENS. Oc-

tober 1952.Analysis of Cost Variances as a Guide to Auditing. JAMES R. EVANS. Novem-

ber 1952.Three Elements of Work -in- Process Inventory Control. ROBERT W. JOHNSON.

November 1952.The Care and Handling of Cost Ratios. ABE SOLOMON. November 1952.

Contingent Liabilities and the Internal Auditor. JOHN E. SHIRLEY. Novem-ber 1952.

Accounting for Betterments Installed on Routine Maintenance Jobs. L. L.SWEET. December 1952.

Accrual Accounting for Banks? PAUL J. KELLER. December 1952.Is It a Standard Cost System? C. L. SHABINO. December 1952.Punch -Card Sort -Downs Save Inventory Hours. HAROLD W. ALBRECHT.

December 1952.On Adjusting Depreciation -What If the Property Had Long -Term Finan-

cing? JOHN F. LEE. January 1953.Accounting Machine Personnel. H. B. TAYLOR. January 1953.The Important Task of Maintaining Standards. WILLIAM C. JONES. January

1953.Restoration of Excess Depreciation Taken in Closed Loss Years. D. M. HOYT.

January 1953.Detecting Trends by Daily Charting. RALPH E. STENSTROM. February 1953.Maintenance Costs -an Important Hub in Your Cost Control. HENRY A.

ADAMS. February 1953.Who Can Review the Performance of a Tax Department? PHILIP J. ER-

BACHER. February 1953.Returnable Container Control. WILLIAM E. LUNAY. February 1953.Why Not the Same Attention to Replacement Timing? EARL N. MARTIN, SR.

March 1953.For Better Trained Industrial Accounting Graduates. WALTER G. PHILLIPS.

March 1953.Use Tax Collection -a Growing Maze. J. J. KISSELL. March 1953.The Accountant Has Come a Long Way -and Can Go Further. F. M. GILLIES.

April 1953.Practical Considerations in Distributing Service Departments' Expenses.

JOHN W. STORMS. April 1953.Variable Costs Merit Fixed Attention. PAUL E. PIELLUSCH. April 1953.Analyzing and Interpreting Re -Work Costs. LEO HEMELLARN. April 1953.Time Control Over Monthly Closings. MORITZ E. PAPE. April 1953.Collecting Your Largest Receivable. DAVID H. LINDSEY. April 1953.The Operating Point of View. C. J. COSTELLO. May 1953.Budget Partnership With the Foremen. C. F. Erickson. May 1953.What Do Your Products Return on Capital? F. E. SWISHER. May 1953.Does Your Work Simplification Simplify? J. D. BELL, JR. May 1953.Stores Inventory Control in a Multiplant Organization. HARRY P. KELLEY.

May 1953.


Anticipating Price Redetermination in Recording Defense Contract Profits.J. F. MELLEMA. June 1953.

Preproduction and Training Costs Under Fixed Price Defense Contracts.BERNARD M. VAUGHN. June 1953.

The Bell Aircraft Case Is Cost Accounting for Defense Contracts "MereBookkeeping "? FRANK S. HOWELL. June 1953.

Should Small Companies Allocate Costs on a Sales Ratio Basis for CurrentRenegotiation Purposes? R. H. CROWELL. June 1953.

Costing Practices in Industrial Research Laboratories. ROBERT N. ANTHONY.August 1953.

Appraising Clerical Checking Operations in the Light of Benefits Received.CHAUNCEY H. DEAN, JR. August 1953.

Thawing Subcontractor Funds Frozen in Saleable Tooling Costs. EDWARD E.MILLS. August 1953.

Points of View

Oral Review of Results. ALFRED 0. SCHROEDER. September 1952. (Pointsof View)

Holding the Line Against Indirect Costs. BENNETT H. DISBROW. September1952 (Points of View)

Mill Studies for Cost Control. JERRY SANTOR. September 1952. (Points ofView)

What If It's Dual Costing? CLARENCE W. SNYDER. October 1952. (Pointsof View)

The Office Is on the Team. R. A. MORGAN. October 1952. (Points of View)"Horse and Buggy" Labor Costs. M. G. HARDESTY. October 1952. (Points

of View)The Matter of Principles. HAROLD G. AVERY. November 1952. (Points of

View)No Place for Keepsakes. P. R. MCCOMAS. November 1952. (Points of View)Insurance on In- Transit Property. F. K. DEVER. November 1952. (Points

of View)Property Accounting —a Manual Will Help. CYRIL P. GAMBER. December

1952. (Points of View)Centralized Accounting —a Capsule Study. KENNETH T. HITCHMAN. Decem-

ber 1952. (Points of View)The World Calendar and the Working Month. JAMES H. BARRETT. December

1952. (Points of View}Wanted: Added Lustre for Cost Accounting. KENNETH G. YOUNG. January

1953. (Points of View)Order Costs to Order. W. W. WRIGHT. January 1953. (Points of View)Average Rates Shortcut Labor Distribution. HARRY D. FLEISCHER. January

1953. (Points of View)When Does Management Think in Terms of Marginal (or of "Complete ")

Costs? PAUL L. NOBLE. February 1953. (Points of View)"Lifo" and Practical Inventory Management. FELIX WEIL. February 1953.

(Points of View)Are Fixed Costs Always Period Costs? ALLEN H. SEED, III. March 1953.

(Points of View)AU GU ST , 19 53 1787

Charades -1953. KENNETH H. FOOTE. March 1953. (Points of View)Let's Call It "Filo." R. S. MAKEPEncE. March 1953. (Points of View)Thinking in Terms of Direct Cost. FORD A. GRANT. April 1953. (Points of

View)Perhaps the Break -Even Point Should Rise. P. W. JENKINS. April 1953.

(Points of View)What Reports and to Whom? JOE WINTERS. April 1953. (Points of View)Will Direct Costing Carry a Tax Benefit? C. M. BENSON. May 1953. (Points

of View)More Useful Standards Under Direct Costing. RUSSELL B. KELLEY. May 1953.

(Points of View)But Is Direct Costing More Informative? CLIFFORD E. GRAESE. May 1953.

(Points of View)

The TOPICAL INDEX (1920 -1946)and the TOPICAL INDEX SUPPLEMENT (1946 -1952)

are two N.A.C.A. publications of great value to your accountinglibrary. These, together with this Section of the N.A.C.A. BULLETIN,will bring you completely up -to -date on references to the titles, authorsand dates of articles which have been published in the N.A.C.A.BULLETIN, CONFERENCE PROCEEDINGS (through 1946 called theYEAR BOOK and beginning with 1952 issued as Sections of the BUL-LETIN), RESEARCH STUDIES and special publications.

They are each available at the nominal charge of 504 per copy tomembers and $1.00 per copy to nonmembers.

Orders, accompanied by remittances, should be sent to . . .

NATIONAL ASSOCIATION OF COST ACCOUNTANTS505 Park Avenue New York 22, N. Y.

n.a0c.a. bulle · nonferrous metals product cost development. louis e.zraick. july 1953. motion...

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