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44th St., New York

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V O L . V I I I , N O . 2 4

CURRE N T COS T LIT E RAT URE

. 1 9 2 7

Our Cost Literature Bulletins, which are issued on the fifteenth ofeach month, contain all the available references to cost articles and costmaterial published for the most part during the past month. The refer-ences are classified according to industries and topics. It is to be hopedthat this arrangement will make the references more useful to our mem-bers, and facilitate preserving them for future reference.

Whenever two or more articles from the same magazine are listedthe address of the magazine is given only in connection with the first listing.

Arrangements have been made with The Engineering Societies Li-brary, whereby that library will usually supply photostatic copies (whiteprinting on black background) of any of the articles listed herein. Theprice of each print, up to 11 by 14 inches in size, is 25 cents plus postage.A separate print is required for each page of the larger periodicals, but,whenever possible, two pages will be photographed together on the sameprint. To avoid misunderstandings as to charges, orders for prints shouldnot ordinarily be placed until special inquiry as to the total number of pageshas been made. When ordering prints, identify the article by quotingfrom the Bulletin item the following: (1) Title of article, (2) name ofperiodical in which it appeared, (3) volume, number and date of publica-tion of periodical, and (4) page numbers. Orders should be sent to Engi-neering Societies Library, 29 West 39th Street, New York, N. Y.

If desired, a Member may usually secure a copy of any of the maga-zines referred to by ordering direct from the publisher.

AGRICULTUREHoward, T. W. Uniform Cost Accounting in Other Industries. The American

Fertilizer, 1330 Vine St., Philadelphia. June 25, 1927. pp. 51 -54.McCloskey. Comparison of Cost Figures. The American Fertilizer. June 25, 1927.

pp. 71 -72; Commercial Fertilizer, Baker & Ivy Sts., Atlanta, Ga. July, 1927.pp. 53 -54.

APPRAISALSBowker, W. T. Appraisals for Cost Accounting. The American Appraisal News,

American Appraisal Company, Milwaukee, Wis. June, 1927. pp. 139 -43.

AUTOMOTIVEZass, M. Distribution of Costs on Automotive Equipment. Electric Railway

Journal, McGraw -Hill Publishing Co., 10th Ave. at 36th St., New York.July 9, 1927. pp.71 -73.

BRICK AND CLAYTurner, R. C. Costs and Accounting as Applied to the Clay Industry. The Clay -

Worker, T. A. Randall & Co., Indianapolis, Indiana. June, 1927. pp. 554 -55.1139

There is no other

"Comptometer"than that made by

Felt & Tarrant Mfg. Co.

Comptometeris a registered trade -mark

IT was coined by D. E. Felt, inventor of the Machine, and itis the exclusive property of Felt & T arrant Mfg. Co., makers

of the Comptometer Adding and Calculating Machine."Comptometer" cannot be used in connection with or to

designate any other make of adding or calculating machine.There are other calculating machines, but there is no otherComptometer.

"Comptometer" cannot properly be used in a generic senseas meaning "calcula ting machine. '

I t i s limited in its significance to its use as a trade -mark toidentify the machine made by Felt & Tarrant Mfg. Co., asdistinguished from all other adding or calculating machines.

FELT B TARRANT MFG. CO.1715 N. Paulin St., OCCAGO

CONTROLLED KEY

ADDINGAND CALCULATING MACHINE

BUDGETSBarber, J. H. Improving Unit Costs Through the Budget. Manufacturing Indus-

tries, 15 East 26th St., New York. June, 1927. pp. 447 -50.

BUILDINGS AND BUILDING MANAGEMENTApartment House Operating Costs. Buildings and Building Management, 139 N.

Clark St., Chicago. June 6, 1927. pp. 58 -60.

CEMENTAflleck, B. F. Millions for Cost Reduction. Pit & Quarry, 538 S. Dearborn St.,

Chicago. June 22, 1927. pp. 57 -59.

CONSTRUCTION- HIGHWAYSEdwards, J A. Highway Contract Cost Keeping. II I - Indirect Costs. The High-

way Magazine, Middletown, Ohio. June, 1927. pp. 148 -49; IV- Bidding forProfit. July, 1927. pp. 186 -88.

CONTRACTINGHenderson, D. G. Cost Accounting and General Contracting. The Constructor,

Munsey Building, Washington, D. C. July, 1927. pp. 23.

DELIVERY COSTSSimonds, H. R. Who Pays for Steel Warehouse Seraicef Iron Trade Review,

Penton Publishing Co., Cleveland, Ohio. July 21, 1927. pp. 129 -31.Williams, H. L. Costs Cut and Reliability Insured. Operation and Maintenance,

Chestnut & 56th St., Philadelphia. June 15, 1927. pp. 21, 42.Flour Transportation Costs. Motor Transport, Dorset House, Tudor St., London,

E. C. 4. June 20, 1927. pp. 723 -26.Yard Time Cut to Two Minutes. Operation and Maintenance. July 15, 1927. p. 19.

DEPRECIATION, REPAIRS, OBSOLESCENCE AND MAINTENANCEJames, G. Obsolescence and Depreciation. Bulletin of the Taylor Society, 29 W.

39th St., New York. June, 1927. pp. 442 -46.Paton, W. A. Accrued Depreciation on Seasoned Properties. The Certified Public

Accountant, Woodward Building, Washington, D. C. July, 1927. pp. 206 -10, 214.

ELECTRICAL DEALERS AND CONTRACTORSKirkham, J. Estimating and Costing. The Electrician, Bouverie House, Fleet St.,

London, E. C. 4. July 1, 1927. pp. 15 -16.

FINANCIAL STATEMENTSLebrocq, S. E. Financial Statements. Cost and Management, 81 Victoria St.,

Toronto. June, 1927. pp. 2 -19.

GENERAL AND MISCELLANEOUSHoward, T. W. What Uniform Cost Accounting Has Done for Other Industries.

Commercial Fertilizer. August, 1927. pp. 26 -33.Lacey, J. A. Some Wider Fields in Cost Accounting. The Cost Accountant, 6 Duke

St., St. James's, S.W. 1, London. June, 1927. pp. 3 -6.

GLASSDisplacement of Labor by Machinery in the Glass Industry. The Glass Industry,

50 Church St., New York. May, 1927. pp. 110 -15.ICE AND REFRIGERATION

Bailey, L. A. Handling Cost of Cold Stored Commodities. Ice & Refrigeration,5707 W. Lake St., Chicago. July, 1927. pp. 29 -32.

Lamoreaux, G. S. Cold Storage Cost Accounting and Simplification of Forms.Ice & Refrigeration. July, 1927. pp. 24 -26.

Rcducing Costs of Ice Manufacture. Cold Storage, 22 Basinghall St., London, E.C.2. June 16, 1927. pp. 203-4.

1140

II I ex

The forms are inserted fromthe front, without revolvingthe platen. Several formsmay be collated, inserted,and posted in one operation.

The opera t ion o f theAUDI TSHEET i s ent irelyautomati c— an exclusiveRemington feature. Thisaudi t sheet i s alwa ys inposition for the next entry,regardless of the position inwhich the entry is beingposted on each individualaccount.

More3ookkeeping

Speed

W HENall is said and done,efficiency and economy

in bookkeeping depend mainlyon the speed of the process, forspeed means time saving, andtime saved a lwa ys meansmoney saved.

The Remington Bookkeep-ing Machine has been the leaderin the int roduct ion of the speedfactor in all bookkeeping work.Gre at e r spee d of typed -overpe n - w r i t t e n w o r k ; g r e a t e rs p e e d t h ro ugh co mb i n e d a dd -i n g a n d t yp i ng ; gre a t e r s pe e di n t he p e r f o rma nce o f s e ve ra lnecessary ope ra t i ons in on ewr i t i ng; gre a t e r s pe e d t h roughthe e l i mi nat i on of e r ro r s , and

the time loss caused by errors;—all these are among the time-saving achievements of theR e m i n g t o n B o o k k e e p i n gMachine.

T o al l o f t he s e , R e mi ngt onhas now added another speedfac to r, a new front fe e d mech-an i s m wi t hou t para l le l fo r theswiftness wi t h whi ch fo rmsmay be co l l at e d , i ns e r te d , andregistered.

T hi s adde d spe e d fe at u re i smore t h an de c i s i ve . I t placest he M od e l 23 R e m i n gt o n i n aclass by itself, for speed, accuracy,economy and efficiency a mo ngbookkeeping machines.

There is a Remington Book-keeping Machine to fit everyindividu a l r equ i r em ent . Ademonstra tion of the machineon your own work will be givenwhenever you ask it, withoutany obligation to yourself.

REMINGTON TYPEWRITER COMPANYD I V I S I O N O F R E M I N G T O N R A N D , I N C O R P O R A T E D

Ac c o u n t i n g M a c h i n e D e p a r t m e n t374 B ro adw ay N e w Y o r k

Bran ches Ev er y wh er e

e tonC�6yff Bookkev.,F

MPMa chineQ

INVENTORY AND STOCK RECORDSClifford, F. S. How to Keep the Appliance Inventory Down. Gas Age- Record,

9 East 38th St., New York. July 16, 1927. pp. 98, 102 -3.Kunz, L. C. Cost Cutting in Inventories and Accounts. Manufacturing Industries.

June, 1927. pp. 429 -32.Swan, . J. Cutting Your Inventory Losses. Manufacturing Industries. June,

192. pp. 433 -36.LABOR - GENERAL

Sylvester, L. A. Holding Labor Costs to Standard. Manufacturing Industries.June, 1927. pp. 441 -44.

LABOR - PAYROLLCoffin, E. M. Shall We Pay by Check or Cashf System, A. W. Shaw Co., Cass,

Huron & Erie Sts., Chicago. July, 1927. pp. 54-55, 122.Weir, P. Efficiency Through Payroll Analysis. Coal Age, McGraw -Hill Publishing

Co. July, 1927. pp. 37 -38.

LABOR -WAGE SYSTEMSSmith, E. D. Financial Incentives. Bulletin of the Taylor Society. June, 1927.

pp. 425 -41.Thompson, J. The Value of Non - Financial Incentives in the Forge Shop. Forging -

Stamping -Heat Treating, 108 Smithfield St., Pittsburgh, Pa. June, 1927.pp. 228 -30.

MACHINE SHOPHampson, D. A. How to Cut Pattern Costs. Canadian Machinery & Manufacturing

News, MacLean Publishing Co., Ltd., Toronto, 2, Ont. June 23, 1927. p. 19.Mumper, A. Cutting Costs on Contract Work. Manufacturing Industries. June,

1927. pp. 453 -54.Rose, C. M. A Simple Maintenance Cost System. American Machinist, McGraw -

Hill Publishing Co. July 14, 1927. pp. 43 -44.

MANAGEMENTAlford, L. P. Laws of Manufacturing Management. Sugar, 153 Waverly Place,

New York. July, 1927. pp. 326 -27.

MATERIAL CONTROLPenning, A. W. Material Control and Stores Records. The Cost Accountant.

July, 1927. pp. 54 -60.

MECHANICAL DEVICESSmith, J. D. Mechanical Aids in Process Costing. The Cost Accountant. June,

1927. pp. 20 -22.METAL WORKING

Doyle, G. R. Knowing Costs Less Than Guessing. Sheet Metal Worker, 45 West45th St., New York. July 15, 1927. pp. 458, 466.

Fisher, S. N. Electro Plating Costs. The Cost Accountant. June, 1927. pp. 15 -20.

MINING AND QUARRYINGBooth, G. H. Detailed Costs of Constructing and Equipping the Inspiration Copper-

Leaching Plant. Engineering and Mining Journal, Mc -Graw -Hill Publishing Co.July 16, 1927. pp. 84 -86.

Burr, E. A. Cost Finding as Applied to the Stone Industry. Stone, 1328 Broadway,New York. June, 1927. pp. 352 -54.

MUNICIPALEddy, A. J. Cost Accounting on Street Maintenance. Public Works, 243 West 39th

St., New York. July, 1927. pp. 268 -69. (Reprint from Pacific Municipalities.)

OILFanning, L. M. Need Survey of Distribution Costs. The Oil & Gas Journal, 114 -11.6

West Second St., Tulsa, Oklahoma. July 7, 1927. p. 33.1141

More Informationand in Less Time

Burroughs methods commend themselves to the costaccountant because they give him more informationin less time and at lower cost.

Relieved of routine drudgery, he can give moretime to organizing and improving the work of hisdepartment.

Burroughs machines meet every requirement, forBurroughs alone offers a complete line of figuringequipment.

Burroughs alone offers nation -wide and world -widedependable service.

Our local representative is anxious to co- operatewith you in the application of new and better ac-counting methods. He has many new Burroughsdevelopments to demonstrate which will prove bothinteresting and helpful.

BurroughsADDING MACHINE COMPANY

Detroit, Mich.

f -

McCobb, T . C. Costs in the Petroleum Industry. Cost and Management. June,1927. pp. 20 -34.

Proposed Chart of Revemie and Expense Accounts for Oil Industry. NationalPetroleum News, 812 Huron Road, Cleveland, Ohio. June 1, 1927. pp. 91 -94.

P O W E RGladden, C. S. Operating Costs of Industrial Plants. Power Plant Engineering, 53

West Jackson Blvd., Chicago. July 1, 1927. pp. 724 -26.Oil Engine Cost and Test Data. Power Plant Engineering. June 15, 1927. pp. 675 -77.Survey Shows Operation at One- Fourth Cost of Steam by Oil- Electric Locomotives.

Iron & Steel of Canada, Gardenvale, Que. May, 1927. pp. 139.

P R I N T I N GMetzker, W . M. Business Methods in the Small Plant. Typothetae Bulletin, 600

W . Jackson Blvd., Chicago. July 11, 1927. pp. 229 -30, 234.

P U B L I C U T I L I T I E SBlair, D. E. Mileage the Logical Basis for Bus Depreciation. Electrical Railway

Journal. June 18, 1927. pp. 1104 -1105.Depreciation of Buses and Trucks, Age or Mileage. Canadian Railway and Marine

World, 70 Bond St., Toronto, 2, Canada. July, 1927. pp. 428 -29.Municipal Omnibus Working Costs. Motor Transport. June 20, 1927. pp. 727.

P U B L I C U T I L I T I E S - E L E C T R I CChristie, C. V. Report on Inductive Co- ordination. Electrical News, 347 Adelaide St.,

West, Toronto. June 15, 1927. pp. 4243.

P U B L I C U T I L I T I E S - R A I L W A YPresident's Address Discusses Cost Accounting. Railway Age, 30 Church St., New

York. June 18, 1927. pp. 1948 -51.Railway Operating Revenues, Expenses and Other Statistics. Canadian Railway and

Marine World. June, 1927. pp. 323 -24.Reheating on Depreciation Asked. Railway Age. July 16, 1927. pp. 95 -97.

P U B L I C U T I L I T I E S - T E L E P H O N EJohnson, H . Financing and Depreciation. Telephony, 608 S. Dearborn St., Chicago.

June 11, 1927. pp. 20 -21.

P U L P A N D P A P E RBearce, G. D. Reducing Costs and Increasing Efficiency in the Newsprint Paper

Industry. Manufacturing Industries. June, 1927. pp. 415 -20.The "Why" and "Wherefor" of the Cost Association of the Paper Industryy Paper

Trade Journal, 10 East 39th St., New York. July 23, 1927. pp. 53 -54.

S E L L I N G A N D A D M I N I S T R A T I V ERawson, S. W. The Influence of Costs in Commercial Management. The Cost Ac-

countant. July, 1927. p. 39.

S T A N D A R D C O S T SHarrison, G. C. Installing Standard Costs. Manufacturing Industries. June, 1927.

pp. 425 -28.T E X T I L E

Hayes, F . A. Predetermined Costs with Variables Eliminated Furnish a MeasuringStick for Production and Sales. Textile World, Lyon Building, Albany, N. Y.July 9, 1927. pp. 29 -33.

Manufacturing for Profit Versus Manufacturing for Volume. Canadian TextileJournal, Gardenvale, Quebec. July 7, 1927. p. 591.

T R U C K I N GAlden, R. Logs Each Trip to Cut Operating Costs. Operation and Maintenance.

July 15, 1927. pp. 9 -10, 42.

W A S T EAdams, I. S. What Simplification Has Done for Our Business. System, A. W .

Shaw Company, Cass, Huron & Erie Sts., Chicago. July, 1927. pp. 43 -45.1142