SYSTEM OF ACCOUNTING FOR AN IRON WORKS.
Abstract This article is a description of a system of cost and general accounting which was installed by the writer for the Hartwell Iron Works Inc., a company incorporated and organized under laws of the State of Texas and located in Houston, Texas. This plant consists of a foundry, machine shop, structural steel or plate shop and a pattern shop. Each department is fully equipped and the establishment is prepared to handle all classes of general foundry, machine work, or structural and plate fabrication work. The Company undertakes a great deal of general jobbing work and also manufactures for stock such items as cast iron ventilators, ash doors, water and gas fittings and general ornamental or structural castings. Buildings of the Company are well arranged with respect to the routing and handling of orders. The machine shop is housed in one building along with the office and stock room. The foundry is located at the back of the plant adjacent to the scrap yard, this arrangement facilitates the handling of the old iron and other second-hand material that is commonly used in the manufacturing of grey iron castings. The pattern shop and the plate or structural steel shop are located in two adjoining buildings. A storage room is included in one of these buildings.
- DOI
- 10.2308/tar-8591554
- Volume
- 1 (3)
- Pages
- 1-30
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref