Management And Accounting Web

N.A.C.A. Official Publications and N.A.C.A. Bulleltin

December 1919 - June 1957 (Note)

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

IMA Main Page | Journal Bibliographies Main Page

Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.

Abel, C. 1955. Monthly and annual forecasting. N.A.C.A. Bulletin (June): 1293-1303.

Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.

Abrams, B. S. 1957. A one-card timekeeping system. N.A.C.A. Bulletin (March): 929-933.

Acker, A. W. 1949. The cost reports of a greeting card manufacturer operating under job and standard costs. N.A.C.A. Bulletin (August 15): 1403-1410.

Acker, A. W. 1950. Triumph over detail - A review of the work of the cost department. N.A.C.A. Bulletin (May): 1047-1060.

Ackerman, A. C. 1952. Preparation of branch office manuals. N.A.C.A. Bulletin (April): 983-998.

Ackerman, A. W. 1950. Providing a working knowledge of standard costs for plant supervision. N.A.C.A. Bulletin (August): 1439-1444.

Ackerman, D. E. 1945. Wage incentives - A management tool. N.A.C.A. Bulletin (May 1): 807-816.

Adair, R. G. 1931. Training employees to eliminate waste. N.A.C.A. Bulletin Section II (September 15).

Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

Adams, H. A. 1955. Costs for the salesman and purchasing agent. N.A.C.A. Bulletin (May): 1144-1148.

Adams, L. F. 1950. The practice of penny elimination. N.A.C.A. Bulletin (April): 957-966.

Adamson, J. Q. 1934. Cost accounting for a sulphur mine. N.A.C.A. Bulletin (August 1): 1341-1350.

Affelder, W. M. 1922. Principles and practice of construction costkeeping - Part I. National Association of Cost Accountants Official Publications (August 15): 3-15.

Affelder, W. H. 1923. Principles and practice of construction cost keeping. Part II - Analyzing costs. National Association of Cost Accountants Official Publications (April 16): 3-12.

Aiken, T. E. 1957. Processing our payroll on the Univac. N.A.C.A. Bulletin (May): 1167-1178.

Ailman, H. B. 1950. Basic organizational planning to tie in with responsibility accounting. N.A.C.A. Bulletin (May): 1107-1117.

Ainsworth, J. 1950. Useful analysis of sales orders in apparel manufacture. N.A.C.A. Bulletin (May): 1118.

Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A. Bulletin (October 1).

Alexander, W. M. 1957. Good order will cut office cost and increase effectiveness. N.A.C.A. Bulletin (April): 1052-1058.

Allen, C. B. 1953. Operational analysis - Statistical approach. N.A.C.A. Bulletin (December): 459-476.

Allen, C. B. 1955. Introduction to model building on account data. N.A.C.A. Bulletin (June): 1320-1333. (Converting a profit and loss statement into an income model, i.e., stating the relationships on the P&L statement in terms of algebraic equations).

Allen, C. B. 1957. Distribution of national, divisional overheads. N.A.C.A. Bulletin (June): 1237-1249.

Allen, D. H. 1954. How we developed and use standard costs. N.A.C.A. Bulletin (November): 362-372.

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Allgood, D. M. 1933. A cost accountant reduces cost and improves quality in a hosiery mill. N.A.C.A. Bulletin (February 1): 833-852.

Alter, A. D. 1949. The effect of setup time on unit costs - A case study. N.A.C.A. Bulletin (December): 463-468.

Altum, O. R. 1951. A group incentive plan for the office. N.A.C.A. Bulletin (May): 1033-1039.

Altum, O. R. 1955. Production costing in a pharmaceutical company. N.A.C.A. Bulletin (January): 702-709.

Alvarez, J. A. 1952. Some pitfalls of direct costing. N.A.C.A. Bulletin (August): 1498-1502. (Discussion related to transfer prices, merger, sale or consolidation, inventories for insurance purposes, seasonal business, technological changes, and tax consequences).

Amato, V. L. 1952. Seasonal financing through field warehousing. N.A.C.A. Bulletin (October): 238-243.

Ammon, A. J. 1939. Accounting for customer's property in a book manufacturing plant. N.A.C.A. Bulletin (July 1): 1367-1388.

Amodeo, D. 1945. The development of modern cost accounting in Italy. N.A.C.A. Bulletin (May 15): 855-862.

Anderson, A. 1924. Industrial and financial investigations. National Association of Cost Accountants Official Publications (April 1): 3-16.

Anderson, A. 1930. The possibilities and the dangers inherent in mergers, consolidations, and acquisitions. N.A.C.A. Bulletin (May 15): 1219-1236.

Anderson, A. 1931. The major problem created by the machine age. N.A.C.A. Bulletin (June 1): 1613-1627.

Anderson, C R. 1951. Work-in-process control is worth the trouble. N.A.C.A. Bulletin (November): 351-356.

Anderson, D. R. 1934. Justifying plant investments. N.A.C.A. Bulletin (May 1): 1036-1048.

Anderson, D. R. 1949. The accounting executive and control through cooperative effort. N.A.C.A. Bulletin (June 15): 1163-1174.

Anderson, D. R. 1955. The industrial accountant as a "go giver" N.A.C.A. Bulletin (June): 1263-1272. (Discussion of the three functions of industrial accounting: the property control function, the legal function, and the management service function).

Anderson, H. C. 1945. Accounting procedure for control of incoming material. N.A.C.A. Bulletin (September 1): 22-35.

Anderson, J. D. 1946. Work simplification - A case study of vouchers payable. N.A.C.A. Bulletin (June 1): 979-987.

Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Anderson, R, Jr. 1951. Trading company accounting in the south seas. N.A.C.A. Bulletin (November): 343-350.

Anderson, R. D. 1950. Alternatives in pension planning. N.A.C.A. Bulletin (October): 136-157.

Anderson, W. E. 1947. Achieving control of direct and indirect labor costs. N.A.C.A. Bulletin (December 15): 435-443.

Andrew, J. E. 1925. Cost figures from the viewpoint of the factory executive. National Association of Cost Accountants Official Publications (May 1): 3-13.

Andrews, R. W. 1957. Why not use the break-even chart more freely? N.A.C.A. Bulletin (February): 777-782.

Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Angle, S. L. 1931. Effective use of cost data. N.A.C.A. Bulletin (October 1): 155-172.

Apple, C. B. 1941. Some features of the constant-wage plan. N.A.C.A. Bulletin (August 15): 1501-1507. (Volume 22, issue 24).

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

Arisman, G. M. 1936. Federal and state income taxes as an element of cost. N.A.C.A. Bulletin (December 1): 385-398.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, W. Y. 1946. Fully amortized emergency facilities. N.A.C.A. Bulletin (February 1): 495-506.

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

Arnfield, J. M. 1953. Living with defense contracts. N.A.C.A. Bulletin (January): 653-660.

Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.

Arnold, H. C. 1954. Seven-segment applications of plant burden. N.A.C.A. Bulletin (July): 1416-1439.

Arnstein, W. E. 1948. What budgeting and financial forecasting will do for a new company. N.A.C.A. Bulletin (December 1): 381-394.

Arnsein, W. E. 1952. Cost accounting in sound business decisions. N.A.C.A. Bulletin (June): 1163-1171.

Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

Arthur, W. E. 1954. Development costs in a company laboratory. N.A.C.A. Bulletin (May): 1124-1130.

Ashdown, C. S. 1926. Some problems connected with branch accounting. N.A.C.A. Bulletin (June 1): 710-719.

Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.

Ashman, H. T. 1955. Distribution of overhead with electronic computers. N.A.C.A. Bulletin (February): 798-804.

Atchison, W. B. Jr. 1945. Taking the physical inventory. N.A.C.A. Bulletin (December 1): 278-293.

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.

Atkins, P. M. 1926. Accounting control of materials purchased. N.A.C.A. Bulletin (November 15): 187-199.

Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.

Atkinson, S. K. 1950. Replacing long-life assets for cost reduction. N.A.C.A. Bulletin (September): 12-26.

Atkinson, S. K. 1953. For better public reporting of production costs. N.A.C.A. Bulletin (August): 1575-1587.

Atkinson, S. K. 1956. Short and long-range cost analyses. N.A.C.A. Bulletin (November): 343-352.

Atwater, A. M. 1950. Control of foundry scrap. N.A.C.A. Bulletin (December): 417-422.

Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Babillus, J. 1950. Once over every quarter - A cycle inventory. N.A.C.A. Bulletin (November): 274-279.

Bailey, G. D. 1944. Cost phases of war contract termination. N.A.C.A. Bulletin (August 1): 1235-1254.

Bailey, W. K. 1947. What cost accounting means to a production executive. N.A.C.A. Bulletin (March 15): 851-858.

Baker, E. H. 1944. New withholding tax procedures. N.A.C.A. Bulletin (December 15): 381-386.

Balch, C. F. 1928. The railways and cost accounting. N.A.C.A. Bulletin (September 1).

Balch, F. N. 1932. How to tell the truth in accounting. N.A.C.A. Bulletin (February 15): 805-810.

Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.

Banas, S. F. 1952. Management needs facts - and vice versa. N.A.C.A. Bulletin (June): 1179-1186.

Barber, J. H. 1930. Budgeting and forecasting in an individual company. N.A.C.A. Bulletin (February 15): 741-759.

Barber, R. J. Jr. 1947. Does your accountant make cents? N.A.C.A. Bulletin (September 1): 26-35.

Barber, R. J. Jr. 1951. When does part of a business break even? N.A.C.A. Bulletin (May): 1040-1047.

Baridon, F. E. 1948. A capacity budget procedure to set task for plant and sales force. N.A.C.A. Bulletin (August 1): 1483-1492.

Barish, N. N. 1949. Cost control for sponsored research in a university. N.A.C.A. Bulletin (February 1): 673-682.

Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.

Barnard, E. S. 1955. Whole dollar accounting - An application. N.A.C.A. Bulletin (August): 1704-1710.

Barnes, I. C. 1950. A paper mill accounts for its selling costs. N.A.C.A. Bulletin (July): 1393-1403.

Barnes, R. M. 1949. Toward standardized productivity measurement - The time study basis. N.A.C.A. Bulletin (March 1): 783-790.

Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A. Bulletin (February 1).

Barr, D. H. 1949. Production planning and inventory control for market maintenance and penetration. N.A.C.A. Bulletin (October): 163-172.

Barr, R. H. 1934. Accounting for the canning industry. N.A.C.A. Bulletin (April 1): 937-942.

Barr, R. H. 1941. The use of standard costs in the canning industry. N.A.C.A. Bulletin (July 1): 1282-1298.

Barranger, J. J. 1947. A standard hour wage incentive plan. N.A.C.A. Bulletin (December 1): 391-398.

Barrett, A. H. 1920. Cost accounting for brass and bronze foundries. National Association of Cost Accountants Official Publications (October): 3-21.

Barrett, J. 1954. The purchase order - A vital business document. N.A.C.A. Bulletin (August): 1634-1638.

Barrett, J. G. 1953. A frontal attack on the scrap accounting problem. N.A.C.A. Bulletin (February): 791-796.

Barrett, J. H. 1928. The analysis and distribution of sales distribution costs. N.A.C.A. Bulletin (February 15): 655-679.

Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Barrows, D. M. 1937. The vegetable oil industry and some of its peculiar accounting problems. N.A.C.A. Bulletin (December 15): 431-448.

Barrows, D. M. 1939. Thoughts on depreciation. N.A.C.A. Bulletin (February 1): 659-668.

Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.

Bartelt, E. F. 1942. Principles involved in a system of central accounts for the United States Government. N.A.C.A. Bulletin (March 1): 907-941.

Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Bartschi, D. P. 1956. Costing pre-cast stone. N.A.C.A. Bulletin (January): 644-647.

Bass, A. W. 1927. Cost accounting as a basis for shaping operating policy. N.A.C.A. Bulletin (March): 600-618.

Bass, A. W. 1930. Executive and key men bonuses. N.A.C.A. Bulletin (September 15): 89-97.

Bass, A. W. 1931. Modern trends in cost accounting. N.A.C.A. Bulletin (August 15): 1897-1908. (Volume 12, issue 24).

Bass, A. W. 1933. Financial incentives for clerical service. N.A.C.A. Bulletin (April 1): 1115-1127.

Basson, M. B. 1954. Review of internal reports - and reporting. N.A.C.A. Bulletin (September): 3-10.

Batchelder, G. M. 1949. What records are essential for direction and control of sales effort? N.A.C.A. Bulletin (November): 295-298.

Bates, B. L. 1955. Procedure write-ups which will be read and followed. N.A.C.A. Bulletin (February): 836-841.

Battelle, D. D. 1930. Uniform cost accounting in the retail lumber business. N.A.C.A. Bulletin (November 1): 388-399.

Bauer, K. J. 1956. Expense center accounting for retail stores. N.A.C.A. Bulletin (March): 874-879.

Beach, W. F. 1953. How to make I-day easier. N.A.C.A. Bulletin (October): 245-254.

Beadle, W. H. 1954. Tax effects of declining balance depreciation. N.A.C.A. Bulletin (May): 1174-1178.

Beale, D. M. 1934. Accounting in the paint industry. N.A.C.A. Bulletin (September 15): 73-78.

Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.

Beaudry, D. P. Jr. 1941. The supply inventory and its control. N.A.C.A. Bulletin (August 1): 1381-1398.

Beaudry, D. P. Jr. 1949. An economical payroll system featuring centralized processing of employee deductions by machine methods. N.A.C.A. Bulletin (September): 43-58.

Beaudry, D. P. Jr. 1954. Can you afford that asset? N.A.C.A. Bulletin (July): 1383-1405.

Bechtel, R. V. 1943. Business budgeting with a view to conversion from wartime to peacetime conditions. N.A.C.A. Bulletin (August 1): 1349-1375.

Bechtel, V. R. 1954. Wide-awake inventory control. N.A.C.A. Bulletin (November): 345-351.

Becker, C. J. 1949. The employee rating side of wage administration. N.A.C.A. Bulletin (February 1): 683-688.

Beckett, J. A. 1950. Accounting - A mid-century appraisal. N.A.C.A. Bulletin (September): 3-11.

Beckett, J. A. 1951. An appraisal of direct costing. N.A.C.A. Bulletin (December): 407-415. (Beckett promotes the idea of different costs for different purposes).

Beckett, J. A. 1951. The art and the science of distribution costing. N.A.C.A. Bulletin (April): 893-906.

Beckett, J. A. 1955. Direct costing in perspective. N.A.C.A. Bulletin (January): 651-660.

Bedaux, C. E. 1928. European manufacturing methods and costs. N.A.C.A. Bulletin (June 1).

Bedell, L. V. 1937. Measured day work - A wage plan. N.A.C.A. Bulletin (January 1): 533-539.

Bedell, L. V. 1944. Production control and planning. N.A.C.A. Bulletin (June 15): 1099-1108.

Bedford, H. N. 1954. To control inventory - Prevent, regulate, eliminate. N.A.C.A. Bulletin (February): 737-750.

Bedford, N. M. 1957. Cost accounting as a motivation technique. N.A.C.A. Bulletin (June): 1250-1257.

Belden, I. C. 1931. What executives need from accountants. N.A.C.A. Bulletin (July 15): 1823-1835.

Bell, G. L. 1926. Distribution of burden. N.A.C.A. Bulletin (August 1): 852-862.

Bell, J. N. 1955. Shall we take heavier depreciation in early years? N.A.C.A. Bulletin (November): 335-342.

Bell, L. A. 1927. Some phases of railroad accounting. N.A.C.A. Bulletin (December 1): 329-341.

Benard, R. J. 1936. How we plan, set up and operate our budget. N.A.C.A. Bulletin (February 1): 575-606.

Bendel, C. W. 1946. A simple formula for the accrual of the vacation pay. N.A.C.A. Bulletin (May 15): 916-922.

Bendel, C. W. 1949. Graphical reporting of operating variances and ratio data. N.A.C.A. Bulletin (January 1): 537-546.

Bendel, C. W. 1950. Modified timekeeping for office work. N.A.C.A. Bulletin (January): 623-624.

Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.

Bendel, C. W. 1951. Control of inventory consigned to suppliers. N.A.C.A. Bulletin (August): 1446-1456.

Bendel, C. W. 1953. Using statistical tools to keep costs current. N.A.C.A. Bulletin (June): 1307-1326.

Bendel, C. W. 1954. Material handling overhead affects unit cost. N.A.C.A. Bulletin (January): 643-652.

Benedon, W. 1956. What makes up an adequate records program? N.A.C.A. Bulletin (August): 1504-1517.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to insurance).

Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.

Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.

Bennett, C. F. 1936. Management reports - Their use and interpretation. N.A.C.A. Bulletin (May 1): 1028-1043.

Bennett, C. W. 1922. Woolen mill costs. National Association of Cost Accountants Official Publications (September 15): 3-16.

Bennett, C. W. 1932. Cutting the cost of cost accounting. N.A.C.A. Bulletin (March 1): 861-874.

Bennett, C. W. 1935. A cost plan for the women's shoe industry. N.A.C.A. Bulletin (February 15): 677-704.

Bennett, C. W. 1936. A cost plan for the knitting industry. N.A.C.A. Bulletin (October 1): 143-165.

Bennett, C. W. 1938. The Vermont Maple Furniture Company (A cost study). N.A.C.A. Bulletin (July 1): 1225-1250.

Bennett, C. W. 1940. The Alachusetts Cotton Mills. N.A.C.A. Bulletin (August 1): 1459-1499.

Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.

Bennett, C. W. 1943. Some problems of wartime industrial accounting control. N.A.C.A. Bulletin (July 1): 1261-1280.

Bennett, C. W. 1948. A case study of small business controls. N.A.C.A. Bulletin (April 15): 991-1026. (Sections include: production control, accounting and cost control, and general control techniques).

Bennett, C. W. 1952. The accountant in industry. N.A.C.A. Bulletin (July): 1283-1291.

Bennett, C. W. and R. W. Bumstead. 1929. Problems in textile costs and management. N.A.C.A. Bulletin (March 15).

Bennett, C. W. and W. P. Fiske. 1936. Hattie Hicks Sweets Company. N.A.C.A. Bulletin (May 15): 1065-1093.

Bennett, E. E. 1956. Operating statements for bank management. N.A.C.A. Bulletin (March): 867-873.

Bennett, W. F. 1951. Point-rating for reliable service life estimates. N.A.C.A. Bulletin (June): 1216-1223.

Benninger, L. J. 1949. Wage incentive standards as costing standards. N.A.C.A. Bulletin (October): 183-184.

Benoit, G. N. 1935. Setting standard costs in a metal working plant. N.A.C.A. Bulletin (December 1): 337-358.

Benson, C. M. and W. H. Donaldson. 1949. Labor cost control without clock cards or individual production time records. N.A.C.A. Bulletin (May 1): 999-1003.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Bergstrom, K. H. 1947. Teamwork accounting and management. N.A.C.A. Bulletin (January 2): 550-559.

Bergstrom, W. E. 1942. Suggested procedure for the issuance and control of procedures; Introduction. N.A.C.A. Bulletin (December 1): 384-389.

Berman, A. H. 1923. Cigar manufacturing costs. National Association of Cost Accountants Official Publications (March 1): 3-15.

Berry, F. W. 1948. A stores control procedure. N.A.C.A. Bulletin (July 15): 1429-1435.

Berry, H. 1924. Executive uses of costs. National Association of Cost Accountants Official Publications (September 2): 4-16.

Berry, R. L. 1954. What is needed to establish reproduction cost new? N.A.C.A. Bulletin (September): 11-19. (Related to insurance).

Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.

Bierce, T. 1933. Revenue accounting by machine in a large cooperative apartment. N.A.C.A. Bulletin (November 1): 283-304.

Bigelow, C. M. 1932. Market analysis and sales control. N.A.C.A. Bulletin (January 15): 659-680.

Bigelow, C. M. 1934. Controlling distribution costs. N.A.C.A. Bulletin (September 1): 16-29. (Volume 16, issue 1).

Bigge, J. J. 1947. An incentive plan for supervisory personnel. N.A.C.A. Bulletin (July 1):1325-1329.

Bigge, J. J. 1948. A look at profit sharing - Purposes and methods. N.A.C.A. Bulletin (September 15): 51-58.

Birk, M. H. 1950. A company-trusteed profit-sharing retirement plan with annual distribution of fund income. N.A.C.A. Bulletin (February): 733-740.

Bishop, A. N. Jr. 1956. Practical budgeting of capital expenditures. N.A.C.A. Bulletin (December): 534-544.

Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.

Bistline, E. D. 1921. Cost accounting for public utilities. National Association of Cost Accountants Official Publications (March): 3-30.

Blackie, W. 1948. Price level changes - A challenge to accounting: What is accounting for  - Now? N.A.C.A. Bulletin (July 1): 1349-1378.

Blake, L. F. 1928. Experiences with budgets to aid management. N.A.C.A. Bulletin (July 1).

Blankley, J. M. 1953. A picture of motion picture making and costs. N.A.C.A. Bulletin (July): 1387-1411.

Blecke, C. J. 1957. The small order problem in distribution cost control. N.A.C.A. Bulletin (June): 1279-1284.

Blegen, T. W. 1955. Allocating administrative expenses. N.A.C.A. Bulletin (December): 535-539.

Bliss, H. E. 1951. Inventory management "know how". N.A.C.A. Bulletin (August): 1474-1484.

Bliss, H. E. 1952. Materials and production controls under CMP. N.A.C.A. Bulletin (April): 946-955. (CMP or the Control Materials Plan is an outgrowth of the Defense Production Act of 1950 and is related to the use of steel, copper and aluminum).

Bliss, J. H. 1922. Cost methods in the packing industry. National Association of Cost Accountants Official Publications (April 15): 3-16.

Block, J. L. 1934. Retirement plans in industry. N.A.C.A. Bulletin (June 15): 1187-1203.

Block, W. A. 1933. Accounting for material use and control. N.A.C.A. Bulletin (October 15): 201-208.

Blood, R. A. 1927. Some phases of vessel accounting. N.A.C.A. Bulletin (December 1): 342-347.

Blough, C. G. 1943. Changes in the federal laws which affect the renegotiation of war contracts. N.A.C.A. Bulletin (January 1): 532-540.

Blummer, L. W., E. B. Mills and L. F. Ray. 1956. Putting cost accountants in their place - A case study in chemicals operations. N.A.C.A. Bulletin (December): 566-572.

Boadman, L. 1956. What it means to integrate data processing. N.A.C.A. Bulletin (June): 1191-1198.

Bodman, G. T. 1936. Internal auditing for a large oil company. N.A.C.A. Bulletin (April 1): 807-820.

Bonner, W. W. 1952. Sales accounting by machine methods. N.A.C.A. Bulletin (March): 870-878.

Bonthron, W. D. 1928. Inventory planning, taking and valuation. N.A.C.A. Bulletin (December 1).

Boos, K. A. 1952. Daily postings give us fingertip cost control. N.A.C.A. Bulletin (February): 718-734.

Boozer, H. W. 1937. Some aspects of plant ledgers and public utility plant accounting. N.A.C.A. Bulletin (September 1): 18-26.

Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.

Borth, D. 1948. Whither accounting? N.A.C.A. Bulletin (May 15): 1115-1118.

Borton, E. J. 1922. Production costs in the manufacture of phonograph records. National Association of Cost Accountants Official Publications (December 15): 3-13.

Boston, H. R. 1930. Rebuilding antiquated cost systems. N.A.C.A. Bulletin (January 15): 619-627.

Boutelle, E. G. 1934. Cotton mills and the futures market. N.A.C.A. Bulletin (June 1): 1141-1162.

Boutin, G. R. 1950. Action in the shop to point up scrap reporting. N.A.C.A. Bulletin (April): 971-976.

Bowen, C. M. 1957. Time control program for installation contracts. N.A.C.A. Bulletin (March): 886-892.

Bowman, E. H. 1955. Using statistical tools to set a reject allowance. N.A.C.A. Bulletin (June): 1334-1342.

Bowne, N. J. 1924. Distributing the overhead. National Association of Cost Accountants Official Publications (October 15): 3-13.

Bowne, N. J. and B. B. Titus. 1951. How much do indirect expenses vary? N.A.C.A. Bulletin (October): 170-180.

Bows, A. J. 1956. How to improve your monthly report. N.A.C.A. Bulletin (June): 1255-1263.

Boydstun, F. W. 1953. Internal procedures for renegotiation. N.A.C.A. Bulletin (February): 729-737.

Boylan, H. D. 1957. Financial charting for the board of directors. N.A.C.A. Bulletin (June): 1304-1313.

Bradley, A. 1927. Financial control policies of General Motors Corporation and their relationship to cost accounting. N.A.C.A. Bulletin (January 1): 412-433. (Volume 8, Number 9).

Bradshaw, T. F. 1947. Control of major maintenance expense. N.A.C.A. Bulletin (February 15): 747-756.

Breckenridge, L. 1946. Cost accounting for contract drilling. N.A.C.A. Bulletin (December 1): 438-451.

Brelsford, E. C. 1944. Corporate financial planning for the transition period. N.A.C.A. Bulletin (May 15): 991-1012.

Brett, A. C. 1932. Flexibility in budgetary control. N.A.C.A. Bulletin (June 15): 1406-1417.

Brett, A. C. 1940. The role of the accountant in the control of distribution costs. N.A.C.A. Bulletin (April 1): 957-972.

Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.

Brewster, F. R. 1930. Office standards and costs as applied to public utilities. N.A.C.A. Bulletin (June 15): 1365-1382.

Bricault, G. A. and C. D. Marshall. 1946. Inventories and the internal auditor. N.A.C.A. Bulletin (November 15): 377-390.

Briggs, I. W. and Z. L. Augustine. 1926. The methods employed in Rochester industries of collection and distribution of manufacturing burden. N.A.C.A. Bulletin (May 15): 662-673.

Brigham, D. S. 1950. Manual summary record for pension contributions. N.A.C.A. Bulletin (October): 170-175.

Brigham, D. S. and K. Conners Sr. 1950. A standard cost procedure which facilitates handling of production orders. N.A.C.A. Bulletin (August): 1461-1470.

Brinkman, E. C. 1953. The retailers' excise tax - and the manufacturer. N.A.C.A. Bulletin (March): 861-868.

Bristol, A. V. 1924. Accumulating the overhead. National Association of Cost Accountants Official Publications (March 1): 3-11.

Brittain, R. L. 1946. Standards as a management tool. N.A.C.A. Bulletin (September): 144-163.

Brittain, R. L. 1952. Burden in defense-commercial production. N.A.C.A. Bulletin (May): 1067-1075.

Brittain, R. L. 1953. Sales forecasting and marketing cost control. N.A.C.A. Bulletin (November): 300-310.

Broad, S. J. 1948. Price level changes - A challenge to accounting: Effects of price level changes on financial statements. N.A.C.A. Bulletin (July 1): 1329-1348.

Broadhead, N. H. 1926. Brush manufacturing costs. N.A.C.A. Bulletin (January 15): 365-376.

Broatch, R. Jr. 1951. Good procedures are a practical matter. N.A.C.A. Bulletin (May): 1013-1023.

Brock, L. P. 1954. Profit protection in contract research accounting. N.A.C.A. Bulletin (October): 203-213.

Brock, L. P. 1956. Keeping watch over purchased material costs. N.A.C.A. Bulletin (February): 778-781.

Brockmiller, R. F. 1940. Material control for a chain of confectionery stores. N.A.C.A. Bulletin (June 15): 1305-1314.

Bronner, S. Z. 1946. The use of sales and production forecasts in the determination of variances. N.A.C.A. Bulletin (March 15): 623-634.

Bronner, S. Z. 1953. Cost controls for the road ahead. N.A.C.A. Bulletin (January): 607-615.

Brooke, W. 1951. Production control in a small foundry. N.A.C.A. Bulletin (April): 956-960.

Brown, A. C. 1955. Daily control figures for labor and material. N.A.C.A. Bulletin (November): 377-381.

Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.

Brown, T. E. 1932. Accounting in a carpet factory. N.A.C.A. Bulletin (March 1): 875-881.

Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.

Brownlee, J. L. 1955. Man-hour budgeting for control of clerical costs. N.A.C.A. Bulletin (March): 956-965.

Bruce, R. 1938. A method for classifying and accumulating material used data. N.A.C.A. Bulletin (August 15): 1381-1408.

Bruce, R. 1942. Design and installation of payroll savings plans for the purchase of war bonds; Introduction. N.A.C.A. Bulletin (October 15): 169-192.

Bruce, R. T. 1955. Electronic equipment - A means, not a mystery. N.A.C.A. Bulletin (October): 255-262.

Brugger, F. 1925. Standard costs - Their development and use. National Association of Cost Accountants Official Publications (March 2): 3-17.

Brummer, L. W. 1957. Ways of getting your report through. N.A.C.A. Bulletin (June): 1314-1323.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bruster, R. R. 1932. Reducing employee absenteeism and tardiness. N.A.C.A. Bulletin (October 1): 168-181.

Bryant, G. K. 1954. Standard costs in control and planning. N.A.C.A. Bulletin (May): 1099-1113.

Bryant, G. K. 1956. Controls with power steering and power brakes. N.A.C.A. Bulletin (November): 395-403.

Buckenmyer, A. J. 1938. Accounting for heavy machine construction. N.A.C.A. Bulletin (June 1): 1119-1140.

Buckley, H. J. 1928. Relation between sales promotion and accounting. N.A.C.A. Bulletin (April 15): 925-940.

Buckley, J. L. Jr. 1949. Seventeen years of multiple management. N.A.C.A. Bulletin (December): 437-446.

Budin, M. 1957. Better tables and graphs for stronger reports. N.A.C.A. Bulletin (April): 1003-1015.

Buffum, D. C. 1932. Provision for contingent losses on account of the fluctuation in rate of Canadian exchange. N.A.C.A. Bulletin (April 1): 1039-1042.

Bugbee, G. P. 1932. Hospital cost accounting. N.A.C.A. Bulletin (February 15): 789-804.

Bullat, L. P. 1947. Simplified accounts payable procedure. N.A.C.A. Bulletin (February 1): 673-676.

Bullington, J. A. 1931. Cost accounting for coal mines. N.A.C.A. Bulletin (November 1): 293-302.

Bumgarner, J. C. 1952. Exchange agreements for petroleum products. N.A.C.A. Bulletin (December): 526-534. (Think you know what gasoline you are buying, perhaps not).

Burk, F. D. 1943. A manual payroll system for presentday needs. N.A.C.A. Bulletin (January 15): 591-597.

Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.

Burke, W. F. 1944. The influence of the war on cost accounting. N.A.C.A. Bulletin (November 15): 251-262.

Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.

Burnham, F. E. 1941. Amortization and defense certificates. N.A.C.A. Bulletin (November 1): 281-300.

Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.

Burns, F. 1931. The effect of volume on profits. N.A.C.A. Bulletin (January 15): 821-836.

Burrows, H. F. 1942. Streamlining the accountants receivable record. N.A.C.A. Bulletin (September 15): 64-69.

Burrows, H. F. 1953. Work simplification cuts plant and office costs. N.A.C.A. Bulletin (May): 1151-1157.

Bush, W. A. 1938. Pickle costs. N.A.C.A. Bulletin (November 1): 277-289.

Cadmus, B. 1945. Management control through the medium of reports. N.A.C.A. Bulletin (July 1): 1003-1013.

Cahill, M. H. and J. F. Putnam. 1928. Bank credit and budgetary control. N.A.C.A. Bulletin (December 15).

Calhoun, E. S. 1953. The challenge of electronic equipment. N.A.C.A. Bulletin (June): 1267-1279.

Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.

Caminez, D. B. 1946. Budgets for cost control. N.A.C.A. Bulletin (November 1): 303-315.

Camman, E. A. 1923. Choosing the basic cost plan. National Association of Cost Accountants Official Publications (November 1): 3-12.

Camman, E. A. 1926. Uses of standard costs. N.A.C.A. Bulletin (February 15): 437-454.

Camman, E. A. 1932. Are industrial wages deflated in proportion to general drop in values? N.A.C.A. Bulletin (February 1): 729-744.

Camman, E. A. 1934. Selling-below-cost provisions in industrial codes. N.A.C.A. Bulletin (January 15): 623-649.

Camman, E. A. 1943. War contract termination. N.A.C.A. Bulletin (July 15): 1301-1315.

Campbell, J. A. 1949. Common sense budgeting for manufacturing expenses. N.A.C.A. Bulletin (July 1): 1255-1265.

Campbell, J. A. 1951. Work up a sound burden rate - Then test it. N.A.C.A. Bulletin (August): 1437-1445.

Campfield, F. 1944. Wage and salary stabilization. N.A.C.A. Bulletin (January 15): 495-508.

Canfield, W. P. 1954. Development of standard costs for heat treating. N.A.C.A. Bulletin (January): 634-642.

Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.

Canning, J. B. 1929. The depreciation element in burden estimates. N.A.C.A. Bulletin (September 1).

Carey, M. L. 1924. Getting the most out of business records. National Association of Cost Accountants Official Publications (January 15): 3-11.

Carlson, A. E. 1953. Accountant and engineer: Working partners. N.A.C.A. Bulletin (August): 1633-1641.

Carlson, A. E. 1955. Working contracts of cost and production control. N.A.C.A. Bulletin (May): 1198-1208.

Carlson, C. E. 1945. Standard costs under decentralized production. N.A.C.A. Bulletin (June 1): 879-886.

Carlson, C. E. 1947. Production control for maintenance of balanced stocks. N.A.C.A. Bulletin (December 1): 383-390.

Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).

Carlson, E. A. 1952. Techniques for effective reporting to management. N.A.C.A. Bulletin (February): 679-694.

Carlson, E. A. 1956. Management accounting in action. N.A.C.A. Bulletin (September): 3-12.

Carney, W. H. 1935. The Gantt-type chart as an aid in budgetary control. N.A.C.A. Bulletin (July 15): 1217-1244.

Carr, F. J. 1947. Cost accounting's role in management. N.A.C.A. Bulletin (April 1): 962-970.

Carroll, G. 1941. The group system of depreciation. N.A.C.A. Bulletin (December 15): 473-497.

Carroll, W. J. 1937. Accounting for and the control of scrap. N.A.C.A. Bulletin (May 1): 977-983.

Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.

Carruthers, J. 1946. Cost accounting in the laundry industry. N.A.C.A. Bulletin (March 1): 588-597.

Carson, A. J. 1925. Cost accounting in the lumber industry. National Association of Cost Accountants Official Publications (July 15): 3-24.

Carson, A. J. 1956. Data processing in store sales accounting. N.A.C.A. Bulletin (August): 1450-1456.

Carson, E. G. 1952. The "base stock" and "Lifo" inventory methods. N.A.C.A. Bulletin (November): 349-357.

Carswell, W. 1924. Budgetary control. National Association of Cost Accountants Official Publications (May 1): 3-19.

Cartmell, N. M. 1938. Practical application of inventory control methods. N.A.C.A. Bulletin (May 15): 1047-1066.

Cartmell, N. M. 1949. Cost plus percentage of cost - Yesterday and today. N.A.C.A. Bulletin (October): 161-162.

Caruso, A. T. 1946. Are service department costs taken for granted? N.A.C.A. Bulletin (September 15): 164-172.

Case, E. P. 1933. Salary reduction and readjustment: An emergency plan. N.A.C.A. Bulletin (April 1): 1147-1155.

Case, G. R. 1951. Standards and control reports in paper manufacturer. N.A.C.A. Bulletin (July): 1299-1312.

Case, O. T. 1954. Solution of a problem in placing fire coverage. N.A.C.A. Bulletin (September): 57-61.

Casey, W. J. 1942. Interrelation of taxescostsprofits. N.A.C.A. Bulletin (July 15): 1465-1479.

Cass, M. P. 1949. A case study in delivery route cost comparisons. N.A.C.A. Bulletin (August 1): 1371-1377.

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Castenholz, W. B. 1930. The analysis and control of distribution costs. N.A.C.A. Bulletin (October 15): 277-288.

Castenholz, W. B. Jr. 1949. Reduction of materials handling costs. N.A.C.A. Bulletin (September): 31.

Caston, G. S. H. and R. V. Winquist. 1929. Motor bus and shipping accounting. N.A.C.A. Bulletin (May 15).

Catsiff, S. R. 1940. Controlling tool costs. N.A.C.A. Bulletin (May 15): 1149-1177.

Chalmers, T. M. 1946. What operating management needs from accountants. N.A.C.A. Bulletin (December 15): 489-499.

Chambers, C. R. 1952. A conversion to direct costs. N.A.C.A. Bulletin (March): 791-797.

Chambers, R. K. 1937. Expense control for automobile fleets. N.A.C.A. Bulletin (May 15): 1007-1027.

Chan, R. M. 1952. Let's keep to historical cost basis for depreciation. N.A.C.A. Bulletin (November): 319-326.

Chane, G. W. 1946. Current and future trends of wage incentives and wage payments. N.A.C.A. Bulletin (October 15): 271-279.

Chane, G. W. 1957. Closer planning through forecasting techniques. N.A.C.A. Bulletin (May): 1106-1113.

Chapin, T. A. Jr. 1945. Some problems of installing a punched-card system. N.A.C.A. Bulletin (October 1): 99-116.

Chapman, D. E. 1952. Selecting and training accounting staff. N.A.C.A. Bulletin (July): 1292-1301.

Chapman, H. C. 1943. The controlled materials plan. N.A.C.A. Bulletin (January 15): 577-590.

Charlton, C. 1933. Costs and commercial art. N.A.C.A. Bulletin (November 15): 336-339.

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Cherne, L. M. 1943. Preparation for post-war progress. N.A.C.A. Bulletin (July 15): 1315-1330.

Cherry, R. W. 1952. Beneficial costing for milk products. N.A.C.A. Bulletin (September): 50-57.

Childs, W. H. 1954. Solving a problem in distribution cost analysis. N.A.C.A. Bulletin (December): 496-504.

Chiuminatto, P. M. 1949. Control of capital expenditures - Planning and follow through. N.A.C.A. Bulletin (April 1): 885-892.

Chiuminatto, P. M. 1950. How will capital requirements vary with sales volume? N.A.C.A. Bulletin (June): 1215-1222.

Chiuminatto, P. M. 1954. Pricing for return on investment. N.A.C.A. Bulletin (December): 505-512.

Chiuminatto, P. M. 1956. Is direct costing the answer? N.A.C.A. Bulletin (February): 699-712.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.

Chubbuck, A. C. 1934. The flexible budget and standard costs in a business of moderate size. N.A.C.A. Bulletin (March 15): 850-864.

Chubbuck, A. C. and C. B. Nickerson. 1939. Standard costs for the Pioneer Crayon Manufacturing Company. N.A.C.A. Bulletin (December 1): 423-456.

Church, H. B. 1939. Control and use of costs in motor truck operations. N.A.C.A. Bulletin (April 15): 1041-1058.

Churchill, W. L. 1927. Materials in standard costs. N.A.C.A. Bulletin (July 1): 984-1000.

Clark, C. L. 1947. Fixed charges in inventories. N.A.C.A. Bulletin (April 15): 1006-1017.

Clark, C. L. 1955. Joe can control costs - With sharp tools. N.A.C.A. Bulletin (August): 1634-1642.

Clark, C. L. 1956. Let's improve renegotiation - Not lose its advantages. N.A.C.A. Bulletin (July): 1336-1341.

Clark, J. F. and H. J. Noble. 1931. Inventory control as used by Tayor Instrument Companies of Rochester, N. Y. N.A.C.A. Bulletin (September 15): 91-112.

Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.

Clark, N. B. 1940. Fixed and variable elements in selling costs. N.A.C.A. Bulletin (April 1): 973-983.

Clark, W. V. A. Jr. 1950. Eight keys to overhead. N.A.C.A. Bulletin (December): 363-372. (Clark defines eight meanings for the word overhead: Economist's overhead, managerial overhead, functional overhead, allocable overhead, preparation for manufacture overhead, staff overhead, markup on labor, and social costs overhead).

Clark, W. V. A. Jr. and W. E. Ritchie. 1953. Economic lot-size and inventory control. N.A.C.A. Bulletin (February): 772-782.

Clements, D. R. 1950. Daily reports to help the first-line supervisor control costs in a steel rolling mill. N.A.C.A. Bulletin (February): 699-714.

Cleveland, G. B. 1955. Getting down to causes on the labor variance. N.A.C.A. Bulletin (September): 82-86.

Coan, N. A. 1948. Three tools for sales management. N.A.C.A. Bulletin (June 1): 1201-1210.

Coan, N. A. 1949. Two compact forms for the measurement of operating performance under standard costs. N.A.C.A. Bulletin (September): 33-42.

Coan, N. A. 1950. Variances must be forged into familiar tools. N.A.C.A. Bulletin (June): 1223-1236.

Coan, N. A. 1951. Paradoxes in applying profit planning doctrines. N.A.C.A. Bulletin (June): 1179-1192. (Coan applies four techniques to a set of product cost data to show that a judgment based on a single technique can be erroneous. The techniques include: the conversion cost profit upcharge formula, the marginal balance or profit volume ratio, the profit per machine hour, and the percent gross or net profits by product).

Coan, N. A. 1952. Is there a doctor of business in the house? N.A.C.A. Bulletin (September): 18-34.

Coan, N. A. 1956. Sharing common sense for more cents per common share. N.A.C.A. Bulletin (April): 939-948. (Combining industrial engineering, production planning, materials control and industrial accounting).

Cobb, R. W. 1925. Cost for oil producers. National Association of Cost Accountants Official Publications (June 15): 3-13.

Coes, H. V. 1932. Appraisals and property accounting. N.A.C.A. Bulletin (May 1): 1168-1175.

Coho, F. E. 1946. Guaranteed annual wages. N.A.C.A. Bulletin (July 1): 1046-1055.

Cole, J. N. 1951. Renegotiation - The present picture. N.A.C.A. Bulletin (February): 690-694.

Cole, M. 1949. Practical expense analysis to serve the needs of hospital management. N.A.C.A. Bulletin (December): 477-484.

Cole, W. G. 1955. Preparation and use of process and flow charts. N.A.C.A. Bulletin (April): 1084-1094. (Discussion and illustrations of process chart symbols and definitions, kinds of charts, e.g., process charts, work flow charts, record flow charts, layout flow charts, and charting techniques).

Cole, W. G. 1957. An introduction to administering the accounting manual. N.A.C.A. Bulletin (February): 799-807.

Cole, W. M. 1923. A problem in joint costs. National Association of Cost Accountants Official Publications (October 1): 3-13.

Coleman, E. J. 1922. Cost accounting in the canning industry. National Association of Cost Accountants Official Publications (June 1): 3-19.

Committee on Research, N.A.C.A. 1945. Research in industrial accounting. N.A.C.A. Bulletin (November 15): 253-257.

Compton, J. P. 1950. The accountant's part in evaluating territorial sales potentials. N.A.C.A. Bulletin (June): 1251-1256.

Conarroe, E. H. 1943. Application of research to the office. N.A.C.A. Bulletin (October 1): 108-124.

Conarroe, E. H. 1943. Preparation and use of office manuals. N.A.C.A. Bulletin (June 1): 1193-1206.

Connell, J. C. 1932. Production costs in leather goods plant. N.A.C.A. Bulletin (November 15): 439-447.

Connolly, H. 1951. Research accounting in an oil company. N.A.C.A. Bulletin (November): 313-323.

Conrad, J. W. 1952. Ten vitamin B's in business. N.A.C.A. Bulletin (October): 199-210.

Conway, R. W. 1957. Breaking out of the limitations of break-even analysis. N.A.C.A. Bulletin (June): 1265-1272.

Cooper, C. R. 1954. Mainsprings of maintenance cost control. N.A.C.A. Bulletin (September): 74-81.

Cooper, H. E. 1933. Some controversial phases of standard costs. N.A.C.A. Bulletin (September 15): 81-108.

Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.

Cooper, R. C. 1950. The interdependence of industrial engineering and cost accounting. N.A.C.A. Bulletin (April): 949-954.

Copper, J. B. 1945. Accounting by causes vs. accounting by accounts. N.A.C.A. Bulletin (December 15): 315-334. (According to Copper, the concept of accounting by causes is based on the application of a standard cost system. First, variances are separated into categories, i.e., variances that are subject to cost reduction, variances created by operating level, variances created by company policy, and miscellaneous variances. The next steps involve determining the causes of the variances that are subject to cost reduction, and developing reports for management. The concept is illustrated with an application to a blast furnace department).

Cork, H. H. 1952. Some cost problems of the defense contract cycle. N.A.C.A. Bulletin (May): 1078-1092.

Corless, D. W. 1956. Centralized timekeeping pays off. N.A.C.A. Bulletin (May): 1137-1140.

Cormack, G. P. 1938. Cost estimating for a trucking company. N.A.C.A. Bulletin (November 15): 315-332.

Corregan, F. H. 1925. How can cost work be simplified without impairing accuracy. National Association of Cost Accountants Official Publications (June 1): 3-10.

Corregan, F. H. 1927. Budget of financial operations. N.A.C.A. Bulletin (October 15): 131-160.

Costello, C. J. 1955. The task of systems management. N.A.C.A. Bulletin (February): 831-836.

Coughran, E. H. 1951. Watching the defense contract backlog. N.A.C.A. Bulletin (December): 490-494.

Covey, D. W. 1945. An employee retirement income plan. N.A.C.A. Bulletin (June 15): 958-965.

Cowan, E. L. 1932. Budgeting in the home. N.A.C.A. Bulletin (January 1): 608-675.

Cowen, K. H. 1948. Federal income tax aspects of inventory accounting. N.A.C.A. Bulletin (December 1): 409-419.

Cowin, R. B. 1923. Some economic fallacies common among cost accountants. National Association of Cost Accountants Official Publications (September 1): 3-9.

Cox, K. W. and G. F. Draper. 1949. Organization and accounting control of an employees' credit union. N.A.C.A. Bulletin (November): 299-312.

Cox, R. C. 1952. Another look at the natural business year. N.A.C.A. Bulletin (January): 610-616.

Crandell, J. C. 1936. Ratios available for financial analysis. N.A.C.A. Bulletin (August 1): 1349-1382.

Crawford, F. L. 1924. Cost accounting in the domestic beet sugar industry. National Association of Cost Accountants Official Publications (November 1): 3-13.

Crawford, W. J. 1946. Recent developments in accounting for income tax provisions. N.A.C.A. Bulletin (May 1): 755-764.

Crean, M. J. 1954. Processing the termination claim. N.A.C.A. Bulletin (June): 1261-1275.

Cresap, M. W. Jr. 1947. The sales manager and the industrial accountant. N.A.C.A. Bulletin (May 15): 1128-1137.

Cresap, M. W. Jr. 1953. Some guides to long-term planning. N.A.C.A. Bulletin (January): 599-606.

Crocheron, C. 1954. Inadequate depreciation charges call for action. N.A.C.A. Bulletin (May): 1188-1191.

Crockett, H. B. 1921. Some problems in the actual installation of cost systems. National Association of Cost Accountants Official Publications (February): 3-19.

Crockett, H. G. 1926. Analysis of selling costs and proper basis of salesmen's compensation. N.A.C.A. Bulletin (December 1): 228-249.

Crockett, H. G. 1937. Cost standards and budgets. N.A.C.A. Bulletin (November 15): 305-317.

Cropsey, D. V. 1955. Experiences with indirect labor incentives. N.A.C.A. Bulletin (March): 966-974.

Cullen, J. F. 1932. An approach to the problem of cost finding in the marketing of rubber footware. N.A.C.A. Bulletin (March 15): 929-943.

Cullen, J. F. 1936. Major accounting reports for management guidance. N.A.C.A. Bulletin (May 1): 1009-1027.

Cullinan, T. G. 1956. Why we use standard costs pointers and reminders. N.A.C.A. Bulletin (March): 892-897.

Curnutt, H. H. 1931. Standard rent in our own building. N.A.C.A. Bulletin Section II (December 15).

Curry, V. S. 1950. Factory service variances in standard costs. N.A.C.A. Bulletin (August): 1471-1474.

Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.

Custer, C. R. C. 1933. Accounting features of inventory control in a truck factory. N.A.C.A. Bulletin (May 15): 1319-1344.

Cutter, W. O. 1924. Controlling the labor. National Association of Cost Accountants Official Publications (August 15): 3-15.

Cuyler, W. E. 1953. Control of property leaving a manufacturing plant. N.A.C.A. Bulletin (February): 796-804.

Cyrol, E. A. 1947. Does your incentive wage payment plan measure up? N.A.C.A. Bulletin (June 1): 1210-1229.

Darden, R. R. 1936. Office appliances and mechanical equipment. N.A.C.A. Bulletin (April 15): 951-963.

Darnell, R. W. 1924. The use of budgets in reducing overhead. National Association of Cost Accountants Official Publications (October 1): 3-11.

Darrow, G. W. 1932. Branch accounting methods. N.A.C.A. Bulletin (July 15): 1501-1512.

Dashner, K. J. 1955. Separation of material variances. N.A.C.A. Bulletin (September): 76-81.

Davidson, W. V. 1923. A punched card system of inventory control. National Association of Cost Accountants Official Publications (August 15): 3-18.

Davis, A. R. 1937. Inventory valuation and business profits: The case for a "stabilized" basis. N.A.C.A. Bulletin (December 1): 377-399.

Davis, A. R. 1937. Standard profits and economic costs. N.A.C.A. Bulletin (July 1): 1220-1228.

Davis, E. A. 1942. The destruction of old records as a war-time measure. N.A.C.A. Bulletin (May 15): 1225-1232.

Davis, J. L. 1949. Cost index method for determining insurable values. N.A.C.A. Bulletin (December): 470.

Davis, T. C. 1956. The accountant and productive facilities. N.A.C.A. Bulletin (January): 648-656.

Davis, T. J. 1951. Phonograph records are made on schedule. N.A.C.A. Bulletin (February): 710-716.

Dawes, I. D. 1941. Cost reports for operating heads. N.A.C.A. Bulletin (February 1): 597-610.

Dawes, I. D. 1944. Some observations and viewpoints on accounting problems. N.A.C.A. Bulletin (November 15): 263-275. (Observations related to the installation of accounting systems, overhead, standards, depreciation and budgets).

Dawes, I. D. 1948. Duties and responsibilities of the accounting executive. N.A.C.A. Bulletin (February 15): 731-744.

Dawson, C. O., A. Metzger and J. E. Hammond. 1936. Depreciation should be charged on a straight-line bases and should not vary with the volume of production - A debate. N.A.C.A. Bulletin (July 1): 1253-1266.

Day, E. B. 1953. Income tax is a cost in "paying out" oil properties. N.A.C.A. Bulletin (August): 1646-1650.

Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.

Deal, P. M. 1953. Continuous cost reduction. N.A.C.A. Bulletin (November): 338-343.

DeBanto, C. S. 1954. Construction accounting - Completed contract basis. N.A.C.A. Bulletin (April): 1035-1037.

Deland, C. A. 1949. Spreading overhead to cost centers on the basis of standard earned hour rates. N.A.C.A. Bulletin (February 1): 653-660.

DeLisle, J. E. 1951. Accounting for repair and maintenance work. N.A.C.A. Bulletin (November): 363-370.

Demme, R. D. 1953. Pioneering in natural gas production costs. N.A.C.A. Bulletin (August): 1659-1663.

Denit, J. D. 1934. Budgeting and accounting for the Federal Government. N.A.C.A. Bulletin (February 15): 723-744.

Dennison, H. S. 1928. Sales cost accounting. N.A.C.A. Bulletin (November 1).

Denton, E. V. 1939. Sales and statistical analysis for a metal manufacturer. N.A.C.A. Bulletin (December 15): 491-499.

Detweiler, F. O. 1950. Cost control for effective control of operations in the manufacturer of aircraft. N.A.C.A. Bulletin (January): 601-612.

Devine, C. T. 1945. Postwar inventory problems and profit stabilization. N.A.C.A. Bulletin (May 1): 816-822.

Dickerson, T. M. 1936. Municipal accounting. N.A.C.A. Bulletin (February 15): 609-624.

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Diemer, H. 1924. Methods of supplying cost information to foreman. National Association of Cost Accountants Official Publications (June 2): 3-10.

Dirks, H. M. 1946. Trends in personnel administration for office employees. N.A.C.A. Bulletin (May 1): 765-777.

Disbrow, B. H. and J. B. Van Haelen. 1950. Integration of standard costs with entry and closing routine. N.A.C.A. Bulletin (August): 1445-1460.

Dixon, J. W. 1934. Standard costs and flexible budgets in the brewing industry. N.A.C.A. Bulletin (January 1): 593-619.

Dlesk, G. 1950. Salary administration for middle management positions. N.A.C.A. Bulletin (April): 937-948.

Dods, J. B. and D. H. Kelsey. 1956. How we overcame obstacles to a faster closing. N.A.C.A. Bulletin (June): 1264-1271.

Doherty, R. A. 1953. Accounting and tax concepts of income. N.A.C.A. Bulletin (March): 839-852.

Dohr, J. L. 1945. Costs in tomorrow's competitive market. N.A.C.A. Bulletin (March 15): 691-700.

Dolce, C. 1956. Packing and sales branch cost control under standards. N.A.C.A. Bulletin (November): 404-414.

Doll, W. 1938. Outline of cost procedure in paint manufacturer. N.A.C.A. Bulletin (June 15): 1161-1172.

Dolliver, E. P. 1936. Coordinating production and inventory control. N.A.C.A. Bulletin (September 15): 90-101.

Dolliver, E. P. 1938. Production and cost control in the manufacture of cutlery. N.A.C.A. Bulletin (September 15): 93-109.

Dolliver, E. P. 1939. Finished goods inventory control. N.A.C.A. Bulletin (February 15): 767-779.

Donaldson, R. W. 1948. Control of accounts payable by punched card methods. N.A.C.A. Bulletin (November 1): 257-263.

Donaldson, W. R. 1923. Cost accounting in the production of motion pictures. National Association of Cost Accountants Official Publications (December 1): 3-22.

Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.

Donat, E. R. 1956. A progress report of our computer installation. N.A.C.A. Bulletin (June) 1208-1222.

Donovan, W. L. 1939. A merit-rating study. N.A.C.A. Bulletin (September 15): 110-122.

Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.

Dowd, C. R. 1955. Four steps to useful forecasting. N.A.C.A. Bulletin (March): 911-917.

Dowling, J. A. 1947. The auditee speaks. N.A.C.A. Bulletin (February 1): 669-672.

Downie, L. W. 1944. Normal capacity and its uses. N.A.C.A. Bulletin (September 1): 3-11. (Volume 26, issue 1).

Downie, R. C. 1944. General termination problems. N.A.C.A. Bulletin (August 1): 1211-1234.

Downs, H. A. 1953. A workable system for office supplies. N.A.C.A. Bulletin (May): 1194-1200.

Doyle, L. A. 1947. Cost problems for West Coast Aluminum. N.A.C.A. Bulletin (October 1): 145-162.

Doyle, L. A. 1954. Overhead accounting comes full circle. N.A.C.A. Bulletin (August): 1575-1585.

"Cost accounting developed, in large part, because managers and owners found that material and labor costs alone, about which they had independent awareness, were inadequate guides to pricing and control. However, if the growing importance of overhead costs was what created modern cost accounting (and cost accountants), is it now behaving as a Frankenstein monster? The evidence is persuasive. Having been created by overhead costs, the cost accountants are now turning on their creator and are destroying it. And how are they doing it? by direct costing of all things!" L. A. Doyle. 1954.

Doyle, L. J. 1949. Most profitable product volume - Taking account of costs and competition. N.A.C.A. Bulletin (February 1): 643-652.

Doyle, M. D. 1956. Standard costing in a ceramic plant. N.A.C.A. Bulletin (June): 1248-1254.

Dressel, W. O. 1945. How proper cost information can increase profits. N.A.C.A. Bulletin (September 15): 72-87.

Dreizler, R. B. 1955. Nonrestrictive control of engineering costs. N.A.C.A. Bulletin (May): 1194-1198.

Driscoll, J. J. Jr. 1939. Internal auditing of banks. N.A.C.A. Bulletin (May 1): 1121-1138.

Driver, R. E. 1931. Telephone accounting. N.A.C.A. Bulletin (December 15): 521-541.

Du Brul, E. F. 1924. Importance of the cost of idleness in equipment industries. National Association of Cost Accountants Official Publications (August 1): 3-14.

Du Brul, E. F. 1927. Accounting information for the executive. N.A.C.A. Bulletin (June 15): 938-947.

DuBrul, E. F. 1928. Unintentional falsification of accountants. N.A.C.A. Bulletin (May 15): 1035-1058.

Dudick, T. S. 1953. Wire drawing - Costing and cost control. N.A.C.A. Bulletin (July): 1429-1437.

Dudick, T. S. 1954. Making standard costs acceptable to the shop. N.A.C.A. Bulletin (September): 20-30.

Dulude, R. P. 1950. Step-by-step analysis of departmental labor variances. N.A.C.A. Bulletin (January): 633-636.

Dunbar, T. A. 1932. Property records for motor buses. N.A.C.A. Bulletin (November 15): 447-457.

Dunkerley, R. 1926. Engineering costing and works accountancy - Its objects and necessity. N.A.C.A. Bulletin (March 15): 513-521.

Dunkerley, R. 1933. Presidential address. N.A.C.A. Bulletin (December 1): 421-431.

Dunlap, J. W. 1954. Would operations research help in your company? N.A.C.A. Bulletin (October): 242-250.

Dunn, C. L. 1956. Accounting policies of oil companies. N.A.C.A. Bulletin (August): 1481-1492.

Dunn, K. W. 1945. An over-all profit-sharing plan with incentive aspects. N.A.C.A. Bulletin (January 1): 466-476.

Dunn, M. E. 1955. A cost system for an oil producer. N.A.C.A. Bulletin (July): 1493-1500.

Dunnion, T. J. 1938. Accounting for air transportation. N.A.C.A. Bulletin (August 1): 1352-1365.

Durand, F. L. 1955. Costing for contracting stevedores. N.A.C.A. Bulletin (September): 63-70.

Durand, F. L. 1956. Costing for oil well construction. N.A.C.A. Bulletin (August): 1470-1480.

Durante, L. J. 1956. The why, what, and how of our incentive system. N.A.C.A. Bulletin (February): 721-727.

Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Dyson, C. L. 1933. Coordination of capacity and flow of work in the maintenance department of and automobile sales agency. N.A.C.A Bulletin (May 15): 1345-1356.

Early, E. 1930. Accounting for waste in industry. N.A.C.A. Bulletin (March 15): 903-922.

Eastman, G. 1927. Do we need calendar reform? N.A.C.A. Bulletin (August 15): 1095-1114.

Eberhart, W. R. 1957. Group costing of products simplify operating control. N.A.C.A. Bulletin (February): 792-798.

Ebert, G. M. 1938. Cost accounting for airplane production. N.A.C.A. Bulletin (August 1): 1333-1351.

Ebright, J. S. 1952. The accountant's part in market development. N.A.C.A. Bulletin (June): 1227-1233.

Eckelkamp, C. H. 1947. An approach to budgetary control. N.A.C.A. Bulletin (June 15): 1253-1270.

Edes, O. K. 1938. A standard cost system for a stationery manufacturing concern. N.A.C.A. Bulletin (May 1): 1005-1029.

Edgar, W. B. 1954. Cost reduction to help small business. N.A.C.A. Bulletin (March): 842-849.

Edwards, H. R. 1945. Streamlined billing. N.A.C.A. Bulletin (July 1): 994-1002.

Ehrenfeldt, P. 1923. Cost accounting for self laying track tractors. National Association of Cost Accountants Official Publications (June 1): 3-8.

Einstein, S. 1930. Retail store cost methods. N.A.C.A. Bulletin (August 15): 1599-1609.

Eiseman, C. W. 1934. Cost control in the R. K. O. Radio Studio. N.A.C.A. Bulletin (August 1): 1351-1361.

Eldridge, C. D. 1951. The complex problem of idle machine time. N.A.C.A. Bulletin (December): 427-433.

Elliott, F. 1921. Cost accounting in the laundry industry. National Association of Cost Accountants Official Publications (October): 3-21.

Elliott, J. D. 1945. Customers' billing in an electric utility. N.A.C.A. Bulletin (November 1): 189-200.

Elliott, J. D. 1946. Accounts receivable in volume. N.A.C.A. Bulletin (March 1): 598-603.

Elliott, L. M. 1952. Current external influences on product costs. N.A.C.A. Bulletin (May): 1052-1066.

Ellis, G. D. 1938. Accounting for construction projects. N.A.C.A. Bulletin (March 1): 741-755.

Ellis, J. C. 1952. Fair - Rain or shine. N.A.C.A. Bulletin (November): 376-384. (Accounting at the Heart of Illinois nine county fair).

Ellis, L. L. 1950. What cost reduction means in distribution. N.A.C.A. Bulletin (September): 39-47.

Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.

Elsman, T. R. 1944. Standard for cost control and cost determination. N.A.C.A. Bulletin (December 15): 369-380.

Elsman, T. R. 1946. Profit-action figures. N.A.C.A. Bulletin (April 15): 711-726.

Elsman, T. R. 1946. Work in process inventory control. N.A.C.A. Bulletin (September 1): 14-19.

Elsman, T. R. 1950. Developing significant reports to management from standard hours data. N.A.C.A. Bulletin (January): 579-588.

Emerson, M. L. 1930. The use of sales incentives to control sales and profits. N.A.C.A. Bulletin (September 15): 97-108.

Emery, J. M. and W. B. Walker. 1957. Administration of the controller's organization. N.A.C.A. Bulletin (March): 853-862.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

Engelhardt, L. A. 1953. Stabilized accounting - Time for a try-out. N.A.C.A. Bulletin (April): 973-981.

Engler, H. J. 1957. The accountant's business with business forecasting. N.A.C.A. Bulletin (May): 1093-1098.

Epstein, D. 1956. Predetermining workload for cost control in aircraft modification and repair. N.A.C.A. Bulletin (November): 425-432.

Erickson, L. and M. Spivack. 1954. The costing of unfinished joint products. N.A.C.A. Bulletin (December): 542-549. (Illustration of the relative-sales-value method).

Erne, L. C. 1950. Test runs supply basis for standard costs in a bakery operation. N.A.C.A. Bulletin (August): 1487-1500.

Eshelman, J. A. Jr. 1956. Helping everyone plan a small business. N.A.C.A. Bulletin (June): 1271-1274.

Esling, P. J. 1948. Bases of cost distribution in a malleable and gray iron foundry. N.A.C.A. Bulletin (March 15): 853-858.

Esposito, F. L. 1954. Planning and control through budgeting. N.A.C.A. Bulletin (March): 829-844.

Ettinger, V. P. 1934. Treasury decision 4422. N.A.C.A. Bulletin (November 1): 242-253.

Evans, J. J. 1935. Organizing future production plans. N.A.C.A. Bulletin (November 1): 246-256.

Evans, J. R. 1948. A company training program for accounting personnel. N.A.C.A. Bulletin (January 1): 509-516.

Evans, J. R. 1953. A new technique for the accountant. N.A.C.A. Bulletin (December): 512.

Evans, J. R. and I. W. Keller. 1952. Ceiling prices under the Capehart amendment. N.A.C.A. Bulletin (January): 551-563.

Evans, M. K. 1955. A stairway to budgetary control. N.A.C.A. Bulletin (December): 481-491.

Evans, T. L. 1930. The coordination of cost records with general accounts. N.A.C.A. Bulletin (August 1): 1547-1560.

Evans, T. L. 1949. Job order cost accounting procedures for a tag manufacturer. N.A.C.A. Bulletin (August 15): 1411-1423.

Eveleigh, C. F. and J. O. Waymire. 1931. Distribution cost accounting. N.A.C.A. Bulletin (September 1): 1-17. (Volume 13, issue 1).

Evers, W. F. 1922. Cost methods in a hosiery mill. National Association of Cost Accountants Official Publications (September 1): 3-8.

Eversole, H. B. 1950. Approaches to some of the accounting problems in the field of atomic energy development. N.A.C.A. Bulletin (January): 613-622.

Fahey, M. J. 1945. Costs of terminated war contracts under joint termination regulations. N.A.C.A. Bulletin (January 15): 517-535.

Fancher, C. L. 1949. Calling physical inventory into a voice recorder. N.A.C.A. Bulletin (September): 32.

Farish, D. M. 1925. Internal organization of a manufacturing company. National Association of Cost Accountants Official Publications (April 1): 3-13.

Farnem, L. M. 1950. Working up to the well-written report. N.A.C.A. Bulletin (June): 1212-1214.

Farrell, A. C. 1936. Standards and wage incentives for office activities. N.A.C.A. Bulletin (December 15): 426-436.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Fegel, M. H. 1953. Keeping unemployment insurance taxes down. N.A.C.A. Bulletin (February): 738-746.

Feldman, E. S. 1944. Incentive wages, collective bargaining, and the War Labor Board. N.A.C.A. Bulletin (November 1): 195-218.

Fellers, C. I. 1955. Problems of capital expenditure budgeting. N.A.C.A. Bulletin (May): 1208-1217.

Fenner, J. B. 1952. Competence balance sheet for the cost accountant. N.A.C.A. Bulletin (January): 598-604.

Fenton, J. R. 1937. Multiple store inventory control as applied by a liquor store system. N.A.C.A. Bulletin (February 1): 645-655.

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

Field, E. G. 1947. LIFO basis of valuation as applied to cotton mill inventories. N.A.C.A. Bulletin (December 1): 399-411.

Field, E. G. 1956. Effects of "Lifo" inventory valuations upon profits. N.A.C.A. Bulletin (September): 63-70.

Field, L. W. 1934. Standards for development and experimental expenditures. N.A.C.A. Bulletin (February 1): 711-717.

Finlay, W. W. 1937. Comparative evaluation of occupations in industry. N.A.C.A. Bulletin (October 1): 161-176.

Fisher, W. H. 1933. Accounting for boroughs and villages. N.A.C.A. Bulletin (May 1): 1291-1314.

Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A. Bulletin (November 15): 355-370.

Fiske, W. P. 1932. Material and equipment control in construction companies. N.A.C.A. Bulletin (July 1): 1443-1457.

Fiske, W. P. 1935. Practice in accounting for returnable containers. N.A.C.A. Bulletin (October 1): 127-147.

Fiske, W. P. 1938. Inventory control under fluctuating production. N.A.C.A. Bulletin (July 15): 1265-1276.

Fiske, W. P. 1938. Inventory reserve plans. N.A.C.A. Bulletin (July 15): 1277-1297.

Fiske, W. P. 1942. The nature of cost and its uses; Massachusetts Institute of Technology, Boston Mass. N.A.C.A. Bulletin (March 15): 980-993.

Fiske, W. P. 1947. Developments in cost control. N.A.C.A. Bulletin (September 15): 65-73.

Fitch, S. G. H. 1923. Industrial accounting statistics and their interpretation. National Association of Cost Accountants Official Publications (November 15): 3-14.

Fitch, S. G. H. 1927. Planning for the physical inventory. N.A.C.A. Bulletin (January 15): 461-470.

Fitch, S. G. H. 1941. Distribution of manufacturing expenses. N.A.C.A. Bulletin (January 1): 485-502.

Fitts, W. C. 1935. Developing costs at a brush factory. N.A.C.A. Bulletin (January 1): 497-510.

Fitzgerald, G. M. 1946. Sensible wage incentives. N.A.C.A. Bulletin (September): 135-143.

Flanders, R. E. 1943. Business and government in the post-war world. N.A.C.A. Bulletin (December 1): 311-318.

Fletcher, F. R. and L. A. Baron. 1929. A manual for budget preparation and budgeting as applied to automobile manufacturing. N.A.C.A Bulletin (November 1).

Flick, L. G. 1935. Accounting for municipal relief expenditures. N.A.C.A. Bulletin (April 1): 864-885.

Flinn, S. D. 1950. Administration of a large accounting department. N.A.C.A. Bulletin (November): 243-267.

Flinn, S. D. 1951. Continuous methods work will control clerical costs. N.A.C.A. Bulletin (September): 26-37.

Flinn, S. D. 1953. The industrial accountant - A profit maker. N.A.C.A. Bulletin (May): 1135-1142.

Flinn, S. D. 1954. Use of accounting information for increasing sales. N.A.C.A. Bulletin (February): 731-736.

Flory, J. W. 1950. Participation and premium cost records for a pension trust purchasing retirement income insurance. N.A.C.A. Bulletin (March): 853-860.

Flynn, J. L. 1949. Continuing expense estimates and business interruption insurance coverage. N.A.C.A. Bulletin (August 1): 1379-1386.

Foley, N. H. 1942. Plant values and their effect on costs and inventory valuations. N.A.C.A. Bulletin (September 15): 57-64.

Fontius, C. H. 1955. A cost system for a motor parts rebuilder. N.A.C.A. Bulletin (May): 1168-1177.

Ford, P. 1956. Drilling and development costs of oil wells. N.A.C.A. Bulletin (August): 1493-1503.

Forman, H. M. 1932. Accounting for the cost of your playtime equipment. N.A.C.A. Bulletin (January 1): 597-608.

Foster, F. G. 1953. Re-work costs yield to budgetary control. N.A.C.A. Bulletin (March): 910-918.

Fox, A. M. 1934. Joint-product costs. N.A.C.A. Bulletin (April 1): 915-936.

Fox, J. L. 1949. Cost analysis budget to evaluate operating alternatives for oil refiners. N.A.C.A. Bulletin (December): 403-414.

Fox, R. C. 1947. A simplified inventory procedure. N.A.C.A. Bulletin (October 1): 164-167.

Foy, A. 1926. Inventory accounts and the general accountant. N.A.C.A. Bulletin (February 1): 409-416.

Foy, T. D. 1947. Cost reduction. N.A.C.A. Bulletin (May 1): 1065-1075.

Foy, T. D. 1947. Variable budgets in the control of costs. N.A.C.A. Bulletin (November 1): 267-278.

Frank, G. W. 1950. Ratio analysis calls for internal standards. N.A.C.A. Bulletin (December): 373-382.

Frank, G. W. 1952. Will direct costing theory stand inspection? N.A.C.A. Bulletin (December): 490-499.

Frank, G. W. 1956. Let's develop return-on-investment consciousness. N.A.C.A. Bulletin (October): 200-207.

Frank, G. W. 1956. Procedure to make the budget work. N.A.C.A. Bulletin (July): 1342-1356.

Frank, T. B. 1928. Depreciation accounting in the machine tool industry. N.A.C.A. Bulletin (August 15).

Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.

Franklin, W. H. 1942. Struggles with standards. N.A.C.A. Bulletin (December 1): 373-383. 

Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).

Franklin, W. H. 1946. "There's no accounting for profits". N.A.C.A. Bulletin (October 1): 207-214.

Franklin, W. H. 1947. Productivity in relation to costs. N.A.C.A. Bulletin (March 15): 859-868.

Franklin, W. H. 1951. Allocations of overhead costs - A short-cut. N.A.C.A. Bulletin (August): 1427-1436.

Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

Freeman, E. S. 1929. The manufacturer's marketing cost. N.A.C.A. Bulletin (November 15).

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Freeman, E. S. 1936. Long-life assets. N.A.C.A. Bulletin (October 15): 183-205.

Freeman, E. S. 1944. Budgetary and financial policies for industrial corporations. N.A.C.A. Bulletin (August 15): 1279-1292.

Freeman, E. S. 1948. Capital price adjustment method for deflating inflated profits. N.A.C.A. Bulletin (February 1): 635-658.

Freeman, E. S. 1956. Eliminating the effect of changing price levels. N.A.C.A. Bulletin (October): 187-199.

Freeman, H. C. 1925. Control of stocks of merchandise. National Association of Cost Accountants Official Publications (August 15): 3-12.

Freeman, I. H. 1930. Wage incentives in the factory. N.A.C.A. Bulletin (April 15): 1053-1064.

Freeman, J. C. 1947. An order cost system under budgetary control. N.A.C.A. Bulletin (December 15): 459-467.

Freeman, J. C. 1949. An outline of a product development budgetary control procedure. N.A.C.A. Bulletin (October): 173-182.

Freeman, J. C. 1957. Planning the future of a successful product. N.A.C.A. Bulletin (May): 1099-1105.

Freeman, L. H. 1931. Motion study and the movie camera. N.A.C.A. Bulletin Section II (November 15).

Frey, A. W. 1935. The control of marketing costs through the use of standards. N.A.C.A. Bulletin (September 15): 55-77.

Friedley, F. R. 1953. Clerical cost reduction and control. N.A.C.A. Bulletin (October): 171-185.

Friedley, F. R. 1956. Cost studies for cost reduction. N.A.C.A. Bulletin (April): 972-981.

Friesel, G. H. 1923. A method of collecting direct labor costs and statistics. National Association of Cost Accountants Official Publications (May 15): 3-14.

Friesel, G. H. 1926. Accounting for material. N.A.C.A. Bulletin (September 1): 1-27.

Frohn, M. B. 1949. Production and inventory control in a steel rolling mill. N.A.C.A. Bulletin (May 15): 1039-1050.

Frost, A. G. 1925. How to reduce the cost of selling. N.A.C.A. Bulletin (December 1): 239-263.

Frye, T. D. 1932. Accounting and office procedure of the Pennsylvania Department of Highways. N.A.C.A. Bulletin (June 15): 1397-1406.

Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.

Funari, M. R. 1953. What's your labor cost barometer reading today? N.A.C.A. Bulletin (September): 3-15.

Gage, E. B. 1941. Economy through use of office standards. N.A.C.A. Bulletin (February 15): 639-650.

Gaither, J. F. 1949. Fixed asset procedure from requisition to retirement. N.A.C.A. Bulletin (December): 447-454.

Gaither, J. F. 1954. Expediting contract termination claims. N.A.C.A. Bulletin (January): 603-610.

Galbraith, R. C. 1950. Insurance protection requires a company-wide control program. N.A.C.A. Bulletin (July): 1347-1360.

Gallagher, J. 1954. Costing and managing the tabulating installation. N.A.C.A. Bulletin (August): 1622-1629.

Gallantier, A. J. 1955. Project costing in a research laboratory. N.A.C.A. Bulletin (September): 30-37.

Gamber, C. F. 1946. The relationship between standard and actual costs. N.A.C.A. Bulletin (April 1): 674-678.

Gannon, H. E. Jr. 1955. Methods of measuring and controlling distribution costs. N.A.C.A. Bulletin (March): 931-939.

Gardiner, R. W. 1921. Coal production costs. National Association of Cost Accountants Official Publications (July): 3-16.

Gardner, G. A. 1939. Improving the operation of tabulating machine installations. N.A.C.A. Bulletin (December 15): 481-490.

Gardner, M. D. 1950. Grade costs in wood flour manufacturing. N.A.C.A. Bulletin (November): 309-316.

Garner, S. P. 1951. Has cost accounting come of age? N.A.C.A. Bulletin (November): 287-292.

Garties, C. and A. E. Oxenreiter. 1929. Retail accounting. N.A.C.A. Bulletin (May 1).

Gaskill, N. B. 1933. Setting sound selling prices. N.A.C.A. Bulletin (April 15): 1187-1201.

Gastafson, D. E. 1951. Process and standard costs for ceramics. N.A.C.A. Bulletin (July): 1365-1370.

Gather, J. F. 1951. Procedures for prompt financial statements. N.A.C.A. Bulletin (February): 704-709.

Gavett, J. W. 1951. Indirect labor measurement and standardization. N.A.C.A. Bulletin (November): 293-301.

Gayle, W. T. 1951. Controlling costs in the publishing industry. N.A.C.A. Bulletin (September): 66-78.

Gaynor, E. W. 1954. Use of control charts in cost control. N.A.C.A. Bulletin (June): 1300-1309.

Gaynor, E. W. 1957. Statistical testing of relationships used in cost planning and allocation. N.A.C.A. Bulletin (May): 1114-1122.

Geers, V. D. 1942. Proposed procedure for determining machine capacity; Shortage of machine tools. N.A.C.A. Bulletin (November 1): 249-259.

George, J. B. 1955. Organizing timekeeping for reliability. N.A.C.A. Bulletin (November): 386-389.

Gernes, R. H. 1954. A year end inventory processed on punched cards. N.A.C.A. Bulletin (October): 281-286.

Gerofski, I. 1938. New developments in controlling labor costs. N.A.C.A. Bulletin (September 1): 1-11. (Volume 20, issue 1).

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Gessner, E. J. 1932. Accounting for contractors' equipment sales and rentals. N.A.C.A. Bulletin (July 1): 1433-1443.

Giard, H. J. 1952. Will your "Lifo" plan "stick"? N.A.C.A. Bulletin (November): 358-363.

Giddings, H. A. 1944. Cost reduction through cost controls for post-war operation. N.A.C.A. Bulletin (Jully 1): 1127-1140.

Gidney, H. A. 1929. Methods of oil accounting. N.A.C.A. Bulletin (June 15).

Gilbertson, O. 1932. Cost accounting for motion picture production. N.A.C.A. Bulletin (October 15): 233-242.

Gladson, J. W. 1951. The accountant's part in creative management. N.A.C.A. Bulletin (September): 3-12.

Gladson, J. W. 1955. Financial bases for research budget planning. N.A.C.A. Bulletin (May): 1138-1143.

Gleason, C. H. 1947. The profit-volume relationship. N.A.C.A. Bulletin (July 1): 1330-1351.

Gleason, C. H. 1950. An organized profit improvement program. N.A.C.A. Bulletin (October): 123-131.

Gleason, C. H. 1953. Inventory control through budgeted turnover. N.A.C.A. Bulletin (December): 535-542.

Gleason, C. H. 1955. Sales statistics and inventory control. N.A.C.A. Bulletin (August): 1689-1698.

Gleason, C. W. 1928. Branch house accounting. N.A.C.A. Bulletin (September 15).

Glick, G. W. 1955. Is your sales-service activity profitable as well as useful? N.A.C.A. Bulletin (June): 1287-1292.

Glickauf, J. S. Jr. 1948. What will accounting machines do? N.A.C.A. Bulletin (November 15): 301-310.

Glynn, R. I. 1932. Physical check of shoe factory inventory. N.A.C.A. Bulletin (November 1): 361-375.

Goettee, J. G. 1948. Daily reports to control assembly labor time and costs. N.A.C.A. Bulletin (July 15): 1421-1428.

Goliger, J. 1947. Simplified budgeting for small companies. N.A.C.A. Bulletin (February 15): 757-760.

Goode, E. W. 1954. A framework for computing full wage costs. N.A.C.A. Bulletin (September): 53-56.

Goodnight, I. O. 1955. Making replacement decisions to reduce costs. N.A.C.A. Bulletin (August): 1643-1653.

Gordon, D. 1954. Daily cash reports to aid control in retailing. N.A.C.A. Bulletin (April): 990-1004.

Gordon, H. S. 1949. The insurance responsibilities of the controller. N.A.C.A. Bulletin (September): 57-58.

Gould, C. W. 1926. Cost accounting for paper mills. N.A.C.A. Bulletin (September 15): 44-63.

Gould, J. H. 1949. A streamlined cost system for daily products manufacturers. N.A.C.A. Bulletin (November): 321-327.

Gould, J. H. 1956. Cost control for a small manufacturer. N.A.C.A. Bulletin (January): 579-595.

Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A Bulletin (November 15): 261-277.

Gove, C. A. 1955. Making a start on developing cost personnel. N.A.C.A. Bulletin (February): 846-852.

Grady, W. F. 1951. Estimated standard costs in a plastics company. N.A.C.A. Bulletin (July): 1359-1364.

Graeca, R. 1952. Making light work of accounts payable. N.A.C.A. Bulletin (March): 861-863.

Graham, E. W. 1937. Current practices in inventory valuation. N.A.C.A. Bulletin (March 1): 752-767.

Graham, W. J. 1936. Accounting economy by machine methods. N.A.C.A. Bulletin (April 15): 935-951.

Graning, M. C. 1956. Planning and controlling engineering costs. N.A.C.A. Bulletin (February): 738-744.

Grant, F. A. 1950. A system for handling customers' orders and exchange requests in a mail order business. N.A.C.A. Bulletin (February): 767-773.

Gray, D. G. 1956. Controlling construction outlay in a power company. N.A.C.A. Bulletin (February): 754-761.

Grayson, T. J. and P. H. Gadsden. 1928. Public utility economics. N.A.C.A. Bulletin (May 1): 983-996.

Greeley, H. D. 1927. Professional co-operation between accountants and attorneys. N.A.C.A. Bulletin (May 15): 838-851.

Greeley, H. D. 1928. Use and occupancy insurance. N.A.C.A. Bulletin (November 15): 293-319.

Green, E. A. 1935. Practical standards - Their development and use. N.A.C.A. Bulletin (February 1): 641-656.

Green, E. A. 1949. Internal audit of cost functions - Procedures for auditing standard costs. N.A.C.A. Bulletin (August 1): 1359-1370.

Green, E. L. 1932. Production control methods in use as the Andrews Division of the Washburn Company. N.A.C.A. Bulletin (December 15): 628-640.

Greene, H. A. 1953. Planning for profit control when volume changes. N.A.C.A. Bulletin (November): 291-299.

Greer, H. C. 1930. Distribution cost analysis - Methods and examples. N.A.C.A. Bulletin (June 1): 1305-1321.

Greer, H. C. 1932. Development of standards for the control of selling activities. N.A.C.A. Bulletin (March 15): 943-962.

Greer, H. C. 1936. Accounting for by-products and joint products. N.A.C.A. Bulletin (August 15): 1399-1423.

Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.

Greer, H. C. 1954. Alternatives to direct costing. N.A.C.A. Bulletin (March): 878-888.

Greer, H. C. 1955. Let's have the story - Quick! N.A.C.A. Bulletin (December): 492-508.

Gretz, H. C. and R. Bruce. 1939. Reorganization of the unemployment insurance procedure of New York State. N.A.C.A. Bulletin (August 15): 1523-1551. (Volume 20, issue 24).

Grieve, P. M. 1952. A practical approach to forms control. N.A.C.A. Bulletin (June): 1234-1240.

Grim, R. W. 1951. Work of a manuals and procedures section. N.A.C.A. Bulletin (March): 818-821.

Gross, N. H. 1948. Budgetary planning of manufacturing operations. N.A.C.A. Bulletin (October 1): 103-114.

Gross, N. H. 1949. Three pillars of price: Cost, theoretical market, and market position. N.A.C.A. Bulletin (October): 153-160.

Grover, A. E. 1925. The cost of distribution. N.A.C.A. Bulletin (October): 69-81.

Grover, A. E. 1928. Foundry costs. N.A.C.A. Bulletin (August 1).

Grover, A. E. 1930. Some important points in burden distribution. N.A.C.A. Bulletin (September 1): 1653-1669.

Grover, A. E. 1946. Problems involved in pricing postwar products. N.A.C.A. Bulletin (February 1): 483-494.

Guinn, W. E. 1949. Internal cost reports for three levels of management. N.A.C.A. Bulletin (November): 313-320.

Gunnarson, A. B. 1933. The outlook of uniform accounting under the National Industrial Recovery Act. N.A.C.A. Bulletin (August 15): 1707-1715.

Gunnarson, A. B. 1935. Social security legislation and business costs. N.A.C.A. Bulletin (December 15): 369-384.

Gunnarson, A. B. 1935. The Social Security Act and its problems for management. N.A.C.A. Bulletin (September 1): 1-15. (Volume 17, issue 1).

Gunnell, R. L. 1947. Group bonus plan raises production, wages, and profits. N.A.C.A. Bulletin (January 15): 604-607.

Gunzer, C. R. 1954. Preparing effectively for renegotiation. N.A.C.A. Bulletin (January): 595-602.

Hackett, A. F. 1957. Telling Mr. Brown what he wants to know. N.A.C.A. Bulletin (March): 881-885.

Hadeed, F. 1952. Property and sales records for nonfederal taxes. N.A.C.A. Bulletin (March): 813-817.

Haenisch, F. A. 1921. Some cost problems in the Hawaiian sugar industry. National Association of Cost Accountants Official Publications (November): 3-16.

Hall, H. B. 1925. Industrial appraisals and insurance. National Association of Cost Accountants Official Publications (April 15): 3-17.

Hall, J. R. 1932. The economic security of wage workers. N.A.C.A. Bulletin (August 15): 1597-1616.

Hall, S. P. 1945. Accounting goes overseas. N.A.C.A. Bulletin (April 15): 771-778.

Hall, S. P. 1948. Eyes on the next decade - A forward planning procedure. N.A.C.A. Bulletin (December 1): 375-380.

Hall, S. P. 1950. Seven aids to better control reports - A case study. N.A.C.A. Bulletin (March): 877-886.

Halligan, C. W. 1937. Accounting for the manufacture of mechanical rubber products. N.A.C.A. Bulletin (October 15): 197-216.

Halloran, R. J. 1949. Public warehousing of product under manufacturing department control. N.A.C.A. Bulletin (January 1): 551-556.

Halloran, R. J. 1951. Key records for renegotiable sales. N.A.C.A. Bulletin (January): 550-556.

Halloran, R. J. 1952. Weekly expense control can be practical. N.A.C.A. Bulletin (February): 705-715.

Halloran, R. J. 1953. How to build and income forecast. N.A.C.A. Bulletin (March): 886-893.

Hamilton, B. P. 1948. A case against flexible budgeting. N.A.C.A. Bulletin (May 15): 1135-1140.

Hamilton, W. D. 1951. A contractor's equipment records. N.A.C.A. Bulletin (May): 1071-1078.

Handy, J. A. Jr. 1946. Salesmanship as an accounting tool N.A.C.A. Bulletin (December 1): 419-425.

Hanley, E. J. 1941. An application of standard costs in the steel industry. N.A.C.A. Bulletin (July 1): 1269-1281.

Hanley, E. J. 1945. Cost for special purposes. N.A.C.A. Bulletin (November 1): 171-177.

Hanley, E. W. 1956. Trouble-shooting activated by accounting data. N.A.C.A. Bulletin (April): 990-996.

Hanley, H. W. 1951. Production management is serious business. N.A.C.A. Bulletin (December): 416-426.

Hanna, R. A. 1953. Applying statistics to checking of venders' invoices. N.A.C.A. Bulletin (December): 503-511.

Hansen, H. G. 1950. Survey techniques for simplification of office work. N.A.C.A. Bulletin (May): 1078-1090.

Hanson, O. E. 1954. Depreciation is a period cost. N.A.C.A. Bulletin (May): 1182-1185.

Harby, J. D. 1957. An experience in profit improvement by defect prevention. N.A.C.A. Bulletin (February): 757-762.

Harding, A. O. 1947. A simple incentive method that pays. N.A.C.A. Bulletin (August 1): 1484-1486.

Harding, A. O. "What! No clock cards?" N.A.C.A. Bulletin (July): 1389-1394.

Hardy, K. F. 1952. Audit aspects of pension administration. N.A.C.A. Bulletin (December): 500-508.

Hardy, R. W. 1952. A planned physical inventory. N.A.C.A. Bulletin (October): 276-285.

Harlow, G. A. 1948. Payroll analysis for labor cost control. N.A.C.A. Bulletin (April 1): 961-967.

Harold, G. M. 1953. Advertising expense accounting and control. N.A.C.A. Bulletin (August): 1588-1598.

Harper, W. F. and W. J. McGinnity. 1950. A completely mechanized material control system. N.A.C.A. Bulletin (July): 1371-1377.

Harris, G. L. 1920. Calculation and application of departmental burden rates. National Association of Cost Accountants Official Publications (April): 3-14.

Harris, G. L. 1920. Overhead distribution, compilation and presentation. National Association of Cost Accountants Official Publications (May): 3-18.

Harris, J. N. 1936. What did we earn last month? N.A.C.A. Bulletin (January 15): 501-527.  (This is an early paper advocating direct costing, rather than absorption costing, for product costing purposes).

Harris, T. W. 1954. Control budgeting in commercial banks. N.A.C.A. Bulletin (April): 980-989.

Harris, W. M. 1956. Data processing for decentralized management. N.A.C.A. Bulletin (July): 1323-1328.

Harrison, E. R. 1948. Let's look at the records. N.A.C.A. Bulletin (November 15): 287-300.

Harrison, G. C. 1921. What is wrong with cost accounting? National Association of Cost Accountants Official Publications (June): 3-10.

Harrison, G. C. 1948. The practical economist's profit and loss statement. N.A.C.A. Bulletin (December 15): 443-456.

Harrison, N. T. 1948. Budgetary control of production and costs in the machine tool industry. N.A.C.A. Bulletin (April 1): 939-948.

Harrison, N. T. 1949. Ready determination of economic lot size in small and large companies. N.A.C.A. Bulletin (February 15): 729-735.

Harrison, W. 1950. Company cafeteria losses will yield to treatment. N.A.C.A. Bulletin (April): 977-978.

Harrison, W. 1950. Watchdog techniques for trucking costs. N.A.C.A. Bulletin (December): 410-416.

Harrold, P. L. 1939. Outline of factory cost procedure in plate glass manufacturer. N.A.C.A. Bulletin (October 1): 159-182.

Hart, A. L. 1956. Using probability for economy in cost control. N.A.C.A. Bulletin (October): 257-263.

Hart, E. W. 1947. Depreciation accounting. N.A.C.A. Bulletin (January 2): 540-549.

Hartman, E. W. 1942. A simple hand-posted voucher register system. N.A.C.A. Bulletin (January 1): 589-598.

Hartman, E. W. 1948. Projecting the monthly profit or loss statement. N.A.C.A. Bulletin (August 1): 1473-1482.

Hartness, J. L. 1950. A routine for emergency maintenance. N.A.C.A. Bulletin (January): 599-600.

Hartogensis, A. M. 1953. Cost reduction by brute force. N.A.C.A. Bulletin (November): 344-350.

Hartogensis, A. M. 1953. Cost reduction - Rx for tomorrow's profits. N.A.C.A. Bulletin (January): 616-626.

Hartogensis, A. M. 1955. Manpower budgeting for control of labor costs. N.A.C.A. Bulletin (March): 947-956.

Hartogensis, A. M. 1955. The accountant's place in the control function. N.A.C.A. Bulletin (December): 473-480.

Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A. Bulletin (July 15): 1594-1597.

Harwell, R. W. 1951. CPFF materials costs reimbursements at less cost. N.A.C.A. Bulletin (September): 58-65. (Cost plus fixed fee contracts).

Harwell, R. W. 1952. CPFF contracts - More profit at less cost. N.A.C.A. Bulletin (January): 564-574. (Cost plus fixed fee contracts).

Harwell, R. W. 1953. Defense contract auditing takes a new turn. N.A.C.A. Bulletin (March): 869-876.

Harwell, R. W. 1954. Backing overhead claims for cost-type contracts. N.A.C.A. Bulletin (January): 611-622.

Haseman, W. C. 1956. Practice in defense contract bidding. N.A.C.A. Bulletin (March): 858-866.

Haskell, F. L. 1946. Case study of a payroll system. N.A.C.A. Bulletin (January 15): 451-463.

Haskell, F. L. 1950. Three approaches to management of costs in the small office. N.A.C.A. Bulletin (May): 1091-1096.

Haskell, R. R. and R. H. Robnett. 1940. Some applications of duplicating methods in the preparation of payroll records. N.A.C.A. Bulletin (July 15): 1399-1424.

Haskins, W. A. Jr. and F. F. Gilmore. 1940. A case study in budgetary control. N.A.C.A. Bulletin (April 15): 1011-1036.

Hass, J. R. 1947. Control procedures for special operating supplies. N.A.C.A. Bulletin (October 15): 223-226.

Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.

Haun, R. D. 1933. Statistical costs and accounting costs. N.A.C.A. Bulletin (October 1): 173-183.

Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.

Havighurst, J. W. 1943. Wage and salary stabilization. N.A.C.A. Bulletin (March 15): 809-825.

Hawes, A. B. 1943. Issues and policies of contract termination. N.A.C.A. Bulletin (March 1): 749-760.

Hay, R. D. 1953. An inquiry into internal reporting. N.A.C.A. Bulletin (May): 1206-1219.

Hayes, M. V. 1929. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1). (See Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.)

Hayes, M. V. 1933. Trade associations and the new deal. N.A.C.A. Bulletin (August 15): 1716-1728.

Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.

Hayhurst, C. N. 1950. Development and contents of a financial forecast. N.A.C.A. Bulletin (March): 829-842.

Headlee, C. E. 1948. Price level changes - A challenge to accounting: Introduction. N.A.C.A. Bulletin (July 1): 1327-1328.

Healey, J. P. 1942. Some practical problems and recent developments in costing government contracts; Cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (November 15): 305-323.

Heath, F. L. 1948. Basic steps in developing a distribution cost system. N.A.C.A. Bulletin (April 1): 949-954.

Heath, F. L. 1949. The philosophy of conversion cost pricing. N.A.C.A. Bulletin (October): 137-142.

Heckert, J. B. 1947. Budgetary control of manufacturing and commercial expense. N.A.C.A. Bulletin (March 15): 869-880.

Heckert, J. B. 1949. Coverage and cost provisions of the Robinson-Patman Act. N.A.C.A. Bulletin (November): 269-282.

Hedges, E. 1933. Profits through controlled distribution. N.A.C.A. Bulletin (April 15): 1159-1186.

Hedrick, L. V. 1924. A practical method of cost accounting in a shipbuilding or ship repair plant. National Association of Cost Accountants Official Publications (January 2): 3-20.

Heffner, J. E. 1949. The dilemma about profits - Adjusting the statements to base year dollars. N.A.C.A. Bulletin (January 1): 519-526.

Heiland, R. E. and W. J. Richardson. 1955. Work-sampling for a small office staff. N.A.C.A. Bulletin (May): 1157-1167.

Heilman, R. E. 1925. Profit sharing as a method of compensation. National Association of Cost Accountants Official Publications (February 2): 3-16.

Heinaman, S. T. 1955. Return on investment approach to inventory. N.A.C.A. Bulletin (July): 1452-1462.

Heinaman, S. T. 1957. Basing capital outlays on return on investment. N.A.C.A. Bulletin (April): 992-1002.

Heinen, F. I. 1935. Standard costs: Current vs. basic. N.A.C.A. Bulletin (December 1): 359-364.

Heinritz, F. J. 1931. The need of adjustable budgets for control of business operations. N.A.C.A. Bulletin Section II (September 1).

Heiser, H. C. 1942. The application of standard costs to an operating budget. N.A.C.A. Bulletin (October 1): 121-136.

Heiser, H. C. 1944. Cost problems in contract termination. N.A.C.A. Bulletin (January 1): 462-476.

Heiser, H. C. 1951. Budgets are for planning, coordination and control. N.A.C.A. Bulletin (October): 146-155.

Heiser, H. C. 1956. Elements of office automation and preparing for it. N.A.C.A. Bulletin (June): 1199-1207.

Helbig, R. C. 1933. Brewery accounting. N.A.C.A. Bulletin (August 1): 1674-1700.

Henderson, D. E. 1956. Writing the letter-type report. N.A.C.A. Bulletin (July): 1357-1363.

Henderson, L. M. 1948. Piece count control under wage incentive plans. N.A.C.A. Bulletin (September 15): 77-80.

Hennessy, J. R. and E. I. Roberson. 1956. Budget preparation from the bottom up. N.A.C.A. Bulletin (December): 508-519.

Henry, W. R. 1939. Cost accounting in the baking industry. N.A.C.A. Bulletin (June 15): 1299-1308.

Hensel, W. A. 1949. Net profit analyses for profit betterment. N.A.C.A. Bulletin (September): 5-12.

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Hepple, M. F. 1953. The brewing process is ready-made for standard costs. N.A.C.A. Bulletin (July): 1458-1470.

Herbert, E. R. 1939. Cake bakery cost control. N.A.C.A. Bulletin (June 15): 1309-1314.

Herr, R. W. and R. G. Le Tourneau. 1943. Establishing control of factory overhead. N.A.C.A. Bulletin (August 15): 1399-1415.

Herrmann, W. E. 1954. Sales manager's reliance on the sales budget. N.A.C.A. Bulletin (August): 1586-1595.

Heuser, F. L. 1956. Organizing for intra-company pricing. N.A.C.A. Bulletin (May): 1100-1105.

Heuser, F. L. 1956. Unit cost data for management. N.A.C.A. Bulletin (September): 13-17.

Heuser, F. L. 1957. You can control starting costs. N.A.C.A. Bulletin (April): 1047-1052.

Hewitt, R. C. 1950. Some practical aspects of management. N.A.C.A. Bulletin (September): 62-66.

Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.

Hibbs, W. J. 1928. Method of accounting for contractors' equipment. N.A.C.A. Bulletin (March 1): 723-758.

Hicks, E. M. 1947. Costs for management decisions. N.A.C.A. Bulletin (August 1): 1471-1483.

Hieftje, A. 1947. Determination of scrap allowance - Stage of completion method. N.A.C.A. Bulletin (November 15): 335-341.

Higginbotham, W. H. and A. Stewart. 1925. Administration and selling costs, their nature and distribution. National Association of Cost Accountants Official Publications (January 2): 3-21.

Hihn, J. 1956. Accounting aids for the factory supervisor. N.A.C.A. Bulletin (April): 982-989.

Hilbert, J. 1937. A reclamation form. N.A.C.A. Bulletin (May 1): 984-986.

Hildebrand, W. S. 1951. Standard costs in wire cloth manufacture. N.A.C.A. Bulletin (July): 1327-1334.

Hildebrandt, H. T. 1935. A method of sales analysis. N.A.C.A. Bulletin (May 15): 1001-1009.

Hildreth, J. 1953. Control of inventory through quantity standards. N.A.C.A. Bulletin (February): 755-765.

Hill, C. L. 1933. Accounting for maintenance. N.A.C.A. Bulletin (January 1): 705-712.

Hill, J. A. 1940. Basic standard cost accounting employing the use of cost ratios. N.A.C.A. Bulletin (February 1): 693-704.

Hill, M. F. 1945. Some essentials of control accounting. N.A.C.A. Bulletin (August 15): 1105-1119.

Hill, T. M. 1948. Accounting progress - The next step. N.A.C.A. Bulletin (May 15): 1119-1134.

Hillman, H. A. 1950. Angles in administering pension plans. N.A.C.A. Bulletin (October): 158-166.

Hirsch, W. Z. 1955. A sampling technique for prorating delivery costs. N.A.C.A. Bulletin (February): 805-812.

Hirschman, F. D. 1955. Automatic processing of orders and invoices. N.A.C.A. Bulletin (April): 1077-1083.

Hobert, L. C. 1946. Merchandise planning and control. N.A.C.A. Bulletin (July 15): 1109-1119.

Hockstad, E. J. 1948. Dynamic budgeting for cost control. N.A.C.A. Bulletin (October 1): 115-130.

Hockstad, E. J. 1956. Case history in development of cost control. N.A.C.A. Bulletin (January): 596-605.

Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.

Hoffman, D. 1957. But no tears for John Small. N.A.C.A. Bulletin (February): 744-750.

Hoffman, E. R. 1953. Looking forward to a faster annual closing. N.A.C.A. Bulletin (October): 236-245.

Hoffman, M. F. 1935. The modernization of municipal accounting. N.A.C.A. Bulletin (April 1): 851-863.

Hogan, T. J. 1939. Use of uniform system in hotel accounting. N.A.C.A. Bulletin (July 15): 1411-1424.

Holden, P. E. and W. S. Ford. 1928. The consumers' bill for waste. N.A.C.A. Bulletin (March 15): 803-819.

Holdsworth, W. D. 1952. Bringing delivery route costs under standards. N.A.C.A. Bulletin (October): 254-262.

Hollowbush, F. F. 1935. The costing of rubber. N.A.C.A. Bulletin (July 1): 1204-1213.

Holmes, R. W. 1957. Managing management accounting. N.A.C.A. Bulletin (January): 657-662.

Holt, W. A. 1947. Costs for planning purposes. N.A.C.A. Bulletin (August 15): 1532-1536.

Hooper, J. W. 1943. Impact of federal taxes on the earnings of business corporations. N.A.C.A. Bulletin (April 1): 877-891.

Hopkins, F. L. Jr. 1956. Tax factors in multi-state inventory control. N.A.C.A. Bulletin (December): 559-565.

Hopton, E. V. 1946. Budgetary control of plant maintenance costs. N.A.C.A. Bulletin (December 1): 426-437.

Hopton, E. V. 1948. Measurement and control of indirect labor. N.A.C.A. Bulletin (January 15): 561-570.

Horn, J. E. 1928. Co-ordinating the factory and general accounting to insure prompt monthly closing. N.A.C.A. Bulletin (February 1): 593-616.

Horn, J. F. 1931. An application of equipment for accounts payable control and department distribution. N.A.C.A. Bulletin Section II (December 1).

Horsman, Q. L. 1944. A salary payment plan. N.A.C.A. Bulletin (March 15): 751-763.

Hosford, W. F. 1931. Wage incentive applications in the Western Clock Company. N.A.C.A. Bulletin (July 1): 1759-1775.

Hosick, T. R. 1950. The accountant - and profitable operations. N.A.C.A. Bulletin (October): 132-135.

Hosmer, A. W. 1943. Problems in the funding of tax and other reserves. N.A.C.A. Bulletin (May 1): 1049-1065.

Hossack, A. B. 1945. Postwar readjustments of property accounting. N.A.C.A. Bulletin (June 15): 947-957.

Houck, R. G. 1948. Budgetary review of plant additions in a public utility. N.A.C.A. Bulletin (November 1): 251-256.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

Houston, S. 1936. The steamship business from the accountant's viewpoint. N.A.C.A. Bulletin (September 1): 9-22.

Howard, R. A. Jr. 1948. Yardsticks for motion picture theater revenue and costs. N.A.C.A. Bulletin (October 1): 131-139.

Howard, T. W. 1930. The value to industry of association work in cost accounting. N.A.C.A. Bulletin (November 1): 381-388.

Howe, H. W. 1950. A pension plan miniature. N.A.C.A. Bulletin (November): 286-289.

Howell, F. S. 1951. Price estimating - Survival factor in job shops. N.A.C.A. Bulletin (August): 1465-1471.

Howell, F. S. 1953. Government auditor can use standard costs. N.A.C.A. Bulletin (August): 1609-1617.

Howell, F. S. 1954. A "contribution" approach to distribution costing. N.A.C.A. Bulletin (October): 214-224.

Howell, F. S. 1956. Using a computer to reconcile inventory counts to books. N.A.C.A. Bulletin (June): 1223-1233.

Howell, F. S. 1957. The electronic computer threat and opportunity. N.A.C.A. Bulletin (May): 1150-1153.

Howell, H. E. 1940. Effect of the new excess profits tax on preparation of 1940 corporate income tax returns. N.A.C.A. Bulletin (December 15): 415-440.

Howell, H. E. 1941. Cost reports for management. N.A.C.A. Bulletin (February 1): 611-622.

Howell, H. E. 1943. Accountant's responsibilities to management in planning for reconversion and post-war progress. N.A.C.A. Bulletin (December 15): 355-372.

Howell, H. E. 1944. Accountant's responsibility to management in planning for reconversion and postwar progress (Part Two). N.A.C.A. Bulletin (October 1): 99-112.

Howell, H. E. 1945. Postwar pricing and cost accounting. N.A.C.A. Bulletin (November 15): 215-232.

Hoy, R. J. 1955. Absorption costing - A practical application. N.A.C.A. Bulletin (December): 527-535.

Hubbard, E. K. 1925. The executive's viewpoint in reference to cost figures. National Association of Cost Accountants Official Publications (May 1): 10-14.

Huebner, S. S. 1927. New uses of insurance. N.A.C.A. Bulletin (April 1): 694-712.

Huesch, M. 1952. Accountants, reports and words. N.A.C.A. Bulletin (December): 558-564.

Hughes, J. B. 1949. Job factors for the evaluation of clerical and administrative positions. N.A.C.A. Bulletin (August 1): 1387-1399.

Huizingh, W. 1955. Accounting principles and pension costs. N.A.C.A. Bulletin (January): 722-728.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.

Hunn, W. C. 1943. Types of office forms and their design. N.A.C.A. Bulletin (February 1): 645-658.

Hunsberger, H. G. 1957. What integrated data processing aims at. N.A.C.A. Bulletin (February): 733-739.

Hunt, A. L. and H. J. Walker. 1951. Standards to meet product changes. N.A.C.A. Bulletin (February): 658-663.

Hurn, E. W. 1956. The Navy's performance budget. N.A.C.A. Bulletin (February): 728-737.

Hurst, K. W. 1951. Auditing defense contracts today. N.A.C.A. Bulletin (January): 544-549.

Hutchings, C. B. 1926. Forecast for 1926. N.A.C.A. Bulletin (March 1): 483-492.

Hutchinson, P. 1954. You don't need to "snowball" burden in costs. N.A.C.A. Bulletin (December): 538-541.

Inglis, J. B. 1949. Corporate financial reporting - Selective study of annual statements for 1948. N.A.C.A. Bulletin (November): 253-268.

Issacson, L. E. 1932. A standard cost layout as planned for a medium-sized organization. N.A.C.A. Bulletin (December 15): 603-627.

Iverson, H. M. 1940. Accounting for the distribution of motion picture productions. N.A.C.A. Bulletin (October 15): 156-168.

Jack, F. G. 1948. Application of operation time standards to departmental labor cost control. N.A.C.A. Bulletin (November 1): 235-242.

Jacke, R. E. 1932. Simple application of gain-sharing principles. N.A.C.A. Bulletin (September 15): 101-115.

Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.

Jacke, R. E. 1941. Uniform pricing: Introduction. N.A.C.A. Bulletin (September 1): 3-27.

Jackels, E. W. 1948. A payroll system using general purpose office equipment. N.A.C.A. Bulletin (November 1): 243-250.

Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.

Jackson, J. H. 1945. The growing responsibility of the accountant. N.A.C.A. Bulletin (May 15): 839-854.

Jackson, J. H. 1946. Cost accounting in the education of management. N.A.C.A. Bulletin (August 15): 1183-1193.

Jackson, J. H. 1947. Quarter century of cost accounting progress. N.A.C.A. Bulletin (June 1): 1201-1209.

Jackson, J. H. 1952. A half century of cost accounting progress. N.A.C.A. Bulletin (September): 3-17.

James, C. C. 1932. What use can the sales manager make of manufacturing costs? N.A.C.A. Bulletin (October 1): 181-192.

James, C. C. 1934. Measuring plant capacity. N.A.C.A. Bulletin (December 1): 353-392.

James, C. C. 1936. The application of standard cost accounting to railroad administration. N.A.C.A. Bulletin (September 1): 1-8.

James, C. C. 1938. Managerial control through cost accounting for construction work. N.A.C.A. Bulletin (March 1): 756-778.

James, C. C. 1952. Disclosing product and period costs to salesmen. N.A.C.A. Bulletin (June): 1210-1220.

James, E. P. 1956. Accounting in defense contract terminations. N.A.C.A. Bulletin (March): 850-857.

James, J. V. 1954. Helping top management keep on top of research. N.A.C.A. Bulletin (March): 850-857.

James, R. G. 1954. What do executives think depreciation is? N.A.C.A. Bulletin (May): 1138-1147. (See the table below).

Concepts of Depreciation Held by 52 Executives in 18 American Corporations
From James, R. G. 1954. What do executives think depreciation is? N.A.C.A. Bulletin (May): 1139.


Recovery of Historical Cost

Recovery of Productive Capacity Recovery of Competitive Capacity Recovery of Change in Value Recovery of "Real" Investment Total
Accountants and Controllers 4 5 1 5 3 18
Presidents, Vice-Presidents and Treasurers 0 16 6 2 10 34
Total 4 21 7 7 13 52

Jankowski, K. E. 1954. Cost and sales control in the canning industry. N.A.C.A. Bulletin (November): 373-382.

Jappe, K. W. 1931. The business outlook. N.A.C.A. Bulletin Section II (December 15).

Jarchow, C. E. 1946. The factory accountant's place in management. N.A.C.A. Bulletin (February 15): 531-548.

Jarchow, C. E. 1950. How do we stand with inflation? - A defense of conventional accounting. N.A.C.A. Bulletin (February): 687-698.

Jennings, L. P. 1949. Continuous review of forms, methods, and procedures. N.A.C.A. Bulletin (May 15): 1051-1056.

Jennings, L. P. 1951. "Thirty days hath September". N.A.C.A. Bulletin (March): 802-807.

Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18.

Jensen, C. G. 1926. Costs and depreciation. N.A.C.A. Bulletin (May 1): 626-634.

Johannes, J. 1948. Operating and procedural advantages of departmental group incentives. N.A.C.A. Bulletin (September 15): 69-76.

John, R. C. 1956. Accounting in a professional stock theatre. N.A.C.A. Bulletin (October): 251-256.

Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.

Johnson, E. 1950. Working capital yields to budgetary control. N.A.C.A. Bulletin (July): 1333-1346.

Johnson, E. K. 1944. Establishing control of billing and shop orders. N.A.C.A. Bulletin (June 15): 1108-1116.

Johnson, E. K. 1945. Control of work in process inventories. N.A.C.A. Bulletin (November 15): 232-252.

Johnson, E. K. 1949. An accounting procedure for expenditures on experimental projects. N.A.C.A. Bulletin (July 1): 1267-1278.

Johnson, E. K. 1950. Jim Jones writes up his cost procedures. N.A.C.A. Bulletin (May): 1061-1070.

Johnson, R. E. 1956. Laboratory stores on tabulating machines. N.A.C.A. Bulletin (July): 1371-1380.

Johnson, R. I. 1948. A post-sale record for manufacturing equipment. N.A.C.A. Bulletin (April 1): 955-960.

Jones, D. C. and W. G. Titmas. 1955. Dimensions of effective budgeting. N.A.C.A. Bulletin (October): 198-203.

Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin (January 1): 511-533.

Jones, R. P. 1956. Developing a machine operation incentive. N.A.C.A. Bulletin (January): 619-625.

Jones, W. C. 1956. Target areas for lowering costs. N.A.C.A. Bulletin (April): 964-971.

Jordan, J. P. 1920. Foundry costs. National Association of Cost Accountants Official Publications (September): 3-15 and Managerial uses of foundry costs. A3-A13.

Jordan, J. P. 1920. Managerial uses of foundry costs. National Association of Cost Accountants Official Publications (December).

Jordon, J. P. 1930. Executive and key men incentives. N.A.C.A. Bulletin (May 1): 1127-1175.

Jordan, W. L. 1932. Cash procedure for branch houses. N.A.C.A. Bulletin (July 15): 1523-1526.

Judd, F. 1953. Fixed asset procedures of a tobacco manufacturer. N.A.C.A. Bulletin (January): 678-685.

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

Julius, R. J. 1953. A bonus plan for the plant's "key" men. N.A.C.A. Bulletin (October): 205-215.

Jung, P. C. 1925. A system of labor control for payroll and cost purposes. N.A.C.A. Bulletin (September 1): 3-17.

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

Kahl, A. C. 1947. Cost control for motor carrier operators. N.A.C.A. Bulletin (October 15): 213-222.

Kahn, L. B. and W. W. Suojanen. 1955. Useful activity indexes by inventory fractionation. N.A.C.A. Bulletin (January): 672-681.

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kamman, A. O. 1956. Government contract terminations. N.A.C.A. Bulletin (September): 71-82.

Kamsky, L. 1955. Cost analysis for improved return on investment. N.A.C.A. Bulletin (July): 1443-1451.

Karmgard, E. C. 1948. Profile of an accounting executive. N.A.C.A. Bulletin (June 15): 1299-1303.

Karosen, M. E. 1956. Sales branch inventory control procedures. N.A.C.A. Bulletin (December): 553-558.

Kasney, J. J. and C. M. Bristol Jr. 1956. A tabulating method of inventory control. N.A.C.A. Bulletin (April): 1010- 1014.

Kasper, A. A. 1950. A bonus plan for operating department heads. N.A.C.A. Bulletin (November): 268-273.

Kasper, A. A. 1951. Budgetary control works at Squad D Company. N.A.C.A. Bulletin (December): 454-462.

Kauffman, G. E. 1952. Preparing to report for renegotiation. N.A.C.A. Bulletin (January): 575-583.

Kayser, A. S. 1934. Accounting and stock control for a producers' cooperative association. N.A.C.A. Bulletin (July 15): 1289-1304.

Kean, M. J. 1956. Preparing a chart and manual of accounts. N.A.C.A. Bulletin (April): 1002-1009.

Keefe, J. J. 1923. Cost accounting in the tool steel industry. National Association of Cost Accountants Official Publications (February 15): 3-14.

Keehn, R. P. 1953. A material utilization incentive plan. N.A.C.A. Bulletin (October): 224-235.

Keiser, A. A. 1935. Mechanical check writing. N.A.C.A. Bulletin (October 1): 148-155.

Keller, I. W. 1939. The function of costs in a joint-products industry. N.A.C.A. Bulletin (November 15): 359-372.

Keller, I. W. 1945. The application of standards to a job-order cost system. N.A.C.A. Bulletin (September 1): 3-21. (Volume 27, issue 1).

Keller, I. W. 1946. Administration expense standards. N.A.C.A. Bulletin (July 15): 1079-1094.

Keller, I. W. 1948. The critical areas of material cost control. N.A.C.A. Bulletin (July 15): 1409-1420.

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

Keller, I. W. 1949. Relative profit margin approach to distribution costing. N.A.C.A. Bulletin (March 1): 759-770.

Keller, I. W. 1951. Up-to-the-minute costs for management planning. N.A.C.A. Bulletin (March): 782-794.

Keller, I. W. 1953. Shall we lease or buy equipment? N.A.C.A. Bulletin (September): 34-47.

Keller, I. W. 1955. Faster depreciation - The glitter's not all gold. N.A.C.A. Bulletin (April): 1027-1040.

Keller, I. W. 1957. Pricing for return on capital employed. N.A.C.A. Bulletin (January): 635-646.

Keller, W. 1941. Accounting problems under priority regulations of production and sales. N.A.C.A. Bulletin (December 1): 425-434.

Kelley, E. W. 1951. Distribution cost control - and beyond. N.A.C.A. Bulletin (April): 907-922.

Kemp, N. J. 1957. A job order cost system for a heavy machinery company. N.A.C.A. Bulletin (April): 1033-1046.

Kemp, W. S. 1926. Budgets and pre-determination of costs. N.A.C.A. Bulletin (July 15): 817-827.

Kempster, J. H. 1949. Break-even analysis - Common ground for the economist and the cost accountant. N.A.C.A. Bulletin (February 15): 711-720.

Kempster, J. H. 1953. Using N.A.C.A. publications in teaching. N.A.C.A. Bulletin (August): 1618-1625.

Kempster, J. H. 1953. You can say it by formula. N.A.C.A. Bulletin (December): 513-514.

Kempster, J. H. 1956. How we project our capital needs. N.A.C.A. Bulletin (May): 1080-1091.

Kempster, J. H. and V. A. Clark. 1954. Avenues for inventory control analysis. N.A.C.A. Bulletin (July): 1406-1415.

Kendall, J. P. 1924. The expense of power and building service. National Association of Cost Accountants Official Publications (February 1): 3-9.

Kennon, W. 1955. Product mix control by activity analysis. N.A.C.A. Bulletin (November): 319-334.

Kenny, L. B. 1955. Costing in commission finishing of textiles. N.A.C.A. Bulletin (November): 354-361.

Kercher, J. W. 1952. "Lifo" dollar method - An application. N.A.C.A. Bulletin (November): 366-375.

Kerns, W. A. 1956. One approach to useful product profit statements. N.A.C.A. Bulletin (April): 997-1001.

Keys, C. R. 1929. Costs in airplane construction and transportation. N.A.C.A. Bulletin (August 1).

Kilduff, F. W. 1928. Inventory control. N.A.C.A. Bulletin (January 1): 477-492.

Kilduff, F. W. 1929. Capital facilities - Accounting principles and methods. N.A.C.A. Bulletin (July 15).

Kilduff, F. W. 1939. Some aspects of inventory control. N.A.C.A. Bulletin (February 15): 779-792.

Kimpel, H. M. 1936. Municipal financial control through modern accounting. N.A.C.A. Bulletin (February 15): 624-636.

Kinderman, B. W. 1947. Controlling material supply and inventories. N.A.C.A. Bulletin (October 15): 210-212.

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

Kindley, R. W. 1955. Daily balancing of labor loads by work stations. N.A.C.A. Bulletin (November): 382-386.

Kingham, S. B. and T. E. Hauser. 1949. Predetermined payroll for efficient labor accounting and cost control. N.A.C.A. Bulletin (January 15): 586-615.

Kingsbury, C. L. 1941. An incentive bonus plan based on cost efficiency. N.A.C.A. Bulletin (May 1): 965-978.

Klarman, F. C. 1953. Pre-process storage control of tanner's hides. N.A.C.A. Bulletin (July): 1478-1479.

Klecan, F. E. 1956. Flexible inventory control by mechanization. N.A.C.A. Bulletin (April): 1014-1021.

Klein, F. 1935. Maintenance costs and control. N.A.C.A. Bulletin (March 15): 790-802.

Klein, F., R. M. Woodham and E. O. Lothrop. 1940. Accounting problems on government contracts. N.A.C.A. Bulletin (July 1): 1361-1382.

Kleinau, G. R. 1942. Figures for management. N.A.C.A. Bulletin (February 15): 848-854.

Kleinau, G. R. 1945. Accounting efficiencies in small companies. N.A.C.A. Bulletin (October 15): 147-163.

Kleinhaus, H. I. 1938. Uniform accounting procedure as an aid in reducing retail operating costs. N.A.C.A. Bulletin (January 1): 519-533.

Kleinschmidt, E. A. 1933. Budgetary control of branch office expense. N.A.C.A. Bulletin (March 1): 985-1006. 

Klimmer, G. D. 1922. Methods of accounting for waste in a cotton spinning mill. National Association of Cost Accountants Official Publications (February): 3-14.

Kline, F. 1936. Some developments in variable budgeting. N.A.C.A. Bulletin (June 1): 1155-1171.

Kline, G. H. 1954. A refresher on physical inventory-taking. N.A.C.A. Bulletin (October): 271-275.

Knapp, C. H. 1930. Allocation of selling and administrative costs to the article of sale. N.A.C.A. Bulletin (October 15): 289-305.

Knapp, H. 1933. How to determine costs on pre-determined sales forecasts. N.A.C.A. Bulletin (February 15): 901-930.

Knoeppel, C. E. 1927. How to make accounting effective. N.A.C.A. Bulletin (August 1): 1058-1074.

Knouss, F. T. 1950. Office working conditions are cost factors. N.A.C.A. Bulletin (May): 1097-1103.

Knowles, A. S. and F. C. Means. 1938. A survey of job evaluation as used by industry in determining base rates. N.A.C.A. Bulletin (December 1): 381-416.

Knowlton, D. 1949. Needed - A common language for financial reporting. N.A.C.A. Bulletin (July 15): 1307-1316.

Knuff, W. B. 1932. Speeding up the preparation of financial statements. N.A.C.A. Bulletin (December 1): 521-531.

Kobylarek, W. F. 1950. Control of proposed part and process changes. N.A.C.A. Bulletin (July): 1378-1382.

Koch, W. C. 1921. Cost accounting in the soap industry. National Association of Cost Accountants Official Publications (December 15): 3-13.

Koester, E. R. 1935. Modern time study methods through motion study. N.A.C.A. Bulletin (August 15): 1336-1346.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohl, C. N. 1940. Budgeting for control. N.A.C.A. Bulletin (February 15): 746-757.

Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633.

Kokins, I. W. 1922. The scrap problem. National Association of Cost Accountants Official Publications (March 1): 3-14.

Konopak, L. T. 1952. A production planning procedure. N.A.C.A. Bulletin (April): 958-968.

Koontz, M. M. 1956. Choose the computer the company needs. N.A.C.A. Bulletin (July): 1317-1322.

Koontz, M. M. 1957. Modern communications for modern equipment. N.A.C.A. Bulletin (January): 613-625.

Korsmeyer, E. W. 1950. Interpretation of earnings changes in an oil company. N.A.C.A. Bulletin (July): 1383-1392.

Kosloske, R. A. 1952. A pattern for substantiating quantity discounts. N.A.C.A. Bulletin (December): 479-489.

Kozmetsky, G. 1949. What operating data for collective bargaining? N.A.C.A. Bulletin (July 15): 1317-1324.

Krage, F. W. 1935. Head office inventory control. N.A.C.A. Bulletin (May 15): 1010-1021.

Kramer, L. L. 1952. Construction accounting in a decentralized company. N.A.C.A. Bulletin (March): 818-829.

Kramer, P. 1947. Selling overhead to inventory. N.A.C.A. Bulletin (January 15): 587-603.

Kress, A. W. 1936. A summary sheet for analysis and control of depreciation. N.A.C.A. Bulletin (July 1): 1266-1273.

Krueger, E. W. 1933. An outline of the practical application to industry of the proposed National Industrial Recovery Act. N.A.C.A. Bulletin (June 15): 1465-1476.

Krut, J. A. 1940. Methods and procedures of the G. C. Murphy Company. N.A.C.A. Bulletin (June 15): 1291-1305.

Kudert, F. O. 1941. Establishing relative burden rates on a machine-hour basis. N.A.C.A. Bulletin (December 1): 435-446.

Kupfer, T. M. 1955. The tax status of the direct costing method. N.A.C.A. Bulletin (April): 1041-1046.

Kutvirt, O. 1956. Departmentalization of return-on-investment. N.A.C.A. Bulletin (October): 208-217.

Lacenski, J. E. 1957. Consigned stock inventory and activity control procedure. N.A.C.A. Bulletin (March): 912-921.

Lafferty, G. W. 1948. Making industrial accounting real to the student. N.A.C.A. Bulletin (January 1): 517-527.

Lafferty, G. W. 1949. The auditor and standard costs. N.A.C.A. Bulletin (March 15): 819-832.

Lamond, A. W. H. 1954. A British study in profit graphs. N.A.C.A. Bulletin (April): 947-962.

Lamperti, F. A. 1944. Termination organization and procedures. N.A.C.A. Bulletin (April 1): 823-843.

Landman, J. H. 1951. Operating under new excess profits tax law. N.A.C.A. Bulletin (June): 1226-1241.

Lang, H. H. 1933. Engineering principles applied to the printing industry. N.A.C.A. Bulletin (March 15): 1017-1036.

Lang, T. 1947. Concepts of cost, past and present. N.A.C.A. Bulletin (July 15): 1377-1390.

Langee, R. 1950. The "timeduction" twin incentive plan. N.A.C.A. Bulletin (December): 391-402.

Langenberg, W. 1952. An experiment in productivity measurement. N.A.C.A. Bulletin (January): 584-585.

Langenberg, W. 1953. Increasing productivity through control reports. N.A.C.A. Bulletin (April): 982-993.

Langenberg, W. 1955. A case in cost system revision. N.A.C.A. Bulletin (June): 1273-1286.

Lanphier, C. H. and C. L. Clark. 1948. A practical alternative to renegotiation. N.A.C.A. Bulletin (September 1): 13-20.

Lansberg, A. W. 1952. Fifteen months with price controls. N.A.C.A. Bulletin (April): 921-931.

Largerquist, E. A. 1956. Budgeting for departmental cost control. N.A.C.A. Bulletin (April): 956-963.

La Rose, E. S. 1928. Keys to internal control of costs. N.A.C.A. Bulletin (October 15).

LaRose, E. S. 1937. Frozen capital made productive by inventory control. N.A.C.A. Bulletin (February 1): 623-645.

Larson, J. G. 1952. Utilizing past, present and future costs. N.A.C.A. Bulletin (February): 695-704.

Lasser, J. K. and J. A. Gerardi. 1936. The relation of accountants to Federal Securities Act. N.A.C.A. Bulletin (July 15): 1289-1313.

Lause, M. A. 1937. A practical group bonus plan. N.A.C.A. Bulletin (January 15): 567-578.

Lause, M. A. and F. A. Boettger. 1938. Presentation and use of cost control data. N.A.C.A. Bulletin (March 15): 797-819.

Lawrence, C. 1954. Education for cost control: Round-table method. N.A.C.A. Bulletin (June): 1295-1299.

Lawrence, G. D. 1949. Computing the premium cost of small orders. N.A.C.A. Bulletin (December): 469.

Lawrence, M. E. 1932. Records and methods of operation of a patent department. N.A.C.A. Bulletin (April 15): 1097-1105.

Lawrence, P. A. 1947. Making the office pay a profit. N.A.C.A. Bulletin (July 15): 1396-1408.

Lawrence, W. B. 1921. Uniform cost accounting methods in the printing industry. National Association of Cost Accountants Official Publications (August): 3-18.

Lawrence, W. B. 1930. Weaknesses in standard costs. N.A.C.A. Bulletin (July 15): 1493-1506.

Lawson, W. F. 1936. The application of bank costs to depositor's accounts. N.A.C.A. Bulletin (March 1): 701-707.

Lay, C. F. 1949. The functional cycles of accounting and management. N.A.C.A. Bulletin (June 15): 1175-1182.

Learoyd, J. S. Jr. 1938. Obsolescence in the electric lamp industry. N.A.C.A. Bulletin (April 15): 950-960.

Learson, T. V. 1956. Plan your computer installation. N.A.C.A. Bulletin (July): 1311-1316.

Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.

Lechner, V. F. 1941. Use of duplicator for wage payment and production control. N.A.C.A. Bulletin (July 15): 1333-1342.

Lecky, E. S. 1954. Lower standards - That's cost reduction. N.A.C.A. Bulletin (August): 1598-1605.

Lecky, E. S. 1956. Useful cost data results from cooperation. N.A.C.A. Bulletin (June): 1276-1277.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Lee, M. A. 1933. Production control as a remedy for the depression. N.A.C.A. Bulletin (October 1): 167-173.

Lee, W. C. 1945. Modern payroll accounting is a "must". N.A.C.A. Bulletin (June 1): 887-902.

Lehn, F. D. 1939. Principles and methods of measuring office activities. N.A.C.A. Bulletin (May 15): 1169-1190.

Leland, T. W. 1951. Economy studies for replacement decisions. N.A.C.A. Bulletin (April): 930-939.

Lemay, J. W. Jr. 1951. Costing methods for natural gasoline. N.A.C.A. Bulletin (November): 324-331.

Lemley, B. W. 1932. Value of appraisals to the cost accountant. N.A.C.A. Bulletin (May 1): 1175-1181.

Leslie, J. C. 1934. Profit control in a wholesale paper company. N.A.C.A. Bulletin (April 15): 953-967.

Lewan, L. C. 1951. Performance reports in a tabulating unit. N.A.C.A. Bulletin (April): 923-927.

Lewis, E. E. 1940. The control of capital expenditures and investment. N.A.C.A. Bulletin (November 15): 280-288.

Lewis, G. W. 1954. A free-curve depreciation method. N.A.C.A. Bulletin (May): 1179-1181.

Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.

Lewis, W. E. 1952. Reports through the eyes of management. N.A.C.A. Bulletin (June): 1172-1178.

Lewis, W. L. 1927. Furnishing financial statements within ten days after closing. N.A.C.A. Bulletin (March 15): 654-663.

Lincoln, D. F. 1951. Ten qualifications of a plant controller. N.A.C.A. Bulletin (April): 940-945. (Character, breadth, judgment, technique, accuracy, initiative, quickness, supervision, interest, and congeniality).

Linderman, W. H. 1953. Shall we sell the building and lease it back? N.A.C.A. Bulletin (September): 50-59.

Lindquist, C. E. 1951. Improving the office product and operations. N.A.C.A. Bulletin (May): 1003-1012.

Lindsay, J. R. 1939. Controllable loss factors in the baking industry. N.A.C.A. Bulletin (June 15): 1315-1323.

Lindsey, D. H. 1956. Problems in analysis of return on investment. N.A.C.A. Bulletin (February): 713-720.

Linnenkohl, K. E. 1949. Daily report basis for planning and control in the flour milling industry. N.A.C.A. Bulletin (February 15): 721-728.

Liptak, J. D. 1956. Responsibility charting - A methods tool. N.A.C.A. Bulletin (May): 1112-1118.

Listebarger, K. 1957. Using an index to anticipate impact of cost changes. N.A.C.A. Bulletin (May): 1135-1141.

Litchfield, A. C. and C. M. Spinning. 1931. Cost accounting in tire production. N.A.C.A. Bulletin (January 1): 747-760. (Volume 12, issue 9).

Little, W. D. 1941. Measuring accounting results. N.A.C.A. Bulletin (February 15): 651-663.

Livingston, D. A. 1953. Chart books for better guidance on operations. N.A.C.A. Bulletin (November): 362-375. (Monsanto's charts and graphs. These include a chart for ROI similar to Dupont's and several graphs such as return on average investment, sales to property, net income to sales, cost of goods sold to sales, and sales growth).

Livingston, J. A. 1940. Forecasting. N.A.C.A. Bulletin (December 1): 337-355.

Livingston, W. G. 1956. Clarifying return-on-investment determination. N.A.C.A. Bulletin (October): 218-230.

Lochiel, R. G. 1953. All-level cost control for the management team. N.A.C.A. Bulletin (May): 1158-1169.

Lochiel, R. G. 1957. Solving cost problems in airline management. N.A.C.A. Bulletin (April): 1022-1032.

Lockrow, F. E. 1946. A study of operations of a salvage division. N.A.C.A. Bulletin (January 1): 401-406.

Lockwood, J. 1934. Some phases of T. V. A. accounting. N.A.C.A. Bulletin (October 15): 143-156.

Loncar, F. E. 1956. Budgetary planning - Yesterday and today. N.A.C.A. Bulletin (April): 949-955.

Lonergan, T. F. 1956. Housecleaning the corporate records. N.A.C.A. Bulletin (February): 767-773.

Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.

Longenecker, R. E. 1954. Reporting - For profit's sake. N.A.C.A. Bulletin (August): 1551-1563.

Longeway, G. A. 1941. Some management problems involved in defense contracts. N.A.C.A. Bulletin (June 15): 1181-1191.

Lorimer, R. L. 1955. The smaller company faces electronics. N.A.C.A. Bulletin (October): 269-271.

Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Lowe, R. A. 1950. Application of performance standards to maintenance workers and their extension to other indirect groups. N.A.C.A. Bulletin (June): 1237-1250.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

Ludwig, J. W. 1954. Inaccuracies in direct costing. N.A.C.A. Bulletin (March): 895-906.

Luenstroth, H. W. 1938. Customer's accountants. N.A.C.A. Bulletin (January 15): 561-580.

Luenstroth, H. W. 1952. The case for direct costing. N.A.C.A. Bulletin (August): 1479-1495.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Lukens, W. P. 1932. The partnership between accounting and management. N.A.C.A. Bulletin (May 15): 1227-1238.

Lurie, A. G. 1953. Controlling research costs with a budget. N.A.C.A. Bulletin (March): 894-901.

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147. 

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Lyon, G. C. 1955. Accounting for promotion when samples are salable. N.A.C.A. Bulletin (October): 211-218.

MacCauley, F. A. 1943. Punched-card system of payroll and labor cost accounting. N.A.C.A. Bulletin (February 15): 685-702.

MacDougall, C. 1954. Advertising agencies need client costs. N.A.C.A. Bulletin (April): 1033-1034.

MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).

MacGregor, J. M. and H. Van Voorhis. 1951. Cost control in the U.S. Air Force. N.A.C.A. Bulletin (November): 302-312.

Machinery Bldrs. Soc. 1924. A foundry cost system. National Association of Cost Accountants Official Publications (May 15): 3-14.

Mack, J. W. 1954. Fixed asset planning - And a fleet economy study. N.A.C.A. Bulletin (August): 1606-1612.

Mackenzie, D. G. 1952. Industry accounting manuals today. N.A.C.A. Bulletin (July): 1354-1362.

MacMillan, O. T. 1934. Cost distribution in the telephone business. N.A.C.A. Bulletin (June 1): 1163-1174.

Madden, J. T. 1928. Economic considerations affecting commercial budgets. N.A.C.A. Bulletin (July 15): 1289-1300.

Madison, W. J. 1933. Accounting for repairs. N.A.C.A. Bulletin (January 1): 689-704.

Magee, J. F. 1954. Enter - Operations research. N.A.C.A. Bulletin (June): 1252-1260.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Magor, D. M. 1942. Job evaluation for salaried positions. N.A.C.A. Bulletin (June 15): 1354-1364.

Mahon, J. J. Jr. 1945. Tax effects of T-Day and V-Day. N.A.C.A. Bulletin (March 15): 701-719.

Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.

Makepeace, R. S. 1954. What happens to costs when we run overtime? N.A.C.A. Bulletin (February): 766-771.

Makepeace, R. S. 1956. Distribution of selling and general costs. N.A.C.A. Bulletin (September): 40-47.

Mallet, L. C. 1937. Problems in costing airplanes. N.A.C.A. Bulletin (June 15): 1152-1158.

Manrara, L. V. 1949. We are dragging our anchor - The drift from historical cost. N.A.C.A. Bulletin (November): 243-252. (Accountants need to define the boundaries of accounting, adopt historical cost as the only basis of accounting, and eliminate cost or market, LIFO, the base stock valuation method, and depreciation on replacement values).

Manteuffel, C. E. 1954. A case in systematic sales forecasting. N.A.C.A. Bulletin (March): 819-828.

March, J. H. 1952. Applying burden by production factors. N.A.C.A. Bulletin (April): 911-920.

Marder, J. I. 1950. Welcome stranger: The control of hotel guest accounts. N.A.C.A. Bulletin (June): 1257-1265.

Margeson, C. F. 1946. Control of printed forms. N.A.C.A. Bulletin (August 15): 1202-1208.

Margulies, W. 1941. Controlling the costs of a credit and collection department. N.A.C.A. Bulletin (September 15): 67-85.

Markell, R. A. 1955. Standards revision tells the story of trends. N.A.C.A. Bulletin (May): 1131-1137.

Marks, H. K. 1944. Relief provisions of the excess profits tax law, including Section 722. N.A.C.A. Bulletin (March 1): 683-718.

Marks, J. H. 1929. How group time standards reduce costs. N.A.C.A. Bulletin (April 15).

Marks, W. C. 1953. Better administration through better methods. N.A.C.A. Bulletin (January): 627-634.

Marley, J. L. 1950. Punched card installations must be planned. N.A.C.A. Bulletin (September): 27-38.

Marley, J. L. 1952. Your tabulating installation needs attention. N.A.C.A. Bulletin (December): 516-523.

Marple, R. P. 1943. Practice in accounting for continuous expenditures arising from wartime production. N.A.C.A. Bulletin (April 1): 925-949.

Marple, R. P. 1943. Practice in depreciating and amortizing investment in machinery and equipment. N.A.C.A. Bulletin (May 1): 1109-1122.

Marple, R. P. 1947. Research the key to improved industrial accounting. N.A.C.A. Bulletin (January 2): 531-539.

Marquart, S. E. 1952. Plant accounting records for an oil refinery. N.A.C.A. Bulletin (December): 545-557.

Marquis, J. D. 1950. Rounding out the information presented to the management group. N.A.C.A. Bulletin (March): 875-876.

Marsh, A. P. 1950. A fixed asset physical inventory procedure. N.A.C.A. Bulletin (April): 955-956.

Marsh, G. W. 1953. What our plant accounting program covers. N.A.C.A. Bulletin (April): 1021-1030.

Marsh, W. P. 1940. Budgeting for the smaller company. N.A.C.A. Bulletin (June 1): 1233-1243.

Martin, A. 1939. The control of direct and indirect labor costs. N.A.C.A. Bulletin (April 1): 991-1012.

Martin, C. H. 1942. Subcontracting expands the internal audit program. N.A.C.A. Bulletin (April 1): 1049-1058.

Martin, D. W. 1934. The depreciation policy of the Bureau of Internal Revenue under T. D. 4422. N.A.C.A. Bulletin (November 1): 235-242.

Martin, E. Sr. 1954. Equipment replacement policy - And application. N.A.C.A. Bulletin (February): 715-730.

Martin, E. N. Sr. 1951. Standard costs for control in sugar refining. N.A.C.A. Bulletin (July): 1313-1326.

Martin, E. N. Sr. 1955. We studied and applied statistics for control. N.A.C.A. Bulletin (October): 219-237. (Discussion of four levels of understanding of statistical techniques, and illustrations of how X bar and range charts are developed).

Masimore, R. N. 1954. Better utilization of the timekeeper's time. N.A.C.A. Bulletin (August): 1629-1633.

Mason, P. 1945. Some fundamentals of cost accounting. N.A.C.A. Bulletin (April 1): 735-746.

Mason, P. 1947. Accounting during inflation and deflation. N.A.C.A. Bulletin (April 1): 933-940.

Matthews, A. F. Jr. 1949. Controlling manufacturing expenses through applied flexible budgeting. N.A.C.A. Bulletin (December): 455-462.

Matthias, S. C. 1952. Accounting for a bulk oil plant. N.A.C.A. Bulletin (December): 535-544.

Matthias, S. C. 1956. Property records have heightened relevance. N.A.C.A. Bulletin (January): 657-662.

Matz, A. 1945. Uniformity in German cost methods. N.A.C.A. Bulletin (September 15): 59-72.

Mauriello, J. A. 1954. Convertibility of direct and conventional costing. N.A.C.A. Bulletin (March): 888-894.

Maury, J. L. 1932. Mine accounting. N.A.C.A. Bulletin (October15): 243-266.

May, P. A. 1955. Profit polygraph for product mix evaluations. N.A.C.A. Bulletin (November): 307-318.

Mayhew, W. E. 1947. Cost accounting for food processors. N.A.C.A. Bulletin (February 1): 647-668.

Mayle, P. J. 1931. Machine accounting application to receivables. N.A.C.A. Bulletin Section II (December 1).

Maynard, H. W. 1927. The accounting technique for standard costs. N.A.C.A. Bulletin (February 15): 542-563.

Mazur, M. J. 1948. Developing total and unit costs by types of work on construction projects. N.A.C.A. Bulletin (May 1): 1077-1086.

McAnly, H. T. 1945. Cost accounting and business survival. N.A.C.A. Bulletin (July 1): 983-993.

McAnly, H. T. 1951. Allowable costs under government contracts. N.A.C.A. Bulletin (February): 675-687.

McAnly, H. T. 1956. Some fundamentals of costs for pricing. N.A.C.A. Bulletin (January): 606-610.

McAuley, F. D. 1949. Retail inventory method adapted to appliance merchandising in a public utility. N.A.C.A. Bulletin (June 1): 1119-1134.

McBride, J. A. Jr. 1952. Programming and recording insurance. N.A.C.A. Bulletin (March): 807-812.

McCaffery, J. J. 1921. Cost methods in a woodworking plant. National Association of Cost Accountants Official Publications (September 1): 3-16.

McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.

McClary, E. S. 1933. Accident prevention. N.A.C.A. Bulletin (March 1): 1007-1014.

McCormick, J. A. 1955. Wage and salary administration. N.A.C.A. Bulletin (July): 1508-1515.

McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.

McEachren, J. W. 1940. Can standard costs be standardized? N.A.C.A. Bulletin (February 1): 681-692.

McFadden, J. A. Jr. 1951. Cost accounting for a research laboratory. N.A.C.A. Bulletin (March): 822-838.

McFadden, J. A. Jr. 1953. Industrial research has accounting problems. N.A.C.A. Bulletin (June): 1327-1339.

McFadden, J. A. 1956. Organizing new product development. N.A.C.A. Bulletin (March): 832-840.

McFarland, W. B. 1939. When is selling at a loss a profitable business policy? N.A.C.A. Bulletin (November 1): 328-339.

McGeorge, R. T. 1949. "Extra work voucher" system for disclosure and control of labor variances. N.A.C.A. Bulletin (September): 23-30.

McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.

McIntosh, M. C. 1943. Government policies in cost definitions under cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (April 1): 891-901.

McKibbin, R. C. 1947. Valuing flour mill inventories. N.A.C.A. Bulletin (May 1): 1076-1085.

McKinnon, W. L. 1950. Planned control of costs in the research division of an oil company. N.A.C.A. Bulletin (June): 1197-1211.

McKinsey, J. O. 1922. Relation of budgetary control to cost accounting. National Association of Cost Accountants Official Publications (January 15): 3-14.

McKenzie, W. M. 1944. Controlling bank costs. N.A.C.A. Bulletin (September 15): 39-54.

McLaughlin, F. J. Jr. 1957. A cost system for a synthetic fiber plant. N.A.C.A. Bulletin (January): 671-679.

McMullen, J. E. 1941. The controller as co-ordinator. N.A.C.A. Bulletin (June 1): 1121-1135.

McMullen, T. A. 1947. Operating a systems department. N.A.C.A. Bulletin (March 1): 819-828.

McNamara, J. P. 1950. The tax side of pension planning. N.A.C.A. Bulletin (July): 1319-1331.

McNeill, W. I. 1945. Standards - Can they be swallowed whole? N.A.C.A. Bulletin (December 1): 294-298.

McNiece, T. M. 1925. Cost accounting and foreman's departmental activities. National Association of Cost Accountants Official Publications (July 1): 3-13.

McNiece, T. M. 1929. Measurement and control of selling distribution costs. N.A.C.A. Bulletin (March 1).

McNitt, D. B. 1955. A standard hour incentive in a service company. N.A.C.A. Bulletin (January): 715-721.

McQueen, M. W. 1941. Accounting for air transportation. N.A.C.A. Bulletin (December 1): 345-369.

McVicker, J. L. 1921. Securing effective work from labor. National Association of Cost Accountants Official Publications (November 15): 3-14.

Meinholz, R. S. 1956. Product testing costs of a mill laboratory. N.A.C.A. Bulletin (July): 1364-1370.

Meisky, E. C. 1953. Tax planning involves the cost accountant. N.A.C.A. Bulletin (March): 853-860.

Mengel, C. E. 1941. Anthracite production costs. N.A.C.A. Bulletin (April 15): 893-898.

Mengel, M. E. 1946. A simplified method for figuring payrolls. N.A.C.A. Bulletin (June 15): 1020-1026.

Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Merrick, J. F. 1950. An application of a basic standard rate to direct labor. N.A.C.A. Bulletin (August): 1475-1486.

Merrifield, D. E. 1949. Keying the sales budget to customer buying needs. N.A.C.A. Bulletin (January 1): 547-550.

Merrill, P. C. 1933. Costs in the soap industry. N.A.C.A. Bulletin (July 15): 1571-1585.

Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.

Merritt, L. A. 1945. Office centralization for greater efficiency. N.A.C.A. Bulletin (June 15): 966-977.

Metcalf, H. E. 1957. Factors to be considered in designing a production control system. N.A.C.A. Bulletin (March): 893-898.

Mettler, F. L. 1951. Before-the-fact control of capital outlay. N.A.C.A. Bulletin (June): 1242-1250.

Metzger, A. 1931. Mechanical cost accounting for color printing. N.A.C.A. Bulletin (October 15): 225-241.

Meyer, R. L. 1956. Installing a job evaluation program. N.A.C.A. Bulletin (August): 1518-1527.

Miccio, J. V. 1948. Objectives and fundamentals of wage incentive plans. N.A.C.A. Bulletin (September 15): 59-68.

Miccio, J. V. 1949. Quality maintenance features of wage incentive plans. N.A.C.A. Bulletin (July 1): 1243-1254.

Mickelson, J. F. 1947. Standard costs applied to the manufacture of silverware. N.A.C.A. Bulletin (December 15): 445-458.

Middleton, J. H. 1933. Baking costs. N.A.C.A. Bulletin (January 15): 759-776.

Miller, A V. 1935. Pay-roll information required by social security laws. N.A.C.A. Bulletin (December 15): 384-391.

Miller, H. B. 1956. Coping with loss from small orders. N.A.C.A. Bulletin (May): 1106-1111.

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Miller, K. E. 1940. Computing seasonal indexes. N.A.C.A. Bulletin (June 1): 1259-1270.

Miller, L. W. and G. R. Knight. 1957. Applying accounting and engineering skills for better controls. N.A.C.A. Bulletin (March): 863-868.

Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.

Miller, R. A. 1953. Why not use accounting terminology? N.A.C.A. Bulletin (August): 1642-1645.

Miller, W. W. 1946. Standard costs and their relation to cost control. N.A.C.A. Bulletin (April 1): 663-673.

Miller, W. W. 1947. Costs for plans and policies. N.A.C.A. Bulletin (September 15): 55-64.

Millians, P. M. 1937. Management control of ship-line operation. N.A.C.A. Bulletin (September 1): 1-18. (Volume 19, issue 1).

Miner, R. B. 1953. What do expense surveys signify? N.A.C.A. Bulletin (October): 186-199.

Mirrielees, R. K. 1954. Using replacement-value depreciation in costs. N.A.C.A. Bulletin (May): 1156-1163.

Mitchell, D. 1954. Control numbers for engineering department costs. N.A.C.A. Bulletin (December): 550-557.

Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Moe, G. A. 1943. The Bureau of the Budget and governmental budgeting in wartime. N.A.C.A. Bulletin (September 15): 43-62.

Moffitt, D. S. 1951. Is own product research a current fixed expense? N.A.C.A. Bulletin (June): 1251-1254.

Moffitt, D. S. 1952. Preparing your argument in renegotiation. N.A.C.A. Bulletin (May): 1105-1110.

Moffitt, D. S. 1953. Consider the needs of the reportee. N.A.C.A. Bulletin (October): 200-204.

Moffitt, D. S. 1953. Time control of contract research. N.A.C.A. Bulletin (June): 1340-1346.

Moffitt, D. S. 1954. Perspective on the new renegotiation act. N.A.C.A. Bulletin (December): 513-519.

Moffitt, D. S. 1955. Fixed cost control to permit cycle analysis. N.A.C.A. Bulletin (July): 1463-1467.

Mogel, L. F. 1932. Accounting for loss of imperfects. N.A.C.A. Bulletin (June 15): 1417-1422.

Mogel, L. F. 1935. Basic standard costs as applied to a hosiery mill. N.A.C.A. Bulletin (May 1): 961-998.

Montgomery, R. H. 1936. The natural business year. N.A.C.A. Bulletin (November 15): 305-322.

Montgomery, W. B. 1934. Equipment and depreciation control through the use of tabulating cards. N.A.C.A. Bulletin (August 15): 1385-1394.

Moore, H. A. 1946. Cost records for the home building industry. N.A.C.A. Bulletin (January 1): 407-414.

Moore, M. A. 1954. Responsibilities of the industrial accountant. N.A.C.A. Bulletin (August): 1564-1574.

Moorman, H. C. 1932. A unified method of cost keeping and production control for a small plant. N.A.C.A. Bulletin (June 1): 1317-1330.

Morgan, C. 1927. Measures of business efficiency. N.A.C.A. Bulletin (September 1).

Morgan, R. A. 1948. Meeting management's need for men trained in industrial accounting. N.A.C.A. Bulletin (June 1): 1219-1227.

Morgan, R. A. 1947. Disposal of peacetime surpluses. N.A.C.A. Bulletin (June 1): 1230-1238.

Morris, T. P. 1956. A conversion to punched card accounting. N.A.C.A. Bulletin (August): 1457-1469.

Morrison, D. J. 1948. Accounting control of the operations of a small hospital. N.A.C.A. Bulletin (June 15): 1289-1298.

Moss, M. J. 1954. Developmental costs in the plant. N.A.C.A. Bulletin (May): 1114-1123.

Mount, O. E. 1947. Management and the accountant. N.A.C.A. Bulletin (January 15): 608-616.

Mueller, R. K. 1953. Statistical control aids management-by-exception. N.A.C.A. Bulletin (June): 1297-1306. (Discussion and illustration of a control chart).

Mueller, W. E. 1931. Cost accounting for a fleet of delivery trucks. N.A.C.A. Bulletin Section II (October 15).

Muller, R. 1926. Crop and field cost accounting on Hawaii's sugar plantations. N.A.C.A. Bulletin (December 15): 357-380.

Muller, W. A. 1952. A study in materials control. N.A.C.A. Bulletin (July): 1330-1338.

Mulherin, F. X. 1950 Control of unmetered taxicab revenue and operations. N.A.C.A. Bulletin (May): 1105-1106.

Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.

Murphy, A. E. 1934. The "how" of budgeting. N.A.C.A. Bulletin (March 15): 839-849.

Murphy, J. A. 1956. How an airline uses its operating statistics. N.A.C.A. Bulletin (November): 415-424.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

Murray, J. P. 1953. Flexing the flexible budget before - Not after. N.A.C.A. Bulletin (November): 321-329.

Murrell, E. 1955. Taking purchase-related costs to products. N.A.C.A. Bulletin (December): 540-542.

Musgrave, W. A. 1923. Cotton mill costs. National Association of Cost Accountants Official Publications (August 1): 3-19.

Muth, F. J. 1947. Selling budgetary control to the supervisor. N.A.C.A. Bulletin (August 15): 1501-1511.

Muth, F. J. 1950. Establishing priority and profitability tests for proposed capital expenditures. N.A.C.A. Bulletin (June): 1187-1196.

Muth, F. J. 1954. Return on capital employed - Measure of management. N.A.C.A. Bulletin (February): 699-710.

Myers, G. R. 1952. Timekeeping for incentives and process control. N.A.C.A. Bulletin (October): 246-253.

Myers, H. J. 1931. The installation of standard costs. N.A.C.A. Bulletin (August 1): 1843-1858.

Myers, H. J. 1937. Standards for manufacturing expense. N.A.C.A. Bulletin (November 15): 318-329.

Myers, H. J. 1942. Co-ordinating material with production needs: Principles seem simple. N.A.C.A. Bulletin (February 1): 793-812.

Myers, H. J. 1943. Do standard costs aid war production? N.A.C.A. Bulletin (September 1): 3-16. (Volume 25, issue 1).

Naab, J. M. 1954. A report on five years of profit sharing. N.A.C.A. Bulletin (July): 1457-1463.

Naab, J. M. 1957. Accounting opportunities in sales and selling costs. N.A.C.A. Bulletin (February): 763-768.

N.A.C.A. 1922. First New England regional cost conference. National Association of Cost Accountants Official Publications (October 15): 1-25.

N.A.C.A. 1922. List of references on interest as an element of cost. National Association of Cost Accountants Official Publications (February 15): 3-10.

N.A.C.A. 1923. Radio education campaign. National Association of Cost Accountants Official Publications (July 2): 3-14.

N.A.C.A. 1923. Papers and discussion - Second New England regional cost conference, Nov. 18, 1922. National Association of Cost Accountants Official Publications (April 2): 3-34.

N.A.C.A. 1923. Papers and discussion - Third New England regional cost conference, May 8-19, 1923. National Association of Cost Accountants Official Publications (June 15).

N.A.C.A. 1924. Annual meeting - Reports of officers and directors. National Association of Cost Accountants Official Publications (December 1): 3-32.

N.A.C.A. 1924. Fourth New England regional cost conference. National Association of Cost Accountants Official Publications (March 15): 3-19.

N.A.C.A. 1925. Annual meeting - Reports of officers and directors. N.A.C.A. Bulletin (November 2): 135-164.

N.A.C.A. Research Staff. 1952. The calculation of variances. N.A.C.A. Bulletin (September): 82-90.

Nad, L. M. 1948. Determination of "LIFO" inventory valuation under the retail inventory method. N.A.C.A. Bulletin (December 15): 457-466.

Nadziejka, E. 1951. Standard labor costs for rayon finishers. N.A.C.A. Bulletin (July): 1335-1343.

Naramore, H. B. 1945. Making standard costs work. N.A.C.A. Bulletin (August 1): 1071-1080.

Narlian, C. A. H. 1922. Flour milling costs. National Association of Cost Accountants Official Publications (May 1): 3-12.

Narin, G. 1934. The value of a material control system. N.A.C.A. Bulletin (July 15): 1283-1288.

National Association of Cost Accountants. 1919. Organization and objectives. National Association of Cost Accountants Official Publications (December): 3-32.

National Association of Cost Accountants. 1920. Accounting for by-products. National Association of Cost Accountants Official Publications (August): 3-16.

National Association of Cost Accountants. 1920. Chapter organization. National Association of Cost Accountants Official Publications (November): 3-12.

National Association of Cost Accountants. 1920. Organization and objectives. National Association of Cost Accountants Official Publications (October): 3-12.

National Association of Cost Accountants. 1933. Essential elements of cost for uniform accounting under the N. R. A. N.A.C.A. Bulletin (December 15): 469-501.

National Association of Cost Accountants. 1933. Provisions of industrial codes and agreements. N.A.C.A. Bulletin (June 15): 1481-1484.

National Association of Cost Accountants. 1933. Summary of proposed National Industrial Recover Act. N.A.C.A. Bulletin (June 15): 1477-1480.

National Association of Cost Accountants. 1933. Survey on asset revaluation, research and service department. N.A.C.A. Bulletin (March 15): 1037-1055.

National Association of Cost Accountants. 1934. Instructions for the preparation of depreciation schedules under T. D. 4422. N.A.C.A. Bulletin (November 1): 253-254.

National Association of Cost Accountants. 1934. Methods and rates of computing depreciation. N.A.C.A. Bulletin (November 1): 255-256.

National Association of Cost Accountants. 1934. Proposed bill before the House of Representatives. N.A.C.A. Bulletin (February 15): 745-749.

National Association of Cost Accountants. 1940. Internal control - A panel discussion. N.A.C.A. Bulletin (August 15): 1519-1544.

National Association of Cost Accountants. 1941. N.A.C.A. research study. N.A.C.A. Bulletin (April 15): 947-963.

National Association of Cost Accountants. 1942. Accounting for materials and related procedures; Report of the systems and methods study group New York Chapter, N.A.C.A. N.A.C.A. Bulletin (August 15): 1657-1681. (Volume 23, issue 24).

National Association of Cost Accountants. 1942. Methods study applied to an accountants payable system: Accounting theory vs application of theory. N.A.C.A. Bulletin (January 15): 641-664.

National Association of Cost Accountants. 1945. New termination cost memorandums. N.A.C.A. Bulletin (March 15): 720-729.

National Association of Cost Accountants. 1948. A reexamination of standard costs. Research Series No. 11. N.A.C.A. Bulletin (February 1): 695-726.

National Association of Cost Accountants. 1949. Symposium. Some procedures for accruing vacation and holiday pay. N.A.C.A. Bulletin (November): 283-286.

National Association of Cost Accountants. 1950. Payday every day - The use of staggered payroll. N.A.C.A. Bulletin (February): 732.

National Association of Cost Accountants. 1950. What responsibilities should the accountant shoulder? A symposium. N.A.C.A. Bulletin (February): 711-714.

National Association of Cost Accountants. 1951. Management accounting in the United States. N.A.C.A. Bulletin (February): 643-657.

National Association of Cost Accountants. 1951. Management accounting in the United States - 2. N.A.C.A. Bulletin (March): 763-781.

National Association of Cost Accountants. 1952. Defense contract pricing: A committee report. N.A.C.A. Bulletin (May): 1031-1042.

National Association of Cost Accountants. 1952. Symposium on maintenance cost control. N.A.C.A. Bulletin (July): 1363-1372.

National Association of Cost Accountants. 1952. Turnover of maintenance supplies. N.A.C.A. Bulletin (December): 565-566.

National Association of Cost Accountants. 1953. Die cost distribution in wire drawing. N.A.C.A. Bulletin (July): 1438-1442. (Survey).

National Association of Cost Accountants. 1954. Return on investment: Gist of a technical service survey. N.A.C.A. Bulletin (February): 711-714.

National Association of Cost Accountants. 1954. European view of management accounting in the U.S. N.A.C.A. Bulletin (April): 977-978.

National Association of Cost Accountants. 1955. Advance summary of N.A.C.A. research study accounting for research and development costs. N.A.C.A. Bulletin (May): 1191-1193.

National Association of Cost Accountants. 1956. Accounting for labor costs in the chemical industry - Replies to an accounting procedure survey. N.A.C.A. Bulletin (April): 1022-1028.

National Association of Cost Accountants. 1956. Cost justification committee reports to Federal Trade Commission. N.A.C.A. Bulletin (June): 1281-1283.

National Association of Cost Accountants. 1956. Digest of N.A.C.A. accounting for intra-company transfers. N.A.C.A. Bulletin (June): 1234-1238.

National Association of Cost Accountants. 1957. Digest of N.A.C.A. research report - Costing joint products. N.A.C.A. Bulletin (April): 1016-1021.

National Association of Cost Accountants Research and Service Department. 1934. The distribution of holding company expenses among subsidiaries. N.A.C.A. Bulletin (November 15): 296-300.

Naumann, F. J. 1933. The development of standard order-handling and order-filling cost rates. N.A.C.A. Bulletin (January 15): 777-788.

Needham, J. W. 1957. A records management procedure. N.A.C.A. Bulletin (February): 808-813.

Neel, H. H. 1929. Accounting for dairy products. N.A.C.A. Bulletin (October 1).

Neikirk, W. W. 1949. Organizing the business report. N.A.C.A. Bulletin (October 15): 193-204.

Neikirk, W. W. 1951. How direct costing can work for management. N.A.C.A. Bulletin (January): 523-535.

Nielsen, O. 1955. Ramifications of the concept of seasonal costs. N.A.C.A. Bulletin (April): 1047-1054.

Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.

Nelson, C. J. 1949. Putting the factory ledger on punched cards. N.A.C.A. Bulletin (September): 67-76.

Nelson, H. J. 1922. Logging costs. National Association of Cost Accountants Official Publications (March 15): 3-14.

Nelson, L. W. 1956. An application of productivity measurement. N.A.C.A. Bulletin (February): 762-766.

Nelson, R. F. 1952. Seven basic reports on productive operations. N.A.C.A. Bulletin (February): 748-753.

Nemec, F. A. 1945. Intangible factors affecting renegotiation. N.A.C.A. Bulletin (February 15): 628-636.

Neuhoff, R. R. 1950. Dangers in abandoning pension plans. N.A.C.A. Bulletin (July): 1332.

Neumann, W. F. 1954. Budgeted volume: Burden base for seasonal operation. N.A.C.A. Bulletin (January): 660-667.

Neuschel, R. F. 1956. Was your report structure built or did it just happen? N.A.C.A. Bulletin (November): 384-394.

Neuschel, R. P. 1956. Making a permanent place for cost reduction. N.A.C.A. Bulletin (May): 1068-1079.

Nevins, E. R. 1934. Estimating the special order. N.A.C.A. Bulletin (December 15): 434-444.

Newman, C. J. 1948. Economic bases of profitable operations. N.A.C.A. Bulletin (May 15): 1141-1147.

Newman, E. D. 1921. Cattle costs. National Association of Cost Accountants Official Publications (April): 3-15.

Nichols, H. C. 1941. Direct labor variation control. N.A.C.A. Bulletin (April 1): 837-850.

Nichols, H. C. 1943. Applications of standard costs to the aircraft industry: Introduction. N.A.C.A. Bulletin (April 15): 953-962.

Nichols, R. 1943. Some legal aspects of war contract termination. N.A.C.A. Bulletin (November 15): 243-261.

Nicholson, C. E. 1950. Cost accounting in telecasting. N.A.C.A. Bulletin (September): 67-74.

Nickerson, C. B. 1933. Cost allocation in the manufacture of counters and innersoles. N.A.C.A. Bulletin (July 1): 1555-1567.

Nickerson, C. B. 1937. Inventory valuation - The use of price adjustment accountants to segregate inventory losses and gains. N.A.C.A. Bulletin (October 1): 147-160.

Nickerson, C. B. 1937. Problems of inventory taking and valuing - With particular reference to a woolen company. N.A.C.A. Bulletin (April 15): 895-921.

Nickerson, C. B. 1948. Cost control - A review of techniques. N.A.C.A. Bulletin (July 15): 1399-1408.

Nickerson, J. W. 1946. Do incentives pay? N.A.C.A. Bulletin (August 15): 1193-1201.

Nicklis, J. O. 1952. The accountant's role in the annual report. N.A.C.A. Bulletin (February): 671-678.

Nicklis, J. O. 1956. The story of our profit improvement program. N.A.C.A. Bulletin (May): 1059-1067.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

Noah, S. Jr. 1947. Payroll accounting by punched card methods. N.A.C.A. Bulletin (August 15): 1512-1531.

Noble, C. E. 1952. Cost accounting potentials of statistical methods. N.A.C.A. Bulletin (August): 1470-1478.

Noble, C. E. 1954. Calculating control limits for cost control data. N.A.C.A. Bulletin (June): 1309-1317.

Noble, T. B. 1947. The case of a standard cost plan. N.A.C.A. Bulletin (April 15): 993-1005.

Noble, T. B. 1948. Good inventory management. N.A.C.A. Bulletin (February 1): 661-671.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Norris, C. J. 1938. Time-saving requisition forms. N.A.C.A. Bulletin (October 15): 226-232.

North, A. F. 1937. A system of labor cost and payroll accounting used by the Allen Bradley Company. N.A.C.A. Bulletin (January 1): 527-532.

North, T. C. 1953. Time control of truck delivery of bulk material. N.A.C.A. Bulletin (July): 1471-1475.

Norton, P. T. Jr. 1945. An engineering viewpoint on depreciation accounting. N.A.C.A. Bulletin (December 1): 267-277.

Novak, R. S. 1955. Up for review - The guaranteed annual wage. N.A.C.A. Bulletin (July): 1515-1521.

Nyland, H. V. and G. R. Towle. 1956. How we evaluate return on investment - Experience of an oil company. N.A.C.A. Bulletin (May): 1092-1099.

Oakhill, F. E. 1946. Control of maintenance costs. N.A.C.A. Bulletin (October 1): 225-231.

Oberlander, H. G. 1951. Working papers for the operating budget. N.A.C.A. Bulletin (October): 189-207.

O'Brien, C. H. 1952. Accounting under facilities contracts. N.A.C.A. Bulletin (May): 1110-1116.

O'Brien, W. F. Jr. 1952. Budgetary control in a research and development company. N.A.C.A. Bulletin (March): 838-860.

O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A. Bulletin (January 1): 557-592.

Odom, W. E. 1939. How should unemployment compensation costs be handled? N.A.C.A. Bulletin (September 15): 100-110.

O'Leary, J. A. 1955. Controlling a restaurant's food supply and costs. N.A.C.A. Bulletin (May): 1178-1190.

Oles, F. Z. 1951. Comprehensive budgetary control. N.A.C.A. Bulletin (October): 123-145.

Oles, F. Z. 1953. Budgeting is the road to cost reduction. N.A.C.A. Bulletin (November): 330-335.

Oliver, R. B. 1954. Is optional depreciation the answer? N.A.C.A. Bulletin (May): 1148-1155.

Olson, J. C. 1948. The background for planning of sales incentive compensation. N.A.C.A. Bulletin (August 15): 1549-1559.

Olson, L. H. 1932. Reappraisals and major readjustments in property values. N.A.C.A. Bulletin (May 1): 1155-1164.

O'Malley, J. T. 1956. Compensating both sales and service work. N.A.C.A. Bulletin (May): 1132-1136.

O'Neil, C. E. 1932. Accounting for block community organization. N.A.C.A. Bulletin (September 1): 1633-1651. (Volume 14, issue 1).

O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.

Osborn, M. M. 1956. Graphic presentations under a variable budget. N.A.C.A. Bulletin (December): 520-525.

Osburn, M. H. 1953. Inventory control through commodity standards. N.A.C.A. Bulletin (December): 521-534.

O'Shea, A. A. 1933. Municipal cost accounting. N.A.C.A. Bulletin (May 1): 1269-1290.

Osler, P. W. 1956. Estimating gross profit under standard costs. N.A.C.A. Bulletin (March): 897-903.

Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.

Ostlund, H. I. 1924. Indirect labor. National Association of Cost Accountants Official Publications (February 15): 3-11.

Ottman, A. H. 1949. A standard pricing base to promote corrective action in product pricing policies. N.A.C.A. Bulletin (October): 125-136.

Otto, J. T. and H. L. Neilson. 1927. Accounting and the factory foreman. N.A.C.A. Bulletin (October 1): 93-103.

Owen, H. S. 1926. Preparation and administration of the budget. N.A.C.A. Bulletin (October 1): 80-87.

Page, S. L. 1951. New product procedures in a small company. N.A.C.A. Bulletin (August): 1485-1489.

Paget, A. J. 1931. Internal analysis and interpretation of accounting information. N.A.C.A. Bulletin (April 1): 1207-1220.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Palmer, F. L. 1952. Charging maintenance department costs. N.A.C.A. Bulletin (January): 633-638.

Palmer, J. L. 1925. Production budgeting. N.A.C.A. Bulletin (October 15): 98-103.

Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.

Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Papworth, E. F. 1927. The cost of cost accounting. N.A.C.A. Bulletin (December 15): 419-432.

Park, C. 1951. Giving budgeting appeal for the foreman. N.A.C.A. Bulletin (October): 181-188.

Parke, W. I. 1930. Planning and installing systems. N.A.C.A. Bulletin (December 15): 665-681.

Parrish, J. S. 1956. Cost reporting in the lumber industry. N.A.C.A. Bulletin (January): 626-633.

Patard, A. G. 1955. Sales incentives aligned to company objectives. N.A.C.A. Bulletin (October): 204-210.

Paterson, J. H. 1922. A premium incentive wage plan. National Association of Cost Accountants Official Publications (April 1): 3-14.

Paton, W. A. 1934. Costs and profits in present-day accounting. N.A.C.A. Bulletin (October 1): 123-140.

Patterson, T. H. 1935. Practical standards for manufacturing expense. N.A.C.A. Bulletin (February 1): 657-674.

Patterson, T. H. 1945. Standard costs as an aid to management. N.A.C.A. Bulletin (April 1): 747-756.

Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.

Patterson, T. H. 1948. A program of limited decentralization of accounting functions. N.A.C.A. Bulletin (June 1): 1191-1200.

Paul, G. A. 1956. Effecting control of manufacturing inventories. N.A.C.A. Bulletin (December): 545-552.

Paul, O. J. Jr. and J. C. Cassel. 1939. The responsibilities of the accountant to management for early reports. N.A.C.A. Bulletin (March 15): 929-936.

Paul, R. E. 1943. The annual concept of tax accounting. N.A.C.A. Bulletin (December 1): 319-330.

Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.

Pauly, J. 1933. Utilization. N.A.C.A. Bulletin (October 15): 209-220.

Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.

Pearce, F. L. 1943. The 1942 Revenue Act. N.A.C.A. Bulletin (March 1): 761-775.

Peck, S. A. 1938. The managerial aspect of controls. N.A.C.A. Bulletin (December 15): 471-480.

Peck, S. A. 1940. Further thoughts on the management aspect of accounting control. N.A.C.A. Bulletin (January 1): 549-568.

Peck, S. A. 1941. Expense control at varying volumes of sales and production. N.A.C.A. Bulletin (March 1): 711-727.

Peden, R. W. 1931. Accounting with the point system. N.A.C.A. Bulletin (May 15): 1515-1544.

Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.

Peden, R. W. 1937. A technique of industrial control. N.A.C.A. Bulletin (April 1): 851-873.

Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.

Peden, R. W. 1948. Pricing policies and the awareness of costs. N.A.C.A. Bulletin (December 1): 395-402.

Pelej, J. 1946. Internal check in relation to cost. N.A.C.A. Bulletin (September 1): 20-37.

Pellenz, H. 1951. Conference method to formulate procedures. N.A.C.A. Bulletin (May): 1024-1032.

Peloubet, M. E. 1937. Problems of present-day inventory valuation. N.A.C.A. Bulletin (March 1): 741-751.

Peloubet, M. E. 1942. Trends in accepted accounting and their relation to cost accounting. N.A.C.A. Bulletin (February 15): 835-847.

Pendlebury, C. 1942. Expense budgeting: Definition of budget. N.A.C.A. Bulletin (November 1): 260-270.

Pendleton, S. A. 1954. Variable budgeting for planning and control. N.A.C.A. Bulletin (November): 323-334.

Pennicke, H. C. 1944. How to set office production standards. N.A.C.A. Bulletin (October 15): 135-152.

Penz, A. J. 1951. Standard costs in a small steel company. N.A.C.A. Bulletin (July): 1346-1358.

Peper, J. L. 1932. Accounting system for a legitimate theatre. N.A.C.A. Bulletin (April 1): 1012-1039.

Percival, R. C. 1953. Time is money: Accounting for radio revenue. N.A.C.A. Bulletin (March): 902-909.

Perkins, L. 1932. Some features of the Revenue Act of 1932. N.A.C.A. Bulletin (August 1): 1539-1557.

Perkins, L. W. 1946. Production control. N.A.C.A. Bulletin (December 15): 475-488.

Perkins, W. C. 1953. Programming maintenance shop cost reduction. N.A.C.A. Bulletin (September): 78-88.

Perren, A. 1944. The development of cost accounting in Europe. N.A.C.A. Bulletin (June 1): 1059-1076.

Perris, N. M. 1934. Today's management problems. N.A.C.A. Bulletin (May 1): 1021-1035.

Perry, D. P. 1940. Provisions in defense contracts. N.A.C.A. Bulletin (November 1): 217-238.

Perry, H. C. 1940. Forecasting and budgeting. N.A.C.A. Bulletin (December 1): 356-362.

Perry, H. C. 1945. The cost accountant's contribution to financial management. N.A.C.A. Bulletin (February 15): 615-627.

Perry, R. C. 1955. Control of below-the-line costs. N.A.C.A. Bulletin (July): 1476-1483. (Selling, marketing, research and development, and administrative costs, i.e., public relations, product and process development, financial management, and purchasing).

Perry, R. C. 1955. Forging the tools of cost control. N.A.C.A. Bulletin (January): 661-671.

Perry, R. C. 1956. Accounting procedures add up to service. N.A.C.A. Bulletin (October): 231-242.

Perry, W. E. 1940. Case study of a standard cost system. N.A.C.A. Bulletin (September 1): 1-25. (Volume 22, issue 1).

Perry, W. E. 1947. Distribution methods and costs. N.A.C.A. Bulletin (February 15): 731-746.

Perry, W. E. 1947. Standard cost system - Postwar model. N.A.C.A. Bulletin (April 1): 941-961.

Peters, C. J. 1946. Case study of production and cost control. N.A.C.A. Bulletin (May 15): 891-916.

Peters, H. W. 1945. The Tax Adjustment Act of 1945. N.A.C.A. Bulletin (October 15): 135-146.

Peters, R. A. 1953. The basic facts of "Lifo". N.A.C.A. Bulletin (September): 60-71.

Petersen, E. L. 1954. What production planning can do for cost control. N.A.C.A. Bulletin (October): 225-233.

Peterson, H. G. 1946. The coordination of company financial planning with external economic conditions. N.A.C.A. Bulletin (March 1): 575-587.

Petit, R. D. 1930. Punched hole accounting. N.A.C.A. Bulletin (January 15): 627-633.

Pincsak, C. R. 1952. Standard costs in a hosiery mill. N.A.C.A. Bulletin (September): 76-81.

Pinkerton, P. W. 1934. Recent corporation laws on stated capital, treasure stock, surplus and dividends. N.A.C.A. Bulletin (July 1): 1255-1279.

Pinkerton, P. W. 1935. A step-by-step approach to the predetermination of profit at varying volumes. N.A.C.A. Bulletin (March 1): 753-777.

Pinkerton, P. W. 1957. Helping to put electronic equipment to work. N.A.C.A. Bulletin (January): 626-634.

Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.

Pippert, K. C. 1953. Keeping tabs on the facility contract. N.A.C.A. Bulletin (March): 877-883.

Pitkin, H. E. 1949. A forms control program. N.A.C.A. Bulletin (December): 471-476.

Pitney, T. C. 1957. It's time for time standards for clerical labor. N.A.C.A. Bulletin (June): 1285-1292.

Pittenger, J. H. 1956. Electronics for the office. N.A.C.A. Bulletin (February): 773-777.

Pittenger, J. H. 1957. Planning ahead for office space. N.A.C.A. Bulletin (February): 814-817.

Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.

Porosky, M. 1921. A method of distributing factory payroll. National Association of Cost Accountants Official Publications (July): 3-17.

Porter, C. H. 1951. Practical determination of excess profits. N.A.C.A. Bulletin (February): 695-698. (Porter proposes a payroll to earnings base as a profit measure).

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.

Potts, D. S. 1942. Photography in accounting. N.A.C.A. Bulletin (December 15): 433-440.

Pounders, J. R. and C. H. Duggins. 1955. Records management for your company. N.A.C.A. Bulletin (May): 1149-1156.

Powell, B. and F. Mancheski. 1953. Cost control facts for the foreman. N.A.C.A. Bulletin (May): 1170-1179.

Powell, C. W. 1950. Product design: Where cost reduction begins. N.A.C.A. Bulletin (July): 1358-1360.

Powell, R. A. 1952. Many techniques combine for good cost control. N.A.C.A. Bulletin (November): 385-401. (Overhead application in a brass and copper mill).

Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.

Power, G. A. 1957. Many items make more inventory. N.A.C.A. Bulletin (March): 922-928.

Pratt, H. J. 1940. Incentive plan for a trading business. N.A.C.A. Bulletin (October 15): 147-156.

Prentice, S. Jr. 1952. The case for profit sharing. N.A.C.A. Bulletin (January): 605-609.

Pressler, S. A. 1946. College training for industrial accounting. N.A.C.A. Bulletin (July 1): 1056-1063.

Prickett, A. L. 1929. Fixed property records - Their forms and uses. N.A.C.A. Bulletin (October 15).

Priebe, E. P. 1937. The Skelgas Company's plan of container control. N.A.C.A. Bulletin (July 15): 1247-1257.

Proctor, P. L. 1945. Effective cost control - or catastrophe. N.A.C.A. Bulletin (February 1): 575-585.

Procter, P. L. 1948. Cost and financial tests for the veteran's business adventure. N.A.C.A. Bulletin (January 1): 499-508.

Pugsley, J. 1952. How to use standard costs. N.A.C.A. Bulletin (August): 1451-1469.

Puutio, A. E. 1954. Automation is "In the cards" - Prepare for it. N.A.C.A. Bulletin (June): 1245-1251.

Quinn, D. F. 1957. Planning what your cost analyses will cost. N.A.C.A. Bulletin (May): 1130-1134.

Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.

Rainey, C. O. 1932. Time study and its relation to the piece rate method of wage payment. N.A.C.A. Bulletin (September 15): 115-132.

Rallo, A. J. 1949. A procedure to improve customer statements and expedite accounts receivable aging. N.A.C.A. Bulletin (April 15): 937-942.

Rampy, T. R. 1951. The cost proposal in defense contract accounting. N.A.C.A. Bulletin (January): 536-543.

Rand, J. H. Jr. 1927. The profit element. N.A.C.A. Bulletin (September 15).

Randall, H. E. 1941. Cost accounting in commercial banks. N.A.C.A. Bulletin (March 15): 749-772.

Randleman, C. D. 1956. Achieving benefits of practical and average capacity in burden accounting. N.A.C.A. Bulletin (November): 376-383.

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

Rasch, H. 1957. A better product mix recipe through direct costing. N.A.C.A. Bulletin (March): 869-874.

Rasmussen, C. F. 1937. What is the operating cost of a truck? N.A.C.A. Bulletin (May 15): 1028-1034.

Rawcliffe, G. A. 1957. Keep alert to your sales mix. N.A.C.A. Bulletin (June): 1273-1278.

Rayner, R. E. 1954. Maintenance costs in a large organization. N.A.C.A. Bulletin (November): 395-400.

Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.

Rea, G. 1923. An introduction to predetermined costs. National Association of Cost Accountants Official Publications (December 15): 3-15.

Rea, G. 1930. The interpretation of financial statements for purposes of managerial control. N.A.C.A. Bulletin (March): 815-837.

Rea, G. 1931. Closing books of account on the fifth of the month. N.A.C.A. Bulletin (March 15): 1125-1140.

Rea, G. and J. L. Peper. 1935. Establishing a control over hospital income. N.A.C.A. Bulletin (January 15): 556-580.

Read, R. B. 1954. Return on investment - Guide to decisions. N.A.C.A. Bulletin (June): 1231-1244.

Redhair, O. A. and P. J. Eichinger. 1949. Processing accounts payable in a large company. N.A.C.A. Bulletin (July 1): 1279-1286.

Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.

Reed, C. J. 1944. Incentive payment plans - A current resume. N.A.C.A. Bulletin (April 15): 867-877.

Reed, N. R. 1948. Applying point rating to the setting of machine hour rates. N.A.C.A. Bulletin (March 1): 819-823.

Regner, L. G. 1927. An adaptation of mechanical accounting control. N.A.C.A. Bulletin (November 1): 209-229.

Reichelderfer, D. E. 1934. Savings-sharing incentive plan for salesmen. N.A.C.A. Bulletin (May 15): 1078-1084.

Reiger, N. E. 1949. Coordinating purchase and use factors in the stocking of raw materials. N.A.C.A. Bulletin (September): 13-22.

Reinert, C. W. 1948. Standard direct labor costs for automatic electroplating processes. N.A.C.A. Bulletin (September 1): 29-31.

Reinherr, C. M. and P. Griek. 1946. Installing an incentive wage plan. N.A.C.A. Bulletin (January 1): 383-400.

Reitell, C. 1929. Humanizing cost findings. N.A.C.A. Bulletin (April 1).

Reitell, C. 1938. Standard costs in the field of distribution. N.A.C.A. Bulletin (October 1): 159-164.

Reitell, C. 1940. Newer field in cost application. N.A.C.A. Bulletin (March 15): 849-858.

Reith, F. C. 1949. Techniques for budgeting administrative and commercial expenses. N.A.C.A. Bulletin (April 1): 875-884.

Relyea, W. T. 1953. Allocating administrative expense to divisions. N.A.C.A. Bulletin (August): 1626-1632.

Remington, P. E. 1937. Incidence of taxes - Visible and invisible. N.A.C.A. Bulletin (September 15): 87-106.

Renard, C. A. 1929. Allocation of selling and administrative expense to units sold. N.A.C.A. Bulletin (January).

Renner, R. R. 1940. The normal base stock method - A case history. N.A.C.A. Bulletin (October 1): 103-126.

Rennhack, E. E. 1951. More informative costs on the income statement. N.A.C.A. Bulletin (April): 883-892.

Rennolds, J. S. 1950. Is your head office necessary? N.A.C.A. Bulletin (September): 56-61.

Research and Service Department. 1937. Practice in accounting for payroll taxes. N.A.C.A. Bulletin (August 15): 1365-1391.

Research and Service Department. 1937. Practice in accounting for raw materials. N.A.C.A. Bulletin (March 15): 785-809.

Research and Technical Service Department. 1939. To what extent is the last-in, first-out plan being adopted. N.A.C.A. Bulletin (December 15): 500-501.

Research Department National Association of Cost Accountants. 1921. A bibliography of cost books. National Association of Cost Accountants Official Publications (April): 3-24.

Reynolds, C. S. 1954. A look at short-and-long-term sales forecasting. N.A.C.A. Bulletin (December): 475-484.

Rhodes, J. E. 1955. How to make capital controls work. N.A.C.A. Bulletin (September): 3-18.

Rice, S. A. and H. Venneman. 1943. Rationalization of government questionnaires; The need for questionnaires. N.A.C.A. Bulletin (June 15): 1225-1235.

Richmond, C. G. 1938. The accountants responsibility in fire and prospective earnings insurance. N.A.C.A. Bulletin (October 15): 209-225.

Richmond, K. C. 1927. Accounting for capital assets. N.A.C.A. Bulletin (July 15): 1021-1030.

Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).

Rickey, K. R. 1949. A sales compensation plan to stimulate volume profitable products. N.A.C.A. Bulletin (December).

Riddle, L. P. 1947. Analytical and accounting control of sales and gross profit by punched cards. N.A.C.A. Bulletin (November 15): 323-334.

Ridges, R. P. 1931. Preparation for the coming industrial expansion. N.A.C.A. Bulletin Section II (October 1).

Rietz, R. A. and W. M. Harris. 1955. Organizational effects of electronic equipment. N.A.C.A. Bulletin (October): 262-268.

Rittler, E. S. 1942. A case problem in lumber costs. N.A.C.A. Bulletin (January 1): 599-613.

Rittler, E. S. 1945. Current problems in the presentation of financial statements. N.A.C.A. Bulletin (August 15): 1091-1104.

Roache, G. R. 1956. Applying time standards to maintenance costs. N.A.C.A. Bulletin (September): 48-55.

Robert, U. and J. J. Mulhern. 1922. Cost accounting in the oil refining industry. National Association of Cost Accountants Official Publications (June 15): 3-12.

Roberts, B. W. 1946. State unemployment insurance taxes - A controllable element of cost. N.A.C.A. Bulletin (June 1): 966-978.

Roberts, O. W. 1953. Opportunity costs in personnel administration. N.A.C.A. Bulletin (August): 1599-1608.

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Robertson, J. D. 1941. A payroll control plan. N.A.C.A. Bulletin (July 15): 1321-1332.

Robertson, J. G. Jr. 1948. The technique of financial forecasting. N.A.C.A. Bulletin (August 1): 1459-1472.

Robinson, G. 1930. The administration of standards and their flow through the various accounts. N.A.C.A. Bulletin (November 15): 485-500.

Robinson, G. 1938. Controlling profits and cash through the budget. N.A.C.A. Bulletin (February 1): 637-664.

Robinson, J. W. 1921. Cooperation and cost control. National Association of Cost Accountants Official Publications (May): 3-8.

Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).

Robnett, R. H. 1940. What makes the budget work. N.A.C.A. Bulletin (June 1): 1244-1258.

Robnett, R. H. 1946. Control of research and development costs. N.A.C.A. Bulletin (July 15): 1095-1109.

Robnett, R. H. 1946. Some aspects of overhead distribution. N.A.C.A. Bulletin (October 1): 195-206.

Robnett, R. H. and H. E. Tucker. 1938. Planning and controlling salesmen's costs. N.A.C.A. Bulletin (April 1): 873-895.

Rock, W. H. 1950. Developing and using adequate cost data for the trust department operations of a bank. N.A.C.A. Bulletin (April): 995-1013.

Rodale, J. I. 1923. War-time depreciation in open hearth steel plants and rolling mills. National Association of Cost Accountants Official Publications (March 15): 3-16.

Rodican, F. F. 1950. Controlling factory burden with standard costs. N.A.C.A. Bulletin (August): 1493-1500.

Rodman, W. M. 1952. The plus in accounting is interpretation. N.A.C.A. Bulletin (March): 830-835.

Roe, L. W. 1955. How standard costs help in managing. N.A.C.A. Bulletin (February): 771-797.

Roffee, A. P. Jr. 1951. A materials conservation program. N.A.C.A. Bulletin (December): 486-490.

Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).

Rogge, J. F. 1953. A contract termination procedure. N.A.C.A. Bulletin (August): 1651-1658.

Rohlfing, P. G. 1950. The push for pensions - Important considerations in devising and qualifying a pension plan. N.A.C.A. Bulletin (February): 715-722.

Roll, E. E. 1957. Developing supervision in the accounting department. N.A.C.A. Bulletin (June): 1258-1264.

Rood, G. W. 1935. Inventory & production control for the corset industry. N.A.C.A. Bulletin (May 15): 1021-1031.

Rooney, G. W. 1945. Accounting service to management. N.A.C.A. Bulletin (November 1): 177-188.

Rosane, C. B. E. 1933. The cost accountant as the key man in shaping policies. N.A.C.A. Bulletin (October 1): 161-166.

Rose, A. A. New technique in selling and administrative cost accounting. N.A.C.A. Bulletin (October 1).

Rosen, C. B. E. 1921. Some phases of cost accounting in the chemical industry. National Association of Cost Accountants Official Publications (December 1): 3-18.

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

Ross, G. L. 1953. Keeping the wholesale inventory under control. N.A.C.A. Bulletin (April): 1013-1020.

Rossiter, L. E. 1941. Unit functional analysis of distribution costs. N.A.C.A. Bulletin (January 15): 533-556.

Rothrauff, G. A. 1930. Standard costs in the illuminating and industrial glass industry. N.A.C.A. Bulletin (January 1): 553-571.

Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.

Rowland, F. H. 1931. Principles of punched card accounting. N.A.C.A. Bulletin (May 1): 1389-1453.

Royer, J. G. 1953. Performance yardsticks for sales management. N.A.C.A. Bulletin (November): 311-320.

Royston, C. W. 1956. Accounting records for fuel oil dealers. N.A.C.A. Bulletin (March): 880-891.

Rudell, A. L. 1954. Handling fringe costs as direct labor. N.A.C.A. Bulletin (November): 383-386.

Rudell, A. L. 1955. Planned profits for the factory. N.A.C.A. Bulletin (March): 940-946.

Rush, D. M. 1948. Interlocking the sales forecast with production planning. N.A.C.A. Bulletin (January 15): 551-560.

Rush, R. 1952. Techniques for forms study. N.A.C.A. Bulletin (June): 1240-1248.

Rushton, J. J. 1954. Cost accounting gets its hair cut. N.A.C.A. Bulletin (November): 335-344. (Direct costing is defined as "an ordinary cost system with its hair cut").

Russell, D. M. 1948. Applications of generally accepted accounting principles to cost accounting. N.A.C.A. Bulletin (August 15): 1533-1548.

Russell, H. F. 1954. The protection of vital corporate records. N.A.C.A. Bulletin (January): 579-586.

Ruster, J. J. 1948. Determining costs of clerical functions in a small office. N.A.C.A. Bulletin (May 1): 1069-1076.

Rutzen, G. V. 1954. A cycle inventory taken on punched cards. N.A.C.A. Bulletin (October): 276-281.

Ryden, A. J. Jr. 1949. Cost accounting for services - The commercial bank's cost problem. N.A.C.A. Bulletin (January 1): 557-563.

Rynell, O. 1939. Uniform cost accounting principles in Sweden. N.A.C.A. Bulletin (January 15): 590-607.

Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.

Sabin, R. M. 1936. Standard distribution costs. N.A.C.A. Bulletin (December 15): 417-426.

Saint Agnes, M. 1935. Hospital accounting. N.A.C.A. Bulletin (January 15): 537-555.

Salman, P. C. 1955. Is your suggestion system making money? N.A.C.A. Bulletin (February): 841-845.

Sanders, T. H. 1926. Overhead in economics and accounting. N.A.C.A. Bulletin (April 15): 583-591.

Sanders, T. H. 1944. Accounting as a means of social and economic control. N.A.C.A. Bulletin (December 1): 319-334.

Sapega, A. S. 1951. More useful accounting for indirect costs. N.A.C.A. Bulletin (September): 13-25.

Sauber, R. 1952. Handling occasional custom work free of fixed burden. N.A.C.A. Bulletin (November): 401-406.

Sauber, R. W. 1955. Management appraises direct costing - A play. N.A.C.A. Bulletin (December): 459-472. (Sales are up, profit is down. What's going on?).

Saunders, H. 1949. Unit equipment costs for truck leasing operations. N.A.C.A. Bulletin (April 1): 893-902.

Saunderson, R. W. 1932. Method of branch accounting. N.A.C.A. Bulletin (July 15): 1512-1522.

Sawyer, A. E. 1937. Cost accounting opportunities under the Robinson-Patman Act. N.A.C.A. Bulletin (February 15): 679-688.

Sawyer, A. E. 1938. Cost accounting as evidence in cases arising under the Robinson-Patman Act. N.A.C.A. Bulletin (February 15): 681-697.

Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.

Sayre, B. M. 1936. Inventory control and valuation. N.A.C.A. Bulletin (January 1): 477-483.

Sayre, B. M. 1937. After incentives - What? N.A.C.A. Bulletin (January 15): 559-567.

Schaefer, J. F. 1954. Treatment of packing and shipping costs. N.A.C.A. Bulletin (November): 401-406.

Scanlon, J. M. 1921. Cost as an aid to management. National Association of Cost Accountants Official Publications (October 1): 3-10.

Schade, M. M. 1941. Case study of branch operations. N.A.C.A. Bulletin (June 1): 1136-1143.

Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.

Scharninghausen, P. 1957. Getting the facts to the foreman for control. N.A.C.A. Bulletin (April): 985-991.

Scheuble, P. A. Jr. 1950. Retrospect on job evaluation practices. N.A.C.A. Bulletin (December): 403-407.

Schiff, M. 1949. Application of the price index adjustment concept to depreciation charges. N.A.C.A. Bulletin (April 15): 927-936.

Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.

Schiff, M. 1956. Cost control in the payroll department. N.A.C.A. Bulletin (July): 1381-1389.

Schlatter, C. F. 1935. Distributing and controlling overhead. N.A.C.A. Bulletin (November 1): 235-246.

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.

Schneider, A. E. 1953. Personal development for report writing. N.A.C.A. Bulletin (May): 1201-1205.

Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records. N.A.C.A. Bulletin (April): 1040-1043.

Schneider, S. 1952. Sales territory cost control. N.A.C.A. Bulletin (June): 1221-1226.

Schrey, J. W. 1957. From punched cards to computer - A voice of experience. N.A.C.A. Bulletin (May): 1154-1158.

Schroedel, G. W. 1937. A job order cost system for a company manufacturing uniforms. N.A.C.A. Bulletin (August 1): 1331-1346.

Schroeder, W. J. Jr. 1954. Cost accounting for a local cartage company. N.A.C.A. Bulletin (July): 1440-1456.

Schultz, J. M. 1955. Capital expenditures for future earnings. N.A.C.A. Bulletin (March): 918-924.

Schultze, J. W. 1940. Management versus budgetary control? N.A.C.A. Bulletin (November 15): 275-279.

Schuricht, A. E. 1950. Report for action. N.A.C.A. Bulletin (June): 1234-1236.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Schweighauser, A. A. 1951. Steel blazed a trail in wage administration. N.A.C.A. Bulletin (September): 38-47.

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Scott, W. B. 1957. How the accountant can be more help to the production department. N.A.C.A. Bulletin (June): 1293-1298.

Scovell, C. H. 1927. Cost accounting practice with special reference to machine hour rate. N.A.C.A. Bulletin (June 1): 884-906.

Scovil, E. G. 1952. A study in church accounting. N.A.C.A. Bulletin (August): 1503-1516.

Scully, W. M. 1950. Cost control within the controller's division. N.A.C.A. Bulletin (April): 967-970.

Sears, J. H. 1955. Comparable "fringe" cost figures for foundries. N.A.C.A. Bulletin (February): 823-830.

Seattle Chapter Committee to Promote Cost Accounting. 1948. An embryo standard cost system for small manufacturing companies. N.A.C.A. Bulletin (October 15): 179-192.

Seeber, C. L. 1937. A cost system in a job order plant. N.A.C.A. Bulletin (June 15): 1139-1151.

Seeber, C. L. 1939. Depreciation for a plant using composite rates. N.A.C.A. Bulletin (February 1): 669-676.

Seed, A. H. 1955. Decentralizing accounting to divisions. N.A.C.A. Bulletin (August): 1698-1704.

Seidman, J. S. 1935. Illustrative pay-roll and employee record forms. N.A.C.A. Bulletin (December 15): 393-396.

Seidman, J. S. 1936. Taxes - Cost accounting's best salesman. N.A.C.A. Bulletin (December 1): 375-384.

Self, R. W. 1956. Better by-product costs for pricing. N.A.C.A. Bulletin (September): 18-28.

Sellers, C. 3rd. 1938. An application of measured day work. N.A.C.A. Bulletin (September 1): 25-32.

Sellors, J. 1936. Costing of accounts and account analysis for a bank. N.A.C.A. Bulletin (March 1): 707-712.

Selogie, T. A. 1941. A case study of accounting for fixed assets. N.A.C.A. Bulletin (October 15): 221-232.

Sembler, B. H. 1957. Judging the profitability of machine accounting. N.A.C.A. Bulletin (February): 740-743.

Semier, B. H. 1952. Techniques for control of finished goods inventory. N.A.C.A. Bulletin (July): 1339-1346.

Semler, B. H. 1955. How much uniform accounting under decentralization. N.A.C.A. Bulletin (March): 925-930.

Seney, W. T. 1955. Accounting - A tool for management. N.A.C.A. Bulletin (March): 891-903.

Senour, H. C. 1924. The administration of the budget. National Association of Cost Accountants Official Publications (December 15): 3-13.

Service, R. B. Jr. 1931. Accounting through the medium of standard costs. N.A.C.A. Bulletin (March 1): 1043-1063.

Settoon, W. A. 1955. Cost reduction in aluminum reduction. N.A.C.A. Bulletin (July): 1484-1492.

Severin, J. R. Jr. 1955. The usefulness of a practical company definition of a unit of property. N.A.C.A. Bulletin (May): 1219-1220.

Sexton, W. E. 1950. Achieving effective administration of office equipment. N.A.C.A. Bulletin (March): 819-828.

Seybold, R. 1935. Some aspects of inter-unit accounting methods. N.A.C.A. Bulletin (October 15): 161-174.

Seybold, R. 1944. Post-war reserve provisions as wartime costs: The view from industry. N.A.C.A. Bulletin (February 1): 559-563.

Shak, N. N. 1955. Before the fact control of material prices. N.A.C.A. Bulletin (September): 71-75.

Shan, C. 1950. Continuing cost analysis to keep orders profitable from quotation to shipment. N.A.C.A. Bulletin (May): 1071-1077.

Shaw, G. W. 1956. Incentive standards for material handling. N.A.C.A. Bulletin (September): 56-62.

Shaw, L. C. 1954. Company labor policy - And the accountant's part. N.A.C.A. Bulletin (March): 860-867.

Shaw, L. C. 1955. Getting the cost picture from the wage contract. N.A.C.A. Bulletin (July): 1521-1526.

Shaw, P. H. 1921. A method of obtaining ink costs in the printing industry. National Association of Cost Accountants Official Publications (January): 3-15.

Sheehan, D. M. 1945. The place of internal auditing. N.A.C.A. Bulletin (October 1): 116-123.

Sheetz, J. W. 1946. The industrial engineer, the cost accountant, and labor standards. N.A.C.A. Bulletin (November 1): 316-332.

Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.

Shenk, W. W. 1954. Newspaper budgeting for management guidance. N.A.C.A. Bulletin (October): 260-270.

Shepard, N. A. 1946. Industrial research and the accountant. N.A.C.A. Bulletin (June 1): 955-966.

Shepherd, H. I. and W. H. Johnson Jr. 1925. A bank's relation to the problems of vested and working capital. N.A.C.A. Bulletin (November 16): 197-208.

Shepherd, H. L. 1950. Some tax aspects of effecting accounting record of business transactions. N.A.C.A. Bulletin (March): 887-893.

Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15.

Sherwood, P. T. 1952. Control of parts inventories at sales branches. N.A.C.A. Bulletin (July): 1347-1353.

Shields, K. L. 1955. Scheduled preparation of a budget program. N.A.C.A. Bulletin (November): 343-353.

Shipley, F. W. 1925. The industrial and statistical department of a modern bank. National Association of Cost Accountants Official Publications (May 15): 3-15.

Shirk, J. M. 1950. A "single-premium" deferred annuity pension plan with supplementary profit-sharing retirement benefits. N.A.C.A. Bulletin (March): 845-852.

Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.

Shirley, J. E. 1953. Cost standards in small home construction. N.A.C.A. Bulletin (July): 1475-1477.

Shortness, W. 1950. Process costing in wire rope manufacture. N.A.C.A. Bulletin (October): 176-184.

Shoup, C. S. 1944. Post-war reserve provisions as wartime costs: The allowance of post-war reserves for tax purposes. N.A.C.A. Bulletin (February 1): 563-568.

Shupp, F. G. 1944. Job costs for an aircraft parts manufacturer. N.A.C.A. Bulletin (December 15): 363-369.

Sidak, J. G. 1947. Property records and depreciation accounting on punched cards. N.A.C.A. Bulletin (July 1): 1352-1358.

Sidak, J. G. 1953. A profit-sharing retirement plan. N.A.C.A. Bulletin (October): 218-223.

Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.

Siebach, H. R. 1957. Where the plant team finds profit improvement. N.A.C.A. Bulletin (February): 751-756.

Sieplein, W. R. 1938. Cost figuring in the paint, varnish and lacquer industry. N.A.C.A. Bulletin (June 15): 1173-1182.

Simmons, J. E. 1932. Cost accounting for plastic insulation in the electrical wiring device industry. N.A.C.A. Bulletin (June 1): 1344-1352.

Simmons, J. E. 1935. Making budgetary control effective in the factory. N.A.C.A. Bulletin (March 15): 781-789.

Simmons, L. C. 1952. Cost proposals on defense contracts call for care. N.A.C.A. Bulletin (March): 798-806.

Simon, P. H. 1952. Integrating procurement and production. N.A.C.A. Bulletin (February): 744-747.

Simons, G. 1945. Latest developments in employee benefit plans. N.A.C.A. Bulletin (January 1): 455-466.

Simons, G. 1946. Reduction of costs through employee benefit planning. N.A.C.A. Bulletin (January 15): 464-472.

Simpsen, M. H. 1948. Uses of a parts classification code. N.A.C.A. Bulletin (January 15): 571-575.

Simpsen, M. H. 1950. A monthly bonus for foremen based on cost savings against a flexible budget. N.A.C.A. Bulletin (April): 927-936.

Simpsen, M. H. 1953. Departmentalization for lower cost levels. N.A.C.A. Bulletin (November): 351-361.

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Simpson, T. W. 1948. Side lights on method analysis in the mechanized office. N.A.C.A. Bulletin (November 15): 311-318.

Singer, H. W. 1945. Cost accountancy in Britain. N.A.C.A. Bulletin (May 15): 863-866.

Sinnett, A. C. 1953. The foundry problem: Costs for pricing. N.A.C.A. Bulletin (July): 1443-1448.

Slade, A. A. 1951. Character and ability make a good cost man. N.A.C.A. Bulletin (August): 1490-1495.

Slavin, W. H. 1934. Direct material costs in electroplating. N.A.C.A. Bulletin (March 1): 830-835.

Smith, C. H. 1920. Distribution of defective and spoiled material costs. National Association of Cost Accountants Official Publications (July): 3-16.

Smith, C. W. 1937. Accounting for returnable containers. N.A.C.A. Bulletin (July 15): 1258-1276.

Smith, D. 1954. Conducting a continuous cost control offensive. N.A.C.A. Bulletin (December): 485-495.

Smith, D. S. 1929. The organization and functioning of an office. N.A.C.A. Bulletin (December 15).

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

Smith, H. O. 1956. Organizing disposition of surplus materials. N.A.C.A. Bulletin (September): 29-39.

Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.

Smith, G. L. 1947. How we developed control of research and development costs. N.A.C.A. Bulletin (November 1): 279-289.

Smith, J. D. 1936. Procedure for proving of bank deposits and the figuring of float. N.A.C.A. Bulletin (March 1): 713-720.

Smith, J. R. 1933. Allocation of distribution expenses by classes of product by use of standard rates. N.A.C.A. Bulletin (September 1): 38-44.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.

Smith, L. W. 1952. An introduction to statistical cost control. N.A.C.A. Bulletin (December): 509-515. (General discussion of the need to apply statistical quality control techniques to cost control).

Smith, M. 1946. Industrial accounting in a competitive economy. N.A.C.A. Bulletin (June 15): 995-1008.

Smith, M. 1947. Industrial research and its relation to accounting. N.A.C.A. Bulletin (March 1): 795-806.

Smith, M. 1948. Presenting the facts for disciplined business decisions. N.A.C.A. Bulletin (August 15): 1523-1532.

Smith, M. 1953. Better organization - What the accountant can do. N.A.C.A. Bulletin (May): 1143-1150.

Smith, M. A. 1946. Useful by-products of a standard cost routine. N.A.C.A. Bulletin (April 1): 688-692.

Smith, M. A. 1947. Organization for cost reduction. N.A.C.A. Bulletin (July 15): 1391-1395.

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

Smith, N. L. 1948. Control procedure for materials in the hands of subcontractors. N.A.C.A. Bulletin (December 1): 403-407.

Smith, N. L. 1950. Better identification of expense materials through mnemonic-numeric coding. N.A.C.A. Bulletin (February): 749-754.

Smith, R. A. 1952. A job evaluation procedure. N.A.C.A. Bulletin (October): 220-229.

Smith, R. L. 1935. Wage incentive methods, and job evaluation. N.A.C.A. Bulletin (August 15): 1327-1336.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Smith, W. H. 1933. Measuring incentives for clerical service. N.A.C.A. Bulletin (April 1): 1128-1146.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.

Solstad, H. M. 1955. Executive compensation - A review of considerations. N.A.C.A. Bulletin (January): 729-734.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471.

Spaulding, L. F. 1948. An introduction to the costing of heat treating operations. N.A.C.A. Bulletin (March 1): 809-818.

Specthrie, S. W. 1942. The distribution of overhead costs in companies handling both normal and war contracts. N.A.C.A. Bulletin (December 15): 425-432.

Speers, L. C. 1955. Standard costs for small business. N.A.C.A. Bulletin (September): 19-29.

Speers, L. C. 1957. Forward planning the planning and control tools. N.A.C.A. Bulletin (May): 1123-1129.

Spencer, L. G. 1956. Considering length of run in product pricing. N.A.C.A. Bulletin (March): 819-831.

Spencer, L. G. 1956. The profitgraph - Technique and application. N.A.C.A. Bulletin (December): 493-507.

Spicer, T. W. 1947. Accounting development work for a manufacturing company. N.A.C.A. Bulletin (March 1): 807-818.

Spitznas, C. T. 1939. A standard cost system for a brewery. N.A.C.A. Bulletin (June 1): 1243-1262.

Spurr, A. L. 1952. Cost accounting in a research organization. N.A.C.A. Bulletin (November): 344-348.

Stacey, E. F. 1950. Modern handling of laundry bundle includes pricing and costing. N.A.C.A. Bulletin (May): 1078.

Stanford, L. 1950. Accumulating information and installing records for a contributory pension plan. N.A.C.A. Bulletin (March): 861-874.

Staunton, R. E. 1946. The control of cost in a small manufacturing business. N.A.C.A. Bulletin (October 15): 255-270.

Staunton, R. E. 1947. Costs in relation to production runs. N.A.C.A. Bulletin (May 15): 1117-1127.

Steele, J. G. 1925. The management function in business. National Association of Cost Accountants Official Publications (March 16): 3-13.

Stegemerten, G. J. 1930. The basis for wage incentives plans. N.A.C.A. Bulletin (April 1): 989-1004.

Stempf, V. H. 1932. Should major readjustments of property be made through capital surplus of earned surplus? N.A.C.A. Bulletin (May 1): 1164-1168.

Stempf, V. H. 1934. Revamping capital structures. N.A.C.A. Bulletin (November 15): 267-295.

Stempf, V. H. 1936. Internal audit control. N.A.C.A. Bulletin (April 1): 820-836.

Stempf, V. H. 1938. Accounting for fixed assets. N.A.C.A. Bulletin (April 15): 935-949.

Stempf, V. H. 1942. Accelerated depreciation. N.A.C.A. Bulletin (March 15): 965-979.

Stempf, V. H. 1943. Pension plans. N.A.C.A. Bulletin (January 1): 521-531.

Stempf, V. H. 1943. Post-war reserves vs. subsidies. N.A.C.A. Bulletin (November 1): 207-219.

Stephens, B. A. 1955. Tracking down the phantom costs of office services. N.A.C.A. Bulletin (February): 818-822.

Stephenson, J. C. 1956. Quality control to minimize cost variances. N.A.C.A. Bulletin (October): 264-275.

Stevens, E. 1946. The case against retroactive pay adjustments. N.A.C.A. Bulletin (May 1): 778-780.

Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.

Stevens, W. H. S. 1937. Cost factors in the determination of price discrimination. N.A.C.A. Bulletin (February 15): 689-696.

Stevenson, H. F. and F. M. Slack. 1933. Cost accounting in a sole leather tannery. N.A.C.A. Bulletin (July 1): 1541-1555.

Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.

Stewart, L. J. 1931. Accounting methods in a clock company. N.A.C.A. Bulletin (February 15): 965-977.

Stirling, M. E. 1957. Processing our payroll on the IBM 650. N.A.C.A. Bulletin (May): 1159-1166.

Stock, A. F. and J. M. Coffey. 1925. Overhead during low-volume production. National Association of Cost Accountants Official Publications (February 16): 3-12.

Stock A. F. and M. B. Gordon. 1923. Prices, profits and production. National Association of Cost Accountants Official Publications (January 15): 3-12.

Stockmeyer, R. E. 1954. Helping the foreman control costs. N.A.C.A. Bulletin (February): 751-765.

Stokes, P. J. 1934. Management under a planned economy. N.A.C.A. Bulletin (September 15): 65-72.

Stotenbur, P. E. 1923. Cost accounting for cranes and hoists. National Association of Cost Accountants Official Publications (February 1): 3-23.

Stoughton, W. V. 1949. Costing replacement parts sales by modified retail inventory method. N.A.C.A. Bulletin (June 1): 1135-1140.

Stoughton, W. V. 1950. Physical inventory day-by-day. N.A.C.A. Bulletin (November): 280-285.

Stoughton, W. V. 1950. The nature of managerial control and the place of internal auditing. N.A.C.A. Bulletin (May): 1119-1126.

St. Peter, N. 1948. Finding and controlling the break-even point. N.A.C.A. Bulletin (June 1): 1211-1218.

Streck, H. W. 1932. Fatigue as a factor in costs. N.A.C.A. Bulletin (August 15): 1616-1625.

Stump, G. L. 1950. Accounting for construction of a metals plant. N.A.C.A. Bulletin (December): 423-432.

Sturgeon, F. W. 1955. The appeal of direct costing in a bakery operation. N.A.C.A. Bulletin (November): 368-376.

Sulger, A. H. 1932. Production control in a small plant. N.A.C.A. Bulletin (June 1): 1330-1333.

Sullivan, A. A. 1949. Cost reduction through a controlled employee suggestion plan. N.A.C.A. Bulletin (March 1): 791-796.

Sullivan, D. A. 1954. Survey of cost practices of soybean processors. N.A.C.A. Bulletin (February): 772-783.

Sullivan, J. F. 1951. Fire and business interruption claim problems. N.A.C.A. Bulletin (May): 1050-1063.

Summers, J. F. 1956. Personnel: Key to better data processing. N.A.C.A. Bulletin (August): 1443-1449.

Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.

Swaren, J. W. 1924. Co-operation between the comptroller and the engineer. National Association of Cost Accountants Official Publications (November 15): 3-14.

Swartz, R. P. 1948. Cooperation of line and staff in the development and use of costs. N.A.C.A. Bulletin (May 15): 1149-1155.

Sweet, H. N. 1920. Industrial accounting as an aid to management. National Association of Cost Accountants Official Publications (June).

Sweet, H. N. 1921. Purchase orders and purchase records. National Association of Cost Accountants Official Publications (January): 3-10.

Sweet, H. N. 1937. Inventory valuation and business profits: The case for a "cost or market" basis. N.A.C.A. Bulletin (December 1): 400-409.

Sweetser, F. L. 1937. Standard costs simplified for garment manufacturers. N.A.C.A. Bulletin (August 1): 1309-1330.

Swick, E. 1926. Cost accounting reports for executives. N.A.C.A. Bulletin (August 15): 876-882.

Sykes, A. W. 1946. Cost accounting control for municipal budgeting and financial administration. N.A.C.A. Bulletin (March 15): 635-651.

Sykes, A. W. 1949. Goals and methods of profit-minded management. N.A.C.A. Bulletin (June 15): 1183-1192.

Sykes, A. W. 1951. Performance budgeting in municipal governments. N.A.C.A. Bulletin (December): 475-485.

Symonds, C. W. 1957. Performance standards for the plant accountant. N.A.C.A. Bulletin (June): 1299-1303.

Taggart, H. F. 1938. The "established cost survey." N.A.C.A. Bulletin (October 1): 145-158.

Taggart, H. F. 1939. The Standard Brands case. N.A.C.A. Bulletin (October 15): 195-262.

Tagtmeier, W. J. 1951. Forecast budgeting for a multi-plant operation. N.A.C.A. Bulletin (December): 469-474.

Tallman, J. C. 1955. How cost estimates help guide chemical research. N.A.C.A. Bulletin (August): 1654-1662.

Tandy, H. H. 1951. System the hard way - A general contractor's story. N.A.C.A. Bulletin (January): 577-592.

Tannery, F. F. 1952. Depreciation and the depreciating dollar. N.A.C.A. Bulletin (October): 211-218.

Tanzer, H. A. 1954. Lowering retail inventory shortages. N.A.C.A. Bulletin (May): 1131-1137.

Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.

Tarrant, W. K. 1952. Action reports for a magazine wholesaler. N.A.C.A. Bulletin (September): 66-75.

Tastor, R. R. 1957. A reliable operation report in 24 hours. N.A.C.A. Bulletin (March): 875-880.

Taylor, P. 1953. The out-reach of industrial accounting. N.A.C.A. Bulletin (April): 959-964.

Taylor, P. C. 1935. Standard costs point the way to cost reduction in a washing machine plant. N.A.C.A. Bulletin (April 15): 889-901.

Taylor, P. C. 1937. Accurate timekeeping is essential to use standard costs. N.A.C.A. Bulletin (January 1): 517-527.

Taylor, P. C. 1951. Functioning of standards in cost control. N.A.C.A. Bulletin (March): 795-801.

Taylor, P. C. 1954. For cost accountants and engineers only. N.A.C.A. Bulletin (August): 1613-1621. (Conflicts between accountants and engineers).

Taylor, R. C. 1953. Methods of embezzlement - and protective measures. N.A.C.A. Bulletin (February): 747-754. (Seventeen danger signals and forty-six methods of embezzlement).

Taylor, W. J. 1944. Accounting for and control of returnable containers: Compressed and liquefied gas industry. N.A.C.A. Bulletin (July 15): 1178-1194.

Tepper, S. 1948. Advantages of the natural business year to management. N.A.C.A. Bulletin (September 1): 3-12. (Volume 30, issue 1).

Terkhorn, R. J. 1949. Use of the retail inventory method to cost sales and value finished goods of a pharmaceutical manufacturer. N.A.C.A. Bulletin (June 1): 1141-1147.

Terrill, W. A. 1955. Cost basis - Accounting's "Samson's tresses". N.A.C.A. Bulletin (April): 1011-1026.

Tesoriere, S. A. 1944. Accounting for market profits and management profits. N.A.C.A. Bulletin (May 1): 931-957.

The Research and Technical Service Department. National Association of Cost Accountants. 1942. Tentative statement on accounting for excess labor costs. N.A.C.A. Bulletin (May 1): 1205-1213.

Thibault, R. L. 1936. Bank service charges. N.A.C.A. Bulletin (March 1): 691-701.

Thomas, E. J. Jr. 1953. Operations research - A tool of management. N.A.C.A. Bulletin (December): 477-489.

Thomas, M. B. 1948. Payment of employees by payroll draft instead of cash. N.A.C.A. Bulletin (June 15): 1267-1272.

Thompson, D. R. 1945. Profit sharing is good business. N.A.C.A. Bulletin (December 15): 334-341.

Thompson, D. R. 1947. Installing manual fixed asset records. N.A.C.A. Bulletin (November 15): 343-351.

Thompson, D. W. 1949. A report on an industrial accounting internship project. N.A.C.A. Bulletin (December): 431-436.

Thompson, K. W. 1935. Accounting control in a chain of 4,000 grocery stores. N.A.C.A. Bulletin (August 1): 1289-1299.

Thompson, R. R. 1925. Various wage-systems in relation to factory indirect charges. N.A.C.A. Bulletin (December 15): 283-296.

Thomson, H. M. 1936. Internal auditing. N.A.C.A. Bulletin (April 1): 836-845.

Tiffany, K. C. 1950. Threshold of events - The services of budgeting as a management guide. N.A.C.A. Bulletin (January): 589-598.

Tilton, F. A. 1932. Joint costs in the Post office Department. N.A.C.A. Bulletin (April 15): 1081-1097.

Tingley, F. H. 1927. The group bonus and labor standards. N.A.C.A. Bulletin (April 15): 741-760.

Titus, W. F. 1932. How accountants can assist the sales department in controlling costs of distribution. N.A.C.A. Bulletin (January 15): 681-686.

Titus, W. F. 1935. Control and distribution of selling costs. N.A.C.A. Bulletin (September 15): 78-83.

Titus, W. F. 1935. Management's responsibility for the control of waste. N.A.C.A. Bulletin (April 15): 902-909.

Titus, W. F. 1945. Contract terminations and momentum costs. N.A.C.A. Bulletin (August 1): 1063-1071.

Tobey, J. R. 1925. The preparation and control of a budget. N.A.C.A. Bulletin (September 15): 36-48.

Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.

Tomb, J. O. 1952. Production control and the controller. N.A.C.A. Bulletin (April): 940-945.

Tone, R. G. 1955. Product costing to support price differentials. N.A.C.A. Bulletin (September): 38-44.

Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December 1): 511-521.

Torian, T. R. 1951. Measuring activity and capacity for the budget. N.A.C.A. Bulletin (October): 156-168.

Torrence, G. A. 1937. Accounting for truck operations. N.A.C.A. Bulletin (June 1): 1087-1106.

Totten, W. L. 1941. Simplified payroll procedure and labor cost distribution. N.A.C.A. Bulletin (April 1): 823-836.

Towns, C. H. 1939. Planning for tax economy. N.A.C.A. Bulletin (August 1): 1496-1510.

Towns, C. H. 1939. Practical aspects of depreciation on a unit-of-production basis. N.A.C.A. Bulletin (February 1): 649-658.

Triouleyre, M. D. 1957. Better control of supplies - With economy. N.A.C.A. Bulletin (January): 647-656.

Tucker, C. W. 1932. A scoring plan as an aid to management of branch offices. N.A.C.A. Bulletin (July 15): 1526-1531.

Tucker, H. E. 1932. Cost reports for a newsprint company. N.A.C.A. Bulletin (November 1): 376-391.

Turner, R. C. 1926. The clay products industry. N.A.C.A. Bulletin (November 1): 157-166.

Urban, G. W. 1955. Time and dollar costs in consumer financing. N.A.C.A. Bulletin (April): 1063-1068.

Urban, R. L. 1947. An incentive plan for chain stores. N.A.C.A. Bulletin (May 1): 1086-1090.

Ullrich, W. A. 1929. Manufacturing expense analysis, classification and distribution. N.A.C.A. Bulletin (December 1).

Urich, J. E. 1935. Accounting as applied to the baking industry. N.A.C.A. Bulletin (June 15): 1117-1142.

Urich, J. E. 1936. Accounting for productive materials. N.A.C.A. Bulletin (January 1): 483-487.

Vale, J. D. 1955. Sales trends key budget of lumber creosoting company. N.A.C.A. Bulletin (August): 1663-1678.

Vance, L. L. 1950. The fundamental logic of primary variance analysis. N.A.C.A. Bulletin (January): 625-632.

Vance, L. L. 1955. Capsule cases in statistical cost control. N.A.C.A. Bulletin (January): 682-688. (Statistical sampling).

Vanderbeek, A. J. 1956. Useful records of government-owned facilities. N.A.C.A. Bulletin (September): 83-86.

Van Duyne, L. R. 1940. Accounting control at a race track. N.A.C.A. Bulletin (March 1): 801-832.

Van Gorder, H. F. 1947. Clerical cost control. N.A.C.A. Bulletin (September 15): 74-91.

Van Haelen, J. 1951. Records for accelerated amortization deductions. N.A.C.A. Bulletin (September): 50-57.

Vannais, L. E. 1926. Distributing administration costs. N.A.C.A. Bulletin (June 15): 748-759.

Vanneman, T. S. 1946. Cost accounting in the telephone business. N.A.C.A. Bulletin (July 1): 1035-1045.

Van Pelt, J. V. 1955. Factors affecting intelligent use of variances. N.A.C.A. Bulletin (March): 904-910.

Van Vlissinger, A. Jr. 1929. A survey on the effect of departmental consolidation on cost - Office and factory. N.A.C.A. Bulletin (August 15).

Van Vlissingen, A. 1930. Office management and efficiency standards for clerical help. N.A.C.A. Bulletin (October 1): 161-182.

Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.

Van Zandt, C. 1922. Normal burden rates. National Association of Cost Accountants Official Publications (July 1): 3-12.

Vaughn, W. S. 1952. Seven budgets make a budget. N.A.C.A. Bulletin (June): 1187-1196. (Sales, capital expenditure, research and development, selling and administrative expense, inventory and manufacturing expense, earnings, and cash position budgets).

Vega, R. M. 1934. Incomplete budgeting. N.A.C.A. Bulletin (April 15): 945-952.

Venman, J. H. 1935. Accounting for the manufacture of hatter's fur. N.A.C.A. Bulletin (August 1): 1300-1323.

Vich, W. F. 1925. Pricing the inventory. National Association of Cost Accountants Official Publications (January 15): 3-9.

Vick, W. L. 1956. General ledger as a tabulating application. N.A.C.A. Bulletin (January): 611-618.

Vobroucek, C. A. 1951. On-the-job training - After two years. N.A.C.A. Bulletin (February): 699-703.

Voegele, A. B. and C. H. Towns. 1939. Cost accounting for federal agencies. N.A.C.A. Bulletin (September 15): 93-99.

Von Dreele, C. W. 1946. Determination and disposition of raw material price variances in a woolen mill. N.A.C.A. Bulletin (October 1): 215-224.

Von Rosen, U. F. 1924. Operating ratios and costs as guides to management. National Association of Cost Accountants Official Publications (September 15): 4-11.

Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.

Wadsworth, G. H. 1955. Approaching mechanical applications wisely. N.A.C.A. Bulletin (April): 1069-1077.

Wagner, F. W. Jr. 1952. A cost reduction department. N.A.C.A. Bulletin (July): 1302-1314.

Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).

Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): 1163-1178.

Waldow, O. A. 1936. Cost control of bank operations. N.A.C.A. Bulletin (March 1): 721-728.

Waldow, O. A. 1939. The duties and responsibilities of a bank auditor. N.A.C.A. Bulletin (May 1): 1105-1120.

Walker, B. 1945. Predetermination opportunities for accountants. N.A.C.A. Bulletin (January 15): 511-516. (Related to war contract settlement claims).

Walker, R. 1947. Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): 1453-1470.

Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin (September): 50-62.

Walkley, C. W. 1932. Inter-relationships of wage incentives, standard costs and budgetary control. N.A.C.A. Bulletin (February 1): 744-749.

Wall, S. G. 1949. A detailed-posted general ledger through the use of tabulating equipment. N.A.C.A. Bulletin (September): 59-66.

Wallace, E. L. 1949. A rationale of income determination - The current cost of productive equivalents concept. N.A.C.A. Bulletin (May 15): 1027-1038.

Wallis, R. N. 1931. Overcoming management inertia. N.A.C.A. Bulletin (June 15): 1683-1696.

Walsh, E. B. 1950. Procedure for establishing a two-part office manual. N.A.C.A. Bulletin (March): 843-844.

Walsh, M. B. 1935. Plant equipment forms. N.A.C.A. Bulletin (October 15): 175-184.

Ware, G. A. 1927. Budgetary control and standard costs in the newsprint paper industry. N.A.C.A. Bulletin (November): 267-268.

Warner, R. S. 1949. Accounting for government contracts under the armed services procurement regulations. N.A.C.A. Bulletin (May 1): 975-986.

Warner, S. W. 1940. Production and inventory control. N.A.C.A. Bulletin (September 15): 43-65.

Warshauer, J. S. 1953. How does accounting stand with electronics? N.A.C.A. Bulletin (April): 965-972.

Washburn, H. L. 1934. The Harris County budget. N.A.C.A. Bulletin (October 15): 157-169.

Wasley, R. S. 1953. Some instances of practice in by-product costing. N.A.C.A. Bulletin (April): 1006-1012.

Wasley, R. S. 1957. Cash position budgeting: Bulwark of small business. N.A.C.A. Bulletin (February): 783-791.

Waters. S. K. 1942. Oil refinery accounting. N.A.C.A. Bulletin (September 1): 3-26. (Volume 24, issues 1).

Watson, A. S. 1957. Getting the facts to management for planning. N.A.C.A. Bulletin (April): 973-984.

Watson, J. W. 1941. Budgetary capital expenditures for an oil company. N.A.C.A. Bulletin (October 15): 207-220.

Waygren, E. 1954. Practical engineering of burden distribution. N.A.C.A. Bulletin (January): 652-659.

Wayman, J. G. 1954. Costing of benefits for wage negotiations. N.A.C.A. Bulletin (March): 868-877.

Weber, H. C. 1947. A personalized tax manual for your corporation. N.A.C.A. Bulletin (June 15): 1280-1285.

Webster, K. and C. G. Uffelman. 1957. Cost reporting in an advertising agency. N.A.C.A. Bulletin (March): 899-905.

Webster, M. W. 1955. Motivating management planning and control. N.A.C.A. Bulletin (October): 187-197.

Webster, N. R. 1938. Pricing and costing graded product. N.A.C.A. Bulletin (November 1): 290-294.

Wecht, H. A. 1953. Some problems raised by wage and hour law. N.A.C.A. Bulletin (February): 719-728.

Wegener, H. A. 1952. Accounting system of the New Jersey turnpike. N.A.C.A. Bulletin (July): 1315-1327.

Weger, C. E. 1926. The preparation and administration of budgets. N.A.C.A. Bulletin (January 2): 327-340.

Weir, W. F. 1945. The effect of war economy on wage and salary administration. N.A.C.A. Bulletin (May 1): 823-829.

Weissinger, C. 1933. Predetermined costs in the brewing industry. N.A.C.A. Bulletin (August 1): 1655-1674.

Weller, C. D. 1946. Reports on utilization of manpower. N.A.C.A. Bulletin (April 15): 727-742.

Wellington, C. O. 1927. How to read a balance sheet and operating statement. N.A.C.A. Bulletin (February 1): 503-515.

Wellington, C. O. 1944. Post-war reserve provisions as wartime costs: Reserve provisions needed to reflect real income. N.A.C.A. Bulletin (February 1): 551-558.

Wellington, R. U. 1953. Use of planning and control tools by small companies. N.A.C.A. Bulletin (January): 646-652.

Wells, M. D., W. P. Marquis and J. H. Elliott. 1949. Control uses of standard costs in a steel mill. N.A.C.A. Bulletin (January 1): 527-536.

Wells, R. G. 1936. Cost control from the standpoint of the operating executive. N.A.C.A. Bulletin (March 15): 731-751.

Welsch, G. 1953. The fixed-flexible budget - A study in integration. N.A.C.A. Bulletin (May): 1182-1193.

Welsh, F. E. 1954. What we use our computer for. N.A.C.A. Bulletin (September): 31-36.

Wernecke, A. H. 1951. Control of capital outlay authorizations. N.A.C.A. Bulletin (November): 357-363.

Wenke, V. A. 1950. Publication of plant procedures through standard practice instructions. N.A.C.A. Bulletin (May): 1127-1133.

Werntz, W. W. 1939. An approach to accounting problems. N.A.C.A. Bulletin (January 15): 575-589.

Werntz, W. W. 1942. The new OPA financial reporting forms. N.A.C.A. Bulletin (May 1): 1159-1176.

Werolin, A. E. 1942. The cost accountant and time and motion studies. N.A.C.A. Bulletin (May 15): 1217-1224.

Wesley, R. R. 1948. Speeding up monthly closings and reports to management - It can be done. N.A.C.A. Bulletin (October 15): 205-211.

Whalen, J. M. 1953. Taking emergency facilities into property accounting. N.A.C.A. Bulletin (January): 670-678.

Wheeler, T. A. 1954. Costing fixed assets - Review of considerations. N.A.C.A. Bulletin (October): 234-241.

Wheeler, W. S. Jr. and E. P. Stevenson. 1929. The relation of cost accounting to industrial research. N.A.C.A. Bulletin (June 1).

Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.

Whisler, R. F. 1935. Should we change our wage plan? N.A.C.A. Bulletin (November 15): 278-287.

Whisler, R. F. 1937. Quality, an element of cost. N.A.C.A. Bulletin (May 1): 969-976.

Whisnant, L. E. 1956. Direct costing for a steel fabricator. N.A.C.A. Bulletin (May): 1127-1131.

White, A. F. 1939. Cost finding in transportation. N.A.C.A. Bulletin (April 15): 1031-1040.

White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.

White, C. A. 1933. How we run our business on a budget. N.A.C.A. Bulletin (February 15): 931-938.

White, C. G. 1952. How to devise an employee suggestion plan. N.A.C.A. Bulletin (October): 230-237.

White, C. G. 1955. Work sampling is procedural trouble-shooting. N.A.C.A. Bulletin (October): 238-245.

White, C. M. and J. K. Dysart. 1956. Leaves from a budget manual for operating personnel. N.A.C.A. Bulletin (December): 526-533.

White, G. R. 1952. A set of charts for review of operations. N.A.C.A. Bulletin (November): 327-343.

White, H. 1949. Securing maintenance control data from the accounts. N.A.C.A. Bulletin (November): 287-294.

White, H. 1950. A critique of cost center size and account detail. N.A.C.A. Bulletin (December): 383-390.

White, H. 1952. Cost practices of twenty grain processors. N.A.C.A. Bulletin (April): 969-982.

White, H. H. 1952. Cost system for a vending machine route. N.A.C.A. Bulletin (February): 735-743.

White, J. C. 1938. Estimating as a science. N.A.C.A. Bulletin (March 15): 820-828.

White, J. K. 1950. Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.

White, J. S. 1955. How we planned for use of electronic equipment. N.A.C.A. Bulletin (June): 1343-1347.

White, M. W. 1946. Development and maintenance of standards. N.A.C.A. Bulletin (April 1): 679-687.

White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.

Whiteside, A. D. 1933. Progress of the National Recovery Administration. N.A.C.A. Bulletin (November 15): 319-324.

Whittmore, E. B. 1934. The relationship between your company sales and general business activity. N.A.C.A. Bulletin (September 1): 1-15. (Volume 16, issue 1).

Wibblesman, C. J. 1936. Accounting for control of finished goods. N.A.C.A. Bulletin (September 15): 77-89.

Wichman, W. C. 1940. The control of gross margins. N.A.C.A. Bulletin (November 15): 259-274.

Wickenden, W. C. 1949. The flexible budget for cost control - How do we start? N.A.C.A. Bulletin (March 1): 771-782.

Wickenden, W. C. 1953. Subjecting maintenance cost to budgetary control. N.A.C.A. Bulletin (September): 72-78.

Wilcox, E. B. 1945. Reappraisal of wartime reserve provisions. N.A.C.A. Bulletin (March 1): 651-668.

Wildman, J. R. 1923. Cost accounting in relation to business cycles. National Association of Cost Accountants Official Publications (July 16): 3-12.

Wildt, E. H. 1924. Cost accounting in a metal stamping plant. National Association of Cost Accountants Official Publications (June 16): 3-19.

Wilkinson, G. D. 1953. The administrative audit. N.A.C.A. Bulletin (September): 16-33.

Wilks, P. A. 1936. The flexible budget system at Strathmore Paper Company. N.A.C.A. Bulletin (June 1): 1143-1155.

Wilks, P. A. 1944. Contract termination. N.A.C.A. Bulletin (January 1): 451-462.

Wilks, P. A. 1947. Budgets and budgetary control. N.A.C.A. Bulletin (May 15): 1138-1148.

Williams, A. 1938. Measured day work or wage incentives? N.A.C.A. Bulletin (September 1): 12-24.

Williams, C. A. 1925. The human element in material control. National Association of Cost Accountants Official Publications (August 1): 3-10.

Williams, C. B. 1921. A method of accounting for scrap. National Association of Cost Accountants Official Publications (May): 3-8.

Williams, C. B. 1923. A method of costing partially completed orders. National Association of Cost Accountants Official Publications (October 15): 3-10.

Williams, E. A. 1954. Income reporting and price re-determination. N.A.C.A. Bulletin (June): 1278-1283.

Williams, H. O. 1954. A hosiery mill compiles "direct" & "full" costs. N.A.C.A. Bulletin (October): 251-259.

Williams, W. R. 1944. Motion and time study for post-war profits. N.A.C.A. Bulletin (April 15): 877-884.

Wilson, G. 1924. A basis for cost accounting in banks. National Association of Cost Accountants Official Publications (July 15): 3-10.

Wilson, G. A. 1939. Further consideration of the last-in, first-out basis of inventory valuation. N.A.C.A. Bulletin (September 1): 1-26. (Note: LIFO is a cost flow assumption, not an inventory valuation method).

Wilson, I. S. 1939. Speeding up financial statements. N.A.C.A. Bulletin (March 15): 911-928.

Wilson, J. A. 1939. Hotel accounting. N.A.C.A. Bulletin (July 15): 1424-1450.

Willson, J. D. 1952. Co-operative control of research costs. N.A.C.A. Bulletin (June): 1197-1207.

Wilson, J. L. 1953. An operating viewpoint on inventory control. N.A.C.A. Bulletin (February): 766-771.

Winans, W. B. S. 1928. Depreciation as applied to public utilities. N.A.C.A. Bulletin (April 1): 867-880.

Winchester, J. H. and A. B. Bourquard. 1943. Will cancellation mean cash or chaos to you on "C" day? N.A.C.A. Bulletin (October 1): 99-108. ("C" day is the day your war contract is cancelled).

Windisch, F. C. 1953. What the commercial banker will ask. N.A.C.A. Bulletin (April): 994-1003. (What is the purpose of the loan, and how will it be paid back?).

Winter, A. B. 1949. Sharing department cost savings and over-all plant profit with supervisory personnel. N.A.C.A. Bulletin (May 1): 987-998.

Winters, J. 1952. Counter-attacking direct labor variances. N.A.C.A. Bulletin (August): 1517-1527.

Wise, B. G. 1948. Determining costs by customers in a multi-metal jobbing foundry. N.A.C.A. Bulletin (March 15): 865-867.

Wolf, A. O. 1941. Internal audit fundamentals. N.A.C.A. Bulletin (May 15): 1025-1061.

Wolfe, F. B. 1922. Distribution of operating costs of centralized power plants at low capacity. National Association of Cost Accountants Official Publications (May 15): 3-8.

Wolson, H. S. 1936. The application and uses of standard costs in the shoe industry. N.A.C.A. Bulletin (November 1): 255-283.

Wonson, H. S. 1935. A financial budget for a shoe manufacturing company. N.A.C.A. Bulletin (June 1): 1087-1114.

Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September 1): 28-40.

Wood, C. G. 1939. Disposition of variances from standard. N.A.C.A. Bulletin (January 1): 548-555.

Woodbridge, F. W. 1939. Make it visual. N.A.C.A. Bulletin (November 1): 315-327.

Woodbridge, J. S. 1930. Accounting in the aircraft industry. N.A.C.A. Bulletin (July 1): 1435-1446.

Woodham, R. M. 1941. Procedure under defense contracts. N.A.C.A. Bulletin (June 15): 1192-1203.

Woods, K. B. 1922. Cost accounting in the manufacture of iron and steel sheets. National Association of Cost Accountants Official Publications (November 1): 3-18.

Wooldridge, S. 1955. Interpretive use of direct sales advertising. N.A.C.A. Bulletin (February): 813-817.

Woosley, H. A. 1949. Controlling job costs in a machine shop. N.A.C.A. Bulletin (August 15): 1425-1431.

Worrall, W. F. 1923. Standard costs - How to establish and apply them. National Association of Cost Accountants Official Publications (May 1): 3-10.

Wright, H. W. 1952. Department of defense cost reviews. N.A.C.A. Bulletin (May): 1043-1051.

Wright, H. W. 1954. Defense Dept. adds to contract audit manual. N.A.C.A. Bulletin (January): 623-626.

Wright, W. R. 1947. Better rates through element time standards. N.A.C.A. Bulletin (October 15): 191-200. (Related to establishing wage rates).

Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): 1191-1203.

Wurman, J. L. 1931. Cost accounting and management in Soviet Russia. N.A.C.A. Bulletin (February 1): 897-910.

Wyer, R. 1952. A battery of labor efficiency reports. N.A.C.A. Bulletin (August): 1527-1537.

Wyer, R. 1953. Learning curve helps figure profits, control costs. N.A.C.A. Bulletin (December): 490-502.

Wyer, R. 1954. Practical programmed cost reduction. N.A.C.A. Bulletin (November): 352-361.

Wyer, R. 1956. Replacing the myth of fixed and variable costs. N.A.C.A. Bulletin (November): 353-361. ("The division of costs into categories of fixed and directly variable is a dangerous and misused concept, a veritable myth under the searchlignt of considered analysis". Wyer includes eight guidelines for cost control based on six groups of patterns of cost and volume relationships: 1. not related, 2. related to amount of capacity provided, 3. degree of variation clearly a function of percentage of capacity, 4. obscured by time lag, control basis, or accounting, 5. uneven surge costs, and 6. inadequate capacity costs, e.g. overtime).

Wynn, S. R. 1953. Depreciation accounting now. N.A.C.A. Bulletin (June): 1347-1350.

Wynne, B. E. 1957. The necessity of electronic thinking. N.A.C.A. Bulletin (May): 1141-1149.

Yeager, B. R. 1951. Accounting for geophysical exploration. N.A.C.A. Bulletin (November): 334-342.

Yeatts, W. F. 1955. Ingredient costs of paperboard for folding cartons. N.A.C.A. Bulletin (December): 509-515.

Young, B. F. 1953. Some problems of plant project accounting. N.A.C.A. Bulletin (March): 918-926.

Young, B. J. 1956. Direct costing: Contribution to management. N.A.C.A. Bulletin (November): 362-375.

Young, H. B. 1951. Piece-work incentive with day rate guarantee. N.A.C.A. Bulletin (January): 556-567.

Young, M. C. 1954. A story of demurrage cost control. N.A.C.A. Bulletin (November): 387-395.

Young, M. S. 1956. Control of a major construction project. N.A.C.A. Bulletin (March): 841-849.

Young, R. 1951. Using the figures for credit appraisal. N.A.C.A. Bulletin (March): 810-817.

Youngs, F. A. 1954. How we account for motorized equipment expense. N.A.C.A. Bulletin (January): 627-633.

Yount, N. F. 1950. Assembling and reporting employee service data for actuarial use in devising a pension plan. N.A.C.A. Bulletin (February): 723-732.

Yung, A. P. 1948. A procedure for handling the retail receivables of an oil company. N.A.C.A. Bulletin (June 15): 1273-1288.

Yurkee, W. H. 1950. Profit analysis by customers and products. N.A.C.A. Bulletin (September): 50-55.

Zajac, E. C. 1955. A case in control of maintenance labor costs. N.A.C.A. Bulletin (July): 1468-1475.

Zajac, E. C. 1956. A forward-looking tabulating installation. N.A.C.A. Bulletin (July): 1329-1335.

Zajac, E. C. 1957. Better procedures - Still a frontier. N.A.C.A. Bulletin (January): 663-670.

Zarini, C. A. 1946. Airline accounting. N.A.C.A. Bulletin (February 1): 507-514.

Zastrow, L. E. 1934. Unemployment insurance. N.A.C.A. Bulletin (June 15): 1177-1187.

Zastrow, L. E. 1941. Procedure for installment notes receivable. N.A.C.A. Bulletin (September 15): 86-100.

Zavodney, I. J. N. 1946. Case study of payroll practices and procedures. N.A.C.A. Bulletin (February 15): 549-566.

Zeigler, N. B. 1938. Accounts receivable records and methods. N.A.C.A. Bulletin (January 15): 581-594.

Zerbo, J. D. 1937. Recording the costs of truck transportation. N.A.C.A. Bulletin (June 1): 1107-1120.

Zieha, E. L. 1954. Characteristic problems of hospital accounting. N.A.C.A. Bulletin (April): 1025-1032.

Zieha, E. L. 1954. Depreciation's first duty - Profit measurement. N.A.C.A. Bulletin (May): 1186-1187.

Zraick, L. E. 1951. Burden problem in government contract costs. N.A.C.A. Bulletin (June): 1207-1215.

Zraick, L. E. 1953. Nonferrous metals product cost development. N.A.C.A. Bulletin (July): 1412-1428.

Zucker, M. K. 1953. Industrial fund accounting in the defense dept. N.A.C.A. Bulletin (January): 635-645.

Zust, C. M. 1954. An incentive plan for contributory labor. N.A.C.A. Bulletin (July): 1464-1471.

Zweckbronner, S. 1940. Several phases of budgeting for an office appliance manufacturer. N.A.C.A. Bulletin (February 15): 727-745.


Note: The original publication started with the December 1919 issue and was titled National Association of Cost Accountants Official Publications. The title was changed to N.A.C.A. Bulletin in 1925 and published as a semimonthly publication (24 issues per volume) through August 1949. The N.A.C.A. Bulletin became a monthly publication with the September 1949 issue. 

The title was changed to N.A.A. Bulletin beginning with the July 1957 issue when the name of the organization was changed from National Association of Cost Accountants to National Association of Accountants. The last issue of the N.A.A. Bulletin was the August 1965 issue.

The first issue of Management Accounting was the September 1965 issue. The last issue of Management Accounting was the February 1999 issue.

The title of the publication was changed to Strategic Finance beginning with the March 1999 issue. The name of the organization was changed from National Association of Accountants to Institute of Management Accountants in June of 1991.

Management Accounting Quarterly was first published in the Fall of 1999.