N,A,.C,.A,.B ULLETI N

J oA u g u s t (� pr� � In Four Sections

19 54 Section 4

PROP;.RTY OF '

RESEARCH DLPARTpP;NTNATIONAL ASSOCIATION OF ACCOUNTANTS

Topicah Index to Volume XXXV

of

N.A.C.A. BULLETIN

Section 1

Research Reports

Conference Proceedings

SEPTEMBER 1953 T O AUG US T 1954

T o p i c a l I n d e x t o V o l u m e X X X Vof

N.A.C.A. B U L L E T I N

EDITORIAL NOTE

The listings in this index include the articles published in Section 1 of VolumeXXXV of the N.A.C.A. Bulletin, which covers the period from September,1953 to August, 1954. It indexes also the Research Series reports issued dur-ing that period, as well as indexing the last group of papers of the 1953 AnnualCost Conference, published as Section 3 for September, 1953 and the firsttwo groups of papers of the 1954 Annual Cost Conference, published as Sec-tions 3 for July and August, 1954.

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

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AccountingAchieving Greater Productivity in Accounting Through Integration of

Data Processing . HAR OLD VAN GORDER. August 1 9 5 4 . (1954 Con-ference Proceedings)

Automation is "in the Cards�"�—�Prepare for It. A. E. PUUTIO. June1954.

Accounts PayableApplying Statistics to Checking of Venders' Invoices. RUTH A. HANNA.

December 1953.

Administrative ExpenseControlling and Reducing Administrative and Staff Service Costs. KELLY

Y. SIDDALL. July 1954. (1954 Conference Proceedings)

Advertising AgenciesAdvertising Agencies Need Client Costs. COLVILLE MAcDoUCALL. April

1954.

Advertising (See also Distribution)Getting More for Your Distribution Dollar . D AV I D S . M OF F I T T . J u l y 19 54 .

(1954 Conference Proceedings)

Agricultural Machinery & EquipmentMaterial Handling Overhead Affects Unit Cost. C. W. BENDEL. January

1954. (Workshop)

1742 N.A . C .A . B U L L E T I N

Airplane Construction & TransportationLearning Curve Helps Figure Profits, Control Costs. ROLFE WYER.

December 1953.

Assets —FixedCan You Afford That Asset? D. PHILLIP BEAUDRY, JR. July 1954.Equipment Replacement Policy —And Application. EARLE N. MARTIN,

SR. February 1954.Fixed Asset Planning —And a Fleet Economy Study. JOHN W. MACK.

August 1954.How to Get "Reproduction Cost New." ARTHUR L. BENJAMIN. May

1954.Shall We Lease or Buy Equipment? I. WAYNE KELLER. September 1953.Shall We Sell the Building and Lease It Back? W. H. LINDERMAN.

September 1953.

AuditingDefense Department Adds to Contract Audit Manual. HOWARD W.

WRIGHT. January 1954.

Banks and BankingControl Budgeting in Commercial Banks. T. W. HARRIS. April 1954.

Break -Even PointsOperational Analysis — Statistical Approach. CHARLES B. ALLEN. Decem-

ber 1953.

BudgetsBudgeted Volume: Burden Base for Seasonal Operation. WILFRED F.

NEUMANN. January 1954. (Workshop)Budgeting Is the Road to Cost Reduction. FRANK Z. OLES. November

1953.Control Budgeting in Commercial Banks. T. W. HARRIS. April 1954.Departmentalization for Lower Cost Levels. MARION H. SIMPSEN. No-

vember 1953.Flexing the Flexible Budget Before —Not After. JOHN P. MURRAY.

November 1953.French Application of Budgeting, A. JEAN -MARL KAI.TENBACH. April

1954.How of Budgeting, The. CLINTON W. BENNETT. September 1953. (1953

Conference Proceedings)Planning and Control Through Budgeting. FRANK L. ESPOSITO. March

1954.Planning for Profit Control When Volume Changes. HARTWELL A.

GREENE. November 1953.Sales Manager's Reliance on the Sales Budget, The. WILLIAM E. HERR-

MANN. August 1954.Subjecting Maintenance Cost to Budgetary Control. WILLIAM C. WICK -

ENDEN. September 1953. (Workshop)AU G U S T , 1954 1743

ChemicalsChart Books for Better Guidance of Operations. D. A. LIVINGSTON.

November 1953.French Application of Budgeting, A. JEAN -MARL KALTENBACH. April

1954.Inaccuracies in Direct Costing. JOHN W. LUDWIG. March 1954.

ConstructionConstruction Accounting — Completed Contract Basis. C. S. DEBANTO.

April 1954.

CorkPerformance Yardsticks for Sales Management. J. GREGG ROYER. No-

vember 1953.Return on Capital Employed— Measure of Management. F. J. MUTH.

February 1954.

Cost AccountingEuropean View of Management Accounting in the U.S. April 1954.For Cost Accountants and Engineers Only. PAUL C. TAYLOR. August

1954.Growing Responsibilities of the Industrial Accountant, The. MARTIN A.

MOORE. August 1954.Today's Challenge. ARTHUR H. SMITH. August 1954 (1954 Conference

Proceedings)

Cost Reduction and ControlBetter Utilization of the Timekeeper's Time. RICHARD N. MASIMORE.

August 1954. (Workshop)Budgeting Is the Road to Cost Reduction. FRANK Z. OLES. November

1953.Calculating Control Limits for Cost Control Data. CARL E. NOBLE. June

1954. (Workshop)Clerical Cost Reduction and Control. F. RAY FRIEDLEY. October 1953.Continuous Cost Reduction. PAUL M. DEAL. November 1953.Controlling and Reducing Administrative and Staff Service Costs.

KELLY Y. SIDDALL. July 1954. (1954 Conference Proceedings)Cost Control for Marketing Operations General Considerations.

N.A.C.A. Research Series No. 25. April 1954.Cost Control for Marketing Operations —Order Filling. N.A.C.A. Re-

search Series No. 27. August 1954.Cost Control for Marketing Operations —Order Getting. N.A.C.A. Re-

search Series No. 26. June 1954.Cost Reduction by Brute Force. ALWYN M. HARTOGENSIS. November

1953.Cost Reduction to Help Small Business. WESLEY B. EDGAR. March 1954.Departmenta1ization for Lower Cost Levels. MARION H. SIMPSEN. No-

vember 1953.1744 N.A.C.A. BULLETIN

Education for Cost Control —Round Table Method. CHARLES LAWRENCE.June 1954.

Getting More for Your Distribution Dollar. DAVID S. MOFFITT. July1954. (1954 Conference Proceedings)

Helping the Foreman Control Costs. ROBERT E. STOCKMEYER. February1954.

Lower Standards — That's Cost Reduction. EDWARD S. LECKY. August1954.

Programming Maintenance Shop Cost Reduction. W. C. PERKINS. Sep-tember 1953. (Workshop)

Reducing Production Costs to a Minimum. LIONEL J. SORENSEN. July1954. (1954 Conference Proceedings)

Simplified Cost Control for Small Industries. I. WAYNE KELLER. Sep-tember 1953. (1953 Conference Proceedings)

Tools Available for Cost Control and Cost Reduction. NICHOLAS ST.PETER. July 1954. (1954 Conference Proceedings)

Use of Control Charts in Cost Control. EDWIN W. GAYNOR. June 1954.(Workshop)

What Happens to Costs When We Run Overtime? ROGER S. MAKEPEACE.February 1954.

What's Your Labor Barometer Reading Today? MARIO R. FuNARIL,September 1953.

Department StoresLowering Retail Inventory Shortages. HERBERT A. TANZER. May 1954.Production Unit Accounting for Department Stores. PARK E. SCHIMP.

January 1954.

Depreciation and AmortizationDepreciation Is a Period Cost. OWEN E. HANSON. May 1954.Depreciation's First Duty —Profit Measurement. EUGENE L. ZIEHA. May

1954.Free -Curve Depreciation Method, A. GLEN W. LEWIS. May 1954.How to Get "Reproduction Cost New." ARTHUR L. BENJAMIN. May

1954.Inadequate Depreciation Charges Call for Action. CLWRENCE CROCHERON.

May 1954.Is Optional Depreciation the Answer? Roy B. OLIVER. May 1954.Tax Effects of Declining Balance Depreciation. WILLIAM H. BEADLE.

May 1954.Using Replacement -Value Depreciation in Costs. ROBERT K. MIRRIELEES.

May 1954.What Do Executives Think Depreciation Is? ROBERT G. JAMES. May

1954.

Direct CostingAlternatives to Direct Costing. HOWARD C. GREER. March 1954.Convertability of Direct and Conventional Costing. JOSEPH A. MAU-

RIELLO. March 1954.

A U G U S T , 1954 1743

Cost Accounting for a Local Cartage Company. WILLIAM J. SCHROEDER,JR. July 1954.

Depreciation Is a Period Cost. OWEN E. HANSON. May 1954.Inaccuracies in Direct Costing. JOHN W. LUDWIG. March 1954.Overhead Accounting Comes Full Circle. LEONARD A. DOYLE. August

1954.Tailor - Making Cost Data for Specific Uses. WILLIAM J. VATTER. August

1954. (1954 Conference Proceedings)You Can Say It By Formula. JOHN H. KEMrsTER. December 1953.

Distribution (see also Sales Analysis and Control)Cost Control for Marketing Operations — General Considerations.

N.A.C.A. Research Series No. 25. April 1954.Cost Control for Marketing Operations —Order Filling. N.A.C.A. Re.

search Series No. 27. August 1954.Cost Control for Marketing Operations —Order Getting. N.A.C.A. Re-

search Series No. 26. June 1954.Getting More for Your Distribution Dollar. DAVID S. MOFFITT. July

1954. (1954 Conference Proceedings)Performance Yardsticks for Sales Management. J. GREGG ROYER. No-

vember 1953.Sales Forecasting and Marketing Cost Control. Roy L. BRITTAIN. No-

vember 1953.

Early ClosingLooking Forward to a Faster Annual Closing. E. R. HOFFMAN. October

1953. (Workshop)

Electrical ManufacturingContinuous Cost Reduction. PAUL M. DEAL. November 1953.Developmental Costs in a Company Laboratory. WALTER E. ARTHUR.

May 1954.Fixed Asset Planning —and a Fleet Economy Study. JOHN W. MACK.

August 1954.Flexing the Flexible Budget Before —Not After. JOHN P. MURRAY.

November 1953.Helping the Foreman Control Costs. ROBERT E. STOCKMEYER. February

1954.Return on Investment —A Guide to Management Decisions. RUSSELL B.

READ. June 1954.

FoodBudgeted Volume: Burden Base for Seasonal Operation. WILFRED F.

NEUMANN. January 1954. (Workshop)Case in Systematic Sales Forecasting, A. CHARLES E. MANTEUFFEL.

March 1954.Survey of Cost Practices of Soybean Processors. DONALD A. SULLIVAN.

February 1954.1746 N.A.C.A. BULLETIN

ForecastingCase in Systematic Sales Forecasting, A. CHARLES E. MANTEUFFEL.

March 1954.Sales Forecasting and Marketing Cost Control. Roy L. BRITTAIN. No-

vember 1953.

Foreign PracticeBritish Study in Profit Graphs, A. A. W. H. LAMOND. April 1954.French Application of Budgeting, A. JEAN-MARC KALTENBACH. April

1954.

Freight ChargesTransportation Costs Analysis. H. G. MILLER. December 1953.

GlassBasic Facts of "Lifo," The. ROBERT A. PETERS. September 1953.Reporting—For Profit's Sake. RAY E. LONGENECKER. August 1954.

Government Contracts (See also Renegotiation)Accounting for Cost Plus Fixed Fee Contracts. WILLIAM L. NEIMAN.

June 1954.Backing Overhead Claims for Cost -Type Contracts. RAYFORD W. HAR-

WELL. January 1954.Defense Department Adds to Contract Audit Manual. HOWARD W.

WRIGHT. January 1954.Expediting Contract Termination Claims. JOHN F. GAITHER. January

1954.Income Reporting and Price Redetermination. EDWARD A. WILLIAMS.

June 1954.Processing the Termination Claim. MARTIN J. CREAN. June 1954.

Government UnitsCosting for Muni cipalities—A Field for Development. RODERICK L.

ROUSE. April 1954.

Heat TreatingDevelopment of Standard Costs for Heat Treating. W. P. CANFIELD.

January 1954.

Incentives and Profit SharingBonus Plan for the Plant's "Key" Men, A. ROBERT J. JULIUS. October

1953.Incentive Plan for Contributory Labor, An. CHARLES M. ZUST. July

1954.Material Utilization Incentive Plan, A. ROBERT P. KEEHN. October 1953.Profit - Sharing Retirement Plan, A. JOSEPH G. SIDAK. October 1953.Report on Five Years of Profit - Sharing, A. JOSEPH M. NAAB. July 1954.

A U G U S T , 1954 1747

InstitutionsCharacteristic Problems of Hospital Accounting. EUGENE L. ZIEHA.

April 1954.

InsuranceHow to Get "Reproduction Cost New." ARTHUR L. BENJAMIN. May 1954.

Interunit AccountingLooking Forward to a Faster Annual Closing. E. R. HOFFMAN. October

1953. (Workshop)

InventoriesAvenues for Inventory Control Analysis. WILLIAM VAN ALAN CLARK

and JOHN H. KEMPSTER. July 1954.Basic Facts of "Lifo," The. ROBERT A. PETERS. September 1953.How to Make I -Day Easier. WALTER F. BEACH. October 1953. (Work-

shop)Inventory Control Through Budgeted Turnover. CHARLES H. GLEASON.

December 1953. (Workshop)Inventory Control Through Commodity Standards. MARSHALL H. Os-

BORN. December 1953. (Workshop)Lowering Retail Inventory Shortages. HERBERT A. TANZER. May 1954.Material Handling Overhead Affects Unit Cost. C. W. BENDEL. January

1954. (Workshop)Survey of Cost Practices of Soybean Processors. DONALD A. SULLIVAN.

February 1954.To Control Inventory— Prevent, Regulate, Eliminate. HARRY N. BEDFORD.

February 1954.

Iron and SteelClerical Cost Reduction and Control. F. RAY FRIEDLEY. October 1953.Inventory Control Through Commodity Standards. MARSHALL H. Os-

BORN. December 1953. (Workshop)Planning for Profit Control When Volume Changes. HARTWELL A.

GREENE. November 1953.Programming Maintenance Shop Cost Reduction. W. C. PERKINS. Sep-

tember 1953. (Workshop)

LaborCompany Labor Policy —And the Accountant's Part. LEE C. SHAW.

March 1954.Costing of Benefits for Wage Negotiations. JOHN G. WAYMAN. March

1954.Fringe Benefits —Cost or Profit. ADAM S. BENNION. September 1953.

(1953 Conference Proceedings)Incentive Plan for Contributory Labor, An. CHARLES M. ZUST. July

1954.1748 N.A.C.A. BULLETIN

Learning Curve Helps Figure Profits, Control Costs. ROLFE WYER. De-cember 1953.

What's Your Labor Cost Barometer Reading Today? MARIO R. FUNARI.September 1953.

Machine ShopsDevelopment of Standard Costs for Heat Treating. W. P. CANFIELD.

January 1954.

Machine ToolsWhat's Your Labor Cost Barometer Reading Today? MARIO R. FUNARI.

September 1954.

Machinery ManufacturingSubjecting Maintenance Cost to Budgetary Control. WILLIAM C. WICK -

ENDEN. September 1953. (Workshop)

ManagementEuropean View of Management Accounting in the U.S. April 1954.Growing Responsibilities of the Industrial Accountant, The. MARTIN A.

MOORE. August 1954.Operations Research —A Tool of Management. EDWARD J. THOMAS, JR.

December 1953.Today's Challenge. ARTHUR H. SMITH. August 1954. (1954 Confer-

ence Proceedings)What Do Executives Think Depreciation Is? ROBERT G. JAMES. May

1954.

Material Control and AccountingA Material Utilization Incentive Plan. ROBERT P. KEEHN. October 1953.

( Workshop)

Mechanical EquipmentAchieving Greater Productivity in Accounting Through Integration

of Data Processing. HAROLD vAN CORDER. August 1954. (1954Conference Proceedings)

Automation Is "in the Cards " — Prepare for It. A. E. PUUTIO. June1954.

Costing and Managing the Tabulating Installation. JOSEPH J. GALLA-GHER. August 1954. (Workshop)

Practical Application of Electronic Equipment to Accounting. JOHN M.THEIS. August 1954. (1954 Conference Proceedings)

Office Organization and ManagementAdministrative Audit, The. GEORGE D. WILKINSON. September 1953.Clerical Cost Reduction and Control. F. RAY FRIEDLEY. October 1953.

A U G U S T , 1954 1749

OilHow We Account for Motorized Equipment Expense. FREDERICK A.

YOUNGS. January 1954.Joint Venture Accounting for Oil Production. A. B. FRANZEN. April

1954.

Overhead (See also Direct Costing)Backing Overhead Claims for Cost -Type Contracts. RAYFORD W. HAR-

WELL. January 1954.Budgeted Volume: Burden Base for Seasonal Operation. WILFRED F.

NEUMANN. January 1954. (Workshop)Hidden Profits in Overhead. HARRY N. KAMPH. September 1953.

(1953 Conference Proceedings)Incentive Plan for Contributory Labor, An. CHARLES M. ZUST. July

1954.Material Handling Overhead Affects Unit Cost. C. W. BENDEL. January

1954. (Workshop)Overhead Accounting Comes Full Circle. LEONARD A. DOYLE. August

1954.Practical Engineering of Burden Distribution. EDWARD WAYGREN. Janu-

ary 1954. (Workshop)Seven Segment Application of Plant Burden. HORACE C. ARNOLD. July

1954.

Paper and Paper ProductsAvenues for Inventory Control Analysis. WILLIAM VAN ALAN CLARK

and JOHN H. KEMPSTER. July 1954.Calculating Control Limits for Cost Control Data. CARL E. NOBLE.

June 1954. (Workshop)Material Utilization Incentive Plan, A. ROBERT P. KEEHN. October 1953.

Photographic EquipmentDevelopmental Costs in the Plant. MAURICE J. MOSS. May 1954.Seven Segment Application of Plant Burden. HORACE C. ARNOLD. July

1954.

Production Planning and ControlWhat Happens to Costs When We Run Overtime? ROGER S. MAICEPEACE.

February 1954.

ProfitsCost Reduction by Brute Force. ALWYN M. HARTOGENSIS. November

1953.Income Reporting and Price Redetermination. EDWARD A. WILLIAMS.

June 1954.Planning for Profit Control When Volume Changes. HARTWELL A.

GREENE. November 1953.1750 N.A.C.A. BULLETIN

PurchasingThe Purchase Order —A Vital Business Document. JOHN G. BARRETT.

August 1954. (Workshop)

Radio and TelevisionIncome Reporting and Price Redetermination. EDWARD A. WILLIAMS.

June 1954.Standard Costs in Control and Planning. GEORGE K. BRYANT. May 1954.

RecordsAchieving Greater Productivity in Accounting Through Integration of

Data Processing. HAROLD VAN CORDER. August, 1954. (1954 Con-ference Proceedings)

Protection of Vital Corporate Records, The. HAROLD F. RUSSELL. Janu-ary 1954.

RenegotiationPreparing Effectively for Renegotiation. C. RICHARD GUNZER. January

1954.

Repairs and MaintenanceProgramming Maintenance Shop Cost Reduction. W. C. PERKINS. Sep-

tember 1953. (Workshop)Reducing Production Costs to a Minimum. LIONEL J. SORENSEN. July

1954. (1954 Conference Proceedings)Subjecting Maintenance Cost to Budgetary Control. WILLIAM C. WICI{-

ENDEN. September 1953.

ReportsConsider the Needs of the Reportee. DAVID S. MOFFITT. October 1953.Daily Cash Reports to Aid Control in Retailing. DENNIS GORDON. April

1954.Reporting —For Profit's Sake. RAY E. LONGENECKER. August 1954.

Research (See Statistical and Mathematical Methods)Research and Development Costs

Developmental Costs in a Company Laboratory. WALTER E. ARTHUR.May 1954.

Developmental Costs in the Plant. MAURICE J. MOSS. May 1954.Helping Top Management Keep on Top of Research. JOHN V. JAMES.

March 1954.

RetailingDaily Cash Reports to Aid Control in Retailing. DENNIS GORDON. April

1954.What Do Expense Surveys Signify? ROBERT B. MINER. October 1953.

A U G U S T , 1954 1751

Return on InvestmentChart Books for Better Guidance of Operations. DONALD A. LIVINGSTON.

November 1953.Equipment Replacement Policy —And Application. EARLE N. MARTIN,

SR. February 1954.Reporting —For Profit's Sake. RAY E. LONGENECKER. August 1954.Return on Capital Employed— Measure of Management. F. J. MUTH.

February 1954.Return on Investment —A Guide to Management Decisions. RUSSELL B.

READ. June 1954.Return on Investment: Gist of a Technical Service Survcy. February

1954.

Sales Analysis and ControlPerformance Yardstick for Sales Management. J. GREGG ROYER. No-

vember 1953.Sales Manager's Reliance on the Sales Budget. WILLIAM E. HERRMANN.

August 1954.Use of Accounting Information for Increasing Sales. S. D. FLINN.

February 1954.

Small BusinessCost Reduction to Help Small Business. WESLEY B. EDGAR. March

1954.Simplified Cost Control for Small Industries. I. WAYNE KELLER. Sep-

tember 1953. (1953 Conference Proceedings)

Standard CostsCalculating Control Limits for Cost Control Data. CARL E. NOBLE.

June 1954. (Workshop)Lower Standards— That's Cost Reduction. EDWARD S. LECKY. August

1954.Simplified Cost Control for Small Industries. I. WAYNE KELLER. Sep-

tember 1953. (1953 Conference Proceedings)Standard Costs in Control and Planning. GEORGE K. BRYANT. May

1954.

Statistical and Mathematical MethodsApplying Statistics to Checking of Venders' Invoices. RUTH A. HANNA.

December 1953.British Study in Profit Graphs, A. A. W. H. LAMOND. April 1954.Calculating Control Limits for Cost Control Data. CARL E. NOBLE.

June 1954. (Workshop)Chart Books for Better Guidance of Operations. DONALD A. LIVINGSTON.

November 1953.Enter — Operations Research. JOHN F. MAGEE. June 1954.Free -Curve Depreciation Method, A. GLEN W. LEWIS. May 1954.

1752 N.A.C.A. BULLETIN

Learning Curve Helps Figure Profits, Control Costs. ROLFE WYER.December 1953.

New Technique for the Accountant, A. JAMES R. EVANS. December1953.

Operational Analysis — Statistical Approach. CHARLES B. ALLEN. De-cember 1953.

Operations Research —A Tool of Management. EDWARD J. THOMAS,JR. December 1953.

Use of Control Charts in Cost Control. EDWIN W. GAYNOR. June 1954.( Workshop)

You Can Say It By Formula. JOHN H. KEMPSTER. December 1953.

TaxesIs Optional Depreciation The Answer? Roy B. OLIVER. May 1954.Tax Effects of Declining Balance Depreciation. WILLIAM H. BEADLE.

May 1954.

TimekeepingBetter Utilization of the Timekeeper's Time. RICHARD N. MASIMORE.

August 1954. (Workshop)

Trucks and TruckingBasis for Truck -Haul Cost Determination, A. IRA HOUGHTON. April

1954.Cost Accounting for a Local Cartage Company. WILLIAM J. SCHROEDER,

JR. July 1954.How We Account for Motorized Equipment Expense. FREDERIC A.

YOUNGS. January 1954.Transportation Costs Analysis. H. G. MILLER. December 1953.

Uses of Cost DataTailor- Making Cost Data for Specific Uses. WILLIAM J. VATTER. August

1954. (1954 Conference Proceedings)

Waste and SpoilageHelping the Foreman Control Costs. ROBERT E. STOCKMEYER. Febru-

ary 1954.Material Utilization Incentive Plan, A. ROBERT P. KEEHN. October

1953.

A U G U S T , 1 9 5 4 1753

Forum Letters Published September 1953 to August 1954

COST FORUM

Calculation and Use of Price Index Numbers for Lifo Inventories. NORMANDALRYMPLE. September 1953.

What Change in the Bureau of Internal Revenue's Approach to Depreciation?WILLIAM W. JOHNSTON. September 1953.

Defense Contract Termination— Always a Possibility. B. B. RICH. Septem-ber 1953.

Constructing Administrative Expense Budgets for Cost Control. N. F. KRUSE.September 1953.

Economy in Staffing Physical Inventory. CHARLES W. LENT. October 1953.On- The -Spot Calculation of Retail Inventory. SIDNEY W. TOREY. October

1953.What Costs Shall Be Excluded from Inventory Values? J. L. KAVANAGH.

October 1953.Industrial Accounting is Not Drawing College Graduates as it Should. HAR-

OLD G. AVERY. October 1953.Imputed Costs are Economic Actualities. PAUL C. TAYLOR. October 1953.Ratio Analysis. HOWARD F. GREENE. November 1953.What Does Our Material Cost ? —A New Look at an Old Problem. HERBERT

J. MYERS. November 1953.Close Control of Waste and Seconds. ROBERT M. RUETHER. November 1953.Pricing Special Orders to Contribute to Fixed Expense. EDWARD WAYGREN.

November 1953.A Review of Alternatives in Costs for Pricing Purposes. WEBB MEADOR.

November 1953.Speed -Up Plan for Clearing Vendors' Invoices. D. D. BARBOR. November

1953.Management's Responsibility for Embezzlement Prevention. VERNON G.

SHEFFIELD. December 1953.What is a Unit of Equipment? G. T. POMEROY. December 1953.Accounting Manuals —The Gradual Buildup Method. L. L. SWEET. Decem.

ber 1953.A "Tag and Card" System of Accounting For Returnable Containers. HAR-

RISON C. LELAND. December 1953.Should Inventory and Commitment Control Be A Clerical or An Executive

Function? CLARENCE C. BROWN. December 1953.Why Inventories ? —A Raft of Reasons. ROBERT K. ARTHUR. January 1954.We Find Perpetual Inventory for Office Supplies Worthwhile. W. F. MUs-

sENDEN. January 1954.Unit Cost When Product is Run on Equipment of Greater and Less Efficiency.

FRANK JUDD. January 1954.For Greater Educational Emphasis on Industrial Accounting. ERNEST H.

WEINWURM. February 1954.Common Errors in Evaluating "Economy Proposals." ALFRED 0. SCHROEDER.

February 1954.A Study of Inventory Insurance Rates May Reveal Possible Economies. CARL

E. BURTON. February 1954.1754 N.A.C.A. BULLETIN

How Accurate is Your Basic Cost Reporting. ROBERT L. FELDKAMP. Feb.ruary 1954.

Timekeepers Can Also Keep Watch. RICHARD N. MASIMORE. February 1954.Present Policy of the Internal Revenue Service on Depreciation Allowances.

HAROLD E. SMITH. February 1954.A Direct Costing System Eliminating All Burden. RALPH W. SAUBER. March

1954.Direct Costing and the Economics of Process Substitution. ALWYN M. HARTO-

GENSIS. March 1954.Direct Costing Vs. Seasonal Operations, Varying Product Utilization of

Equipment. C. M. REINHERR. March 1954.Direct Costing Assists Inventory Control. A. C. CRANE. March 1954.Integrated Data Processing and Common Language Office Machines. ROB-

ERT A. RIETZ. June 1954.Product Discontinuance Decisions. GEORGE W. FRANK. June 1954.Obtaining Reliable Materials - Handling Costs. FRANK J. WAGNER. June 1954.Oil Production Illustrates Place of Income Tax as a Cost. DONALD R. BOGGS.

June 1954.Computing Return on Investment To Aid in Pricing. GEORGE W. FRANK.

July 1954.Annual Mileage May Determine Whether to Lease or Own Autos. E. J.

O'CONNOR. July 1954.Surveying and Reporting On the Hidden Cost of Seniority. ROBERT H.

STRAYER. July 1954.Transportation Costs Can Be Controlled in Small Business. J. M. NAAB.

August 1954.Construction of a Product Profit Indicator. LYLE M. FARMEN. August 1954.Holding the Fort in Price Redetermination. M. J. FORMICHELLA. August

1954.A Way of Distributing Kiln Firing Cost. M. H. BUTLER. August 1954.

POINTS OF VIEW

Treatment of Tax Benefit from Accelerated Amortization. E. E. ROLL. Sep-tember 1953.

What Depreciation for Emergency Facilities? L. V. TINKHAM. September1953.

Thinking of the Natural Business Year? CLIFFORD E. CRAVER. October 1953.Two Decimals Are Two Too Many. LYLE GRESS. October 1953.Do You Plan Cost Control Procedures in a Vacuum? ARTHUR T. CARUSO.

November 1953.What Are The Objections to Cost Accounting in Small Businesses? M. D.

MORRIS. November 1953.The Function of the Cost Accountant in Connection With Selling Prices.

ALBIN W. KRUH. March 1954.Productivity Measurements Can Be Obtained and Used. JOHN H. KEMPSTER.

June 1954.Commitment Accounting in Development Cost Control. W. E. ARTHUR.

August 1954.

AUGUST, 1954 1735