haku: @indexterm ACCOUNTING HISTORY / yhteensä: 141
viite: 31 / 141
| Tekijä: | Beelde, I. |
| Otsikko: | Industrial accounting theory and practice: cost accounting in the Belgian coal industry during the first half of the twentieth century |
| Lehti: | Accounting, Business and Financial History
1995 : VOL. 5:1, p. 71-108 |
| Asiasana: | ACCOUNTING HISTORY COST ACCOUNTING COAL MINING INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | This paper describes the accounting practices in a number of Belgian coal-mines and compares them to contemporary textbooks. accounting practice and unit cost calculation in the coal industry are shown to have differed from that of textbook models. While the major reports received by management included technical information, financial accounting information and cost-accounting data, such as a breakdown of unit cost, less attention was paid in them to profitability or sales. |
SCIMA