factory accountingの例文

• Alcoa, for instance, has shuttered factories accounting for 32 percent of its primary aluminum production capacity since 1993.
• Another historically important contribution is the integration of the factory accounting with the general financial ledger through the use of reciprocal accounts.
• Typical for the situation in that time is, that the article started with a description of what factory accounting is about, and what problems they are facing:
• On the whole Factory Accounting is an able presentation of the subject of costs, is somewhat broader than the usual treatment, and should prove a satisfactory text for students.
• A decennium earlier Garcke and Fells had developed a System of factory accounting, and pictured its elements in four complementary flow diagrams ( only the first of four diagrams is pictured here ).
• Flows of private money into lesser-developed countries swelled by 22 percent to $ 235 billion in 1996, with direct investment in local businesses and factories accounting for half the total, the IMF said.
• Factory accounting software was among the most popular of early business software tools, and included the automation of general ledgers, fixed assets inventory ledgers, cost accounting ledgers, accounts receivable ledgers, and accounts payable ledgers ( including payroll, life insurance, health insurance, federal and state insurance and retirement ).
• Whitmore stated, that one of the great essentials to the practice of factory accounting is a " clear perception of the similarities and dissimilarities . . . The fundamental principle is always the same, namely, the practice of making a record sufficiently full to constitute a clear accounting for the factory expenditure, and the object of the accounts is always the same, namely, to eliminate waste from the operations ."