effect of scientific management on the development of the standard cost system

Effect of scientific management on the development of the standard cost system by Marc J. Epstein Download PDF EPUB FB2

The Effect of Scientific Management on the Development of the Standard Cost System (The Development of Contemporary Accounting Thought) Find all the books, read about the author. The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C.

Bishop James Madison University This book, a published doctoral dissertation, examines the effect of scientific management on the evolution of standard cost accounting. Get this from a library.

The effect of scientific management on the development of the standard cost system. [Marc J Epstein]. Scientific management does not re-quire any specific type of accounting system and standard costing does not require a certain type of management organization to operate.

However, certain reports developed for the scientifically managed enterprise, when added to the germs of standard costing that existed, expedited the evolution of standard cost-ing. Scientific management does not require any specific type of accounting system and standard costing does not require a certain type of management organization to operate.

However, certain reports developed for the scientifically managed enterprise, when. The effect of scientific management on the development of the standard cost system.

New York: Arno Press, Fleischman, Richard K., and Thomas N. Tyson. "The evolution of standard costing in the UK and US: from decision making to control." Abacus (): Henrici, Stanley B. Standard costs for manufacturing. McGraw-Hill, Frederick Winslow Taylor mentioned the core principles of management in his Principles of Scientific Management book.

These principles refer to Frederick Taylor theory. Such as: Science, not the Rule of Thumb: The basic principles of scientific management theory by Taylor is the adoption of a scientific approach to decision abandons the all unscientific approach from managerial.

This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the s.

The paper starts with a review of cost accounting developments from throughincluding the demands imposed by the origin of the railroad and steel enterprises and the subsequent activity from the scientific management by: According to psychologist, scientific management aims efficiency at the cost of initiative.

It totally takes away initiative from workers. In fact, under scientific management, workers are reduced to the status of machines; totally deprived of the thinking function.