Management And Accounting Web

Accounting for Spoilage and Rework Bibliography

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

Spoilage and Rework Main Page

Allen, J. D. 1962. Controlling costs of lost, defective and obsolete parts. N.A.A. Bulletin (November): 57-60.

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

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

Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.

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

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

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

Cunningham, J. 2015. Using defects to drive financial gain: Revealing opportunity in unlikely places. Cost Management (January/February): 5-13.

Dopler, G. J. 1963. How we control slow-moving and obsolete inventory. N.A.A. Bulletin (November): 19-22.

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

Eilon, S. 1963. Obsolescence of commodities which are subject to deterioration in store. Management Science (July): 623-642. (JSTOR link).

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Fenner, G. A. 1959. Isolating re-work costs - A procedure. N.A.A. Bulletin (May): 47-50.

Filimon, R. et al. 1987. Spoilage with a production function. Accounting Business Research (Autumn): 337-348.

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

Goetz, B. E. 1971. Compensate for spoilage by planning overruns. Management Accounting (April): 47-52.

Hamilton, F. A. 1920. Accounting for the handling of scrap metals. Journal of Accountancy (November): 354-360.

Harvard Business Review. 2016. Why recalls often hurt rivals. Harvard Business Review (November): 26.

Healy, J. P. and R. G. Stephens. 1999. Accounting for scrap in multiphase sequential production processes using an activity-based cost system. Journal of Cost Management (January/February): 3-9.

Hieftje, A. 1947. Determination of scrap allowance - Stage of completion method. N.A.C.A. Bulletin (November 15): 335-341.

Holden, P. E. and W. S. Ford. 1928. The consumers' bill for waste. N.A.C.A. Bulletin (March 15): 803-819.

Jackson, J. H. 1923. Factory management wastes. Journal of Accountancy (January): 65-66.

Kilduff, F. W. 1918. Spoilage, the fourth factor of cost. Journal of Accountancy (March): 191-195.

Klimmer, G. D. 1922. Methods of accounting for waste in a cotton spinning mill. National Association of Cost Accountants Official Publications (February): 3-14.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Koch, A. P. 1960. A fallacy in accounting for spoiled goods. The Accounting Review (July): 501-502. (JSTOR link).

Kokins, I. W. 1922. The scrap problem. National Association of Cost Accountants Official Publications (March 1): 3-14.

Lynch, H. L. 1963. Using incentives to reduce waste product. N.A.A. Bulletin (April): 47-52.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.

Mogel, L. F. 1932. Accounting for loss of imperfects. N.A.C.A. Bulletin (June 15): 1417-1422.

National Association of Accountants. 1961. Action and results. N.A.A. Bulletin (June Section 3): 26-28. (Spoilage).

National Association of Accountants. 1961. Classifying spoilage. N.A.A. Bulletin (June Section 3): 5-8.

National Association of Accountants. 1961. Detailed and summary reporting. N.A.A. Bulletin (June Section 3): 16-26. (Spoilage).

National Association of Accountants. 1961. Incidence of the spoilage problem. N.A.A. Bulletin (June Section 3): 3-5.

National Association of Accountants. 1961. Other aspects of accounting for spoilage. N.A.A. Bulletin (June Section 3): 29-30.

National Association of Accountants. 1961. Source data - The reject ticket. N.A.A. Bulletin (June Section 3): 11-16. (Spoilage).

National Association of Accountants. 1961. The accountant and the control system. N.A.A. Bulletin (June Section 3): 8-11. (Spoilage).

Newlove, G. H. 1960. The timing of unavoidably spoiled units. The Accounting Review (April): 320-324. (JSTOR link).

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55. (JSTOR link).

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Sackmary, S. M. 1966. Spoilage control: An accounting approach. Management Accounting (April): 51-57.

Smith, C. H. 1920. Distribution of defective and spoiled material costs. National Association of Cost Accountants Official Publications (July): 3-16.

Stevenson, W. C. 1970. An information model for scrap control. Management Accounting (September): 38-40, 47.

Titus, W. F. 1935. Management's responsibility for the control of waste. N.A.C.A. Bulletin (April 15): 902-909.

Williams, C. B. 1921. A method of accounting for scrap. National Association of Cost Accountants Official Publications (May): 3-8.

Wilson, G. 1917. The fourth factor in cost accounting. Journal of Accountancy (May): 321-325. (Spoilage).