Spoilage & Rework Bibliography
 
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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.

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.

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).