|
:''Not to be confused with Frank E. Webner, Pony Express rider.'' Frank Erastus Webner (1865–1940s〔''World Affairs'' Vol. 101-102 (1938). p. 125: Source mentions that "the Society's accounts were reported to have been audited by Frank E. Webner, Certified Public Accountant..." One of his last public performances.〕) was an American consulting cost accountant, and early management author, known for his work on cost accounting.〔Wootton, Charles W., and Barbara E. Kemmerer. "(The emergence of mechanical accounting in the US, 1880-1930 )." The Accounting Historians Journal (2007): 91-124.〕 == Life and work == Webner had started working in the field of public accountancy in the 1890s.〔Webner (1909, p. v)〕 He obtained his Certified Public Accountant license for Illinois and Ohio in 1904, while working for the American Audit Company, Traction building, Cincinnati, Ohio.〔(Proceedings of the Board of Trustees of the University of Illinois for the Year ending August 31, 1905 ).〕 Late in the 1900s Webner was employed by the American Mechanical Calculator Company. In the 1910s he became manager at J. Lee Nicholson & Co,〔''(Popular Mechanics ),'' June 1917, p. 41.〕 and in the 1920 continued to work as Certified Public Accountant and specialist in cost accounting. Webner wrote a series of books on cost accounting and factory management, and frequent lectured before many of the largest universities in the country. In his days he was noted as one of the best-known certified public accountants in the country.〔''Business Digest.'' Vol. 2 (1917). p. 281:〕〔Samuel MacClintock (1925) ''Personal Efficiency.'' Vol. 15, p. 126〕 He At the turn of the 20th century, factory management was faced with the problem how overhead cost should be assigned to products. According to Levant & Zimnovitch "other problems also appeared at this time in the modelling of costing systems, such as how to distinguish between “production” cost centres working directly for production and “service provider” cost centres working for other centres, making it necessary to cascade the distribution of the charges related to these cost centres. Garner (1954) refers to Nicholson (1913) as well as to Webner (1917) and Taylor for how this problem was tackled."〔Levant, Yves, and Henri Zimnovitch. "(Equivalence methods: a little-known aspect of the history of costing )."〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Frank E. Webner」の詳細全文を読む スポンサード リンク
|