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George Charter Harrison (1881–1959〔(George Charter Harrison, Sr ) at findagrave.com. Accessed 2015-02-19.〕) was an Anglo-American management consultant and cost account pioneer,〔Solomons, David. "(Costing Pioneers: Some Links with the Past )." ''The Accounting Historians Journal'' 21.2 (1994): 136.〕 known for designing one of the earliest known complete standard cost systems.〔Michael Chatfield. "(Harrison, G. Charter 1881- )," in: Michael Chatfield, Richard Vangermeersch (eds.), ''The History of Accounting (RLE Accounting): An International Encyclopedia'' 2014. p. 291.〕〔Sowell, Ellis Mast. ''The evolution of the theories and techniques of standard costs.'' University of Alabama Press, 1973.〕 == Biography == G. Charter Harrison was born and educated in England and passed eighth in order of merit in the Anal examination of the Institute of Chartered Accountants in England and Wales. For eight years, up to October, 1916, he was employed by Price, Waterhouse & Company in various capacities: during the later part of this period as manager of the system division of that firm. From January, 1909, to February, 1911, he was comptroller for the Russell, Burdsall and Ward Bolt & Nut Company. At the latter date he returned to Price, Waterhouse & Company to take up the managership of the system division.〔''Factory and Industrial Management.'' (1920). Vol. 58 (1920). p. 441〕 In November, 1916, he entered into partnership with the principals of Baker, Sutton & Company, London, England, chartered accountants, under the firm name of Baker, Sutton & Harrison, practicing in New York City. Owing to conditions brought on by the war that firm dissolved in May, 1918. Harrison took out the business and has continued it under his own name.〔 In those days Harrison was known as a merchandising expert, and member of the National Retail Hardware Association.〔Associated Advertising Clubs of the World. ''(The business record systems book of instructions for retail hardware dealers ).'' 1917. p. two〕 Chatfield summarized that ïn 1911 Harrison "designed the earliest known complete standard cost system. He elaborated on this system in a series of articles, "Cost Accounting to Aid Production" (1918-1919). His descriptions of accounts, ledgers, and cost analysis sheets were detailed enough to be applied in cookbook fashion."〔 Harrison is also noted as one of the foremost pioneers of interest costs, with J. Lee Nicholson, William Morse Cole, John R. Wildman, DR Scott, D. C. Eggleston, and Thomas H. Sanders. He is also credited for coining the term "fixed budgeting."〔Mattessich, Richard. "(Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications )." ''Accounting, Business & Financial History'' 13.2 (2003): 125-170.〕 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「G. Charter Harrison」の詳細全文を読む スポンサード リンク
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