翻訳と辞書 Words near each other ・ George P. L. Walker ・ George P. Larrick ・ George P. Lawrence ・ George P. Lee ・ George P. Lent Investment Properties ・ George P. Livanos ・ George P. Lord ・ George P. MacKenzie ・ George P. MacNichol House ・ George P. Mahoney ・ George P. Mayer Boathouse ・ George P. McLain ・ George P. McLean ・ George P. Mitchell ・ George P. Monaghan ・ George P. Norton ・ George P. Oslin ・ George P. Putnam ・ George P. Raney ・ George P. Rowell ・ George P. Sanderson ・ George P. Sanger ・ George P. Schiavelli ・ George P. Scriven ・ George P. Sewall ・ George P. Shelton ・ George P. Shultz ・ George P. Smith ・ George P. Smith II ・ George P. Steele Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク George P. Norton ： ウィキペディア英語版 George P. Norton George Pepler Norton (1858 - 1939〔Solomons, David. "Costing Pioneers: Some Links with the Past *." ''The Accounting Historians Journal'' 21.2 (1994): 136.〕 ) was a British accountant, known for the publication of his 1889 ''Textile Manufacturers' Bookkeeping.'',〔Mepham, Michael J. "The Scottish enlightenment and the development of accounting." ''The Accounting Historians Journal'' (1988): 151-176.〕 which contributed to the establishment of modern cost accounting. == Life and work == Norton was born in Hampton Wick near London to George Pepler Norton and Eleanor Morris. He obtained a license and worked as chartered accountant. In 1889 he published his most known work ''Textile Manufacturers' Bookkeeping,'' which is considered one of the first comprehensive treatments of "the cost problems of a firm using the process cost method."〔S. Paul Garner and Richard Vangermeersch. "Cost and/or Management Accounting", in: Michael Chatfield, eds. History of Accounting: An International Encyclopedia, p. 180-3〕 This work ran in five edition, the fifth edition published in 1931.〔Trevor Boyns, J. R. Edwards. ''A History of Management Accounting: The British Experience.'' 2012. p. 169.〕 Solomons recalled that the importance of this work lies "in the fact that his book-keeping system for textile manufacturing, which dates back to 1889, clearly foreshadowed standard costing."〔 Norton made a significant contribution to the development of cost accounting. Chandra and Paperman (1976) specified, that "serious studies in cost accounting started only in the 1890s with the writings of Metcalfe, Garcke and Fells, Norton, Lewis, and later with Church, Nicholson and Clark. They were truly the pioneers who introduced new cost concepts like fixed and variable costs, standard cost, cost centers, relevant costs, etc. in the literature. The development of cost accounting in this period was undoubtedly slow. In addition, cost accounting tried to adapt itself within the framework of financial accounting. Part of the delay in the establishment of cost accounting concepts may be due to the tendency of cost accountants to keep the methods they had developed within their own firms secret."〔 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「George P. Norton」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.