In memoriam: Alexander Hamilton Church's system of 'scientific machine rates' at Hans Renold Ltd., c.1901-c.1920. From: Accounting Historians Journal | Date: June 1, 2003| Author: Boyns, Trevor | COPYRIGHT 2003 Academy of Accounting Historians. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

Abstract: In 1901, Alexander Hamilton Church wrote a path-breaking article in The Engineering Magazine, entitled 'The proper distribution of establishment charges'. This article, published in six parts, is generally considered to have been one of the most important articles on the subject of overhead allocation and Church's system of scientific machine rates is often seen as a precursor of work which eventually resulted in the emergence of standard costing. Around the same time, Ch...

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