The impact of World War II on cost accounting at the Sperry Corporation.

From: Accounting Historians Journal | Date: December 1, 2003| Author: | Copyright information

Abstract: The impact of World War II on cost accountancy in the U.S. may he viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies' that served as military contractors and, thus, had to make full representation

to contracting agencies for reimbursement. On the negative side. the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such "scientific management" techniques as existed (standard costing, time-study, specific detailing of task routines) fell ...

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