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ERIC Number: ED034557
Record Type: RIE
Publication Date: 1968-Jan
Pages: 308
Abstractor: N/A
Managerial Cost Accounting for a Technical Information Center.
Helmkamp, John G.
A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once appropriate service cost data are available, the statistical cost model developed in this study can be used in lieu of the formal cost accounting system and will provide an efficient and economical cost control technique. A computerized data processing function is employed to convert cost data recorded during the production process on various source documents into relevant managerial cost information. A random sample of five searches is selected every month for both information services, and the direct costs consumed for each sampled search are registered on a single record. (Author)
Clearinghouse for Federal Scientific and Technical Information, Springfield, Va. 22151 (N68-15502, MF-$0.65, HC-$3.00)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: National Aeronautics and Space Administration, Washington, DC.
Authoring Institution: Indiana Univ. Foundation, Bloomington. Aerospace Research Applications Center.
Note: Doctoral thesis submitted to Graduate School of Business, Indiana University