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Home , April 1967, August 1966, August 1967, February 1966, February 1967, January 1966

in three sections: Section 3 published by the National Association of Accountants management accounting

Topical Index to Management Accounting Section 1, Volume XLVIII and NAA Research Publications August 1967 Accounting (See also Systems and Procedures) Accountants Face New Challenges. WILLIAM H. LUNDQUIST. . Changing Role of the Accountant, The. DANIEL BORTH, JR. . Profitability Reporting in a Professional Consulting Firm. EDWARDS R. FISH. March 1967. Responsibility Reporting of Return on Investment. ROBERT B. COOKE. . Responsibility Reporting vs. Direct Costing —Is There a Conflict? WILLIAM L. FERRARA. .

Accounts Receivable Prescription Pre - Billing. DANIEL L. GOTTHILF. September 1966.

Advertising (See Distribution)

Aerospace Industry COmputerized INformation System (COINS). WILLIAM P. EVANS and RONALD L. BOSWORTH. . Contractor Performance Measurement. LEO J. BARNECUT, JR. . Cost Control for Program Managers. JOSEPH P. BONCHONSKY. . Feedback —A Key to Engineering Cost Control. LYMAN S. LEE. September 1966 (Letter of comment HENDRIX January 1967). Management Information Technology in the Space Age. MICHAEL R. TYRAN. .

Agricultural Machinery and Equipment Ensuring the Profit Contribution of a Corporate Data Processing Depart- ment. JAMES T. WORMLEY. January 1967. Inventory Management through Inventory Ratios. HAROLD D. YOUELL. August 1967.

Airplane Construction and Transportation Resource System for Property Administration, A. RICHARD F. PEIRCE. .

Aluminum Problems of Consistency in Foreign Accounting. JAMES N. HARTLEY. No- vember 1966.

Assets —Fixed (See also Depreciation, Depletion and Amortization and Return on Investment) Financial Analysis to Guide Capital Expenditure Decisions. Research Re- port No. 43. , 1967. Performance Review of Capital Expenditures. RONALD E. MYERS. Decem- ber 1966 (Letter of comment USRY August 1967). Resource System for Property Administration, A. RICHARD F. PEIRCE. De- cember 1966. AUGUST 1967 Auditing (See also Internal Auditing) Auditing of Construction Contracts. CHARLES J. HOEFLICK. September 1966.

Automobiles and Accessories Financial Control of Manufacturing Plants. JOHN H. CLARK. Decem- ber 1966. From Bookkeeping tp Decision Theory. FRED G. SECREST. December 1966 (Letter of comment WOODSON June 1967).

Balance Sheets (See Financial Statements)

Billing (See also Accounts Receivable) Prescription Pre - Billing. DANIEL L. GOTTHILF. September 1966.

Break -Even Points Application of Margin Rates to Credit Analysis. RICHARD L. BOWEN, JR. . Cost Behavior and Breakeven Analysis —A Different Approach. G. L. BAT - TISTA and G. R. CROWNINGSHIELD. October 1966 (Letter of comment SCHAFER March 1967).

Budgets Budgeting vs. Total Systems Concept. ARTHUR E. CARLSON. February 1967. Control of Fixed Costs in Relation to Volume. H. JOHN AKED. March 1967. Evaluating Average Ratios Used in Capital Budgeting. RICHARD L. NOR - GAARD and RICHARD H. PETTWAY. December 1966. Feedback —A Key to Engineering Cost Control. LYMAN S. LEE. September 1966 (Letter of comment HENDRIX January 1967). Performance Review of Capital Expenditures. RONALD E. MYERS. Decem- ber 1966 (Letter of comment USRY August 1967). Volume -Cost Analysis —The Multiple Repression Analysis Approach. DONALD L. RAUN. December 1966.

Burden (See Overhead)

Chemicals Control of Fixed Costs in Relation to Volume. H. JOHN AKED. March 1967. Economical Processing of Small Orders. GENE K. BAUGHMAN. March 1967. Effective Internal Management Reporting System, An. WILLIAM M. SCHO- FIELD. September 1966. Maintenance Material Inventory Control. WILLIAM N. SMITH and G. F. REICHENBACH. August 1967. MANAGEMENT ACCOUNTING Construction Auditing of Construction Contracts. CHARLES J. HOEFLICK. September 1966. Simplified CPM for Contractors. GEORGE W. OTT. November 1966 (Letter of comment O'ROURKE June 1967).

Contractors (See Construction)

Cork Controlling Contribution. I. WAYNE KELLER. June 1967. Pricing Interdivisional Transfers. FREDERICK D. FINNEY. November 1966.

Cost Accounting (See also Systems and Procedures and Training of Management Accountants) Certification in Management Accounting: Should We Jump on the British Bandwagon? GEORGE C. MEAD. June 1967. Equivalent Unit Costing (EUCO). C. HOWARD. October 1966. Management Accounting Is Coming of Age. RAYMOND P. MARPLE. July 1967. Management and Accounting Concepts of Control. H. ARTHUR HOVER - LAND and WILMA D. STRICKLIN. June 1967. Managers Need Both Explicit and Implicit Cost. CLIFFORD E. HUTTON. October 1966. Top Management's Challenge to the Accountant. RICHARD W. LEE. June 1967.

Cost Control and Reduction Cost Control for Program Managers. JOSEPH P. BONCHONSKY. May 1967. Feedback —A Key to Engineering Cost Control. LYMAN S. LEE. September 1966 (Letter of comment HENDRIX January 1967). Forms Control. CHARLES W. PATMORE. April 1967. Management and Accounting Concepts of Control. H. ARTHUR HovER- LAND and WILMA D. STRICKLIN. June 1967. Management Information Systems: Who'll Be In Charge? ROBERT BEYER. June 1967. Motivation and Coordination in Management Control Systems. CHARLES T. HORNGREN. May 1967.

Cost Systems (See Systems and Procedures)

Cost- Volume -Profit Relationship (See Break -Even Points and Budgets)

Credit Application of Margin Rates to Credit Analysis. RICHARD L. BOWEN, JR. November 1966. AUGUST 1967 Data Processing (See also Systems and Procedures) Accounting Side of the Profit - Center Organization, The. J. DONALD DE FRANCESCO. December 1966. Are There Real -Time Financial Statements in Your Future? ROBERT L. SHULTIS. August 1967. Automated Inventory Control. WILLIAM S. PRICE, JR. and EDWARD J. NEPPL. October 1966. Can My Company Afford a Computer? HARLAN B. REEVES. April 1967. Clerical Systems and Work Simplification in the Computer Age. DONALD E. CLASON. October 1966. Computer Augmentation of Managerial Reasoning. EUGENE KOZIK. De- cember 1966. Computer Programs — Control and Security. ROBERT F. GARLAND. Decem- ber 1 9 66 . COmputerized INformation System (COINS). WILLIAM P. EVANS and RONALD L. BOSWORTH. October 1966. EDP -- Choosing a Pa rtner. DAVID H. SILVERN and DESMOND J. TOAL. April 1967. EDP System in Organizational Structure. WINFORD H. GUIN. October 1966 (Letter of comment MARSH March 1967). EDP System for Stores Inventory Control, An. ROBERT W. BILL, JAMES H. HARRISON and HARRY R. MALY. August 1967. Ensuring the Profit Contribution of a Corporate Data Processing Depart- ment. JAMES T. WORMLEY. January 1967. Errata. HARLAN B. REEVES. July 1967. Future of Computerized Sales Forecasting, The. J. RICHARD PANARO. Au- gu st 19 67 . Linea r Programming: A n Accou nting Information Model. MOHAMED ONst. December 1966. Management Information Technology in the Space Age. MICHAEL R. TYRAN. April 1967. Prescription Pre - Billing. DANIEL L. GOTTHILF. September 1966. Training Accounting Personnel for EDP Systems. JOHN C. BURRILL. Sep- tember 1966. Unsophisticated Automation Can Break the Paperwork Bottleneck. AVERY F. BLAKE, JR. May 1967. Use of Data Processing Service Bureau —A Case Study. PAUL W. HEDGES. August 1967. Utilizing EDP for Stock Material Inventory Transactions. ARNOLD P. MC- ILWAIN. August 1967. Yesterday's Miracle— Today's Run -of- the -Mill Occurrence. WARREN C. HOME. December 1966.

Delivery Expenses (See Distribution)

Department Stores (See Retailing)

Depreciation, Depletion and Amortization (See also Assets — Fixed) Depreciation— Accounting Concept or Political Tool? ROBERT L. PYLE. February 1967. MANAGEMENT ACCOUNTING Development Expense (See Research and Development Costs)

Direct Costing Biased Matching Concepts of Direct Costing. KENNETH W. LEMKE. April 1967. Contribution Approach in a New Business, The. JOHN B. BACHOFER. Janu- ary 1967. Controlling Contribution. I. WAYNE KELLER. June 1967. Direct Costing for Sales Pricing and Profit Planning. LEONARD L. SHEARER. July 1967. Responsibility Reporting vs. Direct Costing —Is There a Conflict? WILLIAM L. FERRARA. June 1967. Use of Standard Direct Costing. WILMER WRIGHT. January 1967.

Distribution Economical Processing of Small Orders. GENE K. BAUGHMAN. March 1967. Share of Market: A Focal Point for Financial Reporting, The. MARTIN M. EIGEN. July 1967. Trading Stamp Accounting. JOHN MICHAEL. August 1967.

Electrical Manufacturing Computer Augmentation of Managerial Reasoning. EUGENE KOZIK. De- cember 1966. Investment Control in Fixed Price Defense Contracting. WALTER M. GIL- RGY. April 1967. Planning and Launching an EFD Program. LEONARD F. McELWEE. Sep- tember 1966. Use of a Data Processing Service Bureau —A Case Study. PAUL W. HEDGES. August 1967.

Electronic Data Processing (See Data Processing)

Electronic Equipment (See Data Processing)

Engineering Feedback —A Key to Engineering Cost Control. LYMAN S. LEE. September 1966 (Letter of comment HENDRIX January 1967).

Estimating (See Budgets and Forecasting)

Financial Control Financial Analysis to Guide Capital Expenditure Decisions. Research Re- port No. 43. July 1, 1967. From Bookkeeping to Decision Theory. FRED G. SECREST. December 1966 (Letter of comment WOODSON June 1967). AUGUST 1967 Financial Statements (See also Reports) A r e T h e r e Re a l -T i me F i n a n c i a l S t a t e m e n t s i n Y o u r F u t u r e ? ROBERT L. SHULTIS. August 1967. Effective Internal Management Reporting System, An. WILLIAM M. SCHO- FIELD. September 1966. R i s k I n c o m e a n d Alternative I n c o m e C o n c e p t s . WILLIAM L. FURLONG. A p r i l 1967. S h o u l d You F i l e a Consolidated Return — Revisited. WILLIAM E. NEU- HAUSER and H. BRADFORD. July 1967.

Fixed Assets (See Assets— Fixed)

Food Hedging as an Aid in Inventory Cost Control. KATHRYN CURRENT. O c t o - b e r 1966. Management Action Reporting System (MARS), A. JACK J. WOOLF. M a y 1967. S u c c e s s f u l Management in Transportation Planning and C o n t r o l . JEROME V. SCALLY. November 1966.

Forecasting (See also Budgets) Forecasting Techniques. ALAN H. LEVINE. January 1967. Future of Computerized Sales Forecasting, T h e . J. RICHARD PANARO. A u - gu s t 1967. P r o fi t P l a n n i n g U s i n g F o r e c a s t S c h e d u l e s . PHILIP S. MANTHEY. J a n u a r y 1967.

Foreign Practices Accountant's R o l e i n t h e E x p a n d i n g International E c o n o m y , T h e . I. WAYNE KELLER. February 1967. Accounting and the New Soviet Reforms. BERTRAND HORWITZ. July 1967. Optimal Dividend Distribution by German Companies to Their U.S. P a r e n t Corporations. HERMAN M. SCHNEIDER a n d PETER H. LENGEMANN. F e b r u a r y 1967. Problems of Consistency in Foreign Accounting. JAMES N. HARTLEY. N o - v e m b e r 1966. Quasi- Reorganization of an International Corporation in the Event of C u r - rency Devaluation. C. WILLARD ELLIOTT. November 1966.

Forms Control Forms Control. CHARLES W. PATMORE. April 1967.

Freight Charges S u c c e s s f u l Management in Transportation Planning and Control. JEROME V. SCALLY. November 1966. MANAGEMENT ACCOUNTING Government Contracts Contractor Performance Measurement. VERNON E. ERICKSON. February 1967. Formula Elements of Incentive Contracts. JOHN J. ROWLANDS. April 1967. Investment Control in Fixed Price Defense Contracting. WALTER M. GIL- ROY. April 1967.

Government Regulation Canons for Line of Business Reporting. OSWALD NIELSEN. August 1967. Government Reports —Some Questions and Comments. DON R. FRISINOER. June 1967.

Government Units Management Accounting in the Federal Government. ELLSWORTH H. MORSE, JR. February 1967.

Graphs(See Statistical and Mathematical Methods)

Insurance Self- Insurer's Accounting Procedure, A. RICHARD H. WORRELL. March 1967.

Insurance Companies Mortgage Loan Accounting. VERNON E. ERICKSON. February 1967.

Integrated Data Processing(See Data Processing and Systems and Procedures)

Internal Auditing (See also Auditing) Internal Auditing in the Goal Oriented Firm. HOBART S. JOHNSON. May 1967.

Interunit Accounting Pricing Interdivisional Transfers. FREDERICK D. FINNEY. November 1966.

Inventories(See also Material Control and Accounting) Automated Inventory Control. WILLIAM S. PRICE, JR. and EDWARD J. NEPPL. October 1966. EDP System for Stores Inventory Control, An. ROBERT W. BILL, JAMES H. HARRISON and HARRY R. MALY. August 1967. Effect of Payment Terms on Economic Order Quantity Determination, The. ROBERT G. BUNCH. January 1967. Effective Inventory Control Procedure, An. PHILIP S. MANTHEY. May 1967. Hedging as an Aid in Inventory Cost Control. KATHRYN CURRENT. Octo- ber 1966. AUGUST 1967 7 Inventory Ma n a g em e n t throu gh Inventory Ratios. HAROLD D. YOUELL. August 1967. Utilizing EDP for Stock Material Inventory Transactions. ARNOLD P. Mc- ILWAIN. August 1967. When Is Quantity Buying a Bargain? FRANK T. BERRY, JR. February 1967 (Letter of comment HAWK July 1967).

Job Costs Sma ll Business Controls: T h e Ca se of a Job Shop. ROBERT O. BROWN. March 1967. Valuation of Fleet Tires, JAMES R. WILSON. August 1967.

Job Evaluation Clerical Work Effectiveness Program —How to Get the Facts. WILLIAM E. GRACE. June 1967. Clerical Work Measurement. KALMAN J. BENS. October 1966. Reducing Overhead Through the Task- Activity Cycle Ratio Matrix Anal- ysis. DONALD G. CHAUMP. February 1967.

Joint and By- Product Costing Some Explanatory Notes on Joint- Product Costing. KENNETH I. SOLOMON. November 1966 (Letter of comment MERRIAM May 1967).

Labor Costs of Employee Benefits, The. J. ROBERT HICKS. Ma r c h 1967 (Letters of comment SCHRAMM July 1967, DELAND August 1967).

Labor Unions Labor Unions Look at Accountants. ROBERT E. HESS. February 196 7.

Machine Shops Responsibility Reporting of Return on Investment. ROBERT B. COOKE. July 1967.

Machine Tools Factory Control by Variance Accounting. FRANK T. BERRY, JR. February 196 7.

Machinery Manufacturing Direct Costing for Sales Pricing and Profit Planning. LEONARD L. SHEARER. July 196 7. Internal Auditing in th e Go a l Oriented Fi rm . HOBART S. JOHNSON. Ma y 196 7. Prescription Pre - Billing. DANIEL L. GOTTHILF. September 1966.

Maintenance (See Repairs and Maintenance)

MANAGEMENT ACCOUNTING Manag ement Ma na g em en t Accou nting in the Federa l Government. ELLSWORTH H. MORSE, JR. February 1967. Top Management's Challenge to the Accountant. RICHARD W. LEE. Ju ne 19 67 .

Manufacturing Expenses(See Overhead)

Material Control and Accounting (See also Inventories) Maintenance Material Inventory Control. WILLIAM N. SMITH and G. F. REICHENBACH. August 1967. Utilizing EDP for Stock Material Inventory Transactions. ARNOLD P. MC- ILWAIN. August 1967.

Mergers of Corporations Shou ld Y o u File a Consolidated Return — Revisited. WILLIAM E. NEU- HAUSER and DALLAS H. BRADFORD. July 1967.

Metal Works System of Research and Development Cost Control, A. RICHARD A. DURO. Ma y 1 9 6 7 .

Mining EDP System for Stores Inventory Control, An. ROBERT W. BILL, JAMES H. HARRISON and HARRY R. MALY. August 1967.

Motion Pictures Internal Reporting for Motion Picture Distributors. JEROME LowENORUB. Ju ly 1 96 7.

Office Organization and Management Accounting Side of the Profit - Center Organization, T he. J. DONALD DE FRANCESCO. December 1966. Clerical Systems and Work Simplification in the Computer Age. DONALD E. CLASON. October 1966. Clerical Work Effectiveness Program —How to Get the Facts. WILLIAM E. GRACE. June 1967. Clerical Work Measurement. KALMAN J. BENS. October 1966. Ensuring Profit Contribution of a Corporate Data Processing Department. JAMES T. WORMLEY. January 1967. Unsophisticated Automation Can Break the Paperwork Bottleneck. AvERY F. BLAKE, JR. May 1967.

OR Full Costing in the Oil and Gas Producing Industry. JACK C. FINNELL, LE- LAND G. AYER and FRANK B. HARRIS. January 1967 (Letter of com- ment SAATHOFF %7). AUGUST 1967 Operations Research (See Statistical and Mathematical Methods)

Overhead (See also Direct Costing) Overhead Costs ARE Controllable. DAVID C. HOWARD. F e b r u a r y 1967. Reducing Overhead Through the Task - Activity C y c l e R a t i o M a t r i x A n a l - ysis. DONALD G. CHAUmp. February 1967.

Parts Product Warranty. WILLIAM L. SAUTTER. June 1967.

Payroll Accounting (See Labor)

Pharmaceuticals Forecasting Techniques. ALAN H. LEVINE. January 1967. W h e n Is (uantity Buying a Bargain? FRANK T. BERRY, JR. F e b r u a r y 1967 (Letter of comment HA W K J u l y 1967).

Pricing Controlling Contribution. I. WAYNE KELLER. June 1967. Direct Costing for Sales Pricing and Profit Planning. LEONARD L. SHEARER. J u l y 1967. P r i c i n g Interdivisional T r a n s f e r . FREDERICK D. FINNEY. O c t o b e r 1966 (Letter of comment O'RoURKE June 1967). Pricing Policies and Methods. SAMUEL B. LOWELL. March 1967.

Process Costs M a t r i x A p p r o a c h t o P r o c e s s C o s t R e p o r t i n g, A. A. WAYNE CORCORAN. November 1966.

Product Cost and Appraisal Financial Report of the Diversified Enterprise, The. LEOPOLD SCHACHNER. J u l y 1967.

Production Measurement C o n t r o l of F i x e d C o s t s i n R e l a t i o n t o V o l u m e . H. JOHN AKED. M a r c h 1967.

Production Planning and Control Accounting Aspects of PERT /Cost. WILBUR R. Ross. April 1967. Application of CPM, An. JAMES M. CORNELIUS. November 1966. Cost Control for Program M a n a g e r s . JOSEPH P. BONCHONSKY. M a y 1967. Equivalent Unit Costing (EUCO). DAVID C. HOWARD. October 1966. Network Analysis and Financial Planning. LEON H. ROBERTSON and Tom - my P. HALL. April 1967. 10 MANAGEMENT ACCOUNTING Planning and Launching an EFD Program. LEONARD F. MCELWEE. Sep- tember 1966. Quality Control and Associated Costs. R. J. FILER and L. R. EISWERTH. September 1966. Simplified CPM for Contractors. GEORGE W. OTT. November 1966.

Profits (See also Break -Even Points, Budgets, Product Cost and Appraisal and Return on Investment) Accounting Side of the Profit- Center Organization, The. J. DONALD DE FRANCESCO. December 1966. Controlling Contribution. 1. WAYNE KELLER. June 1967. Cost Behavior and Breakeven Analysis —A Different Approach. G. L. BAT - TISTA and G. R. CROWNINGSHIELD. October 1966 (Letter of comment SCHAFER March 1967). Direct Costing for Sales Pricing and Profit Planning. LEONARD L. SHEARER. July 1967. Network Analysis and Financial Planning. LEON H. ROBERTSON and Tom- my P. HALL. April 1967. Operating Leverage: A Clarification. EAMON M. KELLY and M. RICHARD SUSSMAN. October 1966. Profit Planning Using Forecast Schedules. PHILIP S. MANTHEY. January 1967. Profitability Reporting in a Professional Consulting Firm. EDWARD R. FISH. March 1967.

Public Utilities Clerical Work Measurement. KALMAN J. BENS. October 1966. Reports Control —A Useful Cost Reduction Tool. WADDY L. THOMLEY. April 1967.

Purchasing Economics of Consignment Buying. PAUL MCCOLLUM. October 1966. Effect of Payment Terms on Economic Order Quantity Determination, The. ROBERT G. BUNCH. January 1967. When Is Quantity Buying a Bargain? FRANK T. BERRY, JR. February 1967 (Letter of comment HAWK July 1967).

Radio and Television Reducing Overhead Through the Task - Activity Cycle Ratio Matrix Anal- yses. DONALD G. CHAUMP. February 1967.

Railroads Computer Programs — Control and Security. ROBERT F. GARLAND. Decem- ber 1966.

Ratios and Charts(See Statistical and Mathematical Methods) AUGUST 1967 11 Management Information Systems: Who'll Be In Charge? ROBERT BEYER. June 1967. Motivation and Coordination in Management Control Systems. CHARLES T. HORNGREN. May 1967. Systems Work Below the Corporate Level. V. EARL GRIFFIN. April 1967.

Tabulating Machine (See Data Processing)

Taxes Depreciation— Accounting Concept or Political Tool? ROBERT L. PYLE. February 1967. Federal Income Taxes and the Return on Investment Concept. JOHN W. PHELPS. March 1967. Optimal Dividend Distribution by German Companies to Their U.S. Par- ent Corporations. HERMAN M. SCHNEIDER and PETER H. LENGE- MANN. February 1967. Regulatory View of the Tax Allocation Controversy, A. KENNETH L. SMITH. September 1966. Sales and Use Taxation in Interstate Commerce. ROBERT R. KELLY. March 196 7. So m e T a x Aspects of the Corpo ra te Investment Portfolio. RAYMOND F. DACEK. September 1966 (Letter of comment MORRIS February 1967).

Textiles Application of Margin Rates to Credit Analysis. RICHARD L. BOWEN, JR. November 1966.

Tools Financial Control of Ford Manufacturing Plants. JOHN H. CLARK. Decem- ber 1966.

Training of Management Accountants Certification in Management Accounting: Should We Jump on the British Bandwagon? GEORGE C. MEAD. June 1967. Continuing Education —The An swe r t o the Cha llenge of C h a n g e . ALEX- ANDER B. ST. BERNARD. June 1967. In -House Staff Training and Development Programs. EDWIN M. LAMB. March 1967. Training Accounting Personnel for EDP Systems. JOHN C. BURRILL. Sep- tember 1966.

Trucks and Trucking Fuel Accounting —Paper Tape Method. JESSE W. ATWOOD. May 1967. Simplified Method for Allocating Motor Carrier Line Haul Costs to Ter- minals, A. WILLIAM H. WALL. June 1967. Successful Management in Transportation Planning and Control. JEROME V. SCALLY. November 1966. Valuation of Fleet Tires. JAMES R. WILSON. August 1967. 14 MANAGEMENT ACCOUNTING Planning and Launching an EFD Program. LEONARD F. McELWEE. Sep- tember 1966. Quality Control and Associated Costs. R. J. FILER a nd L. R. EiSWERTH. September 1966. Simplified CPM for Contractors. GEORGE W. OTT. No v e mb e r 1966.

Profits (See also Break -Even Points, Budgets, Product Cost and Appraisal and Return on Investment) Accou nting Side of the Profit - Center Organization, T he. J. DONALD DE FRANCESCO. December 1966. Controlling Contribution. 1. WAYNE KELLER. June 1967. Cost Behavior and Breakeven Analysis —A Different Approach. G. L. BAT - TISTA and G. R. CROWNINGSHIELD. October 1966 (Letter of comment SCHAFER March 1967) . Direct Costing for Sales Pricing and Profit Planning. LEONARD L. SHEARER. Ju ly 19 67 . Network Analysis and Financial Planning. LEON H. ROBERTSON and Tom- my P. HALL. April 1967. Operating Leverage: A Clarification. EAMON M. KELLY and M. RICHARD SUSSMAN. October 1966. Profit Pla nning Using Foreca st Schedu les. PHILIP S. MANTHEY. Ja nu a ry 196 7. Profitability Reporting in a Professional Consulting Firm. EDWARD R. FISH. Ma r c h 1967.

Public Utilities Clerical Work Measurement. KALMAN J. BENS. October 1966. Reports Control —A Usefu l Cost Redu ction Tool. WADDY L. THOMLEY. April 1967.

Purchasing Economics of Consignment Buying. PAUL MCCOLLUM. October 1966. Effect of Pa y me n t T e rm s on Ec on o mi c Ord er Qu antity Determination, The. ROBERT G. BUNCH. January 1967. When Is Quantity Buying a Bargain? FRANK T. BERRY, JR. February 1967 (Letter of comment HAWK July 1967).

Radio and Television Reducing Overhead Through the Task - Activity Cycle Ratio Matrix Anal- ysis. DONALD G. CHAUMP. February 1967.

Railroads Computer Programs — Control and Security. ROBERT F. GARLAND. Decem- ber 19 66 .

Ratios and Cha rts (See Statistical and Mathematical Methods) AUGUST 1967 11 Real Estate (See Assets— Fixed)

Repairs and Maintenance Maintenance Material Inventory Control. WILLIAM N. SMITH and G. F. REICHENBACH. August 1967.

Reports (See also Financial Statements) Accountants Face New Challenges. WILLIAM H. LUNDQUIST. March 1967. Business Needs "Intelligence" Not Data. EDWARD W. BUCE. March 1967. Canons for Line of Business Reporting. OSWALD NIELSEN. August 1967. Computer Augmentation of Managerial Reasoning. EUGENE KozIK. De- cember 1966. Effective Internal Management Reporting System, An. WILLIAM M. SCHO- FIELD. September 1966. Financial Report of the Diversified Enterprise, The. LEOPOLD SCHACHNER. July 1967. Information Needs for Competing Companies. REED S. SPIEGEL. August 1967. Management Action Reporting System (MARS). JACK J. WOOLF. May 1967. Management Information Technology in the Space Age. MICHAEL R. TYRAN. April 1967. Matrix Approach to Process Cost Reporting, A. A. WAYNE CORCORAN. November 1966. Reports Control —A Useful Cost Reduction Tool. WADDY L. THOMLEY. April 1967. Share of Market: A Focal Point for Financial Reporting, The. MARTIN M. EIGEN. July 1967. Yesterday's Miracle— Today's Run -of- the -Mill Occurrences. WARREN C. HUME. December 1966.

Research and Development Costs System of Research and Development Cost Control, A. RICHARD A. DURO. May 1967.

Retailing Effect of Payment Terms on Economic Order Quantity Determination, The. ROBERT G. BUNCH. January 1967.

Return on Investment Closer Look at Cost of Capital, A. DEAN S. EITEMAN. July 1967. Federal Income Taxes and the Return on Investment Concept. JOHN W. PHELPS. March 1967. Investment Control in Fixed Price Defense Contracting. WALTER M. GIL- ROY. April 1967. Mortgage Loan Accounting. VERNON E. ERICKSON. February 1967. Responsibility Reporting of Return on Investment. ROBERT B. COOKE. July 1967. Risk Income and Alternative Income Concepts. WILLIAM L. FURLONG. April 1967. 12 MANAGEMENT ACCOUNTING Sales Analysis and Control(See Distribution)

Ships and Shipping Utilizing EDP for Stock Material Inventory Transactions. ARNOLD P. MC- ILWAIN. August 1967.

Small Business Sales and Use Taxation in Interstate Commerce. ROBERT R. KELLY. March 1967. Small Business Controls: The Case of a Job Shop. ROBERT O. BROWN. March 1967.

Standard Costs Plea for More Standards in Cost Accounting, A. R. WILLIAM PARTRIDGE. May 1967. Standard Cost Application for Scrap Expense, A. ELMER E. BARTH. Feb- ruary 1967. Use of Standard Direct Costing. WILMER WRIGHT. January 1967. Will the Real Variance, Please, Stand Up. R. WILLIAM PARTRIDGE. No- vember 1966.(Letter of comment KACKLEY July 1967).

Statistical and Mathematical Methods Effect of Payment Terms on Economic Order Quantity Determination, The. ROBERT G. BUNCH. January 1967. Evaluating Average Ratios Used in Capital Budgeting. RICHARD L. NOR - GAARD and RICHARD H. PETTWAY. December 1966. Management Information Technology in the Space Age. MICHAEL R. TYRAN. April 1967. Matrix Approach to Process Cost Reporting, A. A. WAYNE CORCORAN. November 1966. Plea for More Standards in Cost Accounting, A. R. WILLIAM PARTRIDGE. May 1967. Profit Planning Using Forecast Schedules. PHILIP S. MANTHEY. January 1967. Volume -Cost Analysis —The Multiple Regression Analysis Approach. DONALD L. RAON. December 1966.

Supplies(See Inventories and Material Control and Accounting)

Systems and Procedures(See also Work Simplification) Accounting Aspects of PERT/ Cost. WILBUR R. Ross. April 1967. Budgeting vs. Total Systems Concept. ARTHUR E. CARLSON. February 1967. Clerical Systems and Work Simplification in the Computer Age. DONALD E. CLASON. October 1966. COmputerized INformation System (COINS). WILLIAM P. EVANS and RONALD L. BOSWORTH. October 1966. AUGUST 1967 13 Management Information Systems: Who'll Be In Charge? ROBERT BEYER. June 1967. Motivation and Coordination in Management Control Systems. CHARLES T. HORNGREN. May 1967. Systems Work Below the Corporate Level. V. EARL GRIFFIN. April 1967.

Tabulating Machine(See Data Processing)

Taxes Depreciation — Accounting Concept or Political Tool? ROBERT L. PYLE. February 1967. Federal Income Taxes and the Return on Investment Concept. JOHN W. PHELPS. March 1967. Optimal Dividend Distribution by German Companies to Their U.S. Par- ent Corporations. HERMAN M. SCHNEIDER and PETER H. LENGE- MANN. February 1967. Regulatory View of the Tax Allocation Controversy, A. KENNETH L. SMITH. September 1966. Sales and Use Taxation in Interstate Commerce. ROBERT R. KELLY. March 1967. Some Tax Aspects of the Corporate Investment Portfolio. RAYMOND F. DACEK. September 1966 (Letter of comment MORRIS February 1967).

Textiles Application of Margin Rates to Credit Analysis. RICHARD L. BOWEN, JR. November 1966.

Tools Financial Control of Ford Manufacturing Plants. JOHN H. CLARK. Decem- ber 1966.

Training of Management Accountants Certification in Management Accounting: Should We Jump on the British Bandwagon? GEORGE C. MEAD. June 1967. Continuing Education —The Answer to the Challenge of Change. ALEX- ANDER B. ST. BERNARD. June 1967. In -House Staff Training and Development Programs. EDWIN M. LAMB. March 1967. Training Accounting Personnel for EDP Systems. JOHN C. BURRILL. Sep- tember 1966.

Trucks and Trucking Fuel Accounting —Paper Tape Method. JESSE W. ATWOOD. May 1967. Simplified Method for Allocating Motor Carrier Line Haul Costs to Ter- minals, A. WILLIAM H. WALL. June 1967. Successful Management in Transportation Planning and Control. JEROME V. SCALLY. November 1966. Valuation of Fleet Tires. JAMES R. WILSON. August 1967. 14 MANAGEMENT ACCOUNTING Warranties Product Warranty. WILLIAM L. SAUTTER. June 1967.

Waste and Spoilage Plea for More Standards in Cost Accounting, A. R. WILLIAM PARTRIDGE. May 1967. Quality Control and Associated Costs. R. J. FILER and L. R. EISWERTH. September 1966. Standard Cost Application for Scrap Expense, A. ELMER E. BARTH. Feb- ruary 1967.

Wire and Cable Standard Cost Application for Scrap Expense, A. ELMER E. BARTH. Feb- ruary 1967.

Work Simplification (See also Systems and Procedures) Clerical Systems and Work Simplification in the Computer Age. DONALD E. CLASON. October 1966. COmputerized INformation System (COINS). WILLIAM P. EVANS and RONALD L. BOSWORTH. October 1966.

AUGUST 1967 15 Letters to the Editor Commenting on Articles Published Prior to September 1966*

September 1966

Foreign Tax Credit. JOSEPH A. YANNI (on NEWMARK, ).

October 1966 Machine -Hour Contribution Rate. MELVIN H. BROOME (on SMITH, ). Machine -Hour Costing. FRANK MICALE (on SMITH, February 1966).

Man vs. Computer. D. MICHAEL DEIGNAN (on WHITE, ).

No Expense Is Taken Lightly. GERALD W. STRAHAN (on BATTISTA, ).

Relevant Modifications. DONALD J. DI CLEMENTE (on MECKLING, February 1966).

November 1966

Calculation of Spoilage Rate. DANIEL 1. DENNIK (on SACKMARY, ). Cheers. HAL T. PRICE (on CLAYTON, ). Spoilage Control. VICTOR DE VITO (on SACKMARY, April 1966).

December 1966

Closer Look at Weighted Guidelines, A. GENE MURRAY (on JAMES, ).

More on the Parent - Subsidiary Method. RICHARD A. ANDERSON (on OLSON, June 1966).

January 1967

Expanded Survival Score Index. FRANK T. BERRY, JR. (on CLAYTON, June 1966).

February 1967 Year -End Tax Allocation? WILLIAM J. MCCARTHY (on FRAZIER, December 1965).

March 1967

Extra Step, An. CHARLES C. HANFORD (on KEMP, ).

*Letters commenting on subsequent articles are noted with articles on pp. 2 -15.

16 MANAGEMENT ACCOUNTING o pTIONOF Q -9 o o at i N. X919 •Sy?