A Costing System for a Glass Bottle Factory

JSGT 1919 V03 T027-T034 (8 pages)

Having listened with great interest to the paper read by Mr Mills I should like to explain a method of costing for glass bottle production which I adopted a few years ago after giving a great deal of consideration to the subject and testing various methods suggested. I rejected the weight unit: as a single unit, as not being trustworthy, and one which if employed wholly would be bound to lead to disastrous results if a change in the proportion of the various descriptions of bottles manufactured should be made.

F. Sweeting