DISTRIBUTION COST ANALYSIS METHODOLOGIES, 1901–1941

Anderson, Paul F.

doi:10.2308/0148-4184.6.2.39

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Research Article| September 01 1979

DISTRIBUTION COST ANALYSIS METHODOLOGIES, 1901–1941^{^*}

Paul F. Anderson

VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY

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^*Based on a paper of the same title presented at the 1978 Annual Meeting of the American Accounting Association and published in its Collected Papers.

Online ISSN: 2327-4468

Print ISSN: 0148-4184

1979

Accounting Historians Journal (1979) 6 (2): 39–51.

https://doi.org/10.2308/0148-4184.6.2.39

The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940–1941.

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DISTRIBUTION COST ANALYSIS METHODOLOGIES, 1901–1941^{^*}

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DISTRIBUTION COST ANALYSIS METHODOLOGIES, 1901–1941^{^*}