On the Historical Development of Cost Accounting at Kobe Mitsubishi Dockyard and Engine Works in 1905-1925

神户三菱船厂和发动机厂的成本核算的以下历史记录可以在神户和长崎船厂以及三菱重工的发动机厂找到和收集，(C)每月帐目(31.7.1905-30.4.1926)(2)收入及成品成本结算簿(1.5.1916-31.12.1926)(3)存货帐簿(1.11.1919-31.10.1926)(4)损益估算表(1.7.1913-31.7.1927)(5)固定资产折旧详情(1917-1926)对利特尔顿的成本会计起源模型进行了分析，即商业记账、工厂记账和成本核算三个阶段。这样的分析得出了一些发现。可以概括为：1.神户工场1905年开业时，还处于工厂记账阶段，工作成本仅由材料…组成更多的是S和劳力，喜欢长崎的工作。然而，在1906年和1907年，与长崎工厂不同的是，商店和一般费用被分配到神户工厂完成的建筑工程的成本中。1908年，神户工厂按早于长崎工厂的工资率将车间和一般费用计入完成的造船工作的成本。根据Littleton的定义，成本核算阶段是指将车间和一般费用分配给已完成和未完成的工作的成本。因此，神户工场正处于从工厂记账向成本核算过渡的阶段。1909年，为了统一神户和长崎工厂的成本核算，《三菱造船厂和发动机厂组织》正式生效。按照本组织的规定，神户工场又回到了工厂记账阶段。1912年，神户工场和长崎工场根据总公司的通知，设立了《进行中工程收费》。然而，与长崎工场不同的是，在制品的费用不仅出现在资产负债表上，而且出现在神户工场的损益账户上，以将所有商店和一般费用计入期间成本。1913年，当“神户工作组织”成立时，神户工作将车间和一般费用分配到已完成和未完成的工作成本中，但与长崎工作一样，在资产负债表中将正在进行的工程的a/c费用与正在进行的工程的主要成本a/c区分开来。这种基本成本和收费的区别意味着从工厂簿记到成本会计的另一种过渡阶段。较少

The following historical records of the cost accounting of Kobe Mitsubishi Dockyard and Engine Works could be found out and collected at Kobe and Nagasaki Dockyard and Engine Works of Mitsubishi Heavy Industries, Mitsubishi Research Institute and Ryohjuh in support of the Grant-in-Aid for Scientific Research (C).(1) Monthly Accounts (31.7.1905-30.4.1926)(2) Revenue & Finished Works Cost Balance Book(1.5.1916-31.12.1926)(3) Inventory Books(1.11.1919-31.10.1926)(4) Estimate of Profit and Loss Account (1.7.1913-31.7.1927)(5) Details of Depreciation on Fixed Assets (1917-1926)These historical accounting data of Kobe Works were analyzed on Littleton's model of the genesis of cost accounting, namely, the three stages of mercantile bookkeeping, factory bookkeeping and cost accounting. Such an analysis obtained some findings. They can be summarized as follows:1. In 1905 when Kobe Works started business, it was at the stage of factory bookkeeping where the cost of work consists of only material … More s and labor, like Nagasaki Works. In 1906 and 1907, however, shop & general charges was allocated to the cost of finished construction Works at Kobe works, unlike Nagasaki works.2. In 1908 Kobe works allocated shop & general charges to the cost of finished shipbuilding Work on the wage rate earlier than Nagasaki Works. According to Littleton's definition, the stage of cost accounting means that shop & general charges is allocated to the cost of both finished and unfinished work. Therefore, Kobe works was at a kind of the transitional stage from factory bookkeeping to cost accounting.3. In 1909 "The Organization of Mitsubishi Dockyard and Engine Works" was put into force to unify the cost accounting practices at Kobe and Nagasaki Works. In accordance with the terms of this Organization, Kobe Works went back to the stage of factory bookkeeping.4. In 1912 Kobe Works and Nagasaki Works set up "Charges on Works in Progress a/c" by the notice from the head office. Unlike Nagasaki Works, however, Charges on Works in Progress a/c appeared at not only the balance sheet but the profit and loss account of Kobe Works to make all the shop & general charges to the period cost.5. In 1913 when "The Organization of Kobe Works" was established, Kobe Works allocated shop & general charges to the cost of finished and unfinished work but distinguished Charges on Works in Progress a/c from Prime Cost on Works in Progress a/c at the balance sheet in the same way as Nagasaki Works. This distinction between prime cost and charges means another kind of the transitional stage from factory bookkeeping to cost accounting. Less