On the Historical Development of Cost Accounting at Nagasaki Dockyard and Engine Works in 1912-1925

本研究的目的是收集长崎造船厂和发动机厂的历史成本核算记录，并对一些以前的控制人进行访谈，以描述1912-1925年长崎造船厂和发动机厂成本核算的起源过程，即成本核算是通过商业记账、工厂记账和成本核算三个阶段产生的。研究结果概括如下：(1)长崎造船厂和发动机厂自1900年以来一直处于工厂记账阶段，工程成本由主要成本(即直接材料和直接人工)组成，车间和一般费用被视为期间成本。然而，在1912年，分配给未完成工程的商店和一般费用被转移到“正在进行的工程的费用”中，这与“正在进行的工程的基本成本”不同，尽管商店和一般费用的其余部分仍然是…更多地被视为期间成本。(2)1913年，分配给成品的商店和一般费用以“成品成本”计入基本成本，并确认为产品成本。与此同时，长崎造船厂和发动机厂开始向铸造、镀锌车间等独立盈利系统的车间分配一般费用。(3)1914年，分配给独立车间未完成作品的一般费用被转移到“进行中工作费用”。(4)1915年，机器车间试验了一种新的车间分配方法&以机器工时为手段将一般费用分配给工作。1917年，长崎造船厂和发动机厂采用机器工时法，而不是机器车间的工资法。(5)1918年，长崎造船厂和发动机厂的资产负债表中消失了“在制品收费”和“在制品的基本成本”，并将分配给未完成作品的车间和一般费用以及未完成作品的基本成本借记到“在制品在制品”中。根据利特尔顿的定义，这意味着成本核算的阶段。因此，1912-1917年的长崎造船厂和发动机厂可以认为一直处于从工厂记账到成本核算的过渡阶段。较少

The purpose of this research is to collect the historical cost accounting records of Nagasaki Dockyard and Engine Works and to interview with some former controllers of it in order to describe the genesis process of cost accounting at Nagasaki Dockyard and Engine Works in 1912-1925 according to Littleton's model ; that is, cost accounting generates through the three stages of mercantile bookkeeping, factory bookkeeping and cost accounting. The research results obtained can be summarized as follows :(1)Since 1900 Nagasaki Dockyard and Engine Works had been at the stage of factory bookkeeping where the cost of works consists of prime cost (i.e., direct materials and direct labor) and shop & general charges are considered as the period cost. In 1912, however, the shop & general charges allocated to unfinished works were transferred to "Charges on Works in Progress a/c" that was distinguished from "Prime Cost on Works in Progress a/c", although the rest of shop & general charges was still … More treated as the period cost.(2)In 1913 the shop & general charges allocated to finished works were added to prime cost at "Finished Works Cost a/c" and recognized as the product cost. At the same time Nagasaki Dockyard and Engine Works started to allocate general charges to such shops of independent profit system as foundry, galvanizing shop and the like.(3)In 1914 general charges allocated to unfinished works in independent shops were transferred to "Charges on Works in Progress a/c".(4)In 1915 machine shops experimented with a new method of allocating shop & general charges to works by means of machine hours. In 1917 Nagasaki Dockyard and Engine Works adopted the machine hour method instead of the wage method in machine shops.(5)In 1918 "Charges on Works in Progress a/c" and "Prime Cost on Works in Progress a/c" were disappeared from the balance sheet of Nagasaki Dockyard and Engine Works, and the shop & general charges allocated to unfinished works as well as the prime cost of unfinished works were debited to "Works in Progress a/c". According to Littleton's definition, this means the stage of cost accounting. Therefore, Nagasaki Dockyard and Engine Works in 1912-1917 can be considered to have been at the transitional stage from factory bookkeeping to cost accounting. Less