These standard costs make possible to
calculate potential overruns cost reductions during
33
manufacturing. This modern accounting technique that
involves intensive research the manufacturing process and
the creation set estimated costs for each part the
manufacturing process.
Mambert was able institute cost studies disc record
production, and Charles Edison worked this when joined
the company. This made standardized
costing impossible.X-19
1c
.Manager Primary Batteries, who made habit ignoring
Mambert's memos and committees. The duel between Mambert and
Dinwiddie was ended when Dinwiddie was abruptly called back to
the lab carry out special research. This move was part of
Edison's massive effort improve the sound quality the
disc record. Although appreciated that standard costing
could only come after standardization manufacturing,
Mambert's speedy introduction his financial reforms meant
that the system costing was established before system of
manufacturing could instituted. John Constable reflected 1919, the
error the divisional policy was make men "responsible for
the costs operations and parts which they knew
. was probably seen victory for Mambert. was Mambert's
goal institute system standardized costing of
manufacturing.
The Financial Executive continually stressed the need to
project the costs each divison advance, and division
32
managers were hounded provide estimates
