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ACCOUNTING FOR DISTRIBUTION COSTS IN THE DENNISON MANUFACTURING COMPANY DURING THE 1920S AND 1930S

Gloria Lucey Vollmers
The Accounting Historians Journal
Vol. 20, No. 2 (December 1993), pp. 83-94
Stable URL: http://www.jstor.org/stable/40698116
Page Count: 12
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ACCOUNTING FOR DISTRIBUTION COSTS IN THE DENNISON MANUFACTURING COMPANY DURING THE 1920S AND 1930S
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Abstract

This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.

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