Cost Accounting for War: Contracting Procedures and Cost-plus Pricing in WWI Industrial Mobilization in Italy

摘要: AbstractThe aim of this paper is to explore the role played by cost accounting in Italy's Industrial Mobilization system and largest firm manufacturing weaponry, Ansaldo Genoa, during WWI. While other countries such as UK USA, efficiency buying managing war material was an important part military strategy, Italy, various factors impeded it. This focuses on contracting procedures adopted Ministry War Munitions looks at practices see how costs were determined prices set. We found a paradox. On one hand, despite knowledge costing, government did not impose controls producers material, nor their profit rates. examining Ansaldo's sheets we discover they underestimated production leading losses its favorable political position. contributes theoretical debate about relationships betwe...