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"Chapter 12: Cost Accounting"
Author: Gojdics, David J., and Jesse C. Nipper
Published In: Facilities Management: A Manual for Plant Administration, second edition
Date: 1989

The physical plant department's internal accounting system gathers and records cost and operating data needed for day-to-day plant operation and reports cost information back to the college or university system. Discusses the purpose, design, operation, and principal features of physical plant cost accounting systems.  Includes establishing rates, allocation bases, cost centers, and cost classifications.  Appendix is Operations and Maintenance of Physical Plant by NACUBO, which provides a classification of accounts.



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