Subject Index
Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
ISBN: 978-1-83867-998-9, eISBN: 978-1-83867-997-2
ISSN: 1479-3504
Publication date: 2 November 2020
This content is currently only available as a PDF
Citation
(2020), "Subject Index", Lazdowski, Y.J. (Ed.) Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years (Studies in the Development of Accounting Thought, Vol. 24), Emerald Publishing Limited, Leeds, pp. 185-190. https://doi.org/10.1108/S1479-350420200000024016
Publisher
:Emerald Publishing Limited
Copyright © 2021 Emerald Publishing Limited
INDEX
Note: Page numbers followed by “n” indicate notes.
Accountants
, 3, 32, 95, 105–106, 125, 134, 151, 156, 163
Accounting
functions during early years of Model T
, 49–52
history
, 41n8
systems
, 3, 78, 129
Accounting Department
, 80–81, 108n15
Actual cost
, 83
Additional Income Tax (1919)
, 46
Aerocar Company
, 35
Alleghany Company
, 115
Ambulances
, 65–66, 159, 165–166
American Appraisal Company of Milwaukee
, 82
American Federation of Labor (AFL)
, 103
Americanitis
, 149
Anderson, John W.
, 10–12, 18, 27, 41n1
Anderson’s Pro forma sale and cost
, 18
Appraisal Department
, 82, 137, 172
Arbitration
, 157
Assemblers
, 27
Assembly line
, 2
Assistant controller
, 79, 82
Association of Licensed Automobile Manufacturers (ALAM)
, 27–29
Auditing
, 3, 129
Auditing Department
, 50–51, 59, 73, 79, 80–82, 85, 88n25, 93–94, 101, 105, 108n15, 124, 140, 144–145, 151–156, 162–164
Automobile
, 6
engine
, 138
invention of
, 1
production
, 52
public demand for
, 12, 52
B building
, 65, 92
B-24 Bombers
, 103–107
Balance sheet
, 22, 25, 93, 95, 115, 122, 141, 152
Battle of the Overpass
, 103
Belmont Hotel
, 56
Bendix Aviation Corporation
, 116, 118–119, 123
Benson Ford Research Center
, 131, 135
Big three
, 100–101, 130
Boeing Aircraft Company
, 105
Bohr’s process
, 101
Branch accounting
, 81, 143, 163
Bryant & Stratton Business
, 21, 150
Budgetary control
, 157
Buffalo assembly plant
, 43–44, 80, 148, 152
Building B
, 65, 92
C. R. Wilson Carriage Company
, 10–11
Cadillac Automobile Company
, (see Henry Ford Company)
Cadillac Motor Company
, 12n1
Canada Business College
, 15
Cash
, 19
payroll
, 123, 142
Central Office
, 95, 124, 151–152, 155, 164
Certain Success (Hawkins, Norval)
, 173–174
Certified public accountant (CPA)
, 30, 117
Chase Security Corporation of New York
, 69
Chevrolet
, 73, 97–99, 154, 155
Chicago Tribune
, 73–74
Chrysler Corporation
, 72, 99, 101, 103, 130
Cleary Business College
, 29
Concept of the Corporation
, 121, 127n18
Conference of neutrals
, 62
Consolidated Aircraft Company
, 105, 161
Continuous motion
, 2, 46, 49
Cost
, 104, 153
accounting system
, 49–50, 81
accounts
, 3
control
, 99, 114, 119, 121–122, 125, 160–161
cost-finding system
, 117
Cost accounting
, (see Accounting Department)
Cost accounting department
, 143, 154
Cost Accounting Theory and Practice
, 117
Cost control
, 120–121, 124, 160–161
Cost Department
, 49–51, 59, 73, 82–83, 85, 157, 162
Cost summary reports
, 50–51, 85, 163
Cost system
, 31, 49–51, 83, 85–86, 117, 122, 138, 150, 158, 163–164
Cost-cutting measures
, 76, 121, 163
Cost-plus-fixed-fee contracts (CPFF)
, 104–105, 144, 153–154
Couzens, James
, 10–11, 12, 15–16, 18, 20
conflict with Ford
, 56–59
continuance of journal entries
, 24
takes control of finance and sales at Piquette Plant
, 15
CPFF contracts
, 104–105, 153–155
“Crystal Palace”
, 40
Daisy Air Rifle Company
, 11, 17, 139
$5 day
, 52–56
Dean Marquis
, (see Marquis, Reverend Samuel)
Dearborn Independent
, 130
Decentralization
, 81, 121, 123, 125, 141–142, 145, 155–157, 161, 165
Departure of key executives
, 69–75
Depression
, 99–101, 133, 149, 151–153, 164, 168
Detroit, Toledo & Ironton Railroad
, 92, 94, 141
Detroit Auto Vehicle Company
, 35
Detroit Automobile Company
, 8, 12n1,
Detroit Street Railway Commission
, 132
Dime Bank
, 57, 59n11
Disbursement Department
, 81, 85, 155, 162
Division of labor
, 2
Dodge Brothers
, 10–11, 17, 19–21, 25, 27, 41n1, 41n2, 52, 59n5, 67, 68, 69, 87n7, 92, 139–140, 148, 165, 168, 169
Douglas Aircraft Company
, 105
Drury College
, 117
Dry Dock Engine Company
, 6
Duco paint
, 98, 108n8
Eagle Boat
, 65, 73, 85, 92, 138, 141, 148, 162, 168
Economic downturn (1920–1921)
, 147, 166
Edison Illuminating Company
, 6–9, 70, 137
Edsel Ford, death of
, 87n2
Electric Vehicle Company
, 26–27
Electrical Department
, 55, 77, 138
Employment office
, 53–56, 159–160
Engineering Department
, 77, 130, 156
Ernest Breech, death of
, 134
Factory Accounting Department
, 101, 151–152, 154–155
Fair Lane
, 62–63, 113, 132, 135
Fairbanks, Morse, and Company
, 117
Finance
, 3
Financial control system
, 117, 121, 123, 167
Financial crisis (1920–1921)
, 74, 77, 92, 150, 159
Financial stability
, 33
Fixed-price contracts
, 153
1949 Ford
, 123, 130
Ford & Malcomson
, 10, 21, 34, 150
Ford, Henry
, 5–9, 12, 18, 20–21, 26, 41n6, 59n7
buys out minority shareholders
, 67–69
Ford accounting system
, 82
Ford administration building
, 130, 152
Ford Benzol
, 81, 85, 155, 158, 162
Ford commissary
, 79, 140, 148, 168
Ford fleet
, 136–137
Ford Foundation, The
, 131
Ford Hunger March
, 102
Ford Manufacturing Company
, 25, 30, 36, 138–139
Ford Methods and the Ford Shops (Arnold and Faurote)
, 47
Ford Motor Company
, 1–2
$5 day and sociological department
, 52–56
economic downturn (1920–1921)
, 75–87
impact on cost-cutting and accounting
, 75–87
key reminiscences on
, 135–170
Malcomson and creation of
, 9–12
returns to profitability
, 120–126
Ford Motor Company of Canada
, 151–152
Ford Motor Company of England
, 152
Ford Motor Sales
, 151–152
Ford Rotunda
, 101, 108n10, 115, 130
Ford Times
, 33, 41n8, 58, 61–62, 146, 149, 169–171
Ford V-8 (1932)
, 100, 101
Ford World Headquarters
, 131
Ford’s Trimotor
, 131
Fordism
, 2, 56, 103
Forditis
, 149, 161
Fordlandia
, 131
Fordson Coal Company
, 93
Fordson tractor
, 65
Frank Klingensmith, death of
, 133
Funds management
, 129
Gaukler Pointe
, 158
General accounting
, (see Auditing Department)
General ledger
, 51, 82, 101, 150–153, 156, 162
General Motors Corporation
, 28, 38, 49, 73, 82, 89n29, 98–100, 103, 108n8, 116–119, 121–123, 125–126, 127n18, 133, 145, 149, 155, 156
General Motors Truck Division
, 117
General overhead
, 104, 145, 153–154
Glass House
, 130
Government Contract Accounting Department
, 153–154
Gray model
, 133
Gray Motor Company
, 133
Great Depression
, 99–100, 133, 149, 151–153, 168
Great War
, 64–65, 92
Greenfield Village
, 66, 113, 130–131
Guardian Bank
, 159
Hartford Rubber Company
, 11
Hawkins, Gies & Company
, 25, 29, 30, 146
Hawkins’ system
, 85–86
Henry Ford & Son Company, The
, 65, 101, 141, 151
Henry Ford, The
, 8–9, 135, 138
Henry Ford Company
, 1, 9, 12n1, 89n28
Henry Ford Museum of American Innovation
, 7, 37–38, 88n19, 108n9, 131
Highland Park plant
, 2, 39–41, 43–44, 46–48, 50, 53, 57, 59n2, 59n11, 64, 67, 72, 77, 80, 83–85, 87, 91, 95–96, 99, 107, 107n1, 132, 136, 138, 142, 144, 146, 151, 155, 160–162, 164, 168–169
Highland Park State Bank
, 57, 59n11, 132
Hollerith machine
, 88n24, 89n30
Huron Mountain Club
, 132
Hyatt Roller Bearings
, 38
Illinois Manufacturers Cost Association
, 117
Industrial Engineering Department
, 157
Interchangeability of parts
, 2, 44, 169
Inventory accounts
, 82, 124, 151, 155
Investment Plan
, 78, 136, 141, 165
Iron Mountain plant
, 93
J. W. Hoodwin Manufacturing Company
, 117
James Couzens, death of
, 59n9, 132
Labor Unrest and UAW
, 100–103
Legal Tax Department
, 80, 144
Leland & Falconer
, 9
Liberty engine
, 61–67, 82, 89n29
Liberty motor
, 64–66, 85, 159, 162, 166
Lincoln Motor Company
, 64, 82, 89n29, 89n31, 101, 123, 126, 150, 152, 164
“Living assembly line”
, (see Moving assembly line)
Luxurious cars
, 35
Lybrand, Ross Brothers & Montgomery
, 104, 124, 129, 151, 153, 155–156, 164
Mack Avenue factory
, 11, 12, 17, 18, 20, 24–25, 133, 169
Malcomson Coal
, 9, 16
Malcomson Motor Company
, 9–12
Manufacturing Cost Department
, 85, 162
Manufacturing Department
, 158, 166
Manufacturing operations (MO)
, 86
Manufacturing overhead
, 117, 157
Marine Department
, 136
Marine Department Transportation Services
, 136
Mass demand
, 2
Mass production
, 43–49
Material shortages
, 167
Maxwell Company
, 28, 97
Metallurgy
, 169
Michigan Central Railroad in Detroit
, 15–16
Michigan Iron and Lumber Company
, 93
Minority shareholders
, 69, 86, 132, 159, 163, 166
Henry Ford buys out
, 67–69
Model A
, 10, 29, 87n5, 160
creation
, 96–100
Model B
, 29, 34–35
Model C
, 29, 34–35
Model F
, 29, 34–35
Model K
, 29, 34–35
Model N
, 29, 34–37, 44, 46
Model R
, 35, 37
Model S
, 35–37
Model T
, 1–3, 31–39, 41n10, 44–46, 48, 50, 52–53, 55, 57–58, 61–62, 65–66, 76, 80, 91, 96–100, 130, 160
accounting functions during early years of Model T
, 49–52
growing pains and move to Highland Park
, 39–41
marketed by Hawkins
, 34
in Piquette factory
, 146
and public reception
, 53
success of
, 70–71
touring car
, 164–165
truck located at Greenfield Village at The Henry Ford
, 66
Model TT truck
, 81
Morgan firm for financing
, 62
Moving assembly line
, 2, 35, 43–49, 91
My Life and Work (Ford)
, 45, 87, 88n16
National Cash Register payroll machines
, 157
National Labor Relations Act (1935)
, 102
New Deal, The
, 131, 159
New departmental-overhead-cost-finding system
, 117
New York Central Railroad
, 76, 136
New York Times
, 29, 63
“Nickel and dime” business
, 122
North American Aviation
, 118
Northwestern University School of Commerce
, 79, 143
Office of Price Administration (OPA)
, 122
Old Colony Trust Company
, 69, 88n10, 159
Oldsmobile
, 18–19, 119, 149
Oral reminiscences
, 3
Organization Committee
, 120
Organizational Problems of Ford Motor Company
, 129
Overhead allocation
, 51, 106
Owen Bombard reminiscences on Ford Motor Company
, 135
Owen W. Bombard Interviews Series
, 172
Packard Motor Car Company
, 1, 35, 47, 64, 133, 153, 158
Park Place
, 150
Parts Department
, 77, 142
Payroll system
, 78–79, 82, 86, 101, 107, 123–124, 141–142, 152, 157, 163, 169
Peace Ship
, 63–64, 69, 92, 164
Pennroad Corporation
, 95
Perpetual inventories
, 66, 84–85, 158, 163, 166–167
Physical inventory
, 152, 156, 164
Pierce-Arrow
, 35
Piquette Avenue Plant
, 24–26
Anderson’s Pro forma sale and cost of sales per car
, 18
balance sheet
, 22–23
cash
, 19–20
continuance of journal entries
, 24
factory
, 39
four-wheeled bicycle
, 21–22
models
, 34–35
plant
, 25–26, 35
Planning and programming
, 129
Planning Department
, 155
Planning Office
, 119, 120
Policy Committee
, 129–130
Policy Letters
, 123
Power Department
, 138
Pratt & Whitney engines
, 103–107, 108n13, 153–155, 161
Precision-tooling
, 2
Principles of Scientific Management, The
, 2, 47
Procuring raw materials process
, 47
Production Control Department
, 152
Profit centers
, 80, 85
Profit-sharing plan
, 54
Property Accounting Department
, 155
Public accounting firm
, 81–82
Public Image of Henry Ford, The (Lewis)
, 55–56
Public relations
, 29, 62–64, 114, 129, 135
Purchasing Department
, 66, 75–77, 83, 124, 136, 138, 166, 168
Pyroxylin
, 108n8
Quadricycle
, 7
“Quiz Kids”
, see Whiz Kids
Rear Axle Housing Department
, 138
Recession (1920–1921)
, 163
Report of Management Meeting
, 130
Responsibility accounting
, 157
Revenue controls
, 121
River Rouge
, 65, 67, 72, 94, 96
Rosie the Riveter
, 106
Rotunda building
, 101, 108n10, 115, 120, 130
Rouge “B” Building
, 65
Rouge Plant and vertical integration
, 91–96
Rouge River
, 91–92, 99
Scientific management
, 2, 46–47, 49
Selden Suit
, 26–29
Self-propelled steam engine
, 5
Service Department
, 32, 81, 102
Simple cost system
, 49
Single-entry branch accounting system
, 144
Social consciousness
, 57
Social engineering
, 55
Socialist tendencies
, 54
Society of Automotive Engineers
, 129
Sociological Department
, 52, 54–56, 61, 72, 165, 167
Sperry gun sight
, 107
St. Louis branch
, 39, 85, 162
Standard cost systems
, 49
Standard Oil Company
, 20, 29
Standardization of parts
, 2
Stock Department
, 64, 84, 94, 141, 166–167
Submarine listener
, 66
Tabulating Department
, 155
Tax Department
, 80, 143, 163
Taxation
, 86
Taylorism
, 2, 47
The American Machinist
, 6, 138
Thompson and Black system
, 78, 80, 82–86, 88n21, 137, 158, 163–164, 167
Time Study Department
, 45
Timekeepers
, 2, 50, 78, 141, 160
Tin Goose
, 131
Tin Lizzie
, (see Model T)
Traveling auditors
, 80, 85, 101, 143–145, 149, 152, 164
United Auto Workers (UAW)
, 102
labor unrest and
, 100–103
Unusual Assignment for Accountant
, 172–173
US War Department
, 111
V-8 engine
, 119, 130
Vanadium steel
, 29, 36, 37, 71, 146, 169
Vertical integration
, 91–96
Wagner Act
, 102
Walton School of Commerce
, 117
“Waste elimination” campaign
, 78
Whiz Kids impact company
, 113–120, 129
Willow Run plant
, 103–108, 111, 154–155
Wills Sainte Claire, Inc.
, 71–72
Winton Motor Carriage Company
, 26–27
Workforce
, 72, 99, 100, 106, 121, 161
World War I and liberty engines
, 61–67
World War II
, 91–107
World’s Fair in Chicago
, 101
Yellow Cab Manufacturing Company
, 117
Yellow Truck and Coach Manufacturing Company
, 117
- Prelims
- Introduction
- Chapter 1: The Inception of the Ford Motor Company
- Chapter 2: A Precarious Beginning, James Couzens, Norval Hawkins, and the Selden Suit
- Chapter 3: Growth and Conflict: The Moving Assembly Line and the $5 Day
- Chapter 4: World War I, Minority Shareholders, and the Crisis of 1920–1921
- Chapter 5: Move to the Rouge, the End of the Model T, and World War II
- Chapter 6: A New Era: Henry Ford II, Ernest Breech, and the Whiz Kids
- Chapter 7: Reflections and Final Thoughts
- Appendix I: Notes on Key Reminiscences
- Appendix II: Parts and Pieces
- References
- Name Index
- Subject Index