UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 660 



Contribution from the Office of Public Roads and Rural Engineering 

 LOGAN WALLER PAGE, Director 



Washington, D. C. 



September 12, 1918 



HIGHWAY COST KEEPING 



By 

 JAMES J. TOBIN and A. R. LOSH 



U. S. Engineer Economists 



Reviewed by 



HALBERT P. GILLETTE 



Consulting Cost Engineer 



CONTENTS 



Part I. Cost Keeping in General ... 1 



The Fundamentals of Cost Keeping 1 



Cost Elements 2 



Fixed Charges 9 



Highway Cost Analysis 10 



Units of Measurement 11 



Part IL Cost Keeping for Highway Work 13 



Essentials of a Cost System ... 13 



Classification of Expenditures ... 13 



Operation Code 16 



Method of Obtaining Class and Oper- 

 ation Number from Code .... 17 



Page 



Part II. Cost Keeping for Highway Work 

 — Continued. 

 Method of Obtaining Class and Oper- 

 ation Number from Code . ... 17 

 Use of Code in Operations .... 18 

 Detail of Cost Accounts and Neces- 

 sary Codes 19 



Recording Forms 23 



Immediate Use of Cost Data ... 30 



Final Disposition of Cost Data . . 30 



Definitions of Operation Terms . . 39 



Appendix 42 



WASHINGTON 

 GOVERNMENT PRINTING OFFICB 



1918 



suss 



