October 2013
Intermediate to advanced
306 pages
12h 17m
English
Content preview from Estimating for Heating and Ventilating, 3rd Edition
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212
Materials
NOTES ON COSTING
The purchase of materials represents the greatest charge on the
capital of a heating contractor. The contractor must therefore
ensure that money spent on materials is properly allocated to the
job on which they have been used. Failure to book materials to the
job means a direct loss, which must of course be avoided.
CONTRACT WORK
In contract work the costing system should record :
(1) The ordering of the materials.
(2) Delivery of the materials.
(3) The use made of the materials.
(4) Materials put into stock for future use.
All materials should be ordered through the office, the only
exception to this rule bein ...
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