Frank E. Webner

Webner wrote a series of books on cost accounting and factory management, and frequent lectured before many of the largest universities in the country.

A growing secondary consideration in offering them to the public was that they supplied a need, very real in some quarters, for satisfactory texts for School and collegiate instruction.

Kester (1917), to carry out the purpose indicated above, the volume was better adapted to its primary use, although providing a fairly satisfactory text for classroom use.

However, in an effort to meet this difficulty the author has vitalized the book by an elaborate use of charts and illustrations which should bring home to the student the many intricacies of the subject if not, in all instances, clarifying the difficult points.

On the whole Factory Accounting is an able presentation of the subject of costs, is somewhat broader than the usual treatment, and should prove a satisfactory text for students.