Take a Spin with Toyota--Dickeson

Then there are the 30,000-plus commercial printing industry shops and the 60 or more suppliers of computer systems. These plants and suppliers rely on the centuries old, double-entry general ledger system, coupled with the deceptive single-entry cost accounting scheme of BHR, Budgeted Hourly Rates. These cost schemes are derivatives of the systems developed for General Motors' Sloan and others in the early 20th century to assist mass production control.