Discussion on "Works costing and production" at the London Section of the Institution

MR. T. G. ROSE, who opened the discussion, said that Mr. Elbourne is a very well-known figure in management affairs and, after all, accountancy plus production was more or less management. In discussing the matter from the cost angle, the author was giving a wider definition to engineering production, because it was true to-day to say that management as such is coming more and more into the limelight.