COST ACCOUNTING MANUAL January 1st 1962 AVRO INDUSTRIES LIMITED Avro Aircraft Canadian Applied Research Canadian Car Canadian Steel Foundries Canadian Steel Improvement Limited Canadian Thermo Control Company Limited Orenda Engines Orenda Industrial AVRO AIRCRAFT CANADIAN APPLIED RESEARCH CANADIAN CAR CANADIAN STEEL FOUNDRIES .____, AVRO INDUSTR I ES LIMITED CANADIAN STEEL IMPROVEMENT LIMITED CANADIAN THERMO CONTROL COMPANY LIMITED ORENDA ENGINES '---- Mro R. J . Rowan Control Division ORENDA INDUSTRIAL BOX 400 4 • TERMINA L 'A' • TOR ONTO • CABLES AVROIND December 11th, 1961 Pl ease find herewith one copy of the new Cost Accounting Manual which will be effective January 1st, 1962. Owing to pressure of time it has been necessary to use a temporary bind~r without identification tabs. These will be issued before .the end of the year, together with a permanent binder. This is A uniform Cost Accounting Manua l to be used by Avro Aircraft Division, Canadian Applied Research Division, Orenda Engines Division and Engineering (Toronto) Division. I am fully aware of the many problems which wil l arise during the changeover from the old to the new manual. These problems must be discussed with your cost accountant . Mr. R. J . Rowan, Mr . B. G. Crane and myself will make every effort to assi st where possible with the difficulties arising from this changeover but should only be contacted when your cost accountant is not available. I ilel ieve that with wil l i ng co-operation and aler t appl ication of the data contained in the manual, the n umber of problems can be considerably r educed . When the manual has been in circulation for a few days, meetings wil l be held with divisional personnel to explain the application of the new manual. I would also l ike to mention at tl1is point that a l l amendments to this manual will be issued by t h e Control Divisi on. M E M B E R ; A . V. R O E C A N A D A L I M I T i: D A N D T H E H A W K E R S I D D E L E Y G R O U P COST ACCOUNTI NG MANUAL Will you please arrange to have the pages in your copy of the new Cost Accounting Manual numbered as detailed below. For the s ake of conformity, we suggest the top right hand corne r of e ach page be used. SECTION A INTRODUCTION B EXAMPLES lli§. Ge nera l Page Numbe ring Char t CAR DIVI SI ON Repair - Overhaul Company Sponsored Programs Tooling Pr oduction - Standard Costs Overhead ORENDA ENGI NES DIVISION Repair - Overhaul Company Sp o nsored Programs Tooling Producti on - Standard Costs Overhead C SALES ORDER REGISTER 1. Repair & Overhaul Lead page Section Product Gr oup Sales Order Serial No . CAR Sales Order Serial No. GRENDA 2 . Stock Production I.D,R, & Job Costs Suffix AVRO Suffix CAR Suffix ORENDA Repair Serial No. Repair Ser i al No. Repair Ser i al No. Lead pa ge Se ction Product Group Pr oduct Group Serial Number Serial Number Serial Number AVRO CAR GRENDA AVRO ORENDA Gene ral AVRO CAR PAGE NO. A-1 A-2 A-3 B-C-1 B-C-2 B-C-3 B-C-4 B-C-5 B-F-1 B-F-2 B-F-3 B-F-4 B-F-5 1 1-1-1 1-2-1 1-4-4 1-4-7 1-7-1 1-7-4 1-7-7 1-9-1 1-9-4 1-9-7 2 2-1-1 2-2-1 2-2-2 2-4-1 2-4-2 2-4-4 SECTION 3. Engineering 5. Tooling 6. Sales - Job Costs - 2 - Analysis AVRO Analysis CAR Cost Centre AVRO Cost Centre CAR Cost Centre Inter-divisional Lead page Section Product Group Serial Number requests Serial Number (continued) Master Work Order Engineering Order Type of Work Lead page Section Product Group Serial Number (General) Serial Number AVRO Serial Number CAR Analysis AVRO Analysis CAR Analysis CAR Vending Machines Analysis ORENDA Shop Section Reference Cost Centre CAR Vending Machines CAR Tool Number Lead page Section Product Group Serial Number Serial Number Suffix AVRO Suffix AVRO Suffix CAR AVRO CAR - Aircraft - Marine A\nalysis AVRO - Aircraft Analysis AVRO - Marine Analysis CAR Cost Centre AVRO Cost Centre CAR PAGE NO. 2-7-1 2-7-4 2-9-1 2-9-4 2-9-9 3 3-1-1 3-2-1 3-4-1 3-4-2 3-7-1 3-10-1 3-12-1 5 5-1-1 5-2-1 5-4-1 5-4-2 5-4-4 5-7-1 5-7-4 5-7-5 5-7-7 5-8-7 5-9-1 5-9-4 5-9-5 5-9-7 6 6-1-1 6-2-1 6-4-1 6-4-4 6-7-1 6-7-2 6-7-4 6-9-1 6-9-2 6-9-4 6-10-1 6-10-4 - 3 - SECTION 7. Production - Standard Lead page Costs Section 8. Capital 9. Overhead 9A. Ty:pe of Expense 9B. Unit - Dept. Nos, 10. Symbol Product Group Serial Number CAR Serial Number General Analysis CAR Analysis ORENDA Cost Centre CAR Cost Centre ORENDA Cost Centre Machine Shop (1) Cost Centre Machine Shop (2) Cost Centre Blade Shop Cost Centre Sheet Metal Lead page Definition Section Division Code Category of Expenditure Capital Budget year Capital Budget project number Originating Division Originating Area Requisition Serial Number Lead page Section Division Ty~e of Expense (1) Type of Expense (per 9A) Unit Number Distribution Special Work Order ORENDA AVRO (1) AVRO (2) Odd Numbers Only through to 9A-17 Odd Numbers Only through to 9B-25 Lead page Symbol Code 7 7-1-1 7-2-1 7-4-1 7-4-4 7-7-4 7-7-7 7-9-4 7-9-7 7-9-8 7-9-9 7-9-10 7-9-11 8 8-1 8-1-1 8-2-1 8-3-1 8 .. 4-1 8-5-1 8-7-1 8-8-1 8-9-1 9 9-1-1 9-2-1 9-3-1 9-4-1 9-7-1 9-9-1 9-10-1 9-10-2 9-10-3 9A-1 9A-3 9A-5 etc. 9B-1 9B-3 9B-5 etc. 10-1 10-2 A. V. ROE CANADA LIMITED AVRO /CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION A INTRODUCTION PAGE NUMBERING Effective: January 1st 1962 Pages have been numbered as follows Section A - Introduction Section - Page number Section B - Examples Section - Division - Page AVRO ) CAR ) ORENDA) B-A-1, B-C-l, B-F-1, D-A-2, B-C-2, B-F-2, B-A-3, etc. B-C-3, etc. B-F-3, etc. Section C - Sales Order Register Section - Division - Page AVRO ) CAR ) ORENDA) C-A-l, C-C-l, C-F-1, C-A-2, C-C-2, C-F-2, Sections 1 to 9 eg: Section 6 Sales Job Costs Digit 7 Suffix 7/8 Positions Section 10 - Symbol Section - Page C- A- 3 , etc. C-C-3, etc . C-F-3, etco Serial 2 Avro Marine 10-1, 10-2, 10-3, etc. Supersedes Issue Authorized By: Dated: K. R . Church Issued By: B. T. H. Knill Local: 631 Date Issued Decen1ber 4 th 1961 ■ COST ACCOUNTING MANUAL VOLUME NUMBER ~ ISSUED TO R. J . ROWAN '-- A. V. ROE CANADA LIMITED AVRO / CA R DI VIS ION ORENDA ENGIN ES DI V ISION SECTION A B C SECTION 1 2 3 3 5 6 7 8 9 10 E ffective: Jan 1/62 PART 1ST DIGIT OF WORK ORDER 1 2 3 4 5 6 7 8 9 1 to 9 COST ACCOUNTING MANUAL 2 I N D E X PART 1 GENERA!:, DESCRIPTION Introduction Examples Sales Order Register WORK ORDER STRUCTURE ACTIVITY Repair and Overhaul Stock Production & Interdivisional Requests Job Costs Company Sponsored Programs Engineering Sales Tooling Sales - Job Costs Production - Standard Costs Capital Overhead Symbol Supersedes Issue Authorized By: Issued B y : Date Is sued Dec 4/61 Dated: K.R. Church B.T.H.Knill Local: 6 31 A. V. ROE CANADA LIMITED AVRO / CAR DI VISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION A INTRODUCTION General This Manual displays the Work Order structure to be used by Avr o Aircraft/CAR, Enginee ring Toronto and Orenda Engines divisions with e ffect from January 1st, 1962. Part 1 relates to Work Orders in general and is indexed alphabetically by -ubject. Part 2 lays out by section,the Work Order structure for each type of activity. The numerical index lists each type of activity and the appropriate section of the Manual. WORK ORDER STRUCTURE Effective: All Work Orders consist of 12 digits, the first of which indicates the type of activity and the relevant manual sectiono Generally, Work Orders, excepting Capital and Overhead, adopt the follow ing basic format : Digit 1 2 & 3 4,5 & 6 7 & 8 9 to 12 Descriptio,n Type of activity Product group Serial number Analysis. ) ) Sales Order ) May be used as a sub-division of Sales orders and Production orders, or to summarize local work instructions (positions 8 to 12) by area, assembly or other major classification Local work instruction. May be work station, item or part number, or other cost centre. Supersedes Issue Au thorized By: Issued By: January 1st 1962 Dated: K.R. Church B .l' .H. Knill Local: 631 Date Issued Decembe·r 4 th 1961 ( ( ( )> < ::10 0 -() I N WORK ORDER STRUCTURE )> ::10 0 D < E (/) X 0 ' DIGIT -. 1 2 3 4 5 6 7 8 9 10 1 1 12 z )> REPAIR AND SALES ORDER 1 OVERHAUL CONSISTING OF - LOCAL . < . PRODUCT GROUP SERIAL No. ANALYSIS WORK INSTRUCTION JOB COSTS - PRODUCTION ORDER n 0 ~ V, -I 0 2 STOCK PRODUCTION CONSISTING OF- )> m n & INTER DIV. REQ. PRODUCT GROUP · SERIAL No. COMPANY 3 SPONSORED TYPE PROGRAMS SALES ORDER MASTER ENGINEERING ENGINEERING WORK ORDER ORDER OF 4 SALES WORK CONSISTING OF - 5 TOOLING LOCAL n n 0 C )> z z :::! z )> G) C ~ )> )> z r- C - )> ~ r- - 6 SALES - JOB COSTS PRODUCT SERIAL ANALYSIS WORK INSTRUCTION 0 .... ::10 m m C z PRODUCTION - GROUP NUMBER 7 STANDARD COSTS 0 )> m z LEDGER YEAR PROJECT 8 CAPITAL CLASS DIV. AREA REQUISITION DIVISION G) z m (/) -:t.,_ 0 I ALLOW. TYPE OF SPECIAL 9 OVERHEAD NON- UNIT No. DIST. EXPENSE WORK ORDER ALLOW. < I" (/) 0 z ;] C. I A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA EN GIN ES DIVI SI O N COST ACCOUNTING MANUAL 1 REPAIR & No, 1 CS 011 0 12345 OVERHAUL Repair & E X A M P L E S CAR DIVISION Description Overhaul CAR Division- R & 0 - Instruments RCAF Contract Instruments Instrument number 2 PARTS PRODUCTION 2 C3 201 11 60-52 Effective: January 1st 1962 Parts Production CAR Division - Ice Detection Production Order for Ice Detectors MK 19 - 15 off Probe Sleeve assembly-electrical Supersedes Issue Dated: - Authorized By: K.R. Church 1 CS 011 O 12345 Code Reference Activity Product Group ) ) Sales Serial Number ) Order Analysis Instrument number 2 C3 201 11 6052 Activity Product Group Serial number Sub Assembly Cost Centre Issued By: B.T.H. Knill Local: 631 ) ~ Production Order ) Date I ssued December 4th 1961 A . V. ROE CANADA LIMITED AVRO / CAR DIV ISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL EXAMPLES CAR DIVISION 3 COMPANY SPONSORED PROGRAMS No. pescription 3 Company Sponsored programs ~ CAR Division - Photog~aphic o/1F! fu:,_y...e¼o~~~ocessor ~ ·,~A f1 , '1 301 Feasibility study , 5: N 15 Grain control ,~~ ~/~ 1 Engineering Report 4 ENGINEERING SALES 4 C4 210 152 12 l Effective: January 1st 1962 Engineering Sales CAR Division-Photographic A.T.I.c. Processor Tank design Material specifications Engineering Report Supersedes Is sue Dated: Authorized By: K.R. Church 3 C4 102 301 15 1 Code Reference Acti,rity Product Group) ) Serial Number) Dummy Sales Order Master Work Order Engineering Order Type of Work 4 C4 210 152 12 l Activity Product Group ) Sales ) Serial Number ) Order Master Work Engineering Type of work Issued By:: B.T.H. Knill Local: 631 Order Order Date Issued December 4th 1961 B-CJ A. V. ROE CANADA LIMITED AVR O /C AR DIV ISION ORENDA ENGINE S DI VISION COST ACCOUNTING MANUAL 5 6 TOOLING No, 5 C6 125 00 1301 Tooling E X A M P L E S CAR DIVISION Description CAR Division-Custom Sales Raytheon N/A Tool SALES PRODUCTION - JOB COSTS 6 Sales Production - Job costs C6 CAR Division- Custom Sales 125 Raytheon 01 Computor Type 41 6 Mechanical assembly 159 Drive shaft * 5 C6 125 00 lJ0l'. Code Refere nce Activity Product Group) Sale s ) Serial number) Order Analysis Tool 6 C6 125 01 6 159 Activity Product Group ) Sale s ) Serial number ) Order Suffix Analysis (cost centre) Sub assembly * Amended since issue dated December 4th, 1961 Effectiv e: January 1st 1962 Super s e des I ssue Dec 4th Dated: 1961 Aut ho r ized By: l:.R. Church Is s ued B y: B.T.11. Knill Local: 631 Da t e Issued J>ecembor- 21 1961 ,3c.. ✓ A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL EXAMPLES CAR DIVISION 7 PRODUCTION - STANDARD COSTS 8 7 CB 922 01 5785 CAPITAL No. B A9 1 35 1 3 1474 E ffective : January 1st 1962 Description Production-Standard Costs CAR Division-Vending machines Cigarette machine Production Mechanical sub-assembly Description Capital AVRO/CAR Division - Motor vehicles Year 1961 New autos for the year AVRO/CAR CAR Requisition Supersedes Issue Dated: Authorized By: K.R. Church 7 CB 922 01 5785 Code Reference Activity Product Group) Sales ) Serial number) Order Analysis Cost Centre B A9 1 35 1 3 1474 Code Reference Activity Ledger Class Year Project Originating Division Originating area Requisition number Issued B_y: B.T.H. Knill Local: 631 Date Issued December 4th 1961 I D - C 5 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL EXAMPLES CAR DIVISION * 9 OVERHEAD 9 O 520 70 1 132 No, 9 A * 0 520 70 1 132 * E ffe c tive: January lat 1962 Description Overhead Expense AVRO/Car Division Allowable Maintenance of machinery Repair & Overhaul Redi stributed Federal Building Code Reference Activity Division Allowable - non-allowable Type of expense Unit Redistr ibution Special Work Order Amended since isstt~ dated DeceJ11be r 4th , 1961 Supersedes Issue Dated: December 4th, ·1961 Authorized By: IC.R. Church Issued By:: B. T .H • Kn.ill Local: 631 Date Issued December 21st 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION OR ENDA EN G INES DIVISION COST ACCOUNTING MANUAL EXAMPLES ORENDA ENGINES DIVISION REPAIR AND OVERHAUL 1 FS 889 00 1234 No. Description 1 Repair and Overhaul FS Orenda- Repair and Overhaul 889 Scope of work for f ixed price overhauls 00 Engines 1234 Engine number Code Reference Activity Product Group) ) Serial Number Analysis Engine number l Sales Order INTER DIVISIONAL REQUESTS 2 F9 999 40 1572 Activity 2 F9 999 40 1572 Effective: January 1st 1962 Inter Divisional Request From Orenda Division Inter Divisional Request Product Group) ) Serial Number) Dummy Sales Order Note: Always use Serial No. 999 for Inter Di visional requests. Engi ne ering Divisi on Production Support Supersedes Issue Dated: - Authorized By : K.R. Church Division doing work Inter Divisional requisition serial number Issued By: B.T.H. Knill Local: 6 31 Date Issued December 4th 1961 B-F2 A. V. ROE CANADA LIMITED AV RO / CAR DI VI SION ORENDA ENGINES DIVIS IO N COST ACCOUNTING MANUAL E X A M P L E S ORENDA ENGINES DIVISION * COMPANY SPONSORED PROGRAMS * 3 F6 997 108 05 1 Description Company Sponsored Programs Orenda Division - Atomic Engineering projects - non-allowable Atomic engineering - general liaison, studies and proposals Studies leading to proposals to A.E.C.L. Engineering reports ENGINEERING SALES 4 Engineering sales F9 Orenda Division-Miscellaneous 305 By-pass engine studies 205 By-pass engine studies phase II 02 Lifting engines 2 Design and drafting 3 F6 997 108 05 1 Code Reference Activity Product Group~ Dummy Sales Order ) Serial Number) Master Work Order Engine ering Order Type of Work 4 F9 305 205 02 2 Activity Product Group~ Serial Number) Sales Order MasterWork Order Engineering Order Type of work * Amended since issue dated December 4th, 1961 Effective: January let 1962 Supe r sedes Issue Dec 4th Da ted : 1961 Author ized By: .K .R • Church Issued By: B.T.H. Knill L ocal: 631 Dat e I ssu ed December 21st 1961 I 15 ,-::: 3 . A. V. ROE CANADA LIMITED AVRO / CAR DIVISIO N ORENDA ENGINES DIVISION TOOLING 5 Fl 255 3 5 1234 COST ACCOUNTING MANUAL EXAMPLES ORENDA ENGINES DIVISION Description Tooling Orenda Division - Aero engines J.79 Tooling Tool Manufacture Tooling for blades Tool order number 5 Fl 255 3 5 1234 Code Reference Activity Product Group ) ) Serial number) Analysis Shop section Tool order number Sales Order CUSTOM MANUFACTURE - JOB COSTS 6 F9 704 21 0000 Activity 6 F9 704 21 0000 E ffective: January 1st 1962 Job costs Orenda Division - Miscellaneous Product Group~ Grinding gear boxes for ) Lucas Rotax Serial Number) Sales Order supplement Supplement analysis - none required Supersedes Issue Dated: - Author ized By: K.R. Church Supplement N/A Issued By: B.T.H. Knill Local: 631 Sales Order D a te Issu e d December 4th 1961 A. V. ROE CANADA LIM I TED AVRO / CAR DIVISION ORENDA ENGINES DIVI SION COST ACCOUNTING M ANUAL EXAMP LES ORENDA ENGINES DIVISION PRODUCTION - STANDARD COSTS 7 F2 304 01 2502 Code Reference 7 F2 304 01 2502 CAPITAL 8 F9 1 32 6 6 1472 Effective: J a nuary 1st 1962 De scrip t i on Standard cost produc tion Or enda Division - I ndustrial engines 0 .T . C. 5 Parts production - Machine shop Cos t Centre - Tool room personnel working in t he Machine shop Capital Orenda Division - Motor vehicles Year - 1961 New Autos for the year Orenda Pl a nt Engineering Requisition Su pe r sedes I ssue Date d: - Authorized B y : K.R. Church Activity Produc t Group) Sal e s ) Serial number) Order 8 F9 1 32 6 6 1472 Acti vity Ledger Class Year Project Orig inating Divis ion Originating area Requisition number Issued By: B.T.H. Knill Date Issu ed December 4th . 1961 Loca l; 631 B - F 5 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION OREN0A ENGINES DIVISION OVERHEAD No, 9 F * 0 524 14 4 000 COST ACCOUNTING MANUAL EXAMPLES ORENDA ENGINES D!VISION Description Overhead Orenda Division Allowable Maintenance of furniture Finance Redistribution Not required * 9 F O 524 14 4 000 Code Reference Activity Division Allowable or non-allowable Type of Expense Unit Number Distribution Work Order * Amended since issue dated Decenilier 4th, 1961 Effective: Supersedes Issue Authorized By: January 1st ~ t,96i Dated: De·celilber IC.R. Church • 4,.th._. 1961 Issued By: B.T.He Knill Local: 631 Date Issued December 21st 1961 1 .._ A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION PI: 1:1:1 E-1 {/) H c., 1:1:1 PI: ~ ~ A ~ 0 {/) ~ ..,;j < {/) C: 0 •..t .µ ~ •..t M t) O'J G) A "' i 0 .µ O'J ::s 0 ms.. G) G) ..... "C Ctl "' {1)0 C: ..... 0 Ctl •..t ::s .µ C: t) Ctl G) XUl Effective: January 1st 1962 COST ACCOUNTING MANUAL A z H A ~ ::;:) {/) {/) H ~ i:Q 0 E-1 {/) ..,;j H < E-1 ~ A Supersedes Issue Authorized By: K.R. Church Dated: Issued B_y: B.T.H. Knill Local: 631 Date I ssued December 4th 1961 I A . V. ROE CANADA LIMI TED AVRO / CAR DIVISION ORENDA ENGINES DIVISI ON ACTIVITY 1 REPAIR AND OVERHAUL Effective: January 1st 1962 COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL This section of the Manual displays the Work Order structure for : a ) Repair and Overhaul 2 I 3 4 I 5 I 6 7 8 9 1 10 1 11 I 12 SALES ORDER NUMBER CONSISTING OF 0 INSTRUMENT No. - - -- -- - ---- ________ _,, __ _ _ PRODUCT GROUP Supersedes Issue Dated: SERIAL No. Authorized By: K. R. Church SUFFIX SUFFIX Is sued By: B . T. H. Kn i 11 Local: 631 ITEM No. ENGINE No. Date Issued December 4th 1961 A . V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 1 REPAIR & OVERHAUL CODE DESIGNATION: SECTION 1st digit of Work Order I ~ I 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 I '" I 1 1 I 1 2 I 1 Effective: Jenuart 1st 1962 Supersedes Issue Dated: Description Repair and Overhaul Authorized By: K.R. Church Issued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 Hawker Sldde/ey Canada Ltd. AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION l REPAIR AND OVERHAUL CODE DESIGNATION i PROOOCT GROUP 2nd & 3rd digits of Work Order 11 I : I ; I 4 I 5 I 6 I 7 I 8 I 9 110 111 112 I Code - • Avro Al A2 A3 A4 JJi * A6 AT * A8 .A.9 C.AR Cl - C2 ea Cl C6 C6 * C7 * C8 C9 Orenda Fl Effective: F2 F3 F4 F6 F6 F7 F8 F9 June 4t b 1962 Description Aircraft Termination Marine Defence Vehicles Repair & Overhaul of aircraft Vending Machines & Thermo King Spares SopYith Laboratory Miscellaneous Electro Mechanical Instruments Electronic lnstrunenta Ice Detection Photographic Repair & Overhaul of instruments Custcm Sales Miecellaneoue Aero engines Industrial engines Repair & Overhaul of engines At<1nic Energy Sparea Orenda Industrial Miscellaneous Supersedes Issue Dated: Jan 17th 1962 * amended since iaaue of-January 17th Authorized By: Issued By: Date Issued E.H. BurroY■ B. T.11. Knill June 4th 1962 Local: I A. V. ROE CA-NADA LIMITED AVRO / CAR DIVI SION ORENDA EN GINES DIVISION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION : SALES ORDER SERIAL NO. 4th 5th & 6th digits of Work Order I 1 I 2 I 3 I : I ; I : I 7 I 8 I 9 I 1° I 11 I 12 I Effective: March 3rd 1962 001 up Supersedes Issue Dated: Description Serial Number Authorized By: E.H.Burrowa Issued By: B.T.H. Knill Local: Date Is sued February 26th 1962 1-4-4 Hawke, Siddeley Canada Ltd. AVRO / CAR DIVISION' ORENDA ENGINES DIVISION COST ACCOUN'JINIG MA.NUAL SECTION l REPAIR AND OVEllHAUL CODE DESIGNATION : SALES ORDER SERIAL NO. 4th, 5th & 6th digits of Work Order 1 1 I 2 I 3 I x 4 I x5 I : I 7 I 8 I 9 I 1° I 11 I 12 I CAR Code 007 011 012 013 014 Westinghouse RCAF repairs Description RCAF Unsatisfactory condition reports RCAF Certification of Test Equipnent RCAF investigations * 015 016 017 018 019 RCAF Transfers from AA Stores to Cl Stores 061 062 063 064 065 066 067 068 060 080 085 098 * 099 100! to 899 RCAF Other direct charges RCAF Overhaul on Fixed Hourly Rate RCN repairs RCN Unsatisfactory condition reports RCN Certification of Test Fquipnent RCN investigations RCN Other direct charges RCN Overhaul on Fi:xed Hourly Rate RCAF Warranty RCN Warranty Civilian Direct charges Civilian Packing charges Sales Order Register * amended since issue dated December 21st, 1961 Effective: Supersedes Issue Authorized By: Issued By: June 4th 1962 Dated: Dec 21st 1961 B.T.11. Knill Local: Date Issued June 4th 1962 A . V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINE:; D IVISION COST ACCOUNTING MANUAL SEC'fION 1 REPAIR AND OVERHAUL CODE DESIGNATION: SALES ORDER SERIAL NO . 4th, 5th & 6th digits of Work Order I 1 I ' I 3 I : I ~ I : I ' I 8 I '/ I I " I " I~ Orenda ~ Description * XXX See Sales Order Register - Section 1C 1 * Amended since issue dated December 4th, 1961 Effective: January 1st 1962 Supersedes· Issue Dec 4th Dated: 1961 Authorized By: K.R. Church Issued By: B.T.H. Knill Local: 631 Date Issued December 21 et 1961 • 1-7-1 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVI SION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION : SUFFIX 7th & 8th digits of Work Order I 1 I ' I 3 I 4 I 5 I 6 I ~ I : I 9 I 1° I 1 1 I 12 I M.£2 20 21 22 23 24 25 26 27 28 29 Description Tooling Loft reproductions Process planning Components Manufacture or purchase of shipping case• Raw material & A. N. parts Packaging • Warranty repairs Repair of shipping cases Dutv drawback Mobile Repairs 30 31 32 33 * 34 40 to 89 Labour Travel, board & lodgings Sub contracts Severance pay Parts used by Mobile Repair Par ties -'nalysis as required by Sales Order * Amended since last issue Effective: April _l. 1962 Superr,edes Issue Dec 21st • Dated: 1961 Authorized By: Is sued Bv: E -. }-f. Burro·ws B T H K ill • • • n Local: 6Jl Date Issued April 2 nd, 1962 I 1-7-4 Hawker Slddeley Canada Ltd. AVRO / CAR DIVISION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION s SUFFIX 1th & 8th digits of Work Order OREN0A ENGINES DIVISION I 1 I z I 3 I 4 I 5 I 6 I : I : I 9 I 1 ° I 11 I I,. , CAR -Code 00 Inspection Description Use only with Serial Nos. 012 013 014 080 062 063 064 085 I -------------ox 11 12 13 14 15 16 11 18 19 20 to 99 81 82 83 84 85 86 87 88 89 Instrument Repairs Disassembly Painting Misc. Machine Shop Direct Labour Estimating Packing Low Cost Direct Charges Low Cost Uaterial issued in bulk Radium Painting Stock Cliasing As required CIVILIAN WAIUlANTY REPAIRS TOa Electro Mechanical instr\lDents Electronic instrUDents Ice detection Photographic a/o instrUDents Custom sal ea Thermo King Miscellaneous 91 Test equipnent maintenance 95 Rework 97 Export repairs 011 019 061 069 080 085 018 068 & 098 014 & 064 090 to 097 100 up 98 Repair & overhaul Production contract■ 99 Doml;!stic repairs Effective: July 2nd 1962 Supersedes Issue Dated: Feb 26th 1962 Authorized By: Ron Hall Issued By: Systems Local: 524 Date Issued July 2nd 1962 1 - 7 - 7 A. V. ROE CANADA LIMITED AVRO / CAR D IVISION ORENDA EN GI NE S DI VI SION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION: SUFFIX 7th & 8th digits of Work Order I ' I ' I 3 I • I , I " I : I : I ., I '" I " I '" I Orenda Code * 10 20 30 40 50 60 90/99 Description Overhaul of Engines Repair of Engines Repair of Components Special Investigations Plant Re-arrangement Spare Parts Job Orders (see supplementary manual) * Amended since issue dated December 4th, 1961 E ffective: January 1st 1962 Supersedes Issue Dated· Dec 4th ·1901 Authorized By: K.R. Church I ssued By: B.T.H. Knill Local: 631 Date Issued December 21st 1961 l - 9 - l A . V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION : REPAIR SERIAL NUMBER * 9th to 12th digits of Work Order I 1 I 2 I 3 I 4 I 5 I 6 I 7 I 8 I : I ~) I ~I I I: I AY!:.2 ~ 0000 0001 0002 0003 0004 0005 0006 0007 xxxx xxxx xxxx xxxx Description N/A Repair of parts Modification Repairs Modification installations Engineering Flight testing Ground servicing Raw material & AN parts Tool Ident. number Component number Item number Modification Ident. number Use with positions 7 & 8 21, 22, 24, 25, 26 28 , 29, 31, 3 3 to 89 20 23 27 30 & 32 ➔t Amended since issue of Deceober 4th, 1961 Effective : January 1st 1962 Supersedes Issue Dated: Dec 4th 1961 Authorized By: K.R. Church Issued By: B,.T.H. Knill Local: 631 Date Issued December 21st 1961 1- 9 - 4 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION: REPAIR SERIAL NO, 8th to 12th digits of Work Order I I I 2 I 3 I 4 I 5 I 6 I 7 I : I : I ~ • 1 ~ I 1: I ~ ~ 00001 to 99999 0000 0100 to 9900 * 0000 Description Instrument number Direct charges InstrWllent number Inspection Use only with positions 7 & 8 ox 11 to 19 * 81 to 99 012.,013,014,080 062,063_,064,085 * Amended since issue of December 4th, 1961 Effective: Supersedes Issue January 1st Pee 4th 1962 Dated: 1961 Authorized By: K.R. Church Issued By: BeT•H• Knill Local: 631 Date Issued December 21, 1961 1-9-,7 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION Orenda Code 0001 up Effective: January 10th 1962 COST ACCOUNTING MANUAL SECTION 1 REPAIR AND OVERHAUL CODE DESIGNATION : REPAIR SERIAL NO. 9th to 12th digits of Work Order De scription Engine number Job Order number - per Cost Accounting Manual supplement Sales Order Amendment per Sales Order Index ~i- Component Number Issued By: Use only when position 7 is i 1 or 2 5 or 9 4 or 6 3 Supersedes Is sue Da ted: De~ 4th 19'<>1 Authorized By: w. C"rrick B.T.H. Knill L ocal : 631 Date Issued January 17th 1962 - 2- STOCK PROD. & INTER DIV. REQ. \ A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION ACTIVITY COST ACCOUNTI NG MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS JQB COSTS 2 I This Section of the Manual displays the Work Order structu re for Job Costs on: a) P r oduction of parts for shelf inventory or batching and b ) Inter Divisional Requests 3 4 I 5 I 6 7 I 8 STOCK PRODUCTION PRODUCT PRODUCTION SERIAL No. A SSEMBLY 2 INTER DIVISIONAL GROUP REQ UESTS Effectiv e: Januar y 1s t 1962 Supersedes Issue Da ted: DUM M Y SERIAL No. DIVISION DOING WORK Auth oriz ed By : K . R. Church I s s ued B y: B. T. H . Knill Local: 631 9 I 10 11 I 1 2 COST SUB - CEN TRE ASSEMBLY INTER DIV . REQ. SERIAL No. Date Issued December 4th 1961 I A. V. ROE CANADA LIMITED AVRO / CAR DIVISION OREN DA EN GINES DIVISIO N COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: ACTIVITY 1st digit of Work Order I ~ I 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 1 10 1 11 1 12 1 A) 2 B) 2 Effective: January 1st 1962 Description Stock Production Orders Inter Divisional ReQuests (use only wit h Sales Or der 2X9 999 ) Supersedes Issue Dated: Authorized By: K.R. Church Issued By: B.T.H. Knill Local: 631 Date I ssued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA EN GINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: SERIAL NUMBER 4th, Sth- & 6th digits of Work Order I 1 I 2 I 3 I : I : I : I 7 18 I 9 I 1° I 'I I 12 I / A B 001 to 899 999 Effective: January 1st 1962 Description Stock Production Orders Inter Divisional Requests (use only with 2X9 in first 3 positions) Supersedes Issue Dated: Authorized By: K.R. Church Is sued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 ' ' 2-2-1 Hawker Slddeley Canada Ltd. AVRO / CAR DIVISION ORENDA ENGINES DIVISI ON COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: PRODUCT GROUP 2nd & 3rd digits of Work Order 11 I 1 2 I : I 4 I s I 6 I 7 I s I 9 11 o 111 1121 Code Avro Al A2 A3 A4 A.5 * A6 A.1 * A.8 A.9 Control Division B9 CAR Cl - C2 C3 C4 C5 C6 * C1 * C8 C9 Head Office D9 &gineering E9 Effective: June 4th 1962 Aircro.n Termino.tion Marine Defence Vehicles Description Repair & Overhaul of aircraft Vending Ma.chines & Thermo King Spares Sopwith Laboratory Misc. & inter divisional requests frQD Avro. Inter divisional requests from Hawker Siddeley Canada Ltd. Fina.nee Control Department Electro Mechanical instr\lllents Electronic I nstruments Ice Detection Photographic Repair and overhaul of instrllDents Cus t cxn Sales Misc. & inter divisional requests frcxn CAR Division Inter divisional requests from Hawker Siddeley Canada Ltd. HO Inter divisional requests frQJI :Engineering(Toronto) Division * amended since last issue Supersedes Issue January Dated: 17, 1962 Authorized By: E. H. Buirirowa lssued 'By: B.T.H. Knill Local: - continued Date Issued June 4th 1962- ■ A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA EN GINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: PRODUCT GROUP 2nd & Jrd digits of Work Order I 1 I : I : I 4 I 5 I 6 I 7 I 8 I 9 1 •o I '' I 1 2 I Orenda £2g!, Effective: Fl F2 F3 F4 FS F6 F7 F8 F9 January 1st 1962 Description Aero engines Industrial engines Repair and overhaul of engines Atomic Energy Spares Orenda Industrial Misc. & inter divisional requests from Orenda Supersedes Issue Dated: Authorized By: K.R. Church Issued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: SERIAL NUMBER 4th, 5th & 6th digits of Work Order I 1 I 2 I 3 I : I : I : I 7 I 8 I 9 I 1° I 11 I 12 I ~ Code 001 to 899 200 201 to 207 210 to 220 966 986 987 988 Effective: January 1st 1962 Description Stock Production Order Serial number Termination Sub-contractors termination charges Pre-termination Dummy miscellaneous recoverables WIP suspense Surplus material awaiting DDP acceptance Surplus material awaiting DDP acceptance Supersedes Issue Dated: Authorized By: K.R. Church Issued By:: B.T.H. Knill Local: 631 Use with All Product Groups Product Group A 2 Date Issued December 4th 1961 '-----" A. V. ROE ·c AN ADA LIM I TED AVRO /CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SEC'XION Z §~OCK PRODUCTION & INTER DIVI8IONAL REQUESTS - JOB COSTS CODE DESIGNATION : · SERIAL NUMBER 4th, 5th & 6th digits of Work Order I I 2 J ' I : I ; I ; I 7 I 8 I ') I JO I 1 l I " I STOCK P.ROOlJO'.lllO.N ~ - :Repai:.r ,an'd iOverhaul ~ 01-0 to 01-9 06-0 to 06-9 08-0 to 08-.9 0~-0 to 09-9 900 901 902 903 Description Production for RCAF accountable advance storee Production fo..r .JtCN acc~untable advance storoe Production for ,C~~uy owned Repair and Overhaul Stores (sal.e..s ,:ta-.x , paid) Production of,R~patiJ.r and Overhaul spares and parta for Produc:t.ion'.:S.tores ( sales tax exempt) Rework Specials - R.C.A.F. II II - R.C.N. - R/0 Stores - Production Use above with Product Group CS only £M - Production 001 Stock Production Ordere (Sales Tax Paid) Stores (Sales Tax Exempt) to 899 E!f~ct~ve: .April 2nd 1962 Supera~dea Isitye Oatea; ·Feb. 26th 1962 Autho.riz ed By: E ,H., Bura-owa Issued Byi B.T,.IC. JCnill Local: ,31 Date l11ued April 2nd' 1962 I 2-4-7 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION : SERIAL NUMBER 4th, 5th & 6th digits of Work Order 1 1 I ' I 3 I : I : I : I 7 I " I 9 I 1° I 11 I 1 2 I Code ORENDA 998 Effective: January 10th 1962 Supersedes Issue Da t ed· Dec 4th • 1961 Description Maintenance of Contract Tooling Authorized By: w. Carrick Issued By: B.T.H. Knill Local: 631 Date Issued January 17th 1962 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION : ANALYSIS 7th & 8th digits of Work Order I ' I 2 I , I • I 5 I 6 I : I : I 9 I '" I " I '2 I Effective: 01 to 99 00 01 02 03 17 19 44 03 11 12 21 22 31 32 January 1st 1962 Description Sub-contractors identification Pre-termination costs Surplus material purchased Surplus material manufactured Production material claim adjustment Termination labour transfers Under absorbed overhead Additional severance pay re Engineering personnel Cost plus fixed fee Priced at 1961 catalogue purchased Priced at 1961 catalogue manufactured Priced at 1962 catalogue purchased Priced at 1962 catalogue manufactured Priced at 1963 catalogue purchased Priced at 1963 catalogue manufactured Use with Serial No, 201 to 207 210 to 220 200 Use with Product Group A7 Supersedes Issue Dated: Authorized By: K.R. Church Issued By: B.T.H. Knill Date Issued December 4th Local: 631 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: ANALYSIS 7th & 8th digits of Work Order 1 1 I 2 I 3 I 4 I 5 I 6 I : I : I 9 1 10 1 11 1 12 1 Description Use with Serial No. A - STOCK PRODUCTION ~ 01 to 99 Avro 01 to 99 B - INTER 10 20 30 40 Effective: January 1st 1962 Main Assembly Job 9rder DIVISION REQUESTS Inter divisional request on Inter divisional request on Inter divisional request on Inter divisional request on Supersedes Issue Date d: Authorized By: K.R. Church 001 to 899 001 to 899 Orenda Division ) Avro Division ) 999 CAR ) Engineering Div.) Issued By: B.T.H. Knill L ocal: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENG INES DIVISION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION: COST CENTRE 9th, 10th, 11th & 12th digits of Work Order I ' I 2 I 3 I 4 I 5 I 6 I 7 I 8 I : I ~o I ~ 1 I ~ 2 1 STOCK PRODUCTION 0000 0001 to 0999 0001 0002 0003 0000 E ffective : January 1st 1962 Description Item number Lost Time ) Repairs ) Other work ) Termination Supersedes Issue Dat ed: - Authorized By: K.R. Church Use with Sales Orders 2A9 988 & 2A9 989 2A9 986 2A9 966 2A200 to 2A220 Issued By: B.T.H . Knill Date I s sued December 4th 1961 Local: 631 2 - 0 - 4 A . V. ROE CANADA LIMITED AVRO / CAR DIVISION ORE NOA ENC INES DIV I SION COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISIONAL REQUESTS - JOB COSTS CODE DESIGNATION - COST CENTRE 9th, 10th, 11th & 12th digits of Work Order I ' I ' I 3 I 4 I S I O I 7 I 8 I : I ~ I I ~I I ~'. j £M - STOCK PRODUCTION ORDERS ~ Description Regu1ar Rework 1100 0100 Gear Hobbing 1200 0200 Grinding 1300 0300 Milling 1400 0400 Lathes 1500 0500 Drilling, tapping 1600 0600 Jig boring 1700 0700 Miscellaneous & bench work 1800 0800 . Duplicator ➔~ 1900 090() H;tcl ,ine S h op ~!ateri .'l.l 2000 9200 She~t Metal 3000 9300 Paint Shop 5000 9500 Plastic Shop 60XX 96XX Electrical assembly 7oxx 97XX Mechanical assembly Boxx 98XX Test & Calibration XX XX Sub assemblies as required ➔~ Amended si nee issue dated December 4 th , J 961 Effective: January 1st 1962 Supe r sedes Is sue Dated: Dec 4th 196 1 Authorized By: K.R. Church IssueC: By: B.T.H. Knill Local: 631 Date Issued December ·21 st 1961 A. V. ROE CANADA LIMITED AVRO / CA R DIVISION OREN DA ENG IN ES DIVISI O N COST ACCOUNTING MANUAL SECTION 2 STOCK PRODUCTION & INTER DIVISONAL REQUESTS - JOB COSTS CODE DESIGNATION : COST CENTRE 9th, 10th, 11th & 12th digits of Work Order {IDR) INTER DIVISIONAL REQUISITIONS 0001 to 9999 Effective: January 1st 1962 Description Serial number of requisition Use only with serial number 999 Supersedes Issue Dated: Authorized By: K. R. Church Issued By: B.T.H~ Knill Local: 631 Date Issued December 4th 1961 ~ I "" :z en z "" "" ::a z en AVRO / CAR DIVISION a) b) ACTIVITY 3 COMPANY SPONSORED PROGRAMS 4 ENGINEERING SALES A. V. ROE CA NADA LIMIT ED ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 3 ENGINEERING This section of t he Manual displays the Work Order structure for: Compan y Sponsore d programs and Engineering Sales 2 I 3 4 I 5 r 6 First D igit of Work Order 3 4 7 1 s I 9 10 I 1 1 PRODUCT DUM MY SERIA L No. MASTER ENGINEERING GROUP SERIAL No. WORK ORDER ORDER 12 TYPE OF WORK Effectiv e : January 1st 1962 Su persedes Issue Dated: Authorized By: K . R . Church I_ssued By: B . T.H. Knill Loca l: 631 Date Issued December 4 th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA EN GINES DIVISION COST ACCOUNTING MANUAL SECTION 3 ENGINEERING CODE DESIGNATION: SECTION 1st digit of Work Order I : I 2 I , , • I 5 I 6 I 7 I 8 1 9 1 10 1 11 1 12 1 E ffective: 3 4 January 1st 1962 Description Company sponsored programs Engineering Sales Supersedes Issue Dated: Authorized By: K. R. Church Issued By: B.T.H. Knill Local 631 Date Issued December 4th 1961 3-2-1 Hawker Sidde/ey Canada Ltd. AVRO / CAR DIVISION GRENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 3 ENGINEERING CODE DESIGNATION : PRODUCT GROUP 2nd & 3rd digits of Work Order I ' I ; I : I 4 I 5 I 6 I 7 I 8 I 9 I 1° I 11 I '2 I Avro Al A2 A3 A4 A5 * A6 A7 * AS A9 AO Finance Control BO CAR Cl C2 C3 C4 C5 C6 * C7 * CS C9 co Head Office DO frig.Di v EO Orenda Fl Effective: F2 F3 F4 F5 F6 F7 June 4th 1962 Aircraft Tennination Marine Defence Vehicles Repair & Overho.ul of aircraft Vending Mo.chines & Thenno King Spares Sopwith Laboratory Miscellaneous Printing & miscellaneous Engineering services Printing & miscellaneous Engineering services Electro Mechanical instruments Electronic instrunents Ice Detection Photographic Repair & Overhaul of instruments Cu8tom Sales Miscellaneous Printing & miscellaneous Engineering services Printing & miscellaneouu Engineering services Printing & miscellaneous fragineering services Aero engines Industrial engines Repair & overhaul of engines Atomic Energy Spares *~--~ .... .i

:X ➔f· RE\v'O RK 200 300 SOO 6 XX 7 XX 8xx 9XX Grenda 001 to 999 COST ACCOUNTING MANUAL SECTIO~: ( 1 SALES - JO D COSTS Gea r hohl,i.n"; Gr ·i.rnl"i.n t; } 1 i.U i ng Latl1cs D1··i 11 i. 11 11· , tappi ll": .Jj ~ lior.i.n~ Mj ::;ee l ] .lneou s f:, hc nc:!1 work Duplic,d:o r Mac l1ine S hop mni.,ct·ial S111> :1ssclllb l ies Sheet met,q~ Paint S h o p Plasti c Shop Elect r ical a s s emuly l-le chanical a ssembly Test & Calibr a t ion Sub assemblies As required by Sales Order ➔~ Amended since issue dated December 4tli , 1961 E ffe c t ive: January 1st 1962 Supersedes Issue Author iz e d By : Dated: Dec. 4 th K. R. Church 1961 Issued By: B.T . II . Knill Local: 631 l' s,: ,~ i 1.) 1 position 9 0 0 1· l ') i. () ~ 9 Date Issued December 21st 1 961 "' ..... .,, ::ICI 0 Cl C: C") ::::! 0 :z I en -I :i:,. :z Cl :i:,. ::ICI Cl C") 0 en -I en A. V. ROE CANADA LI MITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION ACTIVITY 7 PRODUCTION STANDARD COSTS COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS This section of the Manual displays the Work Order structure for: a} Production of parts for subsequent embodiment in Sales Orders and b} Production of parts or assemblies for inventory 2 I 3 4 I s I 6 SALES ORDER NUMBER CONSISTING OF _________ ,...... ___ ____ _ PRODUCT GROUP SERIAL No. 7 I s ANALYSIS Effect ive: January 1st 1962 Supersedes Is s u e Dat ed : Authoriz ed B y: K . R. Church I ssued By: B. T. H. Knill Local: 631 9 10 j 11 j 12 COST CENTRE Date Issued December 4th 1961 I A. V. ROE CANADA LIMITED AV RO / CAR DI VI SION O REN DA EN GIN ES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : SECTION 1st digit of Work Order I ~ I 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 1 10 1 11 1 12 1 7 E ffec t ive : J anuary 1st 1962 Supers e des Issu e Da t ed : Description Production - Standard Costs Author ized By : K. R. Church Issue d By; B.T.H. 'Knill L ocal: 631 Date Is sued December 4th 1961 I Hawker Siddeley Canada Ltd. AVRO / CAR DI VISION OREN0A EN GINES DIVISION COST ACCOUNTING MANUAL ;3ECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION: PRODUCT GROUP 2nd & 3rd digits of Work Order 11 I : I : I 4 I 5 I 6 I 7 I 8 I 9 I 'o I 11 I 12 I ~ Avro Al A2 A3 A4 AS * A6 A7 * A8 A9 ~ Cl C2 C3 C4 CS C6 C7 ea C9 01:end1 Fl F2 P3 F4 PS F6 F7 F8 F9 EHective: June 4th 1962 Description Aircraft Termination Marine Defence Vehicles Repair & Overhaul of aircraft Vending Machines & Thermo King Spares Sopwith Laboratory Miscellaneous Electro Mechanical Instruments Electronic Instruments Ice Detection Photographic Repair & Overhaul of instruments Custom Sales Miscellaneous Aero engines Industrial engines Repair & Overhaul of engines Atomic Energy Spares Orenda Industrial Miscellaneous * amended since last i ssue Supersedes Issue Dated: Jan 17th 1962 Authorized By: E . H. Burrows Issued By: B.T.H. l\.nill Local: nate Issued June 4th 1962 I 7-4-1 Har:1tr.er Siddeley Canada Ltd. AVRO / CAR DIV) SION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : SERIAL NUMBER 4th, 5th & 6th digits of Work Order I 1 I , I 3 I : I : I : I 7 I 8 I 9 I 1° I 1 1 I 12 I ~ - Vending Machines - Product Group C8 1962 Models Code - 921 922 923 924 925 926 927 928 929 Description General merchandizer Cigarette Cold drink Coffee Pastry Hot food Candy Bottled cold drink Common to all machines * 931 General Merchandiser - Able line * Amended s ince l~st issue Supersedes Issue Authorized By: Jun~ 4th R. L. Hall Dated: 196~ Issued By: Syst.ema Local: Date lssued July 20th 106~ I A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENG INES DIVISIO N COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDAR COSTS CODE DESIGNATION: SERIAL NUMBER 4th, 5th & 6th digits of Work Order I 1 I 2 I , I : I : I : I 7 I 8 I 9 I 1° I 11 I 12 I General Code 001 to 899 Effective: January 1st 1962 Supersedes Issue Dated: Description Serial number per Sales Order Register See Section 1C 1 Authorized By : Issued By: K.R. Church B.T.H. Knill Local: 631 Date Issued December 4th 1961 I r I 7-7-4 C·ffar.:.1trer Siddel~y Canada Ltd. AVRO /CAR OtVISION OREN0A ENGINES DI.VISION COST ACCOUNTING MANUAL SECTION Z PRODUCTION - STANDARD COSTS CODE DESIGNATION : ANALYSIS 7th & 8th digits of Work Order I 1 I l I 3 I 4 I 5 I 6 I ; I : I 9 1 •o I " I l l I * AVRO - Vending MachineB Code - Product Group AO Description 00 01 02 03 04 05 * 06 07 0 8 88 Finished machines: for Cost Accounting use only Production Royalties Variance Heat t .r e llt costs Purchased Too ling Custan Painting Hydro Approva l Inspection Commissions Warranty ~ Changod since last issuo Effec:tlve: Jun e 1th 19G2 SupcrHcdcH lA Hu c- A~1thorl?.<•r r? nd , i i;; .H • Bur?-ow~ I " ::.1 ·n· ., - .... , n to • ""• • • l\n~.a. .. , • 1 ,•,•() ., ,_ Loc nl: Da tti Issued June 4th 1962 1 - 1 - 1 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : ANALYSIS 7th & 8th dig its of Work Order I 1 I , I l I ' I 5 I " I ~ I : I 9 I 1° 11 ' I 12j Orenda 10 11 12 13 14 15 16 17 18 * 19 20 JO 40 50 60 70 90 to 99 Effective: January 10th 1962 Description Parts Production Machine Shop Parts Production Sub Assembly Parts Production Subsidiary Process Parts Production Blade Shop Parts Production Sheet Metal Rework due to E.C.P.s Rework of Finished parts by Orenda Engines required to be specially coded and other special jobs requiring separat·e coats. Parts manufactured by sub contractors on a material fre~ issue basis Final Build Direct Inspection Completed Engines Manufactured Finished parts Purchased Finis~ed parts Termination clai1ms Pre-production expenses Non fee bearing costs Job Orders Supersedes Issue Dec 2lat Dated: 196l Authorized By : w. Carrick lssuecl. ~y: B.T.H. Knill Local: 631 Date Is~ut:Q January 17th 1962 I 7-9-4 A. V. ROE CANADA LIMITED AVR O / CAR DIVISIO N ORENDA EN GINES DIVISIO N COST ACCOUN-TING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION: COST CENTRE 9th to 12th digits of Work Order I 1 I 2 I 3 I 4 I 5 I 6 I 7 I 8 I : I 1: I 1~ I 1: I CAR - VENDING MACHINE 2782 3783 4784 5785 6786 7787 9701 0000 E ffective: January . lOtll, 1962 . Description Press Shop Weld Shop Paint Shop Mechanical sub assembly Electrical sub assembl~ Fina l assembly Material charges N/ A Sup e rsedes I ssue Authorized By: Dec 4t h E,H. Burrows Dated: 196l Issued By: B.T.H. Knill Local: 631 Use with digits 7 fl 8 01 ------- * oo, 02, 03, 04 Date Issued January 17th ' 1962 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : COST CENTRE 9th to 12th digits of Work Order I 1 I 2 I , I • I 5 I 6 I 7 I 8 I : I 1: I 1~ I 1: I Orenda - MACHINE SHOP Code 0001 0003 4001 4002 4003 4004 4103 4113 4123 4133 4143 4153 4163 4173 4183 9999 Effe c t ive: January 1st 1962 Description Scrap Ends from Orenda Parts Scrap Ends from J-79 Parts Material for Orenda Spares Material for Orenda Repair & Overhaul Material for J-79 Parts Material for Commercial Parts Bullards, Kings, 42" 52" 54" 56" Bullards, Kings, 30" 36" Lathes Mills, Jig Borers, Vert Shapers Drills, Tappers & Threaders Grinders, Hobbers, Gear Shapers Broaches Benches, Deburring, etc. Miscellaneous Section Use with digits 7 & 8 01 only Clearing Account (for Cost Accounting use only} Supersedes Issue Da t ed: Authorized By: K.R. Church I ssued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED A\/RO/CAi OtV1SWN ORENDA ENGINES DIVISION COST ACCOUNTING MANU,AL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : COST CENTRE 9th to 12th digits of Work Order I 1 I , I 3 I • I 5 I 6 I 7 I 8 I : I 1: I 1 ~ I 1: I Orenda ~ xxxx 0000 l·-Ef!ective: . March 3rd 196Z • Description Cost Centre * Year & Month Suffix per supplement to manual Engine Serial number Job Order No. Tennination Claim No. E.C.P. No. N/A Supersedes Is sue Authorized By: Ja 17th w. Carrick Issued By: D t d . n a e • 1962 B. T.H. Knill Local: 631 Use with digits 7 & 8 10 tp 14 & 19 20 16, 17 18, 19 90 to 99 5,0 15 30 & 40 Date Issued February 26th 1962 • I 7-9-8 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION: COST CENTRE 9th to 12th digits of Work Order I I I 2 I 3 I 4 I 5 I 6 I 7 I B I : I 1: I 1~ I 1: I Orenda - MACHINE SHOP ~ription Use with digits 7 & 8 £2ii.!. 0001 0003 4001 4002 4003 4004 MATERIAL * 10 only Scrap Ends from Orenda Parts Scrap Ends from J-79 Parts Material for Orenda Spares Material for Orenda Repair & Overhaul Material for J-79 Parts Material for Conunercial · Parts LABOUR 4103 4113 4123 4133 4143 4153 4163 4173 4183 9999 Effective: January 10th 1962 Bullards, Kings, 42" 52" 54" 56" Bullards, Kings, 30" 36" Lathes Mills, Jig Borers, Vert Shapers Drills, Tappers & Threaders Grinders, Robbers, Gear Shapers Broaches Benches, Deburring, etc. Miscellaneous Section Clearing Account (for Cost Accounting use only) Supersedes Issue Authoriz e d By: Dec 4th w. Carrick Dated: lCJ6 l Issued By: B.T.H. Knill Local: 631 Date Issued January 17th 1962 7-9-9 A . V. ROE CANADA LIMITE D AVRO / CAR DIVISION ORENDA ENG IN ES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : COST CENTRE 9th to 12th digits of Work Order I ' I l I 3 I 4 I 5 I b I 7 I 8 I ; I ~ I) I ~ I I ~, I Orenda - SUB ASSEMBLt"" Code Description - 5403 5413 5423 5433 5443 Comp. Rotor - Turb. Rotor Balancing Stator front, centre & rear combustion Section comp. rear frame Front frame, Turb. rear frame , Spray Bar manifo l d detail Sub assemblies Afterburner, Exhaust nozzle Gear boxes * Orenda - SUBSIDIARY PROCESSES 0001 Production heat treat * Amended since issue dated December 4th, 1961 Effective: January 1st 1962 Supersedes Issue Dec 4th Dated: 196l Authorized By: K. R. Church Issued By: B.T.H. Knill Local: 631 Use with digits 7 & 8 0:2 only 'I ~ only Iv Date Issued December 21st 1961 7-9-10 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : COST CENTRE 9th to 12th digits of Work Order Orenda - BLADE SHOP - Material Code Description 8003 Material for J-79 blades 8004 Material for Commercial blades 8100 Material for Orenda blades Orenda - BLADE SHOP - Labour 8103 8113 8203 8213 8303 8313 Effective: January 10th 1962 Blades - Machining Blades - Buffing Blades - Machining Blades - Buffing Blades - Machining Blades - Buffing Supersedes Is sue Autho rized By: Dec 4th w. Carrick Dated: 1961 Dept. 571 Dept. 572 Dept. 573 Issued By: B.T.H. Knill Local: 631 Use with digits 7 & 8 * 13 only Date Issued January 17th 196·2 7-9-11 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION: COST CENTRE 9th to 12th digits of Work Order I 1 I 2 I 3 1 4 I 5 I 6 I 7 1 8 I : I : 0 I :I I : 2 1 ORENDA SHEET METAL - Material Use with digits 7 & 8 Code - 0006 0007 7001 7002 7003 7004 7005 Description Material for Scrap ends from Orenda parts Material for Scrap ends from J-79 parts Material for Orenda spares Material for Grenda Repair & Overhaul Material for J-79 parts Material for Commercial parts Material for Avro Car SHEET METAL - Labour 7103 Power presses 7113 Benches, shears, saws, etc. 7203 Fusion Welding 7213 Resistance Welding 7243 Rework from Assembly & Green test 7303 Assembly 7343 Rework from Assembly & Green test 7403 Pipes * l4 only *14 only 9999 Clearing Account (for Cost Accounting use only) Effective: January 10th 1962 Supersedes Is s ue Dated: Dec 4th 1961 Authoriz e d By: w. Carrick Issued By: B • T .H • Knill Local: 631 Date Issued January 17th 1962 AVRO / CAR DIVISION ORENDA Inspection Code 6100 6341 6400 6501 6671 6672 6673 6674 7-9-12 A. V. ROE CANADA LIMITED ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 7 PRODUCTION - STANDARD COSTS CODE DESIGNATION : COST CENTRE 9th to 12th digits of Work Order Qescription Crack Detection Machine Shop Production Assembly Special Products Sheet M~tal Shop Use with digits 7 & 8 19 only Power Presses, benches, shears, scrap etco Fusion Welding , resistance welding Assembly Pipes Effective: Supersedes. Issue Authorized By: Issue d By: Date Issued January 17th January 10th 1962 Dated: W. Carrick B.ToHo Knill Local: 6Jl 1962 I 8-CAPITAL A. V. ROE CANADA LIMITED AYRO / CAR DIVISION ORENDA ENGINES DIVISION ACTIVITY 8 CAPITAL Effective: January 1st 1962 2 DIV. COST ACCOUNTING MANUAL SECTION 8 CAPITAL This section of the Manual displays the Work Order structure for : a) Capital Expenditures 3 4 5 I 6 7 8 LEDGER YEAR PROJECT DIV. AREA CLASS ASSET Supersedes Issue Dated: Authorized By: K .R. Church Issued By: B. T. H. Knill Local: 631 9 I 10 I 11 I 12 REQUISITION NUMBER Date Issued December 4th 1961 I A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL DEFINITION By Capital Expenditures• in brief, is meant those expenditures which will result in future and permanent benefits to the Company by increasing the value of the Company's land and property. Expenditures incurred by the Company to acquire the type of assetslisted below will, under normal circumstances, be classified as CAPITAL. Land Improvement to land Water supply Buildings - masonry - frame Plant machinery and equipment Office furniture and equipment Motor vehicles GENERAL Capital expenditures are recorded and accumulated under A.F.E. (Authority for Expenditure) numbers allocated by Budgets Department. W9rk Order numbers are developed from the system shown in this section of the manual. The first eight digits identify the various characteristics of the expenditure authorized and the last four digits, which represent the requisition number, are embodied in the asset serial number with a prefix indicating the type of asset and a suffix identifying the item on the requisition. Effective: January 1st 1962 Supersedes Issue Dated: Authorized By: K. R. Church Issued By: B.T.H • .Knill Local: 631 Date ls suedth Decemoer 4 1961 A . V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGIN ES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION : SECTION 1st digit of Work Order I ~ I , I 3 I • I 5 I 6 I 7 I 8 I 9 I 10 I 11 I 12 I 8 Effective: January 1st 1962 Description Capital Expenditure Supersedes Issue Auth oriz ed B y : Dated: K. R. Church Iss ued By: B.T.H. Knill Local: 631 Date Issue d December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: DIVISION CODE 2nd digit of-Work Order I l I X, I 3 I • I 5 I 6 I 7 I 8 I 9 I l O I l 1 11, I Code A F Effective: January 1st .}.962 Supersedes Issue Dated: Description Avro Aircraft/CAR Orenda Engines Authorized By: K. R. Church Issued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA EN GIN ES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: CATEGORY OF EXPENDITURE CODE LEADING TO G/L ACCOUNT 3rd digit of Work Order 1 1 I 2 I : I 4 I 5 I 6 I 7 I 8 I 9 1 10 1 11 1 12 1 Code 1 2 3 4 5 6 7 8 9 Effective: January 1st 1962 Description Land Improvements to land Buildings - masonry Buildings - frame Machine tools and manufacturing equipment Plant equipment and service Engineering test equipment and instrumentation Office furniture Motor vehicles Supersedes Issue Dated: Authorized By: K. R. Church Issued By: B.T.H. Knill Local: 631 Date Is sued December 4th 1961 A. V. ROE CANADA LIMIT ED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: CAPITAL BUDGET YEAR 4th digit of -Work Order I I l I 3 I : I 5 I 6 I 7 I 8 I 9 110 1 11 1 12 1 Code l 2 3 4 5 6 7 8 9 0 Effective: January 1st 1962 Description 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 Supe rs edes Issue Authorized By: Da t ed: K. R. Church Issued By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 A . V. ROE CANADA LIMITE D AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: CAPITAL BUDGET PROJECT NUMBER 5th & 6th digits of Work Order I 1 I , I 3 1 • I : I : I 7 I " 1 9 I ' " 1 ·l I 1 2 I XX Effective: January 1st 1962 Supersedes Issue Dated: - Description Project Number Authorized By: K. R. Church Issue d By: B.T.H. Knill Local: 631 Date Issued December 4th 1 961 I A . V. ROE CANADA LIMITED AVRO / CAR DIVISION O R ENDA EN GINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: ORIGINATING DIVISION 7th digit of Work Order 11 I 2 I 3 I 4 I 5 I 6 I ~ I 8 I 9 1 10 1 11 1 12 1 Code Effective: 1 6 January 1st 1962 Description Avro/CAR Division Orenda Engines Division Supersedes Issue Authorized By: l<. R. Church Dated: I ssu ed By: B.T.H. Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVI SI ON ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: ORIGINATING AREA 8th digit of Work Order I 1 I 2 I 3 I 4 I 5 I 6 I 7 I : I 9 I '" I 11 I 12 I Effective: January 1st 1962 1 2 3 4 5 6 7 8 9 0 Supersedes Issue Dated: Description Office services Engineering (use with 7th digit "l" only) CAR (use with 7th dig it 111 11 only) Not allocated Production Plant Engineering Mate rial Procurement Quality Control Sales and Service Not allocated Authorized By: K.R. Church Issued B_y: B.T.H . Knill L ocal: 631 Date Issued December 4th 1961 I A. V. ROE CANADA LIMITED AVRO / CAR DIYISIO~ • ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 8 CAPITAL EXPENDITURES CODE DESIGNATION: REQUISITION SERIAL NUMBER 9th, 10th, 11th & 12th digits of Work Order I 1 I z I 3 I 4 I 5 I 6 I 7 I 8 I : I ~o I ~ 1 I ~z I Code xxxx Description Requisition number issued by the area requesting the expenditure Prefix serial with zeros if it comprises less t han four digits (for details, refer to Capital Requisition Register) Effective: Supersedes Issue Authorized By: Issued By: Dat e Issued December 4th January 1st · 1962 Dated: K. R. Church B. T.H. Knill Local: 631 1961 9-0VERHEAD A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENG INES DIVISION ACTIVITY 9 OVERHEAD Effective: January 1st 19 62 COST ACCOUNTING MANUAL SECTION 9 OVERHEAD This section of the Manual d isplays the Work Order structure for : a) Overhead Expense 2. 3 4 l 5 I 6 7 I a. 9. DIV. ALLOW. TYPE OF UNIT NUMBER DISTRIBUTION EXPENSE OR NON - ALLOW, Supers edes Is sue Dated: Author ized By : K . R . Church Issued By: B. T. H. Knill Local: 631 1 o. I 11 I 12 SPECIAL WORK ORDER Date Issued Decemb er 4th 1961 A . V. ROE CANADA LIMITED AV RO / CAR DIVISION OREN0 A ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION : SECTION 1st digit o f Work Order I X ] I 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 1 1 0 I I I 1 12 I 9 Effective: January 1st 1962 Supersedes Issue Dated: Description Ov erhead Authorized By: K. R. Churc h Issued By: B. T.H. Knill Local: · 631 Date Issued December 4th 1961 AVRO /CAR DIVISION Hawker Sldde/ey Canada Ltd. COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE ORENDA ENGINES DIVISION CODE DESIGNATION: DIVISION 2nd digit of Work Order 1 1 I x 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 I ' 0 I ' 1 I 1 2 I Effective: Code - A B F * H Description Avro Aircraft/CAR Division Control Division Orenda Engines Division Avro F.ngineering * amended since last issue July 17, 1962 Supersedes Issue .Authorized By: June. 4th n.J. Booker Dated: 1962 Issued By: Systems 524 Loc_a l: Date Issued July 17, 1962 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION: TYPE OF EXPENSE 3rd digit of Work Order I I ' I : 1 • I 5 I 6 I 7 1 8 1 9 I 1° I 1 1 I 1 2 I E ffective: January 1st 1962 0 9 Supe rs edes I ssue D -1.ted: Description Allowable expenses Non-allowable expenses Authorized By: K. R. Church Issued By: B.T . H. Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION : TYPE OF EXPENSE 4th, 5th & 6th digits of Work Order I 1 I , I 3 I : I : I : I 7 I 8 I 9 I 1° I 1 1 I 12 I Code Effective: January 1st 1962 Description Type of Expense See Section 9A Supersedes Issue Authorized By: Issued By: Dated: K. R. Church B.T.H. Knill Local: 631 Date I ssued December 4th 1961 • A. V. ROE CANADA LIMITED AVRO / CAR DIVIS IO N ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION: UNIT NUMBER 7th & 8th digits of Work Order 1 1 I 2 I 3 I 4 I 5 I 6 I ~ I ; I 9 1 10 1 11 1 12 1 Code Effective: January 1st 1962 Description Unit Number See Section 9B Supersedes Issue Dated: Authorized By: K. R. Church Issued By: B.T.H . Knill Local: 631 Date Issued December 4th 1961 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION : OVERHEAD DISTRIBUTION 9th digit of Work Order I 1 I z I 3 I • I 5 I 6 I 7 I 8 I ; I 10 I 11 I 12 I 0 1 Effec t ive: January 1st 1962 • Supersedes Issue Dated: Description Not redistributed Redistributed Authorized By: K. R. Church Issued By: B. T.H. Knill Local: 631 Date Issued December 4th 1961 I AVRO / CA R DIVIS ION Code Orenda 001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018 019 020 021 022 023 024 A . V. ROE CANADA LIMITED OREN DA EN GINES DIVI SIO N COST ACCOUNTING M ANUAL SECTION 9 OVERHEAD EXPENSE CODE DESI GNATION: SPECIAL 'M:> RK. ORDER 10th to 12th digits of Work Order Bl dg. Code B C D E K L 0 p R ST T u V w D2 SS F G H N M F2 FJ F4 Description Maintenance Building Equipment Room Boiler Room Garage Material Storage Water Tank Chemical Waste disp osal Propane Gas storage Flamable Stores Machine Tool Cutting Room Elect rical Sub St a tion Swarf and Cu~ting disposal Incinerator Propane Compressor House Coal Sampling Enclosure Sales & Service Anne x Engine Test Houses - Production Cafeteria Pump Houses Evaporation pond Tank Farm Experimental Test House s - New E ffective: January 1st 1962 Supersedes Issue Dated: - Authorized By: K. R. Church Is sued By-: B.T.H. Knill Local: 631 Date Issued December 4th, 1961 9-10-2 A. V. ROE CANADA LI MITED AVRO /CAR DIVISION O RENDA ENGINES DIVISION m-2 101 102 103 * 104 * 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 EffectivP.= April 2nd 1962 COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENSE CODE DESIGNATION: SPECIAL WORK ORDER 10th to 12th digi ts of Work Order Bldg. Code A & Al B & Bl C Dl Dl,D2,& D3 D4 D5 E F G H K 01 p Q R s Description Detail Building Drop Hammer & Foundry Assembly Building East Engineering Area Hangars Gun Butt Rocket Firing Butt Assembly Building Power House & Boiler Room Garage & Reservoir Sprinkler Pump House Telephone Exch ange Engine Run Up Sewage Disposal Fuel system Test House Ad.Iilinistration Building Storage Building Sl SS T Shipping & ~ece iving Building Marine Building (Shaeffer) Met. Lab Plating & Painting Building Commissary u V & Vl w Yl Y2 YJ Zl Z2 Z3 Supersedes Issue! Dated: Dec. 4 I 1961 MaintBI1ance Shops Storage & assembly Inflammable Stores Ammo Stores Ammo Stores Test Building Teat Building Fire Hall Authorized By: E.H . Burrows Issued J}y: B.T.H. IUlill Local: 631 Date Issued Apr 2 nd 1962 ■ 9-10-J Hawker Siddeley Canada Ltd. AVRO /CAR DIVISION ORENDA ENGINES DIVISION COST ACCOUNTING MANUAL SECTION 9 OVERHEAD EXPENS9 CODE DESIGNATION: SPECIAL WORK ORDER 10th to 12th digits of Work Order I 1 I 2 I 3 I 4 I 5 I 6 I 7 I 8 I 9 I I; I 1~ I I; I Code Bldg. Code Description ~ (contd.) 130 131 132 133 134 135 136 137 138 139 * 140 General 200 to 999 Z4 zz QT Test & Office Building Pump House Federal Building Sopwith Lab. Building Ridgevalley Crescent Harwood Gate D 6 Reservoir 1500 O'Connor Drive Federal Building C.A.R. Federal Building Vending CAR Building - Midlo.nd Avenue Special Wprk Orders as required * Amended since laat issue ECf ectfve: June 4th 1962 SupereedeA leeuel Authoriz e d By : D d April 2nd I E .H • Burrows ate : 1962 Issued By: B.T.11. Knill Local: 93Jg ~\Y.ued 196:& co > I -t -< -a l"'l"I C ...., l"'l"I >< -a l"'l"I :z ~ l"'l"I Hawker Slddeley Canada Ltd. AVRO / CAR DIVISION OREN0A ENGINES DIVISION Account . No. 100 101 102 103 104 * 110 * 111 120 121 122 123 124 126 126 127 128 129 130 131 132 133 134 135 136 13T 138 139 COST ACCOUNTING MANUAL SECTION 9A OVFlUIEA.D - TYPE OF EXPmSE Name LABOUR 100 Plant - Direct Lost time Awaiting ~terial Awaiting inspection Awaiting instructions Visiting Hospital Special Lost Time - Union Business Special Lost Time - paid absence Supervision Tool try outs proving and testing Training Housekeeping Ot.ber Indirect by Direct Plant - Indirect Sti perv is ion Stores & material handling & progreaa Inspection Uousekeeping - caretaking Miscellaneous • Amended since last issue Effective: Jul7 20th 1962 Supersedes Issue Dated: July 2nd 1962 Authoriz eq By: R. L. Hall Issued By: Syat•• Local: 62f Date Issued Jul;, 20th 1962 I 9A- 3 A . V. ROE CANADA LIM ITED AVRO / CAR DIVI SI ON OREN0A ENGINES DIVISION Account No. 1.50 ·151 160 161 162 163 164 165 166 * 167 168 169 180 181 182 183 184 185 186 187 190 191 192 193 194 195 196 197 198 199 COST ACCOUNTING MANUAL §ECTION 9A OVERHEAD - TYPE OF EXPENSE Salaries Name LABOUR 100 Staff - general Treasurer's payroll Indirect by Direct - Indirect by Direct Indirect by Direct - Indirect by Direct - (fonuni ttee Work abs ence or lateness no work Union business Supervision (I/D only) Minor services to other Divis i ons Maintenance of Special Equipt . Processes (Eng.Div Indirect by Direct - ge neral only) Eremiums Overtime premium - hourly Overtime premium - staff Night shif-t premium - hourly Night shift premium - staff Labour distrjbution variances Separation allowance Supplementary Unemployment benefits Statutory Holidays - Hourly fayroll Extras Unemployment Insurance Workmen's Compensation Ontario Hospital plan Vacation pay Group insurance Pension plan /only Labour distribution differences - for Acotg . uao Recreation Club Bonus & adjustment - Hourly Bonus & Adjustment - Staff * Amended since last issue Ef!octlve: , .Apr 2nd 1962 Supers e des Issue Feb 26th Dated: 1962 Authorized By: E.11. Uurrows Issued By: B.T.H. Knill Local : 631 Pate Issued Apr ind .1962 I Hawker Siddeley Canada Ltd. AVRO / CAR· DIVISION OREH0A ENGINES DIVl$10N Account No. 300 301 302 303 304 305 310 311 312 .120 330 331 332 333 380 390 391 392 393 * 394 39S 396 397 * 398 399 COST ACCOUNTING MANUAL SCCTION 9A OVEl:.IIEAD - TYPE Of 1::xri.n:sE Name HATERIAL JOO Operating supplies - r.encral 'Low cost hardwnro issued in bulk Lubricants., solvents fl coolers Training supplies Jlospi tal su ppl ie s Protective clothin~ Stationery fl office supplies Books., periodicals & magazines Whiteprinting (Engineering use only) Returnable containers consumed Non capital Shop fixtures and ' eqtripmont Non capital Standard loose tools Non capital Cutting tools Non capital Standard a~rasive, buffing & poliBhinff t.oola Stanrlarrl Cost variances Inventory adjustmentR - physical Inventory adjustments - obsol,sconce Inventory adjustments - loases 't, damages Salvage of usable stores items Transfer of material between inventories Production scrap Inventory adjustmonta - revaluation * Changed since last issue Ef!ectivet June 4th 1962 SupersedPR lAHue Authorized By: Feb 261:,h E .11 • Burro'ws Dated1 1002 • Issued ~y; n.T.11. Knill Local: Date haued June 4th 1962 9A-7 A. V. ROE CANADA LIMITED AVRO / CAR DIVISIQN OREN0A ENGINES DIVISION Account No. 400 401 402 430 * 431 * 432 * 433 440 441 450 451 460 470 471 472 473 474 475 476 477 480 481 482 483 490 491 492 Effective: March 3rd 1962 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF EXPENSE Name SERVICES 400 Travelling Entertainment - use with 9 only in position 3 Purchased services Advertising Sales Literature Exhibitions Models Insurance - general Insurance - self covered Telephone - telegraph Postage Bank charges Legal fees Audit fees Consultant fees Other professional fees Education & training Memberships Licences Donations Patent iees Royalties Sales commissions Bank interest & exchange Freight & duty outwards Freight & duty inwards Demur rage Supersedef:l Issue Jan 17 Dated: 1962 Authorized By: E .11. Burrows l Use with 9 only in position 3 Issued Bv: B.T.H. Knill Local: 631 Date hsued February 26th 1962 . • 9A-9 A. V. ROE CANADA LIMITED AVRO /CAR DIVISION O RENDA EN G INES DIVI SION Account No, 500 501 502 503 504 SOS 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 * ·524 525 526 527 528 529 Eff~c t ive: January 10th 1962 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF EXPENSE Name SHELTER COSTS 500 Heat Light & power Water Plant & office rearrangement Municipal taxes Depreciation Routine maintenance of grounds Routine maintenance of buildings Routine maintenance of plant facilities equipment Routine maintenance of heating & ventilating equipt. Routine maintenance of shop machinery Routine maintenance of fixtures Routine maintenance of small tools Routine maintenance of laboratory equipment Routine maintenance of furniture & office equipment Routine maintenance of contract tooling Routine maintenance of inventory items Supersede s Issue Dec 4th Da t ed: 1961 Authorized By: w. Carrick Issued B y : B.T.H. Knill L ocal: 631 Date I ssued January 17th 1962 9A-ll Hawker Siddeley Canada Ltd. AVRO / CAR DIVISION ORENDA ENGINES DIVISION Account No. 530 531 532 533 534 535 536 537 538 539 540 541 542 550 560 * 561 570 Effective: July 20th 1962 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF EXPENSE Name SHELTER COSTS .500 Maintenance of passenger cars & trucks Maintenance of special purpose vehicles Maintenance of Non licensed vehicles Operating expense - passenger cars & trucks Operating expense - special purpose vehicles Operating expense - non licen6ed vehicles Rentals Special maintance of buildings Special Alajo~ Plant rearrang ement Deinhibiting shop machinery & equipment. * amended since la.at issue !supersedes Issue , Jau 17th I Dated: l062 Authorized By: IV.W. Carrick Issued By: Systems Loc.:al: 524 Date Issued July 20th 1962 9A- 13 A . V. ROE CANADA LIMITED AVRO / CAR DIVISIO N OR END;A. ENGI NES DIVI SION Account No, 600 601 * 602 603 604 605 606 607 608 609 010 611 620 * 630 * 690 699 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF EXPENSE Name MISCELLANEOUS 600 Engineering Studies Engineering assistance to Production overhead. Costs transferre d from allowable to non-allowable u.s. Production Sharing expenses Miscellaneous recoveries Testing Experimental Work Bad Debts Other miscellaneous expense * Amended since last issue. E ffe c tive: Apr 2nd 1962 Superse d e s I ss u e Dated : Uec 4th 1961 Au tho r ized B y : K.R. Church Is s u e d By: D.T.H. Knill L ocal : 631 Date I ssued Apr 2nd 1962 ■ 9A-15 A. V. ROE CANADA LIMITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION Account No 1 700 701 * 702 * 703 770 771 790 Effective: January 10th 1962 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF EXPENSE Name TRANSFERS 700 Charges from Control Division Charges from Head Office Charges from Avro Aircraft Division (Orenda) Charges from Orenda Division (Avro) Prior years adjustments - .internal Prior years adjustments - A.s.D. Redistribution of overhead Supersedes Issue Dated: Doc 4th 1961 Authorized By: w. Carrick Issued By: B.T.H. Knill Local: 631 Date Issued January 17th 1962 A. V. ROE CANADA LIMITED AVRO / CAR DIV ISI ON ORENDA ENGINES DIVISIO N Account No . 800 801 802 803 804 805 806 807 808 809 81 0 81 1 812 81 3 814 815 816 817 81 8 819 Effective: January 1st 1962 COST ACCOUNTING MANUAL SECTION 9A OVERHEAD - TYPE OF Name INCOME 800 Sale of scrap Miscellaneous Royalty income Rental income Discounts earned Other non allowable Supersedes Is sue Dated: Authorized By: K. R. Church EXPENSE ) ) ) ) Use with l 9.only in ) ) ~ position 3 income Issued Bv: B . T.H. Knill Date Issued December 4th Local: 631 1961 I c.o ICICI I C: :z =i QO C, l"l"I .,, :-t :z 0 ~ 9B-l Hawker Siddeley Canada Ltd. AVRO / CAR DIVISION ORENDA ENGINES DIVISION Unit No AOl A09 AlO Al2 AlJ Al4 Al5 Al8 Al9 COST ACCOUNTING MANUAL SECTION 9B OVERHEAD UNIT AND DEPARTMENT NUMBERS Unit Management AVRO DIVI SION Dept l No Department MANAGEMENT IA011 I i-fanagement SALES & CONTRACT DIVISION Sales & Contracts Field Service CAR Sales CAR Order Office Marine Sales CAR Field Service A091 A092 A093 AlCl AlOS Al09 Al21 AlJl Al41 Al51 Al52 Sales & Contracts General Contracts Products & Marketing Field Service & service Engineering - Indirect Field Service - Dir ect Service Engineering - Direct CAR Sales - Indirect Or der Office - Indirect Marine Sales - Indirect CAR Field Service - Indirect CAR Field Service - Direct INDUSTRIAL RELATIONS DIVISION Personnel Al81 Pe rsonnel Manager Al82 Empl oyee relations Al85 Hospital Al86 Employee Services * Credit Union Al91 Credit Union -* deleted since last iss1 e Effective: Supersedes l sirne /\.11thorized Bv: Issued Bv: Date Issu e d July 2nd 1,9~, June 23rd 1962 Da ted: April 2nd Ron Ha.11 1962 S:r.,etews Loca l : 524 on - 3 A . V . ROE CANADA LIMITED AVRO / CAR DIVISION ORE N DA ENGINES DIVISION Unit No A21 A23 A24 A25 A26 Effective: COST ACCOUNTING MANUAL SECTION 9B OVERHEAD UNIT AND DEPARTMENT NUMBERS AVRO DIVISION Unit Dept No Department FINANCE DIVISION Accounting A211 Accounting - g eneral A212 General Accounting A213 Cost Accountin~ A216 Timekeeping A217 Budgets & Estimating OUALITY CONTR)L ~SPECTION DIVISION Quality Control & Inspection Overhaul, modification & Flight line inspection Production Inspection Building Production Inspection A231 A232 A241 A242 A251 A252 A261 A262 Quality Control & Inspection Metallurg y Overhaul, modification & Flight line inspection - Indirect Overhaul, modification & Flight line inspection - Direct Production Inspection Bldg 'A' - Indirect Production Inspection . Bldg 'A' - Direct ' Production Inspection - Indirect Production Inspection - Direct Issued By: January 1st 1962 Supersedes Issue Authorized By : Dec 4th K. R. Church Dated: 196l B.T.H. Knill Local: 6 31 Date Issued December Zl:& 1961 A . V. ROE CANADA LIMITE D AVRO / CAR DIVISION ORENDA ENGINES DIVISION Unit No A30 A31 A32 Unit COST ACCOUNTING MANUAL SECTION 9B OVERHEAD UNIT AND DEPARTMENT NUMBERS AVRO DIVISION Dept No * PLANT ENGINEERING Department Plant Engineering Pool A301 AJ02 Pool Office Fire Protection A311 Plant Engineering A321 A322 AJ23 A324 AJ2S AJ26 Fire Protection Plant utilities General maintenanc e Mechanical maintenance Electrical maintenance Building & grounds Janitors * >.mended since i ssue I lated J1ecember 4th, 1961 Effective: .January 1st 1962 Supersedes Issue Dec 4th Dated: 1961 Authorized B y : K. R. Church Issued By: B. T. H. Knill Local: 631 Date Issued December 21st 1961 98-5 Hawker Siddeley Canada Ltd. AVRO / <;'.AR DIVISION OR ENDA EN C l1 " :.> DIVISION Unit No A34 A35 A36 AJ7 A38 ! A39 : :1 I :I A41 · I • I * .A42 COST ACCOUNTING MANUAL SECTION 9B OVERHEAD UNIT AND DEPARTHENT NUMBERS AVRO DIVISION Unit Department ·----·1----· J Dept No __ ..,_ _______________ ___: ____ ., MANUFACTURING DIVISION Manufacturing - general AJ41 Flight operations A351 Experimental Shop AJ61 A362 Machine Shop A37O A371 A372 f,37 3 A374 A375 A376 Sheet Metal A3 81 A382 A38 3 J\384 A38 5 A386 A387 A3 88 A3 89 Process Manufacturing A391 A392 /\ 393 :\ 394 A399 Assembly Shop A411 A412 Flight Test * A12l A422 * Amended from la·st issue Manufacturing - general Flight Operations - general Experimental Shop - general - direct t-lachine Shop - General Lathes Bench Drills Mills Grind Wing Pylon Assy. S heet Metal Bench Brakes Welding Hydro Press Routing Pipe Shop Drop Hammer Stretch Press Mechanical Press Heat Treat Paint Processes Bonding Wing Tip fl Pylon Tank Welding Assy . Shop general Repair fl O•ttaul - Spares - Electrical Flight l'es t - Gmcral Flight Test - Direct ·Effective: Supe r!:lcdcs Issue Dated:· April 2ml Autho ri1. 1:d By: !~sued By: Da te Issued .July 20th 1962 July 20th 1962 • 1962 H. . L. lltd l Sys tems Loc,d: 524 9B-7 A. V. ROE CANADA LIM ITED AVRO / CAR DIVISION ORENDA ENGINES DIVISION Unit No A43 A44 A46 A47 A48 A49 A54 A57 AS8 COST ACCOUNTING MANU~L SECTION 9Il OVERHEAD UNIT AND DEPARTMENT NUMBERS AVRO DIVISION Unit Dept No Department ~~NUFACTURING DIVISION Production Engineering A43l Production Engineering - general A434 Planning & tool 'design - direct Production Engineering Shops /\441 A.442 A443 A444 A445 A449 Industrial Engineering A461 A462 A463 A464 Aircraft Servicing Procurement Storekeeping Production Shops Defence Vehicles Avrocar A471 A472 A491 A492 A541 A571 A581 A582 Tool room - general Machine shop Small tools J igs Plastic & wood Foundry I ndustrial Engineering general Prog ram planning Order Issue Prog ress Ai r c raft Servic ing - general Aircraf t Servicine - direct Purchasing Stores Stores - dir~ct Production Shops - general Defence Vehicles - Bob cat Avrocar Assembly - general Avrocar Assembly-. direct AS9 Marine Assembly A591 A592 Marine Assembly - general Marine Assembly - direct Effective: Apr 2nd 1962 Supersedes Issue Dated: Jan 17 1962 A ut h n ril. ed Hy : E.H. Durrows I ssued By: B.T.Ho Knill l .ocal: 631 Date Issued Apr 2nd 1962 - 9D - 8 Hawker Slddeley Canada Ltd. AVRO /CAI OIVISION ORE ND,\ f N',:j lNfS DIVISION Unit No Unit COST ACCOUNTING MANUAL SECTION 9B OVERHEAD UNIT AND DEPARTMEtlT NUHDERS * AVRO DIVISION Dept 1• No Department ' t-___ ,..._ ___________________________ .,.... _____ _ * ENGINEER.I NG DEPARTMENT H 60 Eng.tneering H 61 Publications & Printing H 62 H 63 H. 64 H 65 H 66 H 68 Engineering - engines Engineering - Atomic products Engineering - aircraft Engineering - electro mechanical Engineering. Technical services Engineering - aerodynamics & stress Laboratorio• H6(\0 H601 H610 11611 H612 8620 H630 H640 H641 8 650 H661 H6 62 H66J H664 H.665 8670 H680 H681 11682 H68J H684 H 69 Defenco Vehinlos - Ena u690 Engineering ... V /Pres & Ma~agers Engine~ring Management services Publications Writing & illustratinq_ . Printing & photographic Eng ine department Atomic department Airc raft department Sub contract Engineers {Aoro) Ele c tro mechanical departnaent . Eng inee ring records Engineering drafting Engineering loftin~ Computations - InM White Printing serv.ices Aerodynamics & stre~a department Laboratory department Welding Chemical Metallurgical Test lh,fonoo Vohioles Dept., .. ___________________ ...._ ________ ..,-_______ ··------ 1 Dat11 laaued July 17, -~962 Ellectlvet July 17, 1962 SuperseclA111 las•1~ Feb 26th Dated: 1962 Authori :r. ed By: n. J. Booker Issued By: Systems Local: 524 - A - INTRODUCTION B - EXAMPLES C - SALES ORDER REGISTER 1 - REPAIR AND OVERHAUL 2 - STOCK PROD. & INTER DIV. REG. 3 - ENGINEERING 5 - TOOLING 6 - SALES - JOB COSTS 7 - PRODUCTION - STANDARD COSTS 8 - CAPITAL 9 - OVERHEAD 9A - TYPE OF EXPENSE 9B - UNIT & DEPT. NOS.

Cost Accounting Manual

Object/Artifact

AVRO Museum

Name/Title

Entry/Object ID

Description

Category

Web Links and URLs

General Notes

Note