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U.S. Department of Energy
Office of Scientific and Technical Information

Accounting in hydrogenation (abridged translation)

Technical Report ·
OSTI ID:6675880
There was a need to split up the mixed costs according to the nature and origin of the finished goods. This was necessary for cost supervision and comparison. Low costs meant low labor requirements and lowered consumption of raw materials and power. To permit the desired breakdown of costs, a form of accounting was developed which permitted a rapid determination of the production costs of the finished products from different raw and intermediate products. Statements of yields were systematically presented by the operational control to permit the finding of the hydrogen consumption and the load upon the different units in the production of aviation gasoline from the different raw materials and intermediates. the cost of hydrogen and the credit for the circulating gas were known and the operating costs could be obtained at the different accounting stations and recalculated per ton input. In this way, costs could be readily calculated from the data on volume furnished by the operation control division for each raw product and intermediate used in the production of aviation gasoline. When costs of the auxiliary substances were treated in the same way as the costs of operation, the cost of production of one ton aviation gasoline in the second quarter of 1943 was 54.09 RM/ton.
Research Organization:
I.G. Farbenindustrie, A.G., Merseburg (Germany)
OSTI ID:
6675880
Report Number(s):
TOM-237-1292-1295
Country of Publication:
United States
Language:
English