Understand how public road work becomes cost‑aware, predictable, and accountable.
This 1918 guide introduces cost keeping as a practical system for recording the true costs of highway work, so officials can compare units, spot waste, and plan future improvements.
This edition explains the four basic cost elements—labor, materials, plant and equipment service, and overhead—and shows how to apply these ideas to highway projects. It blends a clear theory with practical forms, daily records, and examples useful to state, county, and township programs.
- What cost keeping is and why public road work needs it
- How labor, materials, equipment, and overhead create total unit costs
- How to classify expenditures and assign costs to specific operations
- Sample forms, daily records, and methods to compute unit costs
Ideal for readers involved in road management, budgeting, or public accountability, this book offers a foundational toolkit for measuring and improving highway costs.