7 JANUARY 1922, Page 34

Costing for Manufacturers. By W. Howard Hazel. (Nisbet. 12s. 6d.

net.)—Mr. Hazen, who has done much to improve the financial methods of the printing trade, has produced a sensible book on the general principles of cost-finding in industry. Lord Leverhulme in a preface says that the manufacturer must adopt " the most complete, thorough and most modern system of costing" if he is to prosper. It seems obvious, indeed, that a man cannot be sure of earning a fair profit on his goods unless he knows exactly what they have cost him to make. But there are many manufacturers who are working in the dark, or this useful book would not have been written.