'Costs and contracts. Lessons from Clyde shipbuilding between the wars' in A Slaven & D H Aldcroft (eds), Business, Banking and Urban History. Essays in honour of S G Checkland

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  • Name Historiography & methodology
  • Name Accounting: internal issues inc costing, pricing, etc

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Considers methodological issues and outcomes in using important groups of Scottish shipbuilders' archives with the objectives of showing 1] the difficulties of using some archives for quantitative investigation when flawed by quirks in compilation which become apparent only after detailed investigation; and 2] the use of the material, notwithstanding its faults, indirectly to elucidate some important historical problems. The archives are contract documentation for supply of ships by four separate businesses and the project is an analyses to determine different policies re costing and charging and resulting pricing and profit or loss.The businesses are: William Denny & Bros Ltd; Alexander Stephen & Sons Ltd; Fairfield Shipbuilding & Engineering Co Ltd and John Brown Shipbuilding & Engineering Co Ltd. Includes substantial appendices with analysis of costs, prices, profit or loss per ship contract - Fairfields, 1922-38 [pp66-8]; Browns, 1923-39 [pp68-70]; Stephens, 1923-38 [pp71-3]; Dennys, 1922-30s [pp73-9]