Accounting functions at Ford Motor Company prior to World War II primarily focused on cost analysis of manufacturing operations through the Accounting and Factory Accounting Departments. The Accounting Department monitored and maintained accounts payable and receivables and was eventually renamed the Disbursement Department. The Factory Accounting Department performed most of the traditional functions of a corporate accounting department through cost accounting, analysis, and reporting on production, purchasing, labor, and general overhead costs throughout Ford Motor Company, its affiliates, and subsidiaries. After World War II, the reorganization of Ford Motor Company's operations and administration created a modern financial management structure with most accounting functions absorbed into the Finance Division administrative offices and plant and divisional controllers assuming daily financial management of local operations.
From the description of Accounting Department (Ford Motor Company) records subgroup, 1905-1945 (bulk 1915-1940) (The Henry Ford). WorldCat record id: 159957667
