Ford Motor Company. Finance Division. Cost Accounting Department.

After the post-war reorganization of Ford Motor Company initiated by Henry Ford II, company administration and operations were decentralized allowing for a clearer distinction in job duties between production and non-productive functions. The newly organized Finance Division assumed many duties and functions previously done by the Accounting and Auditing Departments. In this capacity, Finance staff were tasked with establishing new accounting and auditing processes while plant Controller's were tasked with the day-to-day financial operations of their respective plants or divisions.

From the description of Rouge Automotive Manufacturing Operations expense budget records series, 1947-1949. (The Henry Ford). WorldCat record id: 163113947