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COMMERCIAL STANDARDIZATION Cost Accounting Terminology Committee (Three meetings) The Standard Code of Cost Accounting Terminology is completed and ready for issue. The code is a dictionary of 755 cost-accounting terms, alphabetically arranged, which it reduces to 204 standard definitions. Of the remaining 551 headings, 379 are terms which have been commonly used, by different people, to express the meaningsnow interpreted by the 204 definitions adopted in the Code, while the balance of 172 are included as cross-references. The 379 terms in common use, referred to above, are necessarily included, but are defined under the preferred terms by cross-references,, with the object of finally establishing the general use of the preferred terms as standard cost accounting terminology. The New Zealand Society of Accountants, the Incorporated Institute of Accountants of New Zealand, the Australasian Institute of Cost Accountants, the Institute of Cost and Works Accountants (England), the National Association of Cost Accountants, New York, and several other similar bodies, in addition to the major commercial, industrial, and administrative institutions and organizations in the Dominion, have lent their full support to the development of the Code and have freely expressed the opinion that when it is published it will be of the utmost value. Footwear Costing Committee (One meeting) At the request of the Footwear Plan Industrial Committee, with the support of the Price Tribunal, preliminary consideration was given by this committee to the standardization of forms, items, and the presentation of cost factors for the purpose of analysis of footwear-production costs on a comparative basis. Publication Sizes and Format Committee (One Meeting) This committee was set up to consider the development of a standard specification for the sizes and format of Government publications in the first instance, and to consider the extension of this project to publications generally. Hospital Temperature Charts Committee (One Meeting) Following a request from the Department of Health, this committee was set up todevelop a standard specification for clinical temperature charts used in hospitals. Specimen charts were obtained from all Hospital Boards, and, after examining these, the committee circulated a draft standard specification covering a standard chart to the interests concerned. The object of uniformity in temperature charts is to ensure clarity and ease of reading, choice of dimensions suited to existing filing systems, suitable substance of paper, and economies in printing costs. Government Purchasing Standards Committee (Five meetings) Government Purchasing Standards. —At the request of the Stores Control Board, a Government Purchasing Standards Committee was set up to develop a special series of Government purchasing specifications when regular standard specifications are not available. Besides this, it has examined 11 New Zealand standard specifications and 5 proposed standard specifications to determine their suitability specifically for Government purchasing. It has also examined 3 British* 2 Australian, and 3 American

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