Second edition of a booklet from the journal Textiles on cost accounting methods for textile mills. It explains how to compile departmental statistics and calculate the cost per pound or per yard for cotton, woolen, worsted, hosiery and knit underwear mills. It includes sample cost sheets for carding, spinning, spooling, warping, dressing, weaving, finishing, waste and loom efficiency, plus worked examples of yarn cost, machine production and fixed charges. The last pages hold advertisements for textile books, a Fahrenheit-Centigrade table and a subscription notice.