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Record Nr. |
UNINA9910787475303321 |
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Autore |
Gibson James L (James Lawrence), <1935-> |
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Titolo |
Accounting in small business decisions / / James L. Gibson, W. Warren Haynes |
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Pubbl/distr/stampa |
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Lexington : , : University of Kentucky Press, , 1963 |
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©1963 |
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ISBN |
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0-8131-8338-3 |
0-8131-6324-2 |
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Descrizione fisica |
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1 online resource (148 pages) |
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Collana |
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Small Business Management Research Reports |
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Disciplina |
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Soggetti |
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Accounting |
Small business |
Decision making |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliography and index. |
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Nota di contenuto |
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Cover; Title; Copyright; FOREWORD; ACKNOWLEDGMENTS; Contents; INTRODUCTION; 1. ACCOUNTING AND ECONOMICS: THEIR RELATION TO DECISION MAKING; Accounting and Business Decisions; Recognition of the need for a decision; Assembly and organization of relevant information; Managerial Economics in Business Decisions; The principles of managerial economics; A variety of cost concepts; Economists' criticism of traditional accounting; 2. GARDEN AND LANDSCAPE NURSERIES; Some Generalizations; Why cost accounting is not used; A note on nursery cost accounting literature; A Prescriptive Model for Nurseries |
Certainty model: plant mix decisions Certainty model: pricing decisions; Certainty model: other decisions; Cost considerations; Significance of the present value approach; Removal of simplifying assumptions; Conclusions: Economics and Accounting in Nursery Decisions; 3. RETAIL STORES; Some Generalizations; The Concept of Homeostasis and Retail Decision Making; Historical Data as Estimates of Future Data; Why historical data are used in some retail stores; Accounting systems as sources of historical data; The Merchandise Budget; The merchandise budget defined; The budget and the small |
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