LEADER 05165nam 2200697 450 001 9910787475303321 005 20230323165054.0 010 $a0-8131-8338-3 010 $a0-8131-6324-2 035 $a(CKB)3710000000334330 035 $a(EBL)1915530 035 $a(SSID)ssj0001431793 035 $a(PQKBManifestationID)11798773 035 $a(PQKBTitleCode)TC0001431793 035 $a(PQKBWorkID)11384658 035 $a(PQKB)10112402 035 $a(OCoLC)933516026 035 $a(MdBmJHUP)muse44556 035 $a(Au-PeEL)EBL1915530 035 $a(CaPaEBR)ebr11005653 035 $a(CaONFJC)MIL691256 035 $a(OCoLC)900344731 035 $a(MiAaPQ)EBC1915530 035 $a(EXLCZ)993710000000334330 100 $a20150122h19631963 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting in small business decisions /$fJames L. Gibson, W. Warren Haynes 210 1$aLexington :$cUniversity of Kentucky Press,$d1963. 210 4$dİ1963 215 $a1 online resource (148 pages) 225 1 $aSmall Business Management Research Reports 311 0 $a1-322-59974-2 311 0 $a0-8131-5279-8 320 $aIncludes bibliography and index. 327 $aCover; 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 327 $aCertainty 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 retailer 327 $aEffect on merchandising decisions Ad Hoc Analysis; The Case Studies in Terms of Rational Decision Making; Elements of a prescriptive model; The case studies evaluated; Implications for Practice; 4. MANUFACTURING FIRMS; Some Generalizations; Product Diversification Decisions of Two Firms; Investment Decisions of Two Firms; Pricing Decisions of Four Firms; Full costs rigidly used; Full costs used with some flexibility; Full costs with complete adjustment to competition; Full costs not used; Evaluation of the pricing practices; Implications for Practice; 5. PRINTING FIRMS; Some Generalizations 327 $aPrinting Industry Accounting Methods The production flow; All-inclusive hour cost method; Factory-hour cost method; Hour costs and decision making; Case Studies of the Role of Accounting in Decision Making; A firm with specialized decision-making processes; Two firms with less specialized decision-making processes; Three firms with one-man decision makers; Evaluation of the pricing practices in the cases; Routinized Decision Making versus Ad Hoc Analysis; Industry Comparisons; Production characteristics; Market characteristics; Implications for Practice; 6. CASE STUDIES OF INCREMENTAL ANALYSIS 327 $aDecision One: Simple Incremental Analysis The analysis: incremental costs; An alternative analysis: full costs; The decision horizon; Implications for accounting; A note on marginal income analysis; Decision Two: Complex Incremental Analysis; Immediate action; Long-range action; The bases for the choice; Evaluation; The decision and its implications for accounting; Selected Case Studies; Conclusion; 7. AN OVERVIEW OF INVESTMENT AND PRICING DECISIONS; Investment Decisions of Small Firms; Quantitative methods for ranking; Method of analysis employed by some small firms; The rationale for payback and rate of income 330 $aAccounting in Small Business Decisions presents the first large-scale empirical examination of how small firms use accounting data to make operating decisions. 410 0$aSmall business management research reports. 606 $aAccounting 606 $aSmall business 606 $aDecision making 615 0$aAccounting. 615 0$aSmall business. 615 0$aDecision making. 676 $a657.044 700 $aGibson$b James L$g(James Lawrence),$f1935-$01492958 702 $aHaynes$b W. Warren$g(William Warren),$f1921-1972, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910787475303321 996 $aAccounting in small business decisions$93715755 997 $aUNINA