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Accounting in small business decisions /
Accounting in Small Business Decisions presents the first large-scale empirical examination of how small firms use accounting data to make operating decisions.
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Lexington :
University of Kentucky Press,
1963.
|
| Colección: | Small business management research reports.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Gibson, James L. |q (James Lawrence), |d 1935- | |
| 245 | 1 | 0 | |a Accounting in small business decisions / |c by James L. Gibson and W. Warren Hayes. |
| 264 | 1 | |a Lexington : |b University of Kentucky Press, |c 1963. | |
| 300 | |a 1 online resource (148 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file | ||
| 490 | 1 | |a Small business management research reports | |
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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. | |
| 505 | 8 | |a Certainty model: plant mix decisionsCertainty 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. | |
| 505 | 8 | |a Effect on merchandising decisionsAd 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. | |
| 505 | 8 | |a Printing Industry Accounting MethodsThe 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. | |
| 505 | 8 | |a Decision One: Simple Incremental AnalysisThe 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. | |
| 520 | |a Accounting in Small Business Decisions presents the first large-scale empirical examination of how small firms use accounting data to make operating decisions. | ||
| 590 | |a JSTOR |b Books at JSTOR Evidence Based Acquisitions | ||
| 590 | |a JSTOR |b Books at JSTOR All Purchased | ||
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
| 650 | 0 | |a Accounting. | |
| 650 | 0 | |a Small business. | |
| 650 | 0 | |a Decision making. | |
| 650 | 6 | |a Prise de décision. | |
| 650 | 7 | |a decision making. |2 aat | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Industrial Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Management Science. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Organizational Behavior. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x General. |2 bisacsh | |
| 650 | 7 | |a Accounting. |2 fast |0 (OCoLC)fst00795379 | |
| 650 | 7 | |a Decision making. |2 fast |0 (OCoLC)fst00889035 | |
| 650 | 7 | |a Small business. |2 fast |0 (OCoLC)fst01121223 | |
| 700 | 1 | |a Haynes, W. Warren |q (William Warren), |d 1921-1972, |e author. | |
| 776 | 0 | 8 | |i Print version: |a Gibson, James L. |t Accounting in Small Business Decisions. |d Lexington : The University Press of Kentucky, ©2015 |z 9780813152790 |
| 830 | 0 | |a Small business management research reports. | |
| 856 | 4 | 0 | |u https://jstor.uam.elogim.com/stable/10.2307/j.ctt130jj09 |z Texto completo |
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