Petty Cash Accounting Analysis on CV Min Java Farm

Discounted Cash Flow: Accounting for Uncertainty

Valuation is the process of estimating price. The methods used to determine value attempt to model the thought processes of the market and thus estimate price by reference to observed historic data. This can be done using either an explicit model, that models the worth calculation of the most likely bidder, or an implicit model, that that uses historic data suitably adjusted as a short cut to d...

The Influence of Accounting Information Use on Small Farm Inefficiency

This paper aims to estimate a translog stochastic frontier production function in the analysis of a balanced panel of 147 mixed Catalan farms in a five-year period (1989-1993), in order to attempt to measure and explain variation in output inefficiency scores with a one-stage approach. The mean output efficiency in the period analysed was estimated to be 62.3%. Using techniques for confidence i...

Market Competition in Export Cash Crops and Farm Income

PACIOLI 11 New roads for farm accounting and FADN

In Ireland there is great demand from policy makers and researchers for data on total farm household incomes. Availability of such data is not always as detailed as required. In this document, current farm household statistical data sources as they occur in Ireland are reviewed. Variation in definition, in particular how the farm household is defined may reveal differences in results. The metho...

Is Cash King? A Field Experiment on Mental Accounting in a Salesforce

The fungibility of money, along with its function as a medium of exchange, gives monetary transactions pride of place in neoclassical theories of economics. However, a growing number of laboratory studies and anecdotal field evidence (appealing to theories of mental accounting) have shown that consumers’ willingness to spend an additional unit of wealth depends upon the sources and categories o...