The Use of Accounting Information in the Small Business Firm's Planning and Control Process*

Patrick M. Dunne, Dee E. Ezell and Arthur T. Roberts

Entrepreneurship Theory and Practice, 1980, vol. 4, issue 4, 44-57

Abstract: The need for information relative to the current state of business affairs and the potential impact upon operations including future opportunities should be recognized, both in planning and execution of plans. The use of accounting information as a basis for necessary analysis and interpretation is relatively simple and effective approach for small business managers. This article details the utlization of modularized contribution margin income statements and their contribution to the decision-making and policy formulation processes. The segmented approach to financial accounting and reporting affords the level of visualization and control that small businesses require.

Date: 1980
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Persistent link: https://EconPapers.repec.org/RePEc:sae:entthe:v:4:y:1980:i:4:p:44-57

DOI: 10.1177/104225878000400407

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