Title: Adapting the flow of resources concept to the business enterprise
Full Citation
Permanent Link: http://ufdc.ufl.edu/UF00098143/00001
 Material Information
Title: Adapting the flow of resources concept to the business enterprise
Physical Description: viii, 176 leaves. : illus. ; 28 cm.
Language: English
Creator: Hines, Danny Ray, 1947- ( Dissertant )
Yu, Shih C. ( Thesis advisor )
Blodgett, Ralph J. ( Reviewer )
Stone, Williard E. ( Reviewer )
Publisher: University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: 1975
Copyright Date: 1975
Subjects / Keywords: Financial statements   ( lcsh )
Accounting thesis Ph. D
Dissertations, Academic -- Accounting -- UF
Genre: bibliography   ( marcgt )
non-fiction   ( marcgt )
Abstract: The purpose of this study was to develop a resource flow matrix with particular emphasis on the changes in the economic position of the enterprise due to both financial and nonfinancial flows. As such, it serves as the basic link between the balance sheet and the income statement. The systems approach was the basic approach of the study. The initial step comprised an assessment of the nature and function of the funds statement. This was followed by an examination of the opinions of the American Institute of Certified Public Accountants on funds statements and various funds concepts. The second step of the study included a definition of the aims, constraints, and performance criteria which the resource flow matrix must satisfy. An attempt was then made to explore the meanings of "system," "information," "accounting," and the role of the accounting information system in the total organization system. A model of the accounting information system was developed in terms of the role of the accounting information system in the total management information system. It was concluded that a decision-making approach to theory verification is consistent with the frame of reference adopted. The study provided a mathematical basis for relating financial and nonfinancial flows. After an examination of the Leontief input-output model and the general form of the linear programming model, it was demonstrated that the decision models for the allocation of financial and productive resources are the same by relating the linear programming technique to financial planning and, therefore, to financial flows. The resource flow matrix was found to allow for comprehensive and concise presentation of the account interrelationships, as well as to provide the basis for development of the traditional financial statement. It was concluded that if there are advantages in utilizing the input-output reporting format for depicting productive flows, these same advantages apply to the depiction of total resource flows, financial as well as productive.
Thesis: Thesis -- University of Florida.
Bibliography: Bibliography: leaves 166-174.
General Note: Typescript.
General Note: Vita.
Statement of Responsibility: by Danny Ray Hines.
 Record Information
Bibliographic ID: UF00098143
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: alephbibnum - 000582327
oclc - 14101078
notis - ADB0701


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