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Keywords: Business planning
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Journal Articles
Journal of Applied Accounting Research (2007) 8 (3): 116–145.
Published: 31 December 2007
... pressures. The traditional use of the gross margin system of accounting has tended to underline a notion that has had a powerful influence on farm business planning that most costs are fixed and that the best way of reducing them to achieve profit maximisation is to spread them by increasing the scale...
