A standard of efficient business accounting is maintaining detailed records on accounts receivable. One part of the accounting process is the revenue cycle, an important group of business activities ...

Journal of Agricultural and Resource Economics, Vol. 27, No. 1 (July 2002), pp. 94-113 (20 pages) The relationships among cost functions, distance functions, and technical inefficiency are utilized to ...

The lack of individual firm information on output prices is a major problem in the econometrics of production. In particular, it may be expected to account for a significant share of the large ...

The ABS function in Excel is a game-changer for anyone working with data, offering a simple way to focus on the magnitude of ...