PART Ⅰ VISUALIZING THE BUSINESS 1
INTRODUCTION 3
Ⅰ PATTERN AND MEASUREMENT OF THE ECONOMIC FLOW 8
Ⅱ FINANCIAL STATEMENTS 43
Ⅲ INTERPRETATION OF FINANCIAL STATEMENTS 61
Ⅳ SALES-EXPENSE RELATIONSHIPS 84
Ⅴ CHARTS OF BUSINESSES AND INDUSTRIES 130
Ⅵ APPLICATIONS－PROBLEMS OF INVESTMENT 163
Ⅶ APPLICATIONS－PROBLEMS OF MANAGEMENT 182
PART Ⅱ INDUSTRIAL COST CHARACTERISTICS 221
INTRODUCTION 223
Ⅷ BASIC CALCULATIONS IN THE USE OF MONEY 225
Ⅸ DEPRECIATION 252
Ⅹ PRINCIPLES OF EXPENSE CLASSIFICATION 272
Ⅺ PRINCIPLES OF EXPENSE ALLOCATION 288
Ⅻ COSTS PER UNIT OF OUTPUT 314
ⅩⅢ RELATIVE WORTH OF ALTERNATIVES 333
PART Ⅲ THE BUSINESS AS PART OF THE NATIONAL PLANT 365
INTRODUCTION 367
ⅩⅣ THE DOLLAR AS AN ECONOMIC YARDSTICK 372
ⅩⅤ PRODUCTION AND EFFECTIVE DEMAND 393
ⅩⅥ INDUSTRIAL EXPANSION－CONCLUSION 436
PROBLEMS 451
INDEX 481