Merchandise control in departmentized Texas stores

The subject of merchandise control accounting is approached in this paper from a managerial viewpoint. The questions to be explored will mainly be related to the actual prevalence of various procedures which may be used in the types of stores concerned and their value to management as compared with the effort involved. Consideration also is given to the organizations found in the stores using these procedures, as without this the study would have little meaning. This study therefore has a viewpoint rather different from most accounting research, for it is not devoted largely to forms, techniques, and theories which are of principal interest to the accounting practitioner and theorist. Much space necessarily will be devoted to describing various methods, forms, etc., as necessary background for their discussion. However, as far as practicable, matters not concerned with the managerial use of accounting in merchandise control will be omitted. [...] The chief objective of this paper is to present facts on how retailers actually are controlling their merchandising, in comparison with the methods which have been devised as the ideals (in so far as they have reached publication). Thus a study of actual operations will be presented and appraised with regard to the improvements in practices that are merited for adequate controls in the forthcoming economic conditions in retailing. The treatment is limited to certain retail establishments, "department stores" and apparel stores, which largely deal in related types of merchandise. Only stores with departmental organizations and doing above a certain minimum volume of business are studied. The stores all are located in the state of Texas

Name thesis:degree_name

Doctor of Philosophy

Level thesis:degree_level

Doctoral

Discipline thesis:degree_discipline

Business Administration

Grantor

University of Texas at Austin

Year dc:date.issued

1948

Author dc:creator

• Luck, David Johnston

Advisor dc:contributor.advisor

• Newlove, George Hillis, 1893-1984

• Department stores
• Merchandise control
• Accounting
• Retail trade
• Texas
• Management
• Departmentized stores
• Managerial

Statement dc:rights

• Copyright © is held by the author. Presentation of this material on the Libraries' web site by University Libraries, The University of Texas at Austin was made possible under a limited license grant from the author who has retained all copyrights in the works.

Language dc:language.iso

eng

Identifier URI

http://dx.doi.org/10.26153/tsw/44246

OAI identifier oai:identifier

oai:repositories.lib.utexas.edu:2152/117365