Document Type

Article

Publication Date

1925

Abstract

Financial burden is most commonly overlooked, or inadequately considered, by many business men, with the result that their business appears to be prosperous and financially sound, whereas, as a matter of fact, just the opposite is true. The principal kinds of financial charges which are given improper or little or no attention are: interest, reserves for various contingencies, financing, refinancing and reorganization expenses, obsolescence, depreciation, federal taxes and dividends. Altogether too frequently the business executive has an erroneous idea that items of this nature do not represent actual money-out-of-pocket expenditures, or charges that must be reckoned with, before the proper goal has been reached in the administration of his business.

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pamphlet

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