Introduction To Business Finance(1st Edition)
Authors:
Bion B. Howard
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Book details
ISBN: 1390456668, 978-1390456660
Book publisher: Forgotten Books
Book Summary: Excerpt From Introduction To Business FinanceFor Some Years Now Increasing Interest Has Been Evidenced Among Both Academicians And Practitioners In A New Approach To The Teaching Of Business Finance. Both Formal And Informal Conferences Have Been Held On The Subject At The Annual Meetings Of The American Finance Association; Various Collegiate Schools Of Business Administration Have Experimented With New Materials And Courses; And Quite A Few Finance Texts Introducing Somewhat Different Approaches Have Appeared Since The Conclusion Of The Second World War. The Essence Of The Feeling Among Those Who Have Expressed Themselves In Favor Of A Change From The Traditional Corporation Finance Course Is That This Approach Is Neither Suited To The Experience Of The Typical Under Graduate Student Nor Consistent With The Objectives Of Collegiate Educa Tion In Business. The Subject Matter Tends To Be Too Sophisticated In Na Ture By Being Too Concerned With The Financing Of Large Corporations. Also, By Concentrating On The Institutions And Instruments Of Corporate Finance, The Standard Texts And Courses Have Been More Introductory To The General Subject Of Investments Than To Business Finance. Since Finance Is One Of The Major Administrative Functions In Business, Along With Production And Marketing, It Would Seem Reasonable To Teach It From. The Administrative Standpoint. And Since The Beginning Course In Any Subject Should Be Generic In Nature Rather Than Specific, The Sub Ject Matter Should Not Be Concerned With Only One Type Of Business Organization, E.g., The Corporation. The Focal Point Should Be That Of Financial Management, The Principles, Institutions, And Instruments Of Which Might Be Transferred To Any Type Of Business Enterprise And Applied To Any Situation. Finally, Such An Approach Is More Consistent With That Of Other Basic Business Courses And Therefore Is More Easily Compre Hended By The Student.
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