ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Taxation of Agriculture-Some Important Issues

The first issue which needs to be debated is whether the agricultural sector is in fact comparatively less taxed than other sectors. The next question, once this issue is settled, is io devise measures which would be administratively feasible, efficient and equitable.

The Agricultural Labour Problem-Past Misconceptions and New Guidelines

The acute pressure of population and the adverse effects of tenurial and tenancy systems have led to much uneconomic subdivision and fragmentation Of holdings. Many landlords have, besides, reduced their erstwhile tenants to the status of farm labourers in order to circumvent certain provisions of the land reform laws.

Weather Service for Agriculture

The salient features of a comprehensive weather service for agriculture should be (i) keeping constantly in touch with user requirements; (ii) rapid and efficient dissemination facilities ; (iii) interpretation of the forecasts to meet the specific operational needs of farmers; and (iv) intensive research for evolving improved techniques and for better understanding of crop-weather relationships.

New Concepts in Irrigation-Necessary Changes for New Strategy

With the introduction of the high-yielding varieties, water management in crop cultivation has assumed a new dimension. It is not merely that timely and adequate supply of water is required, but that a con- ceptual change has to be accepted regarding the factors determining the water needs of plants.

Sleight of Arithmetic

Management by Objectives B L Maheshwari Short-Term Forecasting Samuel Paul Performance Budgeting A Premchand Inventory Control A P Saxena Computers as Sinews Mathal Joseph Ahmedabad Entrepreneur Howard Spodek Review of Management is published four times a year, on the last Saturday of February, May, August and November.

Computers as Sinews of Management

Review of Management February 1969 ready basis. Indeed, many of the involved personnel, have first of all, to be 'sold' on the need and importance of scientific inventory management.

Management by Objectives

B L Maheshwari Management by Objectives: A System of Managerial Leadership by George S Odiorne, Pitman, New How to Manage by Results by Dale D MoConkey, American Management Association, New York, 1965. Beyond Management by Objectives by J D Batten, American Management Association, New York, 1966. Improving Business Results by John W Humble, Management Centre Europe, Brussels, 1967.

Short-Term Economic Forecasting-Some Leading Indicators

Review of Management February 1969 book of abstractions. It was not written in the proverbial 'ivory tower'. Rather, it is a practical, down to earth, easy to understand and assimilate, 'how to' approach to effective leadership." Variations of this statement are found in the other books under review. The authors of these books are committed to the new system and their books are designed to convert others. The case histories given in them are success stories. As a result, they ignore the conceptual issues and do not display enough analytical depth and objectivity. Finally, the whole development of Management by Objectives has taken place in the context of Western, predominantly American, business management and some of the authors have chosen to portray it as a great bulwark of the strength of the free enterprise system. It goes without saying that however effective this approach may have been found elsewhere, there is no room for a turnkey operation. Indian managers must, therefore, analyse their current practices and the organisational and social climate in order to relate Management by Objectives to the Indian situation.

Performance Budgeting in Public Sector

A Premchand The principal handicaps in the budgeting system of the public sector are two: there is generally very little relationship between the financial outlays of the budget and the physical content of the programme proposed to be achieved, and the system of financial control is concerned more with cash transactions than with the cost of operations.

Inventory Management-Some Approaches and Problems

Review of Management February 1969 bility cost centres and cost analysis are needed. The 'responsibility cost' indicates the costs and results of operations by organisational units or on programme lines, the costs of inputs and also the outputs or the accomplishments of the organisation. Cost analysis, on the other hand provides the means by which the underlying responsibility and costs are summarised, rearranged and allocated. These data provide both an organisational unit orientation and a programme or product orientation.

Long-Term Demand Forecasting-An Approach

An Approach D N Sen Gupta This article does not present any new theories or techniques of long-term demand forecasting. It only describes how Metal Box of India adapted a few well known and extremely simple techniques to prepare a long term forecast of demand for its products, ie, consumer packages of different types made from tinplate, aluminium, paper and board, and plastics.

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