Can prison farming be profitable? The case of Arizona Correctional Industries

Standard correctional system accounting methods may provide inadequate information for managers and for policy makers considering closure of facilities. This case study of Arizona Correctional Industries' (ACI) hog operation using prime element accounting methods found that the hog operation wa...

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Veröffentlicht in:	Agribusiness (New York, N.Y.) N.Y.), 1993-05, Vol.9 (3), p.257-279
Hauptverfasser:	Connelley, W.L, Conklin, N.C, Gordon, R.S
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting procedures Accounting systems Agribusiness Agriculture ANIMAL PRODUCTION ARIZONA Budgets CASE STUDIES CERDO CORRECTIONAL INSTITUTIONS Correctional personnel Cost control Employment ESTUDIOS DE CASOS PRACTICOS ETUDE DE CAS FARM MANAGEMENT Farming Farms GESTION DE L'EXPLOITATION AGRICOLE Hogs MANEJO DE FINCAS Net losses Operating costs PIG FARMING PORCIN Prison industries Prisoners Prisons PRODUCCION ANIMAL PRODUCTION ANIMALE PROFITABILITY RENTABILIDAD RENTABILITE Statistical analysis Studies SWINE
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Zusammenfassung:	Standard correctional system accounting methods may provide inadequate information for managers and for policy makers considering closure of facilities. This case study of Arizona Correctional Industries' (ACI) hog operation using prime element accounting methods found that the hog operation was profitable in a farm sense although ACI's accounts showed it operating at a loss. © 1993 John Wiley & Sons, Inc.
ISSN:	0742-4477 1520-6297
DOI:	10.1002/1520-6297(199305)9:3<257::AID-AGR2720090307>3.0.CO;2-2