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Business Planning

Autor Bowhill
en Limba Engleză Paperback – 9 mai 2008
Business Planning and Control: Integrating Strategy, Accounting and People provides an introduction to core areas of management accounting and business planning. It then explores relationships between strategy, management accounting information, and the design of control systems, taking into account the needs of both people and organisations.
  • An integrative approach to business planning and control
  • Includes a specific focus on the design of planning and control systems
  • Considers key techniques of strategic management
  • Uses management accounting techniques for operational, managerial and strategic purposes
  • Provides case study information to form a thematic thread throughout the text
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Specificații

ISBN-13: 9780470061770
ISBN-10: 0470061774
Pagini: 640
Ilustrații: Illustrations
Dimensiuni: 191 x 235 x 34 mm
Greutate: 1.18 kg
Editura: Wiley
Locul publicării:Chichester, United Kingdom

Public țintă

Advanced undergraduate, MBA and other postgraduate students taking courses in: business planning and control; management control; management accounting for control; accounting for managers; accounting for strategic decisions: financial planning and control; and financial and management information systems.

Notă biografică

Bruce Bowhill is Principal Lecturer and Director of Postgraduate Accounting Programmes at Portsmouth Business School. Having worked in both service and manufacturing organizations, he is particularly interested in the role of accounting information in organizations.

Cuprins

Preface vii
Information available on the website xi
Acknowledgements xiii
Part 1 Information for decision-making and financial reporting requirements 1
1 Cost behaviour and contribution 3
2 Pricing and costing in a competitive environment 29
3 Further decision-making problems 57
4 Capital investment decisions 85
5 Traditional approaches to full costing 105
6 Activity-based costing 129
Part 2 Traditional accounting controls 151
7 Budgetary control systems 153
8 Preparing the master budget 179
9 Standard costing and manufacturing methods 207
10 Control in divisionalized organizations 237
11 Control using accounting ratios 261
12 Funding the business 289
Part 3 Strategic management 311
13 Objectives, strategy and influences 313
14 Strategic analysis - the external environment 331
15 Internal appraisal of the organization 349
16 Accounting and strategic analysis 371
17 Identifying suitable strategic options 397
18 Evaluating strategies and writing the business plan 417
Part 4 Issues in management control 443
19 Budgetary control, performance management and alternative approaches to control 445
20 Strategy and control system design 467
21 Measuring shareholder value 489
22 Measuring and improving internal business processes 515
23 Complexity, uncertainty and control 539
Indicative answers to questions 561
Case information 575
Appendix - Present value table 591
Glossary 593
References 601
Index 605

Descriere

Business Planning and Control: Integrating Strategy, Accounting and People provides an introduction to core areas of management accounting and business planning. It then explores relationships between strategy, management accounting information, and the design of control systems, taking into account the needs of both people and organisations.