9780470061770

Business Planning and Control : Integrating Accounting, Strategy, and People

by
  • ISBN13:

    9780470061770

  • ISBN10:

    0470061774

  • Format: Paperback
  • Copyright: 2008-06-01
  • Publisher: WILEY
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Summary

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

Author Biography

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.

Table of Contents

Prefacep. vii
Information available on the websitep. xi
Acknowledgementsp. xiii
Information for decision-making and financial reporting requirementsp. 1
Cost behaviour and contributionp. 3
Pricing and costing in a competitive environmentp. 29
Further decision-making problemsp. 57
Capital investment decisionsp. 85
Traditional approaches to full costingp. 105
Activity-based costingp. 129
Traditional accounting controlsp. 151
Budgetary control systemsp. 153
Preparing the master budgetp. 179
Standard costing and manufacturing methodsp. 207
Control in divisionalized organizationsp. 237
Control using accounting ratiosp. 261
Funding the businessp. 289
Strategic managementp. 311
Objectives, strategy and influencesp. 313
Strategic analysis - the external environmentp. 331
Internal appraisal of the organizationp. 349
Accounting and strategic analysisp. 371
Identifying suitable strategic optionsp. 397
Evaluating strategies and writing the business planp. 417
Issues in management controlp. 443
Budgetary control, performance management and alternative approaches to controlp. 445
Strategy and control system designp. 467
Measuring shareholder valuep. 489
Measuring and improving internal business processesp. 515
Complexity, uncertainty and controlp. 539
Indicative answers to questionsp. 561
Case informationp. 575
Present value tablep. 591
Glossaryp. 593
Referencesp. 601
Indexp. 605
Table of Contents provided by Ingram. All Rights Reserved.

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