Introduction | |
Foundations of Strategic Accounting | |
Strategic Accounting and the Business Enterprise | |
The Economic Basis for Organisations | |
Theorems of Strategic Accounting | |
Cash Dynamics of a Business | |
Measuring Business Performance | |
Opportunity Cost | |
Opportunity Costs under Certainty | |
Developing Business Capability | |
Creating a Business Plan | |
The Nature of Business Risk | |
Options and Risk | |
The Financial Markets and the Financing Decision | |
Costing the Firm's Capital Resources | |
The Investment Decision | |
Product Portfolios and Product Life Cycles | |
Valuing the Firm and Building Value | |
Exploring Business Capability | |
The Output Decision | |
The Practical Estimation of Cost-Output Relationships | |
The Economics of the Pricing Decision | |
The Practical Evaluation of Price | |
Quality Evaluation and Costing | |
Costnig Resources and Products | |
Overhead Accruals and Standard Costing | |
Costing in Different Production Environments | |
Activity-Based and Product Flow Costing | |
Controlling Financial Performance | |
Budgeting | |
Variance Analysis and Budgetary Control | |
The Control of Short-term Working Capital | |
Measuring and Interpreting Financial Performance | |
Commitment Accounts | |
Accrual Accounts | |
Interpreting Financial Reports | |
Questions and Bibliography | |
Questions in Strategic Accounting | |
Bibliography | |
Index | |
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