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Business Planning and Control

Integrating Accounting, Strategy, and People

Paperback Engels 2008
Verkooppositie 2797
Verwachte levertijd ongeveer 8 werkdagen


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


Aantal pagina's:640


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Part 1: Information for decision–making and financial reporting requirements.
1. Cost behaviour and contribution.
2. Pricing and costing in a competitive environment.
3. Further decision–making problems.
4. Capital investment decisions.
5. Traditional approaches to full costing.
6. Activity–based costing.

Part 2: Traditional accounting controls.
7. Budgetary control systems.
8. Preparing the master budget.
9. Standard costing and manufacturing methods.
10. Control in divisionalized organizations.
11. Control using accounting ratios.
12. Funding the business.

Part 3: Strategic management.
13. Objectives, strategy and influences.
14. Strategic analysis – the external environment.
15. Internal appraisal of the organization.
16. Accounting and strategic analysis.
17. Identifying suitable strategic options.
18. Evaluating strategies and writing the business plan.

Part 4: Issues in management control.
19. Budgetary control, performance management and alternative approaches to control.
20. Strategy and control system design.
21. Measuring shareholder value.
22. Measuring and improving internal business processes.
23. Complexity, uncertainty and control.
Indicative answers to questions.
Case information.
Appendix. Present value table.

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