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

Informationen zum Autor 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. Klappentext Business Planning and Control: Integrating Strategy, Accounting and People starts with an introduction to core areas of management accounting and business planning. It explores relationships between strategy, management accounting information, and the design of control systems, taking into account the needs of both people and organizations.FEATURES:* Provides an integrative approach to business planning and control* Includes a specific focus on the design of planning and control systems* Considers key techniques of long-range business planning* Uses management accounting techniques for operational, managerial and strategic purposes* Provides case study information to form a thematic thread throughout the text.Business Planning and Control is an indispensable text for undergraduate students taking management accounting modules and for postgraduate students who need an understanding of the fundamentals of business planning. Practising managers will also find this book provides an alternative to many traditional management accounting and business planning texts. Zusammenfassung 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. Inhaltsverzeichnis Part one - Information for decision making and financial reporting requirementsCost behaviour and contributionPricing and costing in a competitive environmentFurther decision-making problemsCapital investment decisionsTraditional approaches to full costingActivity based costingPart two - Traditional accounting controlsBudgetary control systemsPreparing the master budgetsStandard costing and manufacturing methodsControl in divisionalized organizationsControl using accounting ratiosFunding the businessPart three - Strategic managementObjectives, strategy and influencesStrategic analysis - the exterial environmentInternal appraisal of the organisationAccounting and strategic analysisIdentifying suitable strategic optionsEvaluating strategies and writing the business planPart four - Issues in management controlBudgetary control, performance management and alternative approaches to controlStrategy and control system designMeasuring shareholder valueMeasuring and improving internal business processesComplexity, uncertainty and controlIndicative answers to questionsCase informationAppendix - Present value tableGlossaryReferencesIndex...

List of contents

Part one - Information for decision making and financial reporting requirements
 
Cost behaviour and contribution
 
Pricing and costing in a competitive environment
 
Further decision-making problems
 
Capital investment decisions
 
Traditional approaches to full costing
 
Activity based costing
 
Part two - Traditional accounting controls
 
Budgetary control systems
 
Preparing the master budgets
 
Standard costing and manufacturing methods
 
Control in divisionalized organizations
 
Control using accounting ratios
 
Funding the business
 
Part three - Strategic management
 
Objectives, strategy and influences
 
Strategic analysis - the exterial environment
 
Internal appraisal of the organisation
 
Accounting and strategic analysis
 
Identifying suitable strategic options
 
Evaluating strategies and writing the business plan
 
Part four - Issues in management control
 
Budgetary control, performance management and alternative approaches to control
 
Strategy and control system design
 
Measuring shareholder value
 
Measuring and improving internal business processes
 
Complexity, uncertainty and control
 
Indicative answers to questions
 
Case information
 
Appendix - Present value table
 
Glossary
 
References
 
Index

Product details

• Authors: Bowhill, B Bowhill, Bruce Bowhill, Bruce (University of Portsmouth) Bowhill, Bowhill Bruce
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 11.04.2008
• EAN: 9780470061770
• ISBN: 978-0-470-06177-0
• No. of pages: 640
• Subjects: Social sciences, law, business > Business > Business administration; Controlling, Rechnungswesen, Accounting, Corporate/Managerial Accounting