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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...
