Business Planning and Control

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

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.