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

Information available on the website.

Acknowledgements.

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.

Glossary.

References.

Index.